Written question asked by Andrew Turner (Conservative) on Wednesday, 7 November 2001, in the House of Commons. It was due for an answer on Tuesday, 20 November 2001. It was answered by Lord Boateng (Labour) on Tuesday, 20 November 2001 on behalf of the Treasury.

Treasury

Question: To ask Mr Chancellor of the Exchequer, what taxes and excise duty are payable on fuels used by providers of internal UK passenger services by (a) bus, (b) coach, (c) local train, electrically powered, (d) local train, diesel powered, (e) ferry, (f) hovercraft and (g) aeroplane. - (Holding answer 12 November 2001).

Answer: Mr. Andrew Turner: To ask the Chancellor of the Exchequer what taxes and excise duty are payable on fuels used by providers of internal UK passenger services by (a) bus, (b) coach, (c) local train, electrically powered, (d) local train, diesel powered, (e) ferry, (f) hovercraft and (g) aeroplane. [14278] Mr. Boateng: [holding answer 12 November 2001]: The rates of excise duty on ultra-low sulphur diesel, liquid petroleum gas, gas oil aviation turbine fuel and aviation gasoline--the fuels generally used by providers of passenger services in the UK--are set out in the Hydrocarbon Oil Duties Act 1979. As far as VAT is concerned, passenger transport provided in any vehicle, ship or aircraft that has 10 or more passenger seats, including the driver (or pilot, captain etc.) is zero-rated. Transport provided in such vehicles, ships or aircraft with fewer than 10 passengers, including the driver etc., is standard-rated.

Secondary information

Type: Written question
Reference: 375 c269W;375 c274-5W; 14278
Session: 2001-02
Subjects: Bus services Aviation Buses Ferries Excise duties Fuels Hovercraft Public transport Railways Passengers VAT Train operating companies
Link: View this Written question on www.publications.parliament.uk

Treasury

Secondary information

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