Finance Act 2011

PART 2

Customs and Excise

Rates of mineral oil tax.

42.— The Finance Act 1999 is amended with effect as on and from 8 December 2010 by substituting the following for Schedule 2 to that Act (as amended by section 64 (1)(d) of the Finance Act 2010 ):

“SCHEDULE 2

Rates of Mineral Oil Tax

(With effect as on and from 8 December 2010)

Description of Mineral Oil

Rate of Tax

Light Oil:

Petrol

Aviation gasoline

€576.22 per 1,000 litres

€576.22 per 1,000 litres

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

€465.70 per 1,000 litres

€465.70 per 1,000 litres

€465.70 per 1,000 litres

€38.02 per 1,000 litres

€60.73 per 1,000 litres

€88.66 per 1,000 litres

Liquefied Petroleum Gas:

Used as a propellant

Other liquefied petroleum gas

€88.23 per 1,000 litres

€24.64 per 1,000 litres

Coal:

For business use

For other use

€4.18 per tonne

€8.36 per tonne

”.