HC Deb 15 November 1974 vol 881 c269W
Mr. Skeet

asked the Chancellor of the Exchequer what are the petroleum products to which the 25 per cent. VAT will apply.

Dr. Gilbert

Motor spirit—petrol—aviation spirit and other light hydrocarbon oils on which the full revenue duty is payable, except light hydrocarbon oils supplied in containers of capacity not exceeding 20 fluid ounces—one pint—as mechanical lighter fuel.