- Latest available (Revised)
- Original (As adopted by EU)
Council Directive 2003/96/ECShow full 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)
You are here:
What Version
More Resources
Revised version PDFs
- Revised 15/09/20180.33 MB
- Revised 01/05/20040.31 MB
This is a Directive originating from the EU
This is a legislation item that originated from the EU
After exit day there will be three versions of this legislation to consult for different purposes. The legislation.gov.uk version is the version that applies in the UK. The EU Version currently on EUR-lex is the version that currently applies in the EU i.e you may need this if you operate a business in the EU.
The web archive version is the official version of this legislation item as it stood on exit day before being published to legislation.gov.uk and any subsequent UK changes and effects applied. The web archive also captured associated case law and other language formats from EUR-Lex.
Status:
This is the original version (as it was originally adopted).
ANNEX 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 11 31, 2710 11 51 and 2710 11 59 | 421 | 421 |
| Unleaded petrol (in euro per 1 000 l) CN codes 2710 11 31, 2710 11 41, 2710 11 45 and 2710 11 49 | 359 | 359 |
| Gas oil (in euro per 1 000 l) CN codes 2710 19 41 to 2710 19 49 | 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 41 to 2710 19 49 | 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 41 to 2710 19 49 | 21 | 21 |
| Heavy fuel oil (in euro per 1 000 kg) CN codes 2710 19 61 to 2710 19 69 | 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 |
Options/Help
Print Options
PrintThe Whole Directive
PrintThis Annex only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as adopted version that was used for the EU Official Journal
- lists of changes made by and/or affecting this legislation item
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as adopted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.