§ 3. Mr. Gray
The following table shows the Excise duty and VAT imposed on fuel oil in each of the other EEC countries as at 1 April 1980:
Excise Duty £/tonne VAT% Belgium 1.48 6 Denmark* 26.02 20.25 France 0.08 17.6 Germany 3.55 13 Ireland 4.09 0 Italy 0.05 14 Luxembourg 1.48 5 Netherlands 3.27 18
Currencies have been converted at the exchange rates current on 1 April 1980.
* In Denmark duty is reclaimable by all VAT-registered traders.
There are no federal taxes on heating oil or residual fuel.
(i) The following internal taxes are imposed on fuel oil:
- (a) Petroleum tax—3.5% ad valorem—is imposed on crude oils shipped from domestic extracting stations and on imports of crude oils and specified petroleum products withdrawn from bonded areas. Tax base is 100% of c.i.f. plus import duty for crude, and 60%–80% for products.
- (b) Petroleum tax (£91 per kl) and local road tax (£16 per kl) are imposed on petrol.
- (c) Aviation fuel tax: £52 per kl. Fuel for international flights is exempt.
- (d) LPG tax: 3p per kg, imposed on LPG used in car fuel tanks. Methane and ethane exempt.
- (e) Light-oil machinery tax: £48.50 per kl, imposed by local authorities.
(ii) The following import duties are also imposed:
- Crude oils £1.28 per kl.
- Petroleum spirits
- (a) for use as fuels £2.14 per kl;
- (b) Others £4.29 per kl;
- Kerosenes £2.01 per kl;
- Gas oils £3.77 per kl;
- LPG £1.09 per tonne;
- Heavy fuel oil A, B, and C for use in oil refining: 1.28 per kl;
- Heavy fuel oils A for uses in agriculture, forestry or fisheries within tariff quota limitations —free;
- Heavy fuel oils imported for uses within tariff quota limitations —
- A £1.90 per kl;
- B £1.45 per kl;
- C£1.31 per kl;
- Heavy fuels imported for other uses £4.55 per kl.