{
  "url": "https://openlegislation.uk/eu-directive-2003-96/article-8",
  "json_url": "https://openlegislation.uk/eu-directive-2003-96/article-8.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/8",
  "kind": "article",
  "number": "8",
  "heading": null,
  "text": "1. As from 1 January 2004, notwithstanding Article 7, the minimum levels of taxation applicable to products used as motor fuel for the purposes set out in paragraph 2 shall be fixed as set out in Annex I Table B.\n2. This Article shall apply to the following industrial and commercial purposes:\n(a) agricultural, horticultural or piscicultural works, and in forestry;\n(b) stationary motors;\n(c) plant and machinery used in construction, civil engineering and public works;\n(d) vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway.",
  "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/8",
    "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."
}