Finance Act, 2002

Rates of mineral oil tax.

89.—The Finance Act, 1999 , is amended—

(a) with effect as on and from 6 December 2001, by substituting the following Schedule for Schedule 2 to that Act:

“SCHEDULE 2

Rates of Mineral Oil Tax

With effect as on and from 6 December 2001

Description of Mineral Oil

Rate of Duty

£

Light Oil:

Leaded petrol

403.02 per 1,000 litres

Unleaded petrol

316.10 per 1,000 litres

Super unleaded petrol

398.88 per 1,000 litres

Aviation gasoline

201.51 per 1,000 litres

Heavy Oil:

Used as a propellant

237.80 per 1,000 litres

Kerosene used other than as a propellant

25.00 per 1,000 litres

Fuel oil

10.60 per 1,000 litres

Other heavy oil

37.30 per 1,000 litres

Liquefied Petroleum Gas:

Used as a propellant

41.75 per 1,000 litres

Other liquefied petroleum gas

14.30 per 1,000 litres

Substitute Fuel:

Used as a propellant

237.80 per 1,000 litres

Other substitute fuel

37.30 per 1,000 litres

”,

(b) with effect as on and from 1 January 2002, by substituting the following Schedule for Schedule 2 (inserted by subsection (a)) to that Act:

“SCHEDULE 2

Rates of Mineral Oil Tax

With effect as on and from 1 January 2002

Description of Mineral Oil

Rate of Duty

Light Oil:

Leaded petrol

511.72 per 1,000 litres

Unleaded petrol

401.36 per 1,000 litres

Super unleaded petrol

506.47 per 1,000 litres

Aviation gasoline

255.86 per 1,000 litres

Heavy Oil:

Used as a propellant

301.94 per 1,000 litres

Kerosene used other than as a propellant

31.74 per 1,000 litres

Fuel oil

13.45 per 1,000 litres

Other heavy oil

47.36 per 1,000 litres

Liquefied Petroleum Gas:

Used as a propellant

53.01 per 1,000 litres

Other liquefied petroleum gas

18.15 per 1,000 litres

Substitute Fuel:

Used as a propellant

301.94 per 1,000 litres

Other substitute fuel

47.36 per 1,000 litres

”,

(c) with effect as on and from 1 March 2002, by substituting the following Schedule for Schedule 2 (inserted by subsection (b)) to that Act:

“SCHEDULE 2

Rates of Mineral Oil Tax

With effect as on and from 1 March 2002

Description of Mineral Oil

Rate of Duty

Light Oil:

Leaded petrol

511.72 per 1,000 litres

Unleaded petrol

401.36 per 1,000 litres

Super unleaded petrol

506.47 per 1,000 litres

Aviation gasoline

255.86 per 1,000 litres

Heavy Oil:

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

301.94 per 1,000 litres

Other heavy oil used as a propellant

354.33 per 1,000 litres

Kerosene used other than as a propellant

31.74 per 1,000 litres

Fuel oil

13.45 per 1,000 litres

Other heavy oil

47.36 per 1,000 litres

Liquefied Petroleum Gas:

Used as a propellant

53.01 per 1,000 litres

Other liquefied petroleum gas

18.15 per 1,000 litres

Substitute Fuel:

Used as a propellant

301.94 per 1,000 litres

Other substitute fuel

47.36 per 1,000 litres

”.