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 Header Item Financial Resolution No. 1: Tobacco Products Tax (Continued)
 Header Item Financial Resolution No. 2: Mineral Oil Tax

Tuesday, 8 October 2019

Dáil Éireann Debate
Vol. 987 No. 4

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An Ceann Comhairle: Information on Seán Ó Fearghaíl Zoom on Seán Ó Fearghaíl Will the Deputies claiming a division please rise?

  Deputies Mick Barry, Richard Boyd Barrett, Michael Collins, Michael Fitzmaurice, Danny Healy-Rae, Michael Healy-Rae, Paul Murphy and Bríd Smith rose.

An Ceann Comhairle: Information on Seán Ó Fearghaíl Zoom on Seán Ó Fearghaíl As fewer than ten Members have risen I declare the question carried. In accordance with Standing Order 72 the names of the Deputies dissenting will be recorded in the Journal of the Proceedings of the Dáil.

  Question declared carried.

Financial Resolution No. 2: Mineral Oil Tax

Minister for Health (Deputy Simon Harris): Information on Simon Harris Zoom on Simon Harris I move:



    (1) THAT for the purposes of the tax charged by virtue of section 95 of the Finance Act 1999 (No. 2 of 1999), that Act be amended, with effect as on and from 9 October 2019—
      (a) in section 96(1B), by substituting “A is the amount to be charged per tonne of CO2 emitted, being €26 in the case of petrol, aviation gasoline, and heavy oil used as a propellant or for air navigation or for private pleasure navigation, and €20 in the case of each other description of mineral oil in Schedule 2A” for “A is the amount, €20, to be charged per tonne of CO2 emitted”,

      (b) by substituting the following for Schedule 2 to that Act:
      “SCHEDULE 2

      Rates of Mineral oil tax

      (With effect as on and from 9 October 2019)



      Description of Mineral Oil Rate of Tax
      Light Oil:  
      Petrol …. .... .... …. …. …. …. …. €601.69 per 1,000 litres
      Aviation gasoline …. .... .... …. …. …. …. …. €601.69 per 1,000 litres
      Heavy Oil:  
      Used as a propellant …. .... .... …. …. …. …. €494.90 per 1,000 litres
      Used for air navigation …. .... .... …. …. …. …. …. €494.90 per 1,000 litres
      Used for private pleasure navigation …. .... €494.90 per 1,000 litres
      Kerosene used other than as a propellant …. .... €50.73 per 1,000 litres
      Fuel oil …. .... .... …. …. …. …. …. €76.53 per 1,000 litres
      Other heavy oil …. .... .... …. …. …. …. …. €102.28 per 1,000 litres
      Liquefied Petroleum Gas:  
      Used as a propellant …. .... .... …. …. .... €96.45 per 1,000 litres
      Other liquefied petroleum gas …. .... .... .... €32.86 per 1,000 litres
      Vehicle Gas: …. .... .... …. …. …. …. …. €9.36 per megawatt hour
”,
    and
      (c) by substituting the following for Schedule 2A to that Act:
      “SCHEDULE 2A

      Carbon Charge

      (With effect as on and from 9 October 2019)
      Description of Mineral Oil
      Rate
      Light Oil:  
      Petrol …. .... .... …. …. …. …. …. €59.85 per 1,000 litres
      Aviation gasoline …. .... .... …. …. …. …. …. €59.85 per 1,000 litres
      Heavy Oil:  
      Used as a propellant …. .... .... …. …. …. …. €69.18 per 1,000 litres
      Used for air navigation …. .... .... …. …. …. …. …. €69.18 per 1,000 litres
      Used for private pleasure navigation …. .... €69.18 per 1,000 litres
      Kerosene used other than as a propellant …. .... €50.73 per 1,000 litres
      Fuel oil …. .... .... …. …. …. …. …. €61.75 per 1,000 litres
      Other heavy oil …. .... .... …. …. …. …. …. €54.92 per 1,000 litres
      Liquefied Petroleum Gas:  
      Used as a propellant …. .... .... …. …. .... €32.86 per 1,000 litres
      Other liquefied petroleum gas …. .... .... .... €32.86 per 1,000 litres
      Vehicle Gas: …. .... .... …. …. …. …. …. €4.10 per megawatt hour
”.
    (2) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).


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