Wed, November 26, 2008
Europe
France
Petroleum products destined for utilization by aircraft engaged in commercial flights outside of the customs territory of continental France are exempt from all customs duties and domestic taxes.
Germany
Fuel taxes in Germany are ？0.4704 per litre for ultra-low sulphur Diesel and ？0.6545 per litre for conventional unleaded petrol, plus Value Added Tax (19%) on the fuel itself and the Fuel Tax. That adds up to prices of ？1.19 per litre for ultra-low sulphur Diesel and ？1.37 per litre (approximately USD$7.615 per US gallon) for unleaded petrol (Sep 2007).
Netherlands
The sale of fuels in the Netherlands is levied with an excise tax. A 1995 excise was raised by Dutch gulden 25 cents (？0.11), the Kok Quarter (？0.08 raise per litre gasoline and ？0.03 raise per litre diesel), by then Prime-Minister Wim Kok is now specifically set aside by the second Balkenende cabinet for use in road creation and road and public transport maintenance. The 2007 fuel tax was ？ 0.684 per litre or $ 3.5 per gallon. On top of that is 19% VAT over the entire fuel price, making the Dutch taxes one of the highest in the world.
Norway
Even though Norway is the third largest oil exporter, the fuel is heavily taxed. The fuel tax for regular fuel pumps (gas stations) in Norway contributed to 63% of the fuel price in 2007 (The tax was USD 1.42 per litre 95 RON petrol). The government refers to the tax as environmental tax on fuels. The tax is subject to much controversy and debate in Norway, specially since Norway has a widespread population and lack of public transportation in rural areas. In 2008 the coalition government of Norway further increased the tax for petrol and diesel.
Public transportation is subject to the same taxes as private users. The steep increase in fuel prices worldwide in 2006-2008 combined with increased fuel taxes in the same period threatens public transportation in rural areas.
Jet fuel has minor taxes. Diesel for use by farmers is colored red and is not taxed.
United Kingdom
From 2007-10-01 the main road fuel (petrol and diesel) duty rate in the UK is GBP£0.5035 per litre (GBP£2.2890/imperial gal or GBP£1.9059/US gal). The rate for biodiesel and bioethanol is £0.3035/L (GBP£1.3797/imperial gal or GBP£1.1489/US gal). Value Added Tax (VAT), currently at 17.5%, is also charged on the price of the fuel and on the duty. At a pump price of 100.0p/litre (typical for petrol in late October 2008), this would put the combined tax at 65.24p/litre, or approximately USD$3.80 per US gallon. Thus without tax, the retail price would be 34.76p per litre, making a combined tax rate of 188%.
Diesel for use by farmers and construction vehicles is coloured red and has a much reduced tax.
Jet fuel used for international aviation attracts no duty, and no VAT.
North America
Canada
Fuel taxes in Canada can vary greatly between locales. On average, about one-third of the total price of gas at the pump is tax. Excise taxes on gasoline and diesel are collected both federal and provincial governments, as well as by some select municipalities (Montreal, Vancouver, and Victoria); with combined excise taxes varying from 16.2 ¢/L (73.6 ¢/imperial gal; 61.2 ¢/US gal) in the Yukon to 30.5 ¢/L ($1.386/imperial gal; $1.153/US gal) in Vancouver. As well, the federal government and some provincial governments (Newfoundland and Labrador, Nova Scotia, and Quebec) collect sales tax (GST and PST) on top of the retail price and the excise taxes.
United States
Fuel taxes in the United States vary by state. For the first quarter of 2008, the average state gasoline tax is 28.6 cents per US gallon, plus 18.4 cents per US gallon federal tax making the total 47 cents per US gallon (56 ¢/imperia gal; 12.4 ¢/L). For diesel, the average state tax is 29.2 cents per US gallon plus an additional 24.4 cents per US gallon federal tax making the total 53.6 cents US per gallon (64.3 ¢/imperial gal; 14.2 ¢/L).
Oceania
The fuel tax system in Australia is very similar to Canada in terms of its double-dipping tax rates, but varies in the case of exemptions including tax credits and certain excise free fuel sources. Fuel taxes are handled by both the Federal and State Governments, including both an Excise Tax and a Goods and Services Tax or "GST". The tax collected is generally used to help fund national road infrastructure projects and repair roads, as well as provide extra revenue for other services.
Fuel taxes in New Zealand are considered an excise applied by the New Zealand Customs Service on shipments brought into the country. A breakdown of the fuel taxes are, however, published by the Ministry of Economic Development. Excise as at 1 July 2007 totals 42.524 cents per litre ($1.933/imperial gal; $1.607/US gal) on petrol. In addition the national compulsory Accident Compensation Corporation motor vehicle account receives a contribution of 7.33 cents per litre (33.3¢/imperial gal; 27.7¢/US gal) from petrol taxes. This is scheduled to increase in 2008 to 9.34 cents/litre (42.4¢/imperial gal; 35.4¢/US gal). The ethanol component of bio blended petrol currently attracts no excise duty. This will be reviewed in 2012. Diesel is not taxed at pump, but road users with vehicles over 1 tonnes in Gross Laden Weight and any vehicles not powered wholly by any combination of petrol, LPG or CNG must pay the Road User Charge instead. This incorporates an ACC component. The Goods and Services Tax (12.5%) is then applied to the combined total of the value of the commodity and the various taxes. In practice this means that 6 cents of the final pump price to consumers is a GST impost on the excise tax and ACC levy. On 25th July 2007 the Minister of Transport Annette King announced that from 1 July 2008 all fuel excise collected would be hypothecated to the National Land Transport Programme.
