Financial Resolution No. 7: 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 be amended—

(a) with effect as on and from 15 October 2008, by substituting the following for Schedule 2 to that Act, as amended by section 59(a) of the Finance Act 2007 (No. 11 of 2007):

SCHEDULE 2 - RATES OF MINERAL OIL TAX
Description of Mineral Oil	Rate of Tax
Light Oil:
Leaded Petrol	€553.04 per 1,000 litres
Unleaded Petrol	€508.79 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	€00.00
Fuel oil	€14.78 per 1,000 litres
Other heavy oil	€47.36 per 1,000 litres

Liquified Petroleum Gas:
Used as a propellant	€63.59 per 1,000 litres
Other liquified petroleum gas	€00.00

Coal:
For business use	€4.18 per tonne
For other use	€8.36 per tonne

and

(b) with effect as on and from 1 November 2008, by substituting the following for Schedule 2 to that Act, as amended by section 71(1) of the Finance Act 2008 (No. 3 of 2008):

SCHEDULE 2 - RATES OF MINERAL OIL TAX
Description of Mineral Oil	Rate of Tax
Light Oil:
Petrol	€508.79 per 1,000 litres
Aviation Gasoline	€508.79 per 1,000 litres

Heavy Oil:
Used as a propellant	€368.05 per 1,000 litres
Used for air navigation	€368.05 per 1,000 litres
Used for private pleasure navigation	€368.05 per 1,000 litres
Kerosene used other than as a propellant	€00.00 per 1,000 litres
Fuel oil	€14.78 per 1,000 litres
Other heavy oil	€47.36 per 1,000 litres

Liquified Petroleum Gas:
Used as a propellant	€63.59 per 1,000 litres
Other liquified petroleum gas	€00.00

Coal:
For business use	€4.18 per tonne
For other use	€8.36 per tonne

(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).

Dáil Éireann díospóireacht - Tuesday, 14 Oct 2008

Dáil Éireann díospóireacht -
Tuesday, 14 Oct 2008