Finance Act 2003

Rates of mineral oil tax.

91.—The Finance Act 1999 is amended by substituting the following for Schedule 2 to that Act, as amended by section 89 of the Finance Act 2002 (No. 5 of 2002):

“SCHEDULE 2

Rates of Mineral Oil Tax

(with effect as on and from 5 December 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

€326.73 per 1,000 litres

Other heavy oil used as a propellant

€379.12 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

€326.73 per 1,000 litres

Other substitute fuel

€47.36 per 1,000 litres

”.