Abstract An extension and further development of our previous article [J. Non-equilibrium Thermodyne. 37 (2012), 119–141] is presented. We study the irreversible non-equilibrium thermodynamics (INT) properties of the exact solution to the dilute homogeneously charged gas problem with unsteady Rayleigh flow. In contrast to previous research, the charged gas flows under the influence of an external force, the flat plate oscillates, and the displacement current term is considered, leading to significant advancements in understanding natural plasma dynamics. We are solving the Boltzmann kinetic equation (BKE) Krook model supplemented by Maxwell’s equations. We used a travelling wave and moments method with an electron velocity distribution function (EVDF). To the best of our knowledge, as three new scientific achievements, we introduced a new mathematical model for calculating the thermodynamic forces, kinetic coefficients, and fluxes variables, Equations (28–40) and (50–54). Second, we determined, with reasonable accuracy, the thermodynamic equilibrium time of electrons, t equ = 26.7955, under an external force. We clarify the difference between equilibrium EVDF and perturbed EVDF and take advantage of BKE to account for non-equilibrium thermodynamic principles. For diamagnetic and paramagnetic plasmas, the extended Gibbs equation predicts ratios between various contributions to the internal energy change (IEC) is presented. A standard laboratory argon plasma model is used to apply the results.