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Treasury

Answer

Mr. Maude: To ask the Chancellor of the Exchequer (1) if he will list the rates of (a) duty and (b) VAT on fuel for (i) aircraft on international flights, (ii) aircraft on domestic flights, (iii) cars, (iv) buses and (v) trains; [135176] (2) if he will set out proposals for the future taxation of air travel, with particular reference to (a) duty on aviation fuel and (b) VAT on airline tickets in his next Pre-Budget Statement. [135177] John Healey: Fuels duties are levied in accordance with fuel types and usage, and not be reference to the types of vehicle in which they are used. Customs and Excise Budget Notice 31/03, "Hydrocarbon Oils: Duty Rates", sets out the rates of duty applicable for different types of fuels, a copy of which is available in the Library of the House. In the UK, VAT is charged at the standard rate of 17.5 per cent. on fuel used in cars, buses, trains and aircraft on domestic flights. Fuel used in aircraft on international flights is zero-rated.

Secondary information

Type

Written question

Reference

412 c456W;412 c464W; 135176;135177

Session

2002-03

Subjects

Aviation Buses Cars Aircraft Airlines Fares Excise duties Fuels Transport Taxation VAT Trains

Link

View this Written question on www.publications.parliament.uk