Article 1

Sweden is hereby authorised to apply a reduced rate of taxation to electricity consumed by households and service sector companies situated in the municipalities listed in the Annex.

The reduction shall be proportionate to the extra heating costs due to the northern location, in comparison with the rest of Sweden.

The reduced rate shall comply with the requirements of Directive 2003/96/EC, and in particular the minimum rates laid down in Article 10 of that Directive.