HC Deb 25 July 1972 vol 841 cc1521-2
19. Mr. Farr

asked the Chancellor of the Exchequer if liquid hydrocarbon from the North Sea will be subject to the fuel oil tax.

Mr. Nott

Yes, Sir, Hydrocarbon oil is chargeable with the same duty whatever its origin.

Mr. Farr

I thank my hon. Friend for that reply. Can he explain why discrimination will be exercised in favour of North Sea gas which will pay no tax?

Mr. Nott

Because North Sea gas has never borne this duty. I am not quite clear of the point that my hon. Friend is trying to make.