Diesel Duty (Hansard, 18 December 1996)

HC Deb 18 December 1996 vol 287 cc641-2W 642W

§ Mr. Austin Mitchell
To ask the Chancellor of the Exchequer if he will list the levels of duty and VAT on diesel in(a) the United Kingdom, (b) France, (c) Germany and (d) Belgium. [9130]

§ Mr. Oppenheim
The information is shown in the following table:

Country Excise duty on diesel Pence per litre Duty plus VAT¹ Pence per litre VAT rate on diesel Per cent.

United Kingdom 36.86 43.31 17.5

France 29.0 34.97 20.6

Germany 27.0 31.05 15

Belgium 24.8 30.01 21

¹ Because the amount of VAT depends on the retail price, the figure shown here is duty plus consequential VAT on the duty element of the price.

Country	Excise duty on diesel Pence per litre	Duty plus VAT¹ Pence per litre	VAT rate on diesel Per cent.
United Kingdom	36.86	43.31	17.5
France	29.0	34.97	20.6
Germany	27.0	31.05	15
Belgium	24.8	30.01	21
¹ Because the amount of VAT depends on the retail price, the figure shown here is duty plus consequential VAT on the duty element of the price.