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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 3 June 2009 - onwards

15. Rates of mineral oil tax.

 The Finance Act 1999 is amended -

(a) with effect as on and from 8 April 2009 by substituting the following for Schedule 2 to that Act (as amended by section 47(b) of the Finance (No. 2) Act 2008):

"Schedule 2 Rates of Mineral Oil Tax

(With effect as on andfrom 8 April 2009)

Description of Mineral Oil

Rate of Tax

Light Oil:

Petrol

Aviation gasoline

€508.79 per 1,000 litres

€508.79 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

€409.20 per 1,000 litres

€409.20 per 1,000 litres

€409.20 per 1,000 litres

€00.00

€14.78 per 1,000 litres

€47.36 per 1,000 litres

Liquefied Petroleum Gas: