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Dáil Éireann debate -
Wednesday, 3 Dec 2003

Vol. 576 No. 2

Financial Resolutions Nos. 3 and 4. Financial Resolution No. 3: Mineral Oils.

I move:

(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 4 December 2003, by substituting the following for Schedule 2 to that Act, as amended by section 91 of the Finance Act 2003 (No. 3 of 2003):

"SCHEDULE 2

Rates of Mineral Oil Tax

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 per 1,000 litres

Substitute Fuel:

Used as a propellant

368.05 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).

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