Finance Act 2008

Rates of mineral oil tax.

71.— (1) The Finance Act 1999 is amended by substituting the following for Schedule 2 to that Act, as amended by section 59(a) of the Finance Act 2007 :

“SCHEDULE 2

Rates of Mineral Oil Tax

With effect as on and from 1 November 2008.

Description of Mineral Oil

Rate of Tax

Light Oil:

Petrol

Aviation gasoline

Heavy Oil:

Used as a propellant

Used for air navigation

Used for private pleasure navigation

Kerosene used other than as a propellant

Fuel oil

Other heavy oil

Liquefied Petroleum Gas:

Used as a propellant

Other liquefied petroleum gas

Coal:

For business use

For other use

€442.68 per 1,000 litres

€442.68 per 1,000 litres

€368.05 per 1,000 litres

€368.05 per 1,000 litres

€368.05 per 1,000 litres

€00.00

€14.78 per 1,000 litres

€47.36 per 1,000 litres

€63.59 per 1,000 litres

€00.00

€4.18 per tonne

€8.36 per tonne

”.

(2) Section 59 of the Finance Act 2007 is amended by deleting paragraph (b).

(3) This section shall come into operation on 1 November 2008.