Date-stamp loading
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 24 December 2008 - onwards
    Version 1 of 1    

47. Rates of mineral oil tax.

The Finance Act 1999 is amended -

(a) with effect as on and from 15 October 2008 by substituting the following for Schedule 2 to that Act (as amended by section 59(a) of the Finance Act 2007):

"SCHEDULE 2

Rates of Mineral Oil Tax

With effect as on and from 15 October 2008



Description of Mineral Oil

Rate of Tax

Light Oil:

Leaded petrol

Unleaded petrol

Super unleaded petrol

Aviation gasoline

 

€553.04 per 1,000 litres

€508.79 per 1,000 litres

€547.79 per 1,000 litres

€276.52 per 1,000 litres

Heavy Oil:

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

Other heavy oil used as a propellant

Kerosene used other than as a propellant

Fuel oil

Other heavy oil

 

 

€368.05 per 1,000 litres

 

€420.44 per 1,000 litres

 

€00.00

€14.78 per 1,000 litres

€47.36 per 1,000 litres

Liquefied Petroleum Gas:

Used as a propellant

Other liquified petroleum gas

 

€63.59 per 1,000 litres

€00.00

Comparing proposed amendment...