Commercial Electricity Contract Customers: Notification of Electricity Tax Change

Commercial Electricity Contract Customers: Notification of Electricity Tax Change

The unit price (i.e. the kilowatt hour (kWh) rate) SSE Airtricity charge you in your electricity supply contract includes both the SSE Airtricity energy charge and regulated pass-through charges. Our SSE Airtricity energy charge will follow the agreed contractual risk management strategy for the time agreed in your contract. It also means pass-through cost will only change with approval by the Regulator, the Commission for Regulation of Utilities (“CRU”).

One element of the pass-through charges is electricity tax. The electricity tax is an excise duty that is charged on supplies of electricity made on or after 1 October 2008. Energy taxes in Ireland are levied within the framework of the EU Energy Tax Directive. The tax is charged on the final supply of electricity to the consumer and the liability arises at the time the electricity is supplied. Any supplies for domestic use are not subject to the tax.

From 1 January 2020 the rate of electricity tax for business use will increase from €0.50 to €1.00 per megawatt hour (MWh). The total net increase in the unit price is +0.0005 €/kWh.