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Rates of mineral oil tax.
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59.— The
Finance Act 1999
is amended—
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(a) by substituting the following for Schedule 2 to that Act, as amended by section 79(a) of the
Finance Act 2006
:
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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 2007)
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Description of Mineral Oil
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Rate of Tax
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Light Oil:
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Leaded petrol
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€553.04 per 1,000 litres
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Unleaded petrol
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€442.68 per 1,000 litres
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Super unleaded petrol
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€547.79 per 1,000 litres
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Aviation gasoline
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€276.52 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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€368.05 per 1,000 litres
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Other heavy oil used as a propellant
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€420.44 per 1,000 litres
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Kerosene used other than as a propellant
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€00.00
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Fuel oil
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€14.78 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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€63.59 per 1,000 litres
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Other liquefied petroleum gas
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€00.00
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Coal:
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For business use
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€4.18 per tonne
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For other use
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€8.36 per tonne
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”,
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and
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(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:
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“SCHEDULE 2
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Rates of Mineral Oil Tax
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Description of Mineral Oil
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Rate of Tax
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Light Oil:
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Leaded petrol
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€553.04 per 1,000 litres
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Unleaded petrol with a maximum sulphur content of 10 milligrammes per kilogramme
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€442.68 per 1,000 litres
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Other unleaded petrol
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€484.00 per 1,000 litres
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Super unleaded petrol
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€547.79 per 1,000 litres
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Aviation gasoline
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€276.52 per 1,000 litres
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Heavy Oil:
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Used as a propellant with a maximum sulphur content of 10 milligrammes per kilogramme
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€368.05 per 1,000 litres
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Other heavy oil used as a propellant
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€420.44 per 1,000 litres
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Kerosene used other than as a propellant
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€00.00
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Fuel oil
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€14.78 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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€63.59 per 1,000 litres
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Other liquefied petroleum gas
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€00.00
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Coal:
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For business use
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€4.18 per tonne
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For other use
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€8.36 per tonne
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”.
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