§ Mr. Richards
To ask the Chancellor of the Exchequer at what point in the supply process the tax point arises for duty levied on petrol refined in the United Kingdom, in the case of supply to(a) independent retailers and (b) supermarket petrol outlets; if he will make a statement on the reasons for any difference of treatment in the two cases; and what plans he has to review policy in this matter. 
§ Mr. Oppenheim
The duty point at which the duty charge arises in respect of UK-refined petrol is the same regardless of whether it is supplied to independent retailers or supermarket forecourts. In both cases, the duty is charged at the time the product is supplied from the refinery for delivery to the UK domestic market.