HC Deb 15 June 1978 vol 951 cc638-9W
Mr. Sillars

asked the Chancellor of the Exchequer what is the current rate of tax paid on home heating oil; and if he will list the changes over the past four years.

Mr. Robert Sheldon

The excise duty on kerosene, the oil most widely used for demostic heating, is 0.22p per litre: until 1st January 1978 it was 1p per gallon. The rate on other oil used for heating is 0.55p per litre; before 1st January 1978 it was 2.5p per gallon, and before 29th March 1977 it was 1p per gallon. Home heating oil is zero-rated for VAT.