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 |
".