HC Deb 21 May 1982 vol 24 c211W
Mr. Colvin

asked the Chancellor of the Exchequer what were the decisive considerations in his determination of the new rate of duty on aviation gasoline.

Mr. Bruce-Gardyne

The new rate of duty on aviation gasoline was determined after a review which included consideration of the following factors:

  1. (a) the uses of aviation gasoline for business and leisure purposes;
  2. (b) the taxation of fuels for other forms of transport, not only jet-powered aircraft but also surface vehicles;
  3. (c) the prices of various forms of aviation gasoline, from "80/87" grade upwards;
  4. (d) the present and possible future relationships between the prices of various grades of aviation gasoline and road fuel; and
  5. (e) the need to avoid duty evasion, in particular the diversion to road use of gasoline which pays duty at the reduced rate, without disproportionate demand on official resources.

Forward to