To ask Her Majesty's Government what is the rate of tax charged on recovered fuel oil in the United Kingdom; and whether an assessment has been made of how that rate of tax compares with that charged in other European Union member states. [HL447]

Since 1 November 2008, following the end of a UK derogation from the EU Energy Taxation Directive, recovered fuel oil has been subject to duty at the same rate as fuel oil, the fuel for which it most commonly substitutes. This rate is 10.37 pence per litre.

The Chancellor keeps all duty rates under review, taking account of a wide range of factors including rates in other member states.