Carbon Tax at a rate of €15 per tonne is being applied to:
- Petrol and diesel from midnight on 9 December 2009 – 4.2c per litre for petrol and 4.9c per litre on diesel
- Kerosene, Marked Gas Oil, LPG, Fuel Oil and Natural Gas from 1 May 2010.
- Coal and Commercial Peat subject to a Commencement Order.
Participants in the EU Emissions Trading Scheme (ETS) in respect of those fuels will be exempt.