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Rates of mineral oil tax.
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89.—The
Finance Act, 1999
, is amended—
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(a) with effect as on and from 6 December 2001, by substituting the following Schedule for Schedule 2 to that Act:
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“SCHEDULE 2
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Rates of Mineral Oil Tax
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With effect as on and from 6 December 2001
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Description of Mineral Oil
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Rate of Duty
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£
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Light Oil:
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Leaded petrol
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403.02 per 1,000 litres
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Unleaded petrol
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316.10 per 1,000 litres
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Super unleaded petrol
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398.88 per 1,000 litres
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Aviation gasoline
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201.51 per 1,000 litres
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Heavy Oil:
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Used as a propellant
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237.80 per 1,000 litres
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Kerosene used other than as a propellant
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25.00 per 1,000 litres
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Fuel oil
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10.60 per 1,000 litres
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Other heavy oil
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37.30 per 1,000 litres
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Liquefied Petroleum Gas:
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Used as a propellant
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41.75 per 1,000 litres
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Other liquefied petroleum gas
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14.30 per 1,000 litres
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Substitute Fuel:
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Used as a propellant
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237.80 per 1,000 litres
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Other substitute fuel
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37.30 per 1,000 litres
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”,
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(b) with effect as on and from 1 January 2002, by substituting the following Schedule for Schedule 2 (inserted by subsection (a)) to that Act:
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“SCHEDULE 2
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Rates of Mineral Oil Tax
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With effect as on and from 1 January 2002
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Description of Mineral Oil
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Rate of Duty
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€
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Light Oil:
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Leaded petrol
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511.72 per 1,000 litres
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Unleaded petrol
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401.36 per 1,000 litres
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Super unleaded petrol
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506.47 per 1,000 litres
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Aviation gasoline
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255.86 per 1,000 litres
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Heavy Oil:
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Used as a propellant
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301.94 per 1,000 litres
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Kerosene used other than as a propellant
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31.74 per 1,000 litres
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Fuel oil
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13.45 per 1,000 litres
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Other heavy oil
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47.36 per 1,000 litres
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Liquefied Petroleum Gas:
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Used as a propellant
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53.01 per 1,000 litres
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Other liquefied petroleum gas
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18.15 per 1,000 litres
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Substitute Fuel:
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Used as a propellant
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301.94 per 1,000 litres
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Other substitute fuel
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47.36 per 1,000 litres
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”,
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(c) with effect as on and from 1 March 2002, by substituting the following Schedule for Schedule 2 (inserted by subsection (b)) to that Act:
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“SCHEDULE 2
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Rates of Mineral Oil Tax
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With effect as on and from 1 March 2002
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Description of Mineral Oil
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Rate of Duty
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€
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Light Oil:
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Leaded petrol
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511.72 per 1,000 litres
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Unleaded petrol
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401.36 per 1,000 litres
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Super unleaded petrol
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506.47 per 1,000 litres
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Aviation gasoline
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255.86 per 1,000 litres
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Heavy Oil:
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Used as a propellant with a maximum sulphur content of 50 milligrammes per kilogramme
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301.94 per 1,000 litres
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Other heavy oil used as a propellant
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354.33 per 1,000 litres
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Kerosene used other than as a propellant
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31.74 per 1,000 litres
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Fuel oil
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13.45 per 1,000 litres
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Other heavy oil
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47.36 per 1,000 litres
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Liquefied Petroleum Gas:
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Used as a propellant
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53.01 per 1,000 litres
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Other liquefied petroleum gas
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18.15 per 1,000 litres
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Substitute Fuel:
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Used as a propellant
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301.94 per 1,000 litres
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Other substitute fuel
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47.36 per 1,000 litres
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”.
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