# 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), Annex I

Extent: E+W+S+N.I.

Table A. —
Minimum levels of taxation applicable to motor fuels
1 January 2004
1 January 2010
Leaded petrol
(in euro per 1 000 l)
CN codes 2710 12 31, 2710 12 51 and 2710 12 59
421
421
Unleaded petrol
(in euro per 1 000 l)
CN codes 2710 12 31, 2710 12 41, 2710 12 45 and 2710 12 49
359
359
Gas oil
(in euro per 1 000 l)
CN codes 2710 19 43 to 2710 19 48 and 2710 20 11 to 2710 20 19
302
330
Kerosene
(in euro per 1 000 l)
CN codes 2710 19 21 and 2710 19 25
302
330
LPG
(in euro per 1 000 kg)
CN codes 2711 12 11 to 2711 19 00
125
125
Natural gas
(in euro per gigajoule gross calorific value)
CN codes 2711 11 00 and 2711 21 00
2,6
2,6
Table B. —
Minimum levels of taxation applicable to motor fuels used for the purpose set out in Article 8(2)
Gas oil
(in euro per 1 000 l)
CN codes 2710 19 43 to 2710 19 48 and 2710 20 11 to 2710 20 19
21
Kerosene
(in euro per 1 000 l)
CN codes 2710 19 21 and 2710 19 25
21
LPG
(in euro per 1 000 kg)
CN codes 2711 12 11 to 2711 19 00
41
Natural gas
(in euro per gigajoule gross calorific value)
CN codes 2711 11 00 and 2711 21 00
0,3
Table C. —
Minimum levels of taxation applicable to heating fuels and electricity
Business use
Non-business use
Gas oil
(in euro per 1 000 l)
CN codes 2710 19 43 to 2710 19 48 and 2710 20 11 to 2710 20 19
21
21
Heavy fuel oil
(in euro per 1 000 kg)
CN codes 2710 19 62 to 2710 19 68 and 2710 20 31 to 2710 20 39
15
15
Kerosene
(in euro per 1 000 l)
CN codes 2710 19 21 and 2710 19 25
0
0
LPG
(in euro per 1 000 kg)
CN codes 2711 12 11 to 2711 19 00
0
0
Natural gas
(in euro per gigajoule gross calorific value)
CN codes 2711 11 00 and 2711 21 00
0,15
0,3
Coal and coke
(in euro per gigajoule gross calorific value)
CN codes 2701, 2702 and 2704
0,15
0,3
Electricity
(in euro per MWh)
CN code 2716
0,5
1,0

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Source: https://www.legislation.gov.uk/eudr/2003/96/annex/I (the official version)
Page: https://openlegislation.uk/eu-directive-2003-96/annex-I
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.