The Finance Act 1999 is amended by substituting the following for Schedule 2 to that Act, as amended by section 91 of the Finance Act 2003:
"Schedule 2 Rates of Mineral Oil Tax (With effect as on and from 4 December 2003)
|
Description of Mineral Oil |
Rate of Duty |
|---|---|
|
Light Oil: |
|
|
Leaded petrol |
€553.04 per 1,000 litres |
|
Unleaded petrol |
€442.68 per 1,000 litres |
|
Super unleaded petrol |
€547.79 per 1,000 litres |
|
Aviation gasoline |
€276.52 per 1,000 litres |
|
Heavy Oil: |
|
|
Used as a propellant with a maximum sulphur content of 50 milligrammes per kilogramme |
€368.05 per 1,000 litres |
|
Other heavy oil used as a propellant |
€420.44 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 |