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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 November 2008 - onwards
  Version 2 of 2    

71. Rates of mineral oil tax.

(1) The Finance Act 1999 is amended 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 1 November 2008.


Description of Mineral Oil

Rate of Tax

Light Oil:

Petrol

Aviation gasoline

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

Liquefied Petroleum Gas:

Used as a propellant

Other liquefied petroleum gas

Coal:

For business use

For other use

€442.68 per 1,000 litres

€442.68 per 1,000 litres

€368.05 per 1,000 litres

€368.05 per 1,000 litres

€368.05 per 1,000 litres

€00.00

€14.78 per 1,000 litres

€47.36 per 1,000 litres

€63.59 per 1,000 litres

€00.00

€4.18 per tonne

€8.36 per tonne

 ".

(2) Section 59 of the Finance Act 2007 is amended by deleting paragraph (b).

(3) This section s


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