{
  "url": "https://openlegislation.uk/eu-directive-2003-96/annex-II/division-7",
  "json_url": "https://openlegislation.uk/eu-directive-2003-96/annex-II/division-7.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/II/division/7",
  "kind": "division",
  "number": "7",
  "heading": "IRELAND:",
  "text": "for LPG, natural gas and methane used as motor fuel;\nin motor vehicles used by the disabled;\nfor local public passenger transport vehicles;\nfor differentiated rates of tax on unleaded petrol to reflect different environmental categories, provided that the differentiated rates are in accordance with the obligations laid down in this Directive, and in particular the minimum levels of taxation provided for in Article 7 thereof;\nfor a differentiated rate of excise on low-sulphur diesel;\nfor the production of alumina in the Shannon region;\nfor air navigation other than that covered by Article 14(1)(b) of this Directive;\nfor navigation in private pleasure craft;\nfor waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty.",
  "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/eudr/2003/96/annex/II/division/7",
    "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."
}