Budget 2023 Miscellaneous Tax Updates


The Residential Development Stamp Duty Refund Scheme is being extended to 31 December 2025.


  • Excise duty on a packet of 20 cigarettes is being increased by 50c with a pro rata increase on other tobacco products.
  • The current Excise Duty rate reductions of 21c per litre in respect of petrol, 16c per little in respect of diesel and 5.4c per litre in respect of Market Gas Oil have been extended to 28 February 2023.
  • 50% Excise Duty relief is being extended to independent small producers of cider and pear cider also known as ‘perry’.


No changes were announced to Capital Gains Tax and Capital Acquisitions Tax.


  • Electricity credits for all households totalling €600 will be paid in 3 instalments of €200 commencing before 31 December 2022.
  • Lump sum payment of €400 will be paid to individuals in receipt of fuel allowance payments.
  • An additional payment of Child Benefit of €140 per child will be paid in November 2022.
  • A once off reduction in the Student Contribution of €1,000 for eligible students in the 2022-2023 education year was announced.


A new tax (Zoned Land Tax) at a rate of 3% of the market value of residential zoned and serviced development land announced in Budget 2022. Maps are currently being prepared by Local Authorities to identify zoned land and will be published on 1 November 2022. Following publication of maps, any person will have the opportunity to apply to their Local Authority to have the zoning status of their land amended.


The rate of carbon tax will increase by €7.50 from €41.00 to €48.50 pr tonne of carbon dioxide emitted for petrol and diesel. A reduction in the National Oil Reserve Agency levy should negate the increase in carbon tax meaning that the price at the pump should not increase due to taxes or levies.

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