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AI summary
The notice amends Part 3B of Schedule No. 1 to the Customs and Excise Act, 1964, with retrospective effect from 1 January 2026. It sets out notes on environmental levy for electricity generated in the Republic and deletes certain tariff items and headings relating to electricity levy.
It may be relevant to electricity generation and customs and excise matters, including environmental levy references in Schedule No. 1.
Evidence from source
Part 3B of Schedule No. 1 to the said Act is hereby amended, with retrospective effect from 1 January 2026
Supports: plain_summary sentence 1
Notes: 1. Any rate of environmental levy specified in item 148.01 shall, subject to Note 2, apply to electricity generated in the Republic.
Supports: plain_summary sentence 2