§ Mr. WigleyTo ask the Chancellor of the Exchequer how much tax per litre of diesel, used for agricultural purposes, was charged in each of the member states of the EU, including all duties and sales taxes in the last financial year for which figures are available. [111790]
§ Mr. TimmsThe rate of excise duty on diesel for agricultural purposes in the United Kingdom is 3.03 pence per litre. Diesel for agricultural purposes is liable to VAT at 17.5 per cent. of the retail price.
Information on the rates of tax on diesel for agricultural purposes in the other member states of the EU is not available.