Finance Act 2008
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Charging and rates. |
58.— (1) In addition to any other duty which may be chargeable, and subject to the provisions of this Chapter and any regulations made under it, a duty of excise, to be known as electricity tax, shall be charged, levied and paid at the rates specified in Schedule 2 on all electricity supplied in the State to consumers. | |
(2) Subsection (1) shall apply to all electricity supplied by a supplier, for consumption by such supplier, where the average quantity so supplied in a calendar year exceeds 50 units. |