Written question asked by Caroline Spelman (Conservative) on Thursday, 18 January 2001, in the House of Commons. It was due for an answer on Wednesday, 24 January 2001. It was answered by Stephen Timms (Labour) on Wednesday, 24 January 2001 on behalf of the Treasury.

Treasury

Question: To ask Mr Chancellor of the Exchequer, how fuel tax is accounted for when motor fuels are delivered to retail petrol stations at temperatures in excess of 15 degrees centigrade.

Answer: Mrs. Spelman: To ask the Chancellor of the Exchequer how fuel tax is accounted for when motor fuels are delivered to retail petrol stations at temperatures in excess of 15 degrees centigrade. [146971] Mr. Timms: Fuel duty is not accounted for when motor fuels are delivered to petrol stations, but when the fuel leaves the refinery or import warehouse. At that point both its volume and temperature are recorded. Using internationally agreed conversion tables, the volume for excise duty purposes is calculated as it would be at a standard temperature of 15 degrees Centigrade.

Secondary information

Type: Written question
Reference: 361 c648W;361 c650W; 146971
Session: 2000-01
Subjects: Excise duties Fuels Garages and petrol stations Petrol Temperature Taxation Retail trade Diesel
Link: View this Written question on www.publications.parliament.uk