HC Deb 17 July 1980 vol 988 cc679-80W
Mr. Eggar

asked the Secretary of State for Energy what duties are imposed on fuel oil in £ sterling equivalents in the United States of America, Japan and the other European Economic Community countries.

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:

  1. (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on crude oils shipped from domestic extracting stations and on imports of crude oils and specified petroleum products withdrawn from bonded areas.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.
  2. (b) Petroleum tax (£91 per kl) and local road tax (£16 per kl) are imposed on petrol.
  3. (c) Aviation fuel tax: £52 per kl. Fuel for international flights is exempt.
  4. (d) LPG tax: 3p per kg, imposed on LPG used in car fuel tanks. Methane and ethane exempt.
  5. 680
  6. (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
  1. (a) for use as fuels £2.14 per kl;
  2. (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.

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