§ Mr. ClappisonTo ask the Chancellor of the Exchequer what assessment he has made of the environmental impact of the recovery of petrol vapour for(a) use as furnace fuel and (b) use in the production of electricity. [148606]
§ Mr. ClappisonTo ask the Chancellor of the Exchequer what factors underlay the decision of the Financial Secretary not to allow a rebate on petrol vapour recovered by vapour recovery systems and used to produce electricity. [148607]
§ Mr. TimmsThere is no scope within the provision of the Hydrocarbon Oil Duties Act 1979 to allow such a rebate, and I am not persuaded that such a change is necessary or desirable given that recovery of vapour is required by environmental regulation.
§ Mr. ClappisonTo ask the Chancellor of the Exchequer what the yield is of customs duty on petrol vapour recovered by vapour recovery systems and used in the production of electricity. [148605]
§ Mr. ClappisonTo ask the Chancellor of the Exchequer what assessment he has made of the incidence of double taxation in the imposition of duty on petrol vapour recovered by vapour recovery systems and used to produce electricity. [148604]
§ Mr. TimmsThere is no double taxation. Duty is charged only once, when the petrol leaves the refinery. There is no relief from duty on petrol used to power engines or turbines.
497WPetrol vapour recovered and returned to duty-suspended stocks at the refinery is, by concession, eligible for duty refund to prevent subsequent double taxation when redelivered as liquid fuel.