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Finance Act, 2000

Rates of mineral oil tax.

92.—The Finance Act, 1999 , is amended by the substitution of the following Schedule for Schedule 2:

“SCHEDULE 2

Rates Of Mineral Oil Tax

Description of Product

Rate of Duty

£

Light Oil:

Leaded petrol

361.36 per 1,000 litres

Unleaded petrol

294.44 per 1,000 litres

Super unleaded petrol

357.22 per 1,000 litres

Aviation gasoline

180.68 per 1,000 litres

Heavy Oil:

Used as a propellant

256.14 per 1,000 litres

Kerosene used other than as a propellant

25.00 per 1,000 litres

Fuel oil

10.60 per 1,000 litres

Other heavy oil

37.30 per 1,000 litres

Liquefied Petroleum Gas:

Used as a propellant

41.75 per 1,000 litres

Other liquefied petroleum gas

14.30 per 1,000 litres

Substitute Fuel:

Used as a propellant

256.14 per 1,000 litres

Other substitute fuel

37.30 per 1,000 litres