|
|
Rates of mineral oil tax.
|
79.— The
Finance Act 1999
is amended—
|
|
| |
(a) by substituting the following for Schedule 2 to that Act, as amended by
section 64
of the
Finance Act 2005
:
|
|
| |
“SCHEDULE 2
|
|
| |
Rates of Mineral Oil Tax
|
|
| |
(With effect as on and from 8 December 2005)
|
| | |
Description of Mineral Oil
|
Rate of Tax
|
|
Light Oil:
|
|
|
Leaded petrol
|
€553.04 per 1,000 litres
|
|
Unleaded petrol
|
€442.68 per 1,000 litres
|
|
Super unleaded petrol
|
€547.79 per 1,000 litres
|
|
Aviation gasoline
|
€276.52 per 1,000 litres
|
|
Heavy Oil:
|
|
|
Used as a propellant with a maximum sulphur content of 50 milligrammes per kilogramme
|
€368.05 per 1,000 litres
|
|
Other heavy oil used as a propellant
|
€420.44 per 1,000 litres
|
|
Kerosene used other than as a propellant
|
€16.00 per 1,000 litres
|
|
Fuel oil
|
€14.78 per 1,000 litres
|
|
Other heavy oil
|
€47.36 per 1,000 litres
|
|
Liquefied Petroleum Gas:
|
|
|
Used as a propellant
|
€63.59 per 1,000 litres
|
|
Other liquefied petroleum gas
|
€10.00 per 1,000 litres
|
|
Substitute Fuel:
|
|
|
Used as a propellant
|
€368.05 per 1,000 litres
|
|
Other substitute fuel
|
€47.36 per 1,000 litres
|
|
Coal:
|
|
|
For business use
|
€4.18 per tonne
|
|
For other use
|
€8.36 per tonne
|
|
|
| |
”,
|
|
| |
and
|
|
| |
(b) with effect as on and from such day as the Minister may appoint by order, by substituting the following for Schedule 2 (inserted by paragraph (a)) to that Act:
|
|
| |
“SCHEDULE 2
|
|
| |
Rates of Mineral Oil Tax
|
| | |
Description of Mineral Oil
|
Rate of Tax
|
|
Light Oil:
|
|
|
Leaded petrol
|
€553.04 per 1,000 litres
|
|
Unleaded petrol with a maximum sulphur content of 10 milligrammes per kilogramme
|
€442.68 per 1,000 litres
|
|
Other unleaded petrol
|
€484.00 per 1,000 litres
|
|
Super unleaded petrol
|
€547.79 per 1,000 litres
|
|
Aviation gasoline
|
€276.52 per 1,000 litres
|
|
Heavy Oil:
|
|
|
Used as a propellant with a maximum sulphur content of 10 milligrammes per kilogramme
|
€368.05 per 1,000 litres
|
|
Other heavy oil used as a propellant
|
€420.44 per 1,000 litres
|
|
Kerosene used other than as a propellant
|
€16.00 per 1,000 litres
|
|
Fuel oil
|
€14.78 per 1,000 litres
|
|
Other heavy oil
|
€47.36 per 1,000 litres
|
|
Liquefied Petroleum Gas:
|
|
|
Used as a propellant
|
€63.59 per 1,000 litres
|
|
Other liquefied petroleum gas
|
€10.00 per 1,000 litres
|
|
Substitute Fuel:
|
|
|
Used as a propellant
|
€368.05 per 1,000 litres
|
|
Other substitute fuel
|
€47.36 per 1,000 litres
|
|
Coal:
|
|
|
For business use
|
€4.18 per tonne
|
|
For other use
|
€8.36 per tonne
|
|
|
| |
”.
|
