Could Ireland cut HVO excise without waiting for an EU-wide fuel tax overhaul? This article argues that existing EU rules, especially Article 16 of the Energy Taxation Directive, already allow member states to give qualifying biofuels preferential excise treatment. Ireland currently exempts HVO from the carbon component of Mineral Oil Tax, but HVO still carries about 18.181 cent per litre in excise. Removing that would cut operating costs for hauliers, with the saving worth roughly EUR 18,181 a year for a fleet using 100,000 litres. The piece also separates excise from VAT. VAT on HVO is harder to change under EU rules, but excise offers more room for national action. Any measure would still need to satisfy state aid and sustainability requirements, and it should be paired with changes to Ireland's Renewable Transport Fuel Obligation to avoid simply moving existing renewable fuel around the market. For fleet operators looking to lower emissions without replacing trucks, HVO is one of the few immediate options, but price remains the obstacle.
