Regulations, 2021

L.N. 429 of 2021

EXCISE DUTY ACT

(CAP. 382)

Excise Duty Act (Amendment to the Fourth Schedule)

Regulations, 2021

IN EXERCISE of the powers conferred by article 13(5) of the

Excise Duty Act, the Minister for Finance and Employment has made

the following Regulations:-

The title of these regulations is the Excise Duty Act Citation.

(Amendment to the Fourth Schedule) Regulations, 2021 and these

regulations shall be read and construed as one with the Excise Duty Cap. 382.

Act.

In these regulations, unless the context otherwise requires

Interpretation.

"Act" means the Excise Duty Act; and

"duty" means the duty imposed by the Act.

The Fourth Schedule to the Act shall be amended as Amends the

Fourth Schedule

follows

to the Act.

(a) the item listed hereunder for the object here

mentioned and the rate of duty relative to it shall be substituted

by the following new item and rate of duty

Description of Excise Goods

Rate of Excise Duty

"Unleaded petrol falling

€359 per 1000 litres"; and

within CN Codes 2710.12.41,

2710.12.45 and 2710.12.49

(b) the item "Gas Oil falling within CN Codes

2710.19.31,2710.19.35, and CN Codes 2710.19.43 to 2710.19.48

and 2710.19.55 or 2710.20.11 to 2710.20.19 and blends of the

foregoing with Biodiesel, excluding Gas Oil or Gas Oil blended

with Biodiesel, with a sulphur content not exceeding 0.1%

sulphur by weight if used for heating purposes" and its relative

rate of duty shall be substituted by the following new items and

rates of duty

Description of Excise Goods

Rate of Excise Duty

"Gas Oil falling within CN Codes

2710.19.43 to 2710.19.48 or 2710.20.11

€330 per 1000 litres

to 2710.20.19

Gas Oil falling within CN Codes

2710.19.31, 2710.19.35, and 2710.19.55

€413.078 per 1000

and blends of the foregoing with

Biodiesel, excluding Gas Oil or Gas Oil litres".

blended with Biodiesel, with a sulphur

content not exceeding 0.1% sulphur by

weight if used for heating purposes

These regulations shall not affect any matter which is still

pending under the Fourth Schedule to the Act prior to the coming into

force of these regulations, and such matters shall continue to be

regulated by the Fourth Schedule as it was prior to the coming into

force of these regulations.

€0.18