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PART 2
Excise
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Mineral oil tax: carbon charge.
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68.— (1) The
Finance Act 1999
is amended with effect as on and from 7 December 2011—
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(a) by substituting the following for Schedule 2 (as amended by
section 42
of the
Finance Act 2011
):
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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 7 December 2011)
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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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Petrol
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€587.71 per 1,000 litres
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Aviation gasoline
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€587.71 per 1,000 litres
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Heavy Oil:
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Used as a propellant
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€479.02 per 1,000 litres
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Used for air navigation
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€479.02 per 1,000 litres
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Used for private pleasure navigation
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€479.02 per 1,000 litres
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Kerosene used other than as a propellant
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€38.02 per 1,000 litres
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Fuel oil
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€60.73 per 1,000 litres
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Other heavy oil
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€88.66 per 1,000 litres
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Liquefied Petroleum Gas:
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Used as a propellant
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€88.23 per 1,000 litres
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Other liquefied petroleum gas
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€24.64 per 1,000 litres
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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) by substituting the following for Schedule 2A (as amended by
section 64
(1)(e) of the
Finance Act 2010
):
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“SCHEDULE 2A
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Carbon Charge
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(With effect as on and from 7 December 2011)
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Description of Mineral Oil
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Rate
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Light Oil:
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Petrol
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€45.87 per 1,000 litres
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Aviation gasoline
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€45.87 per 1,000 litres
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Heavy Oil:
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Used as a propellant
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€53.30 per 1,000 litres
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Used for air navigation
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€53.30 per 1,000 litres
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Used for private pleasure navigation
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€53.30 per 1,000 litres
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Kerosene used other than as a propellant
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€38.02 per 1,000 litres
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Fuel oil
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€45.95 per 1,000 litres
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Other heavy oil
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€41.30 per 1,000 litres
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Liquefied Petroleum Gas:
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Used as a propellant
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€24.64 per 1,000 litres
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Other liquefied petroleum gas
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€24.64 per 1,000 litres
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”.
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(2) The
Finance Act 1999
is further amended with effect as on and from 1 May 2012—
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(a) by substituting the following for Schedule 2 (as amended by subsection (1) (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 May 2012)
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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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Petrol
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€587.71 per 1,000 litres
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Aviation gasoline
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€587.71 per 1,000 litres
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Heavy Oil:
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Used as a propellant
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€479.02 per 1,000 litres
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Used for air navigation
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€479.02 per 1,000 litres
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Used for private pleasure navigation
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€479.02 per 1,000 litres
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Kerosene used other than as a propellant
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€50.73 per 1,000 litres
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Fuel oil
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€76.53 per 1,000 litres
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Other heavy oil
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€102.28 per 1,000 litres
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Liquefied Petroleum Gas:
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Used as a propellant
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€96.45 per 1,000 litres
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Other liquefied petroleum gas
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€32.86 per 1,000 litres
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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) by substituting the following for Schedule 2A (as amended by subsection (1) (b)):
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“SCHEDULE 2A
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Carbon Charge
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(With effect as on and from 1 May 2012)
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Description of Mineral Oil
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Rate
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Light Oil:
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Petrol
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€45.87 per 1,000 litres
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Aviation gasoline
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€45.87 per 1,000 litres
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Heavy Oil:
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Used as a propellant
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€53.30 per 1,000 litres
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Used for air navigation
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€53.30 per 1,000 litres
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Used for private pleasure navigation
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€53.30 per 1,000 litres
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Kerosene used other than as a propellant
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€50.73 per 1,000 litres
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Fuel oil
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€61.75 per 1,000 litres
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Other heavy oil
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€54.92 per 1,000 litres
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Liquefied Petroleum Gas:
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Used as a propellant
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€32.86 per 1,000 litres
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Other liquefied petroleum gas
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€32.86 per 1,000 litres
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”.
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(3) Chapter 1 of Part 2 of the
Finance Act 1999
is amended (with effect as on and from 7 December 2011) in section 96(1B) (inserted by
section 64
(1)(f) of the
Finance Act 2010
) by substituting “A is the amount to be charged per tonne of CO2 emitted, being €20 in the case of petrol, aviation gasoline and heavy oil used as a propellant or for air navigation or for private pleasure navigation, and €15 in the case of each other description of mineral oil in Schedule 2A” for “A is the amount, €15, to be charged per tonne of CO2 emitted”.
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(4) Chapter 1 of Part 2 of the
Finance Act 1999
is further amended with effect as on and from 1 May 2012—
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(a) in section 96(1B) (as amended by subsection (3)) by substituting “A is the amount, €20, to be charged per tonne of CO2 emitted” for “A is the amount to be charged per tonne of CO2 emitted, being €20 in the case of petrol, aviation gasoline and heavy oil used as a propellant or for air navigation or for private pleasure navigation, and €15 in the case of each other description of mineral oil in Schedule 2A”, and
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(b) in section 98(1) (as amended by
section 64
(1)(h) of the
Finance Act 2010
) by substituting “€56.31” for “€43.60” and “€38.44” for “€30.22”.
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