§ Mr. HoyleTo ask the Chancellor of the Exchequer what are the total returns for UK duty paid on motor fuel products in Northern Ireland for each quarter of 1996, 1997 and 1998 for which figures are available. [62235]
§ Ms Hewitt[holding answer 3 December 1998]: Customs and Excise are unable to supply figures for duty paid on motor fuel used in Northern Ireland. Duty is paid at the time the oil leaves the refinery on the UK mainland, or at the time of importation into the UK. No separate record is kept by Customs of the destination of the oil.