The Finance Act 1999 is amended by substituting the following for Schedule 2 to that Act, as amended by section 89 of the Finance Act 2002 (No. 5 of 2002):
"Schedule 2 Rates of Mineral Oil Tax
(with effect as on and from 5 December 2002)
|
Description of Mineral Oil |
Rate of Duty |
|---|---|
|
Light Oil: |
|
|
Leaded petrol |
€511.72 per 1,000 litres |
|
Unleaded petrol |
€401.36 per 1,000 litres |
|
Super unleaded petrol |
€506.47 per 1,000 litres |
|
Aviation gasoline |
€255.86 per 1,000 litres |
|
Heavy Oil: |
|
|
Used as a propellant with a maximum sulphur content of 50 milligrammes per kilogramme |
€326.73 per 1,000 litres |
|
Other heavy oil used as a propellant |
€379.12 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 |