asked the Chancellor of the Exchequer if he will list all the taxes

					Current rates		Approximate tax content* (per cent.)	Change in real take† (per cent.)
					Duty	VAT (per cent.)
Petrol	…	…	…	…	£0·30	12½‡	50	-11
Derv	…	…	…	…	£0·35	8‡	49	-5
Liquid petroleum gas				…	£0·15	8‡	··	··
Kerosene		…	…	…	£0·01	zero	2–2½	-48
Gas oil		…	…	…	£0·025	zero	6½	+30
Fuel oil		…	…	…	£0·025	zero	10	+30
·· Price data not readily available.
* There is a range of qualities and prices.
† Real tax has been calculated on the basis of the movement of the retail price index (all items) from October 1973 to October 1977.
‡ VAT is deductible for customers registered for VAT. This applies to almost all purchases of derv and a substantial proportion of purchases of petrol.

Protective duty is charged on some imported fuels. The rates of duty are generally low, and full details are shown in the Tariff of the United Kingdom. Coal, gas and electricity are free of excise duty, and zero rated for VAT.