Dáil Éireann Debate, Tuesday - 20 January 2026
398. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the increase in cents per litre on unleaded and diesel in each budget from 2008 to date in 2026; and the total revenue raised on excise duty on unleaded and diesel in each year from 2008 to date in 2026. [3702/26]
View answerPetrol and auto-diesel are subject to excise duty in the form of Mineral Oil Tax (MOT). Up to November 2008 different MOT rates applied to three categories of petrol - leaded, unleaded and super unleaded. Differentiated MOT rates also applied to two categories of auto-diesel based on sulphur content. From 1 November 2008, one MOT rate has applied to all types of petrol and one MOT rate has applied to all types of auto-diesel. Carbon taxation on auto-fuels was introduced in December 2009 and since then MOT has comprised a carbon and a non-carbon component.
The table below shows the current MOT rates for petrol and auto-diesel (including their carbon and non-carbon components) that came into effect at the time of the most recent Budget in October 2025, along with the MOT rates on unleaded petrol and low sulphur auto-diesel immediately prior to Budget increases that came into effect in October 2008. While MOT rates are legislated per 1,000 litres, for ease of reference the table shows the applicable rates on a per litre basis.
|
- |
Petrol from 8 October 2025 |
Petrol pre-October 2008 |
Auto-diesel from 8 October 2025 |
Auto-diesel pre-October 2008 |
|
MOT rate per litre |
70.614 c |
44.268 c |
61.576 c |
36.805 c |
|
of which - |
|
|
|
|
|
Carbon component |
16.430 c |
n/a |
19.004 c |
n/a |
|
Non-carbon component |
54.184 c |
44.268 c |
42.572 c |
36.805 c |
n/a = not applicable
The MOT rate on petrol has been increased by just over 26.3 cents per litre in the period from the beginning of October 2008 until the present and the MOT rate on auto-diesel has increased by almost 24.8 cents per litre, in that period.
Budget increases to MOT rates on auto-fuels are generally applied from Budget night. In line with the 2020 Programme For Government approach to carbon tax policy, legislation was introduced in Finance Act 2020 to provide for a long term trajectory of gradual annual increases in the carbon tax rate bringing the rate to €100 per tonne of carbon dioxide by 2030. These increases are legislated to impact on petrol and auto-diesel in October each year. Other changes to MOT rates on petrol and auto-diesel were also made in recent years; in March 2022, in response to the global energy crisis, the Government introduced temporary reductions in the rate of MOT applying to petrol and diesel. These temporary reductions were extended until August 2024 with a gradual restoration of rates taking place on dates between 1 June 2023 and 1 August 2024.
I am advised by Revenue that all MOT rates in place since 2008 are set out in the Energy Products and Electricity Taxes Excise Duty Rates Tax and Duty Manual published on Revenue’s website at www.revenue.ie/en/tax-professionals/tdm/excise/excise-duty-rates/energy-excise-duty-rates.pdf. This manual includes tables for each date on which an MOT rate change was implemented. It covers all Budget related rate changes, rate increases arising from the carbon tax trajectory, and rate changes related to the 2022 emergency cuts.
I am advised by Revenue that the total revenue raised from MOT on petrol and auto-diesel in each year from 2008 to 2025 is shown in the following table.
|
Year |
Petrol €m |
Auto-diesel €m |
|
2008 |
1,047 |
1,052 |
|
2009 |
1,075 |
1,060 |
|
2010 |
1,047 |
1,138 |
|
2011 |
1,053 |
1,176 |
|
2012 |
979 |
1,202 |
|
2013 |
920 |
1,271 |
|
2014 |
865 |
1,326 |
|
2015 |
831 |
1,466 |
|
2016 |
780 |
1,579 |
|
2017 |
681 |
1,582 |
|
2018 |
646 |
1,704 |
|
2019 |
616 |
1,743 |
|
2020 |
471 |
1,555 |
|
2021 |
507 |
1,722 |
|
2022 |
469 |
1,530 |
|
2023 |
520 |
1,596 |
|
2024 |
668 |
1,886 |
|
2025* |
764 |
1,973 |
*Provisional
