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Fossil Fuel Subsidies 2022

Effective Carbon Rates

Petrol tax per tonne of carbon dioxide fell 18% in 2022

Online ISSN: 2737-7334

CSO statistical publication, 26 September 2024, 11am

Editor's Note

The average effective carbon rate of a fuel is the amount of energy tax paid per tonne of carbon dioxide emitted through combustion of the fuel. Energy taxes include Excise duty on fuels, Carbon tax, Electricity tax, the National Oil Reserves Agency (NORA) levy, the Public Service Obligation (PSO) levy and emission permit purchases under the EU Emissions Trading Scheme (EU-ETS). There were changes to many of these energy tax rates in 2022.

Average Effective Carbon Rates

Average Effective Carbon Rates 2021-2022

Figure 1.1 shows average effective carbon rates by sector for 2021 and 2022. The average effective carbon rate on petrol fell by 18% to €220 per tonne of carbon dioxide in 2022 while the diesel rate fell by 16% to €164 per tonne of carbon dioxide. Average effective carbon rates on other fuels including aviation gasoline, rail diesel, and marked gas oil used in agriculture and fishing also decreased. These decreases were related to temporary Excise and NORA Levy rate reductions introduced in 2022 in response to rises in energy prices, which outweighed increases in Carbon tax on these fuels.

Average effective carbon rates on electricity consumption, including by the rail sector, decreased in 2022 as the PSO Levy was negative for the final quarter of 2022.

The average effective carbon rate on jet kerosene increased from €5 to €26 per tonne of carbon dioxide in 2022, while the average rate on fuels used for electricity generation increased from €50 to €75 per tonne of carbon dioxide. Both increases resulted from an increase in the average price at auction of EU-ETS emission permits.

Average Effective Carbon Rates by Sector

In 2021 and 2022, petrol had the highest effective carbon rate due to the higher rate of excise duty applied to petrol compared with other fuels, and the smaller number of tax exemptions and repayments available to consumers of petrol. In 2022, the effective carbon rate on petrol was €220 per tonne of carbon dioxide, while the diesel rate was €56 lower at €164 per tonne of carbon dioxide. The rate on marked gas oil used in agriculture and fishing was €52 and the rate on jet kerosene was €26 per tonne of carbon dioxide. The lowest effective carbon rates were on marine fuels due to excise, carbon tax, and NORA levy exemptions.

Table 1.1 shows average effective carbon rates by sector for 2013-2022. Tables 1.3, 1.4 and 1.5 contain data on excise fuel volumes and rates, as well emission factors used in the calculation of effective carbon rates.

Fuel	2021	2022
Road - Petrol	269.13	219.78
Road - Diesel	195.71	164.08
Rail - Diesel	50.87	43.01
Jet Kerosene	4.8	25.81
Aviation Gasoline	177.46	144.45
Marine - Diesel	8.83	7.17
Marine - Fuel Oil	0	0
Electricity Generation	49.89	74.58
Industry	15.29	19.35
Services	36.41	36.98
Agriculture and Fishing	61.71	52.14
Household Heating	35.57	36.73
Electricity Consumption	40.2	8.83

Table 1.1 Average Effective Carbon Rate by Sector, 2013-2022

Net Energy Tax per Litre

Figure 1.2 and Tables 1.2A-C show net average energy taxes per litre on selected fuels. In 2022, net energy taxes on petrol were 52 cent per litre, down from 63 cent per litre in 2021, while net energy taxes on road diesel were 44 cent per litre, down from 53 cent per litre in 2021.

Net energy taxes on petrol were made up of Excise duty (excluding Carbon tax) of 41 cent per litre, Carbon tax of 9 cent per litre, and NORA Levy of 2 cent per litre.

Net Excise on petrol, diesel and marked gas oil decreased in 2022 due to temporary Excise rate reductions, while Carbon tax on all fuels in Tables 1.2A-C increased.

	NORA Levy	Carbon Tax	Excise (excl. Carbon Tax)
Petrol	0.015	0.09	0.41
Autodiesel	0.015	0.1	0.32
Kerosene for Household Heating	0.015	0.09	0
Marked Gas Oil for Household Heating	0.015	0.11	0.01
Marked Gas Oil for Agricultural Use	0.015	0.11	0.01

Table 1.2A Net Energy Taxes per Litre on Selected Fuels, 2022

Table 1.2B Net Energy Taxes per Litre on Selected Fuels, 2021

Table 1.2C Net Energy Taxes per Litre on Selected Fuels, 2020

Table 1.3 Fuel Excise Volumes, 2013-2022

Table 1.4 Emission Factors and Conversion Factors by Fuel, 2022

Table 1.5 Energy Tax Rates, 2013-2022

Table 1.5 Energy Tax Rates, 2013-2022
	2013	2014	2015	2016	2017	2018	2019	2020	2021	2022
Excise Duty, excluding Carbon Tax, on Hydrocarbons (€ per 1000 litres)
Petrol¹	541.84	541.84	541.84	541.84	541.84	541.84	541.84	541.84	541.84	440.53
Road diesel¹	425.72	425.72	425.72	425.72	425.72	425.72	425.72	425.72	425.72	348.64
Road LPG	63.59	63.59	63.59	63.59	63.59	63.59	63.59	63.59	63.59	63.59
Marked gas oil¹	47.36	47.36	47.36	47.36	47.36	47.36	47.36	47.36	47.36	12.85
Fuel oil	14.78	14.78	14.78	14.78	14.78	14.78	14.78	14.78	14.78	14.78
Kerosene	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Other LPG	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00

Electricity Tax (€ per Megawatt-hour)
Non-business use	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00
Business use	0.50	0.50	0.50	0.50	0.50	0.50	0.50	1.00	1.00	1.00

Carbon Tax on Hydrocarbons (€ per 1000 litres)²
Petrol	45.87	45.87	45.87	45.87	45.87	45.87	45.87	59.85	77.52	94.87
Road diesel	53.30	53.30	53.30	53.30	53.30	53.30	53.30	69.18	89.66	109.74
Road LPG	32.86	32.86	32.86	32.86	32.86	32.86	32.86	42.48	54.68	66.93
Marked gas oil	54.92	54.92	54.92	54.92	54.92	54.92	54.92	70.42	90.81	111.14
Fuel oil	61.75	61.75	61.75	61.75	61.75	61.75	61.75	80.27	103.23	126.34
Kerosene	50.73	50.73	50.73	50.73	50.73	50.73	50.73	65.74	84.84	103.83
Other LPG	32.86	32.86	32.86	32.86	32.86	32.86	32.86	42.48	54.68	66.93

Natural Gas Carbon Tax (€ per tonne CO₂)²	20.00	20.00	20.00	20.00	20.00	20.00	20.00	26.00	33.50	41.00

Solid Fuel Carbon Tax (€ per tonne CO₂)³
Coal	10.00	20.00	20.00	20.00	20.00	20.00	20.00	26.00	33.50	41.00
Peat	10.00	20.00	20.00	20.00	20.00	20.00	20.00	26.00	33.50	41.00

NORA Levy (€ per 1,000 litres)⁴	20.00	20.00	20.00	20.00	20.00	20.00	20.00	20.00	20.00	15.20

PSO Levy⁵
Domestic (€/customer)	30.73	42.87	64.37	60.09	70.75	92.28	41.76	34.08	78.24	51.66
Small non-domestic (€/customer)	94.70	129.83	221.66	214.50	248.78	318.60	143.64	124.20	256.92	163.55
Medium/Large commercial (€/kVa)⁶	13.47	18.47	34.20	33.14	40.01	43.68	15.84	14.64	33.36	19.61
¹These fuels were subject to temporary Excise rate reductions in 2022.
²Rates on petrol and road diesel were increased on 8/10/2019, 12/10/2020, 13/10/2021 and 12/10/2022; rates on LPG, marked gas oil, fuel oil, kerosene and natural gas were increased on 1st May each year from 2019 to 2022
³Introduced on 1/5/2013 and increased on 1/5/2014, 1/5/2020, 1/5/2021 and 1/5/2022
⁴The NORA Levy was temporarily reduced to zero on 12/10/2022. The rate shown is an average across the calendar year
⁵The PSO Levy rates are applied from October 1^st of the previous year to September 30th of the year under which the rate is shown. For example, the rates shown under 2013 cover 1/10/2012 until 30/09/2013
⁶The PSO Levy is charged to Medium/Large commercial consumers per kilovolt-amp (kVA) of maximum import capacity. Domestic and other small users are charged per electricity account

Open in Excel: Fossil Fuel Subsidies 2022 Table 1.5 (XLS 13KB)

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Table 1.2B Net Energy Taxes per Litre on Selected Fuels, 2021					€ per litre
	Petrol	Road diesel	Kerosene for Household Heating	Marked Gas Oil for Household Heating	Marked Gas Oil for Agricultural Use
Total Energy Tax per Litre	0.63	0.53	0.09	0.16	0.16
of which Excise (excl. Carbon Tax)	0.54	0.42	0.00	0.05	0.05
of which Carbon Tax	0.08	0.09	0.07	0.09	0.09
of which NORA Levy	0.02	0.02	0.02	0.02	0.02

Table 1.2C Net Energy Taxes per Litre on Selected Fuels, 2020					€ per litre
	Petrol	Road diesel	Kerosene for Household Heating	Marked Gas Oil for Household Heating	Marked Gas Oil for Agricultural Use
Total Energy Tax per Litre	0.63	0.51	0.07	0.14	0.14
of which Excise (excl. Carbon Tax)	0.55	0.42	0.00	0.05	0.05
of which Carbon Tax	0.06	0.07	0.05	0.07	0.07
of which NORA Levy	0.02	0.02	0.02	0.02	0.02

Table 1.3 Fuel Excise Volumes, 2013-2022										Thousand litres
Fuel¹	2013	2014	2015	2016	2017	2018	2019	2020	2021	2022
Petrol	1,568,147	1,483,192	1,417,134	1,334,857	1,249,735	1,097,546	1,043,084	772,693	824,697	931,364
Road diesel	2,676,358	2,846,887	3,105,597	3,330,228	3,571,370	3,589,262	3,678,892	3,167,384	3,397,827	3,587,767
Road LPG	2,131	3,587	4,320	4,270	3,830	3,149	2,770	1,954	1,981	2,720
Aviation gasoline	1,142	967	982	1,035	965	848	950	961	978	808
Marked gas oil	1,101,590	997,528	1,014,307	1,044,189	1,054,636	1,086,672	1,092,504	1,134,349	1,173,168	1,146,959
Fuel oil	157,802	99,205	61,071	55,687	58,453	49,488	44,999	41,282	35,196	54,106
Kerosene	906,456	856,821	1,014,784	1,049,661	1,088,674	1,148,910	1,068,064	1,256,626	1,106,619	922,352
Other LPG	225,541	227,116	244,976	263,451	298,030	324,752	330,332	326,810	350,741	341,230
¹There are no excise volumes data available for jet kerosene due to the exemption for commercial aviation

Table 1.4 Emission Factors and Conversion Factors by Fuel, 2022
Fuel	Specific Volume (Litres per tonne)	Net Calorific Value (Megajoule per tonne)	Emission Factor (t CO₂/TJ)¹
Petrol	1,350	44,589	70.0
Diesel/Gas oil	1,183	43,308	73.3
Liquefied petroleum gas (LPG)	1,915	47,156	63.7
Fuel oil	1,062	41,236	76.0
Kerosene	1,250	44,196	71.4
Coal		27,842	94.6
Milled peat		6,381	119.6
Natural gas		35.4 MJ/m³	56.7
¹The unit of measurement for emission factors is tonnes of carbon dioxide emitted per Terajoule of energy from combustion

Fossil Fuel Subsidies 2022

Effective Carbon Rates

Effective Carbon Rates

Petrol tax per tonne of carbon dioxide fell 18% in 2022

Editor's Note

Average Effective Carbon Rates

Average Effective Carbon Rates 2021-2022

Average Effective Carbon Rates by Sector

Net Energy Tax per Litre

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Table 1.1 Average Effective Carbon Rate by Sector, 2013-2022
€ per tonne of carbon dioxide emitted
Sector	2013	2014	2015	2016	2017	2018	2019	2020	2021	2022
Transport Fuels
Petrol	257	256	257	256	239	258	259	267	269	220
Road diesel	184	181	183	184	172	184	183	190	196	164
Road LPG	61	61	62	62	59	60	54	55	58	60
Jet kerosene	1	1	2	2	2	5	8	1	5	26
Aviation gasoline	210	204	215	215	212	210	242	187	177	144
Rail diesel	37	36	37	37	34	38	39	43	51	43
Rail electricity	17	30	42	39	49	47	23	35	47	11
Marine diesel	5	6	6	6	5	6	7	8	9	7
Marine fuel oil	0	0	0	0	0	0	0	0	0	0

Non-transport Fuels
Electricity Generation	2	6	7	5	6	15	23	23	50	75
Industry	13	13	14	13	12	12	12	13	15	19
Services	26	26	27	27	25	25	24	30	36	37
Agriculture and Fishing	44	44	46	46	40	45	46	52	62	52
Household Heating	22	23	25	25	24	25	25	28	36	37
Electricity Consumption	15	23	30	29	38	43	24	31	40	9