# 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), Article 8

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

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.
2. This Article shall apply to the following industrial and commercial purposes:
(a) agricultural, horticultural or piscicultural works, and in forestry;
(b) stationary motors;
(c) plant and machinery used in construction, civil engineering and public works;
(d) vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway.

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Source: https://www.legislation.gov.uk/eudr/2003/96/article/8 (the official version)
Page: https://openlegislation.uk/eu-directive-2003-96/article-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.