{
  "url": "https://openlegislation.uk/eu-directive-2003-96/annex-I",
  "json_url": "https://openlegislation.uk/eu-directive-2003-96/annex-I.json",
  "legislation": "eudr/2003/96",
  "legislation_title": "Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2003-96",
  "path": "annex/I",
  "kind": "annex",
  "number": "I",
  "heading": null,
  "text": "Table A. —\nMinimum levels of taxation applicable to motor fuels\n1 January 2004\n1 January 2010\nLeaded petrol\n(in euro per 1 000 l)\nCN codes 2710 12 31, 2710 12 51 and 2710 12 59\n421\n421\nUnleaded petrol\n(in euro per 1 000 l)\nCN codes 2710 12 31, 2710 12 41, 2710 12 45 and 2710 12 49\n359\n359\nGas oil\n(in euro per 1 000 l)\nCN codes 2710 19 43 to 2710 19 48 and 2710 20 11 to 2710 20 19\n302\n330\nKerosene\n(in euro per 1 000 l)\nCN codes 2710 19 21 and 2710 19 25\n302\n330\nLPG\n(in euro per 1 000 kg)\nCN codes 2711 12 11 to 2711 19 00\n125\n125\nNatural gas\n(in euro per gigajoule gross calorific value)\nCN codes 2711 11 00 and 2711 21 00\n2,6\n2,6\nTable B. —\nMinimum levels of taxation applicable to motor fuels used for the purpose set out in Article 8(2)\nGas oil\n(in euro per 1 000 l)\nCN codes 2710 19 43 to 2710 19 48 and 2710 20 11 to 2710 20 19\n21\nKerosene\n(in euro per 1 000 l)\nCN codes 2710 19 21 and 2710 19 25\n21\nLPG\n(in euro per 1 000 kg)\nCN codes 2711 12 11 to 2711 19 00\n41\nNatural gas\n(in euro per gigajoule gross calorific value)\nCN codes 2711 11 00 and 2711 21 00\n0,3\nTable C. —\nMinimum levels of taxation applicable to heating fuels and electricity\nBusiness use\nNon-business use\nGas oil\n(in euro per 1 000 l)\nCN codes 2710 19 43 to 2710 19 48 and 2710 20 11 to 2710 20 19\n21\n21\nHeavy fuel oil\n(in euro per 1 000 kg)\nCN codes 2710 19 62 to 2710 19 68 and 2710 20 31 to 2710 20 39\n15\n15\nKerosene\n(in euro per 1 000 l)\nCN codes 2710 19 21 and 2710 19 25\n0\n0\nLPG\n(in euro per 1 000 kg)\nCN codes 2711 12 11 to 2711 19 00\n0\n0\nNatural gas\n(in euro per gigajoule gross calorific value)\nCN codes 2711 11 00 and 2711 21 00\n0,15\n0,3\nCoal and coke\n(in euro per gigajoule gross calorific value)\nCN codes 2701, 2702 and 2704\n0,15\n0,3\nElectricity\n(in euro per MWh)\nCN code 2716\n0,5\n1,0",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Decision (EU) 2018/552 of 6 April 2018 updating the references in Council Directive 2003/96/EC to the codes of the Combined Nomenclature for certain products."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2003/96/annex/I",
    "retrieved_at": "2026-11-01T15:22:51.980208+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."
}