HC Deb 03 March 1998 vol 307 cc575-6W
Mr. Boswell

To ask the Chancellor of the Exchequer at what point in the supply chain the tax point arises for duty levied on(a) petrol refined in the United Kingdom and (b) imported petrol, in the case of supply to (i) independent retailers and (ii) supermarket outlets; and if he will make a statement. [31700]

Dawn Primarolo

[holding answer 2 March 1998]: The duty point for excise duty on petrol refined in the United Kingdom is on removal of the oil from the UK refinery to home use. The duty point for excise duty on imported petrol is on removal of the oil from UK direct import warehouse to home use. The duty point is the same for both independent retailers and supermarket outlets.