OREANDA-NEWS. January 18, 2011. The implementation of ecological tax became one of innovations foreseen by Internal revenue code of Ukraine, which was enacted from the 1st of January, 2011; ecological tax replaced environmental fee. Thus Code determines market participants, which carry out wholesale and retail trade of fuel as agents for levying an ecological tax for extrass of contaminents in atmosphere (though, if fuel for retail is purchased from wholesale dealer, an ecological tax is not imposed for a second time), by the movable sources of contamination (in other words, by cars). Thus, from the 1st of January, oil products retailers will necessary include this new, ecological tax into fuel sale price at filling stations.

Standard taxation rates for extrass of contaminents in atmosphere by the movable sources of contamination are given in the table below. However, in 2011-2012 tax will be collected at the rate of 50% from standard rate, in 2013 – 75% from standard, starting from 2014 – to the fullest extent.

 Fuel types                                                

 Taxation rate,
UAH per ton

 Leadless gasoline

 68

 Mixed gasoline

 56

 Liquified petroleum gas

 92

 Biodiesel fuel

 58

 Diesel fuel with a sulphur content

  - more than 0,2 %

 68

  - more than 0,035 %, but not more than 0,2 %

 52

  - more than 0,005 %, but not more than 0,035 %

 47

  - not more than 0,005 %

 30

 Heating oil

 68

 Compressed natural gas

 46

 Aviation gasoline

 47

 Kerosene

 58