Skip to main content

VAT: Fuels

Volume 457: debated on Thursday 8 March 2007

To ask the Chancellor of the Exchequer how much revenue was raised from duty and VAT on private passenger automobile fuel in the most recent year for which information is available. (124625)

The precise figures requested are not available. However, relevant data are available from following sources:

Total petrol and diesel receipts and quantities consumed are published in the Hydrocarbon Oils bulletin. This can be found at:

http://www.uktradeinfo.com/index.cfm?task=bullhydro

The DTI publish data on fuel prices in their quarterly energy prices bulletin. This can be found at:

http://www.dtistats.net/energystats/gep411.xls

VAT on main road fuel is 17.5 per cent.

The most recent financial year for which data are available is 2005-06.

To ask the Chancellor of the Exchequer how much revenue was raised from duty and VAT on fuel and electricity supplied to (a) rail operators and (b) commercial bus operators in the most recent year for which information is available. (124626)

The precise figures requested are not available. However, relevant data is available from the following sources:

The DTI publish information of end users of fuel, including rail, in the Digest of UK Energy Statistics (DUKES). This is available from http://www.dti.gov.uk/energy/statistics/publications/dukes/page29812.html Rail operators use gas oil.

HMRC publish fuel duty rates and details of duty receipts in the Hydrocarbon Oils bulletin, available from http://www.uktradeinfo.com/index.cfm?task=bullhydro No duty is charged on electricity.

Supplies of passenger transport made by rail operators are zero-rated for VAT purposes and they are able to reclaim any VAT on costs incurred in making these supplies, including fuel.

The supply of domestic rail freight in the UK is normally standard-rated, however where the supply relates to the transport of goods to/from a place of export/import from/into the EU, this supply can be zero-rated. Suppliers would be entitled to recover any VAT incurred in making these supplies whether they were standard or zero-rated.

Supplies of passenger transport made by commercial bus companies are also zero-rated for VAT purposes and they are similarly able to reclaim any VAT on costs incurred in making these supplies, including fuel.