{
  "url": "https://openlegislation.uk/eu-decision-2005-231/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2005-231/article-1.json",
  "legislation": "eudn/2005/231",
  "legislation_title": "Council Decision of 7 March 2005 authorising Sweden to apply a reduced rate of taxation to electricity consumed by households and service sector companies situated in certain areas in the north of Sweden in accordance with Article 19 of Directive 2003/96/EC (2005/231/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2005-231",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "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.\nThe reduction shall be proportionate to the extra heating costs due to the northern location, in comparison with the rest of Sweden.\nThe 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2005/231/article/1",
    "retrieved_at": "2026-11-01T15:17:58.124126+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}