§ Mrs. SpelmanTo ask the Chancellor of the Exchequer how fuel tax is accounted for when motor fuels are delivered to retail petrol stations at temperatures in excess of 15 degrees centigrade. [146971]
§ Mr. TimmsFuel duty is not accounted for when motor fuels are delivered to petrol stations, but when the fuel leaves the refinery or import warehouse. At that point both its volume and temperature are recorded. Using internationally agreed conversion tables, the volume for excise duty purposes is calculated as it would be at a standard temperature of 15 degrees Centigrade.