Dáil debates
Tuesday, 27 September 2022
Financial Resolutions 2022 - Financial Resolution No. 1: Mineral Oil Tax
8:15 pm
Eamon Ryan (Dublin Bay South, Green Party)
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I move:
“SCHEDULE 2
(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 28 September 2022, by the substitution of the following for Schedule 2 to that Act:
Rates of Mineral Oil Tax
| Light Oil: Rates per 1,000 litres | Light Oil: Rates per 1,000 litres | Heavy Oil: Rates per 1,000 litres | Heavy Oil: Rates per 1,000 litres | Heavy Oil: Rates per 1,000 litres | Heavy Oil: Rates per 1,000 litres | Heavy Oil: Rates per 1,000 litres | Heavy Oil: Rates per 1,000 litres | Liquefied Petroleum Gas: Rates per 1,000 litres | Liquefied Petroleum Gas: Rates per 1,000 litres | ||
|---|---|---|---|---|---|---|---|---|---|---|---|
| With effect as on and from: | Petrol | Aviation gasoline | Used as a propellant | Used for air navigation | Used for private pleasure navigation | Kerosene used other than as a propellant | Fuel oil | Other heavy oil | Used as a propellant | Other liquefied petroleum gas | Vehicle gas: Rate per megawatt hour at gross calorific value |
| 10 March 2022 | €474.11 | €474.11 | €413.51 | €413.51 | €413.51 | €84.84 | €118.01 | €120.55 | €118.27 | €54.68 | €9.36 |
| 1 April 2022 | €465.98 | €465.98 | €405.38 | €405.38 | €405.38 | €84.84 | €118.01 | €120.55 | €118.27 | €54.68 | €9.36 |
| 1 May 2022 | €465.98 | €465.98 | €405.38 | €405.38 | €405.38 | €103.83 | €141.12 | €111.14 | €130.52 | €66.93 | €9.36 |
| 12 October 2022 | €483.34 | €483.34 | €425.45 | €425.45 | €425.45 | €103.83 | €141.12 | €111.14 | €130.52 | €66.93 | €9.36 |
| 1 March 2023 | €654.07 | €654.07 | €555.53 | €555.53 | €555.53 | €103.83 | €141.12 | €158.50 | €130.52 | €66.93 | €9.36 |
| 1 May 2023 | €654.07 | €654.07 | €555.53 | €555.53 | €555.53 | €122.83 | €164.23 | €178.83 | €142.76 | €79.17 | €9.36 |
| 11 October 2023 | €671.43 | €671.43 | €575.61 | €575.61 | €575.61 | €122.83 | €164.23 | €178.83 | €142.76 | €79.17 | €9.36 |
| 1 May 2024 | €671.43 | €671.43 | €575.61 | €575.61 | €575.61 | €141.82 | €187.34 | €199.17 | €155.01 | €91.42 | €10.13 |
| 9 October 2024 | €688.78 | €688.78 | €595.68 | €595.68 | €595.68 | €141.82 | €187.34 | €199.17 | €155.01 | €91.42 | €10.13 |
| 1 May 2025 | €688.78 | €688.78 | €595.68 | €595.68 | €595.68 | €160.81 | €210.45 | €219.50 | €167.25 | €103.66 | €11.48 |
| 8 October 2025 | €706.14 | €706.14 | €615.76 | €615.76 | €615.76 | €160.81 | €210.45 | €219.50 | €167.25 | €103.66 | €11.48 |
| 1 May 2026 | €706.14 | €706.14 | €615.76 | €615.76 | €615.76 | €179.81 | €233.57 | €239.83 | €179.49 | €115.90 | €12.84 |
| 14 October 2026 | €723.49 | €723.49 | €635.83 | €635.83 | €635.83 | €179.81 | €233.57 | €239.83 | €179.49 | €115.90 | €12.84 |
| 1 May 2027 | €723.49 | €723.49 | €635.83 | €635.83 | €635.83 | €198.80 | €256.68 | €260.16 | €191.74 | €128.15 | €14.20 |
| 13 October 2027 | €740.85 | €740.85 | €655.90 | €655.90 | €655.90 | €198.80 | €256.68 | €260.16 | €191.74 | €128.15 | €14.20 |
| 1 May 2028 | €740.85 | €740.85 | €655.90 | €655.90 | €655.90 | €217.80 | €279.79 | €280.49 | €203.98 | €140.39 | €15.56 |
| 11 October 2028 | €758.21 | €758.21 | €675.98 | €675.98 | €675.98 | €217.80 | €279.79 | €280.49 | €203.98 | €140.39 | €15.56 |
| 1 May 2029 | €758.21 | €758.21 | €675.98 | €675.98 | €675.98 | €236.79 | €302.90 | €300.83 | €216.23 | €152.64 | €16.91 |
| 10 October 2029 | €773.25 | €773.25 | €693.38 | €693.38 | €693.38 | €236.79 | €302.90 | €300.83 | €216.23 | €152.64 | €16.91 |
| 1 May 2030 | €773.25 | €773.25 | €693.38 | €693.38 | €693.38 | €253.25 | €322.93 | €318.45 | €226.84 | €163.25 | €18.09 |
(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).