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EXCISE DUTY ON PRIVATE PLEASURE NAVIGATION
Excise Duty
As of the 1st November 2008, diesel used for "private pleasure navigation" is subject to mineral oil tax at the same rate as applies to auto diesel (currently €368.05 per 1,000 litre) instead of the reduced rate that applies to marked gas oil (currently €47.36 per 1,000 litre).
Please read the document here for a recent update on the mineral oil tax and the process for filing a return for private pleasure boat users.