If the SCT increase exceeds the inflation rate of a given year, the level is maintained in the following year(s) to ensure tax increases do not exceed the average inflation rate over time. The end-use motor fuel price consists of the pre-tax price, the SCT and the VAT of 18 per cent. When international market prices rise, the higher pre-tax price leads to an increase in VAT revenue, which is used to balance the public budget.