Taxation of liquefied petroleum gas

Definitions

LPG or liquefied petroleum gas is the generic name for mixtures of light hydrocarbon gas, consisting of mainly propane or propane and butane, that have been liquefied through compression. These gases are produced either directly through the processing of crude oil and natural gas or as a by-product of the petroleum refining process.

Transport LPG is LPG that is supplied for use in a system for supplying fuel to an internal combustion engine of either a motor vehicle or vessel, either directly or by filling another tank connected to such an engine. It includes LPG delivered from a licensed excise site into the tanks of vehicle refuelling equipment at service stations or other sites that have LPG motor vehicle or vessel refuelling equipment.

Non-transport LPG is LPG that is supplied for use other than in an internal combustion engine of a motor vehicle or vessel. It includes LPG used in forklifts and business or private use of LPG for heating, cooking or other non-transport uses.

Carbon charge is an amount equal to the price of carbon emissions from the use of liquid fuels or gaseous fuels.