Finance Act 2006

Rates of mineral oil tax.

79.— The Finance Act 1999 is amended—

(a) by substituting the following for Schedule 2 to that Act, as amended by section 64 of the Finance Act 2005 :

“SCHEDULE 2

Rates of Mineral Oil Tax

(With effect as on and from 8 December 2005)

Description of Mineral Oil

Rate of Tax

Light Oil:

Leaded petrol

€553.04 per 1,000 litres

Unleaded petrol

€442.68 per 1,000 litres

Super unleaded petrol

€547.79 per 1,000 litres

Aviation gasoline

€276.52 per 1,000 litres

Heavy Oil:

Used as a propellant with a maximum sulphur content of 50 milligrammes per kilogramme

€368.05 per 1,000 litres

Other heavy oil used as a propellant

€420.44 per 1,000 litres

Kerosene used other than as a propellant

€16.00 per 1,000 litres

Fuel oil

€14.78 per 1,000 litres

Other heavy oil

€47.36 per 1,000 litres

Liquefied Petroleum Gas:

Used as a propellant

€63.59 per 1,000 litres

Other liquefied petroleum gas

€10.00 per 1,000 litres

Substitute Fuel:

Used as a propellant

€368.05 per 1,000 litres

Other substitute fuel

€47.36 per 1,000 litres

Coal:

For business use

€4.18 per tonne

For other use

€8.36 per tonne

”,

and

(b) with effect as on and from such day as the Minister may appoint by order, by substituting the following for Schedule 2 (inserted by paragraph (a)) to that Act:

“SCHEDULE 2

Rates of Mineral Oil Tax

Description of Mineral Oil

Rate of Tax

Light Oil:

Leaded petrol

€553.04 per 1,000 litres

Unleaded petrol with a maximum sulphur content of 10 milligrammes per kilogramme

€442.68 per 1,000 litres

Other unleaded petrol

€484.00 per 1,000 litres

Super unleaded petrol

€547.79 per 1,000 litres

Aviation gasoline

€276.52 per 1,000 litres

Heavy Oil:

Used as a propellant with a maximum sulphur content of 10 milligrammes per kilogramme

€368.05 per 1,000 litres

Other heavy oil used as a propellant

€420.44 per 1,000 litres

Kerosene used other than as a propellant

€16.00 per 1,000 litres

Fuel oil

€14.78 per 1,000 litres

Other heavy oil

€47.36 per 1,000 litres

Liquefied Petroleum Gas:

Used as a propellant

€63.59 per 1,000 litres

Other liquefied petroleum gas

€10.00 per 1,000 litres

Substitute Fuel:

Used as a propellant

€368.05 per 1,000 litres

Other substitute fuel

€47.36 per 1,000 litres

Coal:

For business use

€4.18 per tonne

For other use

€8.36 per tonne

”.