OpenLegislation

Article 1

United Kingdom

Original text. Later amendments are not shown.

1.

Italy is authorised to apply reduced rates of taxation to gas oil and LPG used for heating purposes in the following disadvantaged geographical areas:

(a)

communes falling in the climate zone F as established by the Presidential Decree No 412 of 26 August 1993;

(b)

communes falling in the climate zone E as established by the Presidential Decree No 412 of 26 August 1993;

(c)

communes of Sardinia and small islands, that is all Italian islands, except Sicily.

2.

In order to avoid any overcompensation, the reduction shall not go beyond the additional costs of heating in the areas concerned. In the particular case of the areas covered by point (c) of paragraph 1, as a consequence, the tax reduction shall not drive the price below the price of the same fuel on the Italian mainland.

3.

The reduced rate shall comply with the requirements set out in Directive 2003/96/EC, and in particular with the minimum levels of taxation laid down in Article 9 of that Directive.