This is an AI-generated summary of a selected monitored public legal source and may omit context. It is general information only, not legal advice, and is not a substitute for reading the source or consulting an attorney.
AI summary
The notice amends Part 4 of Schedule No. 6 to the Customs and Excise Act, 1964, with retrospective effect from 1 January 2026. It inserts a rebate entry for goods liable to the environmental levy on electricity generated in the Republic, with notes about cancellation of a customs and excise manufacturing warehouse licence and related refund application documents.
It may be relevant to taxpayers and licensees dealing with the environmental levy on electricity generated and related refund procedures.
Evidence from source
Part 4 of Schedule No. 6 to the said Act is hereby amended, with retrospective effect from 1 January 2026
Supports: summary sentence 1
The licensee must for apply for cancellation of his or her customs and excise manufacturing warehouse license with effect from 1 January 2026 prior to any refund being granted.
Supports: summary sentence 2