Are any natural gas customers exempt from carbon tax?

The following exemptions apply to carbon tax: 

Fully exempt 

Any natural gas which is consumed for the purpose of: 

• Electricity generation (this does not include CHP generation) 
• Chemical reduction 
• Electrolytic or metallurgical processes 

Partially exempt 

Partial tax relief, where carbon tax will be charged at a rate of €0.00054/kWh, will apply where gas is used:

• In an installation that’s covered by a greenhouse gas emissions permit issued by the Environmental Protection Agency (EPA); and 
• For environmentally friendly heat and power co-generation, other than micro co-generation. This relief applies where it’s determined that the co-generation meets the requirements for high-efficiency co-generation by a competent authority as designated by the Minister for Finance. 

For more information on the carbon tax exemption, see Revenue.ie. (Hyperlink: Reliefs (revenue.ie))

• If you’re not exempt, the standard rate of carbon tax will apply to your bill.