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Rates of mineral oil tax.
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47.— The
Finance Act 1999
is amended—
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(a) with effect as on and from 15 October 2008 by substituting the following for Schedule 2 to that Act (as amended by section 59(a) of the
Finance Act 2007
):
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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 15 October 2008
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Description of Mineral Oil
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Rate of Tax
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Light Oil:
Leaded petrol
Unleaded petrol
Super unleaded petrol
Aviation gasoline
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€553.04 per 1,000 litres
€508.79 per 1,000 litres
€547.79 per 1,000 litres
€276.52 per 1,000 litres
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Heavy Oil:
Used as a propellant with a maximum sulphur content of 50 milligrammes per kilogramme
Other heavy oil used as a propellant
Kerosene used other than as a propellant
Fuel oil
Other heavy oil
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€368.05 per 1,000 litres
€420.44 per 1,000 litres
€00.00
€14.78 per 1,000 litres
€47.36 per 1,000 litres
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Liquefied Petroleum Gas:
Used as a propellant
Other liquified petroleum gas
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€63.59 per 1,000 litres
€00.00
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Coal:
For business use
For other use
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€4.18 per tonne
€8.36 per tonne
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”,
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and
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(b) with effect as on and from 1 November 2008 by substituting the following for Schedule 2 to that Act (as amended by paragraph (a)):
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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 November 2008
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Description of Mineral Oil
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Rate of Tax
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Light Oil:
Petrol
Aviation gasoline
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€508.79 per 1,000 litres
€508.79 per 1,000 litres
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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
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€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
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Liquefied Petroleum Gas:
Used as a propellant
Other liquified petroleum gas
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€63.59 per 1,000 litres
€00.00
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Coal:
For business use
For other use
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€4.18 per tonne
€8.36 per tonne
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”.
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