Annex I

United Kingdom

ENERGY TAXATION

Year	Standard rate of taxation	Reduction pursuant to s. 25(3a) first sentence, No 1,2 in conjunction with s. 25(4) of the Mineral Oil Tax Lawsince 1 August 2006: s. 54(2)(1) in conjunction with s. 54(3) of the Energy Taxation Law	Reduction pursuant to s. 25(3a) first sentence, No 1,4 of the Mineral Oil Tax Lawsince 1 August 2006: s. 58(2)(1) of the Energy Taxation LawC 39/2005	Net taxation	EU minimum tax
Heating oil
Until 31 March 1999, the standard rate of taxation on heating oil (HEL) was DM 80,00/1 000 litres. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).
As of 1 April 1999, the standard rate of taxation on heating oil (HEL) was DM 120,00/1 000 litres. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).
For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 409 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed.
For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 205 provided for by s. 25(4) of the Mineral Oil Tax Law (as of 1 August 2006: s. 54(3) of the Energy Tax Law). The actual net taxation figure depends on the amount consumed.
Minimum rate of taxation referred to in Article 5(3) of Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils.
Minimum rate of taxation referred to in Article 4(1) in conjunction with Annex I Table C of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity.
	in EUR/1 000 l
until 31.3.1999	40,9^f1
as of 1.4.1999	61,35^f2
2000	61,35
2001	61,35	16,36	40,9	4,09^f3	18,0^f4
2002	61,35	16,36	40,9	4,09	18,0
2003	61,35	8,18	40,9	12,27^f5	18,0
2004	61,35	8,18	40,9	12,27	21,0^f6
2005	61,35	8,18	40,9	12,27	21,0
2006	61,35	8,18	40,9	12,27	21,0

Year	Standard rate of taxation	Reduction pursuant to s. 25(3a) first sentence, No 3,2 in conjunction with s. 25(4) of the Mineral Oil Tax Lawsince 1 August 2006: s. 54(2)(2) in conjunction with s. 54(3) of the Energy Taxation Law	Reduction pursuant to s. 25(3a) first sentence, No 3,4 of the Mineral Oil Tax Lawsince 1 August 2006: s. 58(2)(2) of the Energy Taxation LawC 39/2005	Net taxation	EU minimum tax
Natural gas
Until 31 March 1999, the standard rate of taxation on natural gas was DM 3,60/MWh. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).
From 1 April 1999 until 31 December 2001, the standard rate of taxation on natural gas was DM 6,80/MWh. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).
Amount of tax reduction pursuant to s. 25(3a)(3.4) of the Mineral Oil Tax Law of 1 August 2002 (Federal Law Gazette Part I, p. 2778).
For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 409 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed.
For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 205 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed.
Minimum rate of taxation referred to in Article 4(1) in conjunction with Annex I Table C of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity.
Converted into MWh (Table C: 0,15/0,30 euro/gigajoule based on gross calorific value).
	in EUR/MWh
until 31.3.1999	1,87^f7
as of 1.4.1999	3,476^f8
2000	3,476
2001	3,476	1,308	1,84^f9	0,328^f10	not harmonised
2002	3,476	1,308	1,84	0,328	not harmonised
2003	5,5	1,464	3,0	1,036^f11	not harmonised
2004	5,5	1,464	3,0	1,036	0,54^f12 ^f13
2005	5,5	1,464	3,0	1,036	0,54
2006	5,5	1,464	3,0	1,036	0,54

Year	Standard rate of taxation	Reduction pursuant to s. 25(3a) first sentence, No 4,2 in conjunction with s. 25(4) of the Mineral Oil Tax Lawsince 1 August 2006: s. 54(2)(3) in conjunction with s. 54(3) of the Energy Taxation Law	Reduction pursuant to s. 25(3a) first sentence, No 4,4 of the Mineral Oil Tax Lawsince 1 August 2006: s. 58(2)(3) of the Energy Taxation LawC 39/2005	Net taxation	EU minimum tax
Liquid gas
Until 31 March 1999, the standard rate of taxation on liquid gas was DM 50,00/1 000 kg. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).
From 1 April 1999 until 31 December 2001, the standard rate of taxation on liquid gas was DM 75,00/1 000 kg. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).
For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 409 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed.
For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 205 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed.
Minimum rate of taxation referred to in Article 6(3) of Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils.
Minimum rate of taxation referred to in Article 4(1) in conjunction with Annex I Table C of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity.
	in EUR/1 000 kg
until 31.3.1999	25,56^f14
as of 1.4.1999	38,34^f15
2000	38,34
2001	38,34	10,22	25,56	2,56^f16	0,0^f17
2002	38,34	10,22	25,56	2,56	0,0
2003	60,6	14,02	38,9	7,68^f18	0,0
2004	60,6	14,02	38,9	7,68	0,0^f19
2005	60,6	14,02	38,9	7,68	0,0
2006	60,6	14,02	38,9	7,68	0,0

Annotations

Footnotes

f1: Until 31 March 1999, the standard rate of taxation on heating oil (HEL) was DM 80,00/1 000 litres. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).
f2: As of 1 April 1999, the standard rate of taxation on heating oil (HEL) was DM 120,00/1 000 litres. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).
f3: For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 409 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed.
f4: Minimum rate of taxation referred to in Article 5(3) of Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils.
f5: For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 205 provided for by s. 25(4) of the Mineral Oil Tax Law (as of 1 August 2006: s. 54(3) of the Energy Tax Law). The actual net taxation figure depends on the amount consumed.
f6: Minimum rate of taxation referred to in Article 4(1) in conjunction with Annex I Table C of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity.
f7: Until 31 March 1999, the standard rate of taxation on natural gas was DM 3,60/MWh. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).
f8: From 1 April 1999 until 31 December 2001, the standard rate of taxation on natural gas was DM 6,80/MWh. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).
f9: Amount of tax reduction pursuant to s. 25(3a)(3.4) of the Mineral Oil Tax Law of 1 August 2002 (Federal Law Gazette Part I, p. 2778).
f10: For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 409 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed.
f11: For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 205 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed.
f12: Minimum rate of taxation referred to in Article 4(1) in conjunction with Annex I Table C of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity.
f13: Converted into MWh (Table C: 0,15/0,30 euro/gigajoule based on gross calorific value).
f14: Until 31 March 1999, the standard rate of taxation on liquid gas was DM 50,00/1 000 kg. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).
f15: From 1 April 1999 until 31 December 2001, the standard rate of taxation on liquid gas was DM 75,00/1 000 kg. Figures have been provided in euro to facilitate comparison (exchange rate: EUR 1 = DM 1,95583).
f16: For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 409 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed.
f17: Minimum rate of taxation referred to in Article 6(3) of Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils.
f18: For the sake of simplicity, the net taxation figure does not take account of the tax ‘floor’ (deductible) of EUR 205 provided for by s. 25(4) of the Mineral Oil Tax Law. The actual net taxation figure depends on the amount consumed.
f19: Minimum rate of taxation referred to in Article 4(1) in conjunction with Annex I Table C of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity.