{
  "url": "https://openlegislation.uk/eu-decision-2017-2409/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2017-2409/article-1.json",
  "legislation": "eudn/2017/2409",
  "legislation_title": "Council Implementing Decision (EU) 2017/2409 of 18 December 2017 authorising Sweden to apply a reduced rate of excise duty on 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",
  "legislation_url": "https://openlegislation.uk/eu-decision-2017-2409",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "1. Sweden is hereby authorised to apply a reduced rate of excise duty to electricity consumed by households and service sector companies situated in the municipalities listed in the Annex.\nSuch reduction from the standard national excise duty rate for electricity shall not exceed what is necessary to compensate for the extra heating costs due to the northern location, in comparison with the rest of Sweden, and shall not exceed SEK 96 per MWh.\n2. The reduced rate shall comply with the requirements of Directive 2003/96/EC, and in particular with the minimum rates laid down in Article 10 thereof.",
  "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/2017/2409/article/1",
    "retrieved_at": "2026-11-01T15:13:15.737738+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."
}