Excise duty, carbon tax and VRT

From midnight 5 December 2012 the rates of excise duty on tobacco, beer, spirits and wine will increase. 

Rates of VRT and Motor Tax are to increase with effect from 1 January 2013. 

Carbon tax will extend to solid fuels on a phased basis.  A rate of €10 per tonne will apply from 1 May 2013 and a rate of €20 per tonne will apply from 1 May 2014.

There will be a rebate of excise duties on diesel from 1 July 2013 for hauliers.  Under State Aid rules Ireland must inform the EU Commission of this.