Commission Decision of 7 February 2007 concerning the exemption from excise duty on mineral oils used as fuel for alumina production in Gardanne, in the Shannon region and in Sardinia implemented by France, Ireland and Italy respectively (C 78/2001 (ex NN 22/01), C 79/2001 (ex NN 23/01), C 80/2001 (ex NN 26/01)) (notified under document number C(2007) 286) (Only the English, French and Italian versions are authentic) (Text with EEA relevance) (2007/375/EC)

Article 2 U.K.

The aid referred to in Article 1 is compatible with the common market insofar as the beneficiaries pay at least a rate of 20 % of the excise tax which would otherwise have been payable or the minimum level of taxation as determined by Directive 2003/96 (EUR 15,0 per 1 000 Kg), whichever is the lowest, subject to the condition that the aid is limited to a maximum duration of 10 years.