Finance Act 1999
This Act was signed into law on 25 March 1999 and applies to Ireland only.
Only certain sections of this Act are relevant to environmental and energy legislation.
The Full Text of Schedule 2 to this Act sets out the rates of mineral oil tax, an excise duty levied on the purchase of fuel.
The Full Text of Schedule 2A to this Act sets out the carbon charge rates on the mineral oil tax. This is a carbon tax on fossil fuels, based on the CO2 emitted when the fuel is combusted.
