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Rates of mineral oil tax.
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156.—(1) The
Finance Act, 1999
, is amended by the substitution of the following Schedule for Schedule 2:
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“SCHEDULE 2
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RATES OF MINERAL OIL TAX
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Description of Product
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Rate of Duty
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£
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Light Oil:
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Leaded petrol
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361.36 per 1,000 litres
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Unleaded petrol
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274.44 per 1,000 litres
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Super unleaded petrol
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357.22 per 1,000 litres
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Aviation gasoline
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180.68 per 1,000 litres
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Heavy Oil:
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Used as a propellant
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196.14 per 1,000 litres
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Kerosene used other than as a propellant
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25.00 per 1,000 litres
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Fuel oil
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10.60 per 1,000 litres
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Other heavy oil
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37.30 per 1,000 litres
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Liquefied Petroleum Gas:
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Used as a propellant
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41.75 per 1,000 litres
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Other liquefied petroleum gas
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14.30 per 1,000 litres
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Substitute Fuel:
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Used as a propellant
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196.14 per 1,000 litres
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Other substitute fuel
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37.30 per 1,000 litres
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”.
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(2) (a) The
Finance Act, 1999
, is amended by the substitution of the following Schedule for Schedule 2 (inserted by subsection (1)):
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“SCHEDULE 2
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RATES OF MINERAL OIL TAX
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| | |
|
Description of Product
|
Rate of Duty
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|
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|
£
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Light Oil:
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Leaded petrol
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361.36 per 1,000 litres
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Unleaded petrol
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274.44 per 1,000 litres
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Super unleaded petrol
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357.22 per 1,000 litres
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Aviation gasoline
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180.68 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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196.14 per 1,000 litres
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Other heavy oil used as a propellant
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256.14 per 1,000 litres
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Kerosene used other than as a propellant
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25.00 per 1,000 litres
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Fuel oil
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10.60 per 1,000 litres
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Other heavy oil
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37.30 per 1,000 litres
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Liquefied Petroleum Gas:
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Used as a propellant
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41.75 per 1,000 litres
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Other liquefied petroleum gas
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14.30 per 1,000 litres
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Substitute Fuel:
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Used as a propellant
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196.14 per 1,000 litres
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Other substitute fuel
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37.30 per 1,000 litres
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”.
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(b) This subsection shall come into operation on such day as the Minister for Finance appoints by order.
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