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Oils (Customs And Excise Duty)

Volume 644: debated on Monday 10 July 1961

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asked the Chancellor of the Exchequer if he will state the amount of each class of hydrocarbon oils retained for home consumption during the year ended 31st March, 1961, and the net amount received in respect of duty thereon, showing, in particular, the amount received in respect of motor spirit and heavy oils used as fuel in road vehicles.

ClassQuantityReceipts of duty
Oils chargeable with Customs Duty
Light Oils:2,564,277,649320,596,623*
of which motor (including aviation) spirit(2,505,421,042)(313,177,625)
Heavy Oils:
For use as road fuel685,420,63985,677,580
Other (mainly lubricating oils)204,937,862853,928
Oils chargeable with Excise Duty
Light Oils:99,129,4346,195,590
of which motor (including aviation) spirit(33,611,769)(2,100,736)
Heavy Oils for use as road fuel24,404,8881,525,305
Allowance on certain home-produced oils used in approved refineries as raw material for chemical synthesis6,077,224
NET TOTAL408,771,802
These particulars relate to oils subject to a net liability to Customs or Excise duty: comparable figures are not available in respect of heavy oils for which the duty was wholly rebated.
* Includes £61,414 in respect of light oils contained in composite goods on which oil duty was charged at a flat rate under the Composite Goods Order, 1958, and for which information as to the quantity of oil is not available.