Home Heating Oil (Emergency Mineral Oil Tax Reduction) Bill 2026

Public bill · Private Member · Introduced

The proposed legislation would give the Government emergency powers to temporarily reduce the tax on home heating oil, specifically kerosene used for heating rather than as fuel for propulsion, to ease cost-of-living pressures. The Minister for Finance could extend the reduction by order, but would have to review energy prices regularly and report on the measure at least monthly to ensure it remains necessary and proportionate.

Formal long title

Bill entitled an Act to provide for the temporary reduction of mineral oil tax on home heating oil (kerosene used other than as a propellent) for the purpose of alleviating cost of living pressures; to provide for the extension of such reductions by order of the Minister for Finance; and to provide for related matters.

Last updated 24 September 2026