Financial Resolutions Nos. 7-9. - Financial Resolution No. 7: Excise – Mineral Oils.
(1) That for the purposes of the tax charged by virtue of section 95 of the Finance Act, 1999 (No. 2 of 1999), that Act is amended, with effect as on and from 5 December 2002, 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
|
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 |
|
Liquified Petroleum Gas: |
|
|
Used as a propellant |
€53.01 per 1,000 litres |
|
Other liquefied petroleum gas |
€18.15 per 1,000 litres |
|
Substitute Fuel: |
|
|
Used as a propellant |
€326.73 per 1,000 litres |
|
Other substitute fuel |
€47.36 per 1,000 litres |
".
(2) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).