Finance Act 2003

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Rates of mineral oil tax.

91.—The Finance Act 1999 is amended by substituting the following for Schedule 2 to that Act, as amended by section 89 of the Finance Act 2002 (No. 5 of 2002):

“SCHEDULE 2

Rates of Mineral Oil Tax

(with effect as on and from 5 December 2002)

Description of Mineral Oil	Rate of Duty
Light Oil:
Leaded petrol	€511.72 per 1,000 litres
Unleaded petrol	€401.36 per 1,000 litres
Super unleaded petrol	€506.47 per 1,000 litres
Aviation gasoline	€255.86 per 1,000 litres
Heavy Oil:
Used as a propellant with a maximum sulphur content of 50 milligrammes per kilogramme	€326.73 per 1,000 litres
Other heavy oil used as a propellant	€379.12 per 1,000 litres
Kerosene used other than as a propellant	€31.74 per 1,000 litres
Fuel oil	€13.45 per 1,000 litres
Other heavy oil	€47.36 per 1,000 litres
Liquefied Petroleum Gas:
Used as a propellant	€53.01 per 1,000 litres
Other liquefied petroleum gas	€18.15 per 1,000 litres
Substitute Fuel:
Used as a propellant	€326.73 per 1,000 litres
Other substitute fuel	€47.36 per 1,000 litres

”.