§ Lord Mackay of Ardbrecknishasked Her Majesty's Government:
What tax is levied on petrol in pence per litre in each member state of the European Union, and in the United States. [HL1500]
§ Lord McIntosh of HaringeyThe United Kingdom rates shown below are those applying since the Budget on 9 March 1999, published in Customs & Excise Budget Notice 6/99.
For other European Union member states the figures relate to January 1999, as shown in the Oil Bulletin published by the European Commission. The rates for the United States of America and Canada are for the fourth quarter of 1998 from Prices and Taxes Table 1, published by the International Energy Agency.
56WA
Leaded Petrol Unleaded Petrol Excise Duty pence per litre VAT pence per litre Excise Duty pence per litre VAT pence per litre Austria n/a n/a 29.19 8.75 Belgium 39.83 10.80 35.73 9.90 Denmark n/a n/a 35.68 11.89 Finland n/a n/a 39.43 11.23 France 44.85 10.94 41.52 10.37 Germany 38.90 n/a 35.30 7.29 Greece 25.92 6.80 22.44 6.28 Ireland 32.22 10.02 26.68 8.34 Italy 40.73 10.66 38.16 10.19 Luxembourg 28.13 6.09 24.46 4.41 Netherlands 41.31 n/a 41.33 9.60 Portugal 37.21 8.27 35.12 7.97 Spain 28.51 6.47 26.18 6.03 Sweden n/a n/a 34.30 11.75 United Kingdom 52.88 11.01 47.21 9.93 United States of America n/a n/a 6.12 — n/a:Leaded petrol is either not available or consumption is so low that a price is no longer supplied, therefore the VAT cannot be calculated. Notes:
The United States of America does not have a tax comparable to VAT.
The exchange rates used to convert foreign tax rates into sterling for the European Union member states are those published by the European Commission for 11 January 1999. Those for the United States of America and Canada are for January 1999, taken from the Office of National Statistics publication Financial Statistics, February 1999 edition table 7.1A.