{
  "url": "https://openlegislation.uk/eu-directive-2003-96/article-5",
  "json_url": "https://openlegislation.uk/eu-directive-2003-96/article-5.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": "article/5",
  "kind": "article",
  "number": "5",
  "heading": null,
  "text": "Provided that they respect the minimum levels of taxation prescribed by this Directive and that they are compatible with Community law, differentiated rates of taxation may be applied by Member States, under fiscal control, in the following cases:\nwhen the differentiated rates are directly linked to product quality;\nwhen the differentiated rates depend on quantitative consumption levels for electricity and energy products used for heating purposes;\nfor the following uses: local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances;\nbetween business and non-business use, for energy products and electricity referred to in Articles 9 and 10.",
  "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/article/5",
    "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."
}