5030753
H60394
2018/19
94
prop
prop
prop
Proposition 2018/19:94
Proposition
Proposition
Finansdepartementet
SkU
94
0
2019-04-09 00:00:00
2019-06-04 15:48:17
2019-04-09 00:00:00
Befrielse från koldioxid- och energiskatt och förändrad omräkning av skatt för diesel och bensin
Klar
html-ec
prop-RIM
1fad3ee8-a34c-4484-a358-74c1973cb69c
https://data.riksdagen.se/dokument/H60394/text
https://data.riksdagen.se/dokument/H60394
https://data.riksdagen.se/dokumentstatus/H60394
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<DIV id="page_1">
<DIV id="p1dimg1">
<INGENBILD zsrc="H603941x1.jpg/" id="p1img1">
</DIV>
<DIV class="dclr"></DIV>
<P class="p0 ft0">Regeringens proposition 2018/19:94</P>
<TABLE cellpadding=0 cellspacing=0 class="t0">
<TR>
<TD class="tr0 td0"><SPAN class="p1 ft1">Befrielse från koldioxid- och energiskatt och</SPAN> </TD>
<TD class="tr0 td1"><SPAN class="p2 ft1">Prop.</SPAN> </TD>
</TR>
<TR>
<TD class="tr1 td0"><SPAN class="p1 ft1">förändrad omräkning av skatt för diesel och</SPAN> </TD>
<TD class="tr1 td1"><SPAN class="p2 ft1">2018/19:94</SPAN> </TD>
</TR>
<TR>
<TD class="tr2 td2"><SPAN class="p1 ft1">bensin</SPAN> </TD>
<TD class="tr2 td3"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p4 ft3">Regeringen överlämnar denna proposition till riksdagen.</P>
<P class="p5 ft3">Stockholm den 4 april 2019</P>
<P class="p6 ft4">Stefan Löfven</P>
<P class="p7 ft6">Magdalena Andersson <SPAN class="ft5">(Finansdepartementet)</SPAN></P>
<P class="p8 ft1">Propositionens huvudsakliga innehåll</P>
<P class="p9 ft3">I propositionen föreslås att befrielsen från koldioxidskatt för diesel i arbetsmaskiner samt i skepp och vissa båtar i yrkesmässig <NOBR>jordbruks-,</NOBR> skogsbruks- och vattenbruksverksamhet fr.o.m. den 1 juli 2019 ska vara 1 930 kronor per kubikmeter. Under tiden fr.o.m. den 1 juli 2019 t.o.m. den 31 december 2019 ska emellertid nedsättningen vara 2 430 kronor per kubikmeter, varav 2 236 kronor är en nedsättning av koldioxidskatten och 194 kronor är en nedsättning av energiskatten.</P>
<P class="p10 ft3">I propositionen föreslås vidare att skattebeloppen för bensin och diesel som årligen bestäms genom en omräkning utifrån dels faktiska förändringar i konsumentprisindex (KPI), dels ett schabloniserat tillägg av två procentenheter för att beakta utvecklingen av bruttonationalprodukten (BNP), under perioden 1 juli 2019 t.o.m. 31 december 2019 enbart ska grunda sig på faktiska förändringar i KPI.</P>
<P class="p11 ft3">Förslagen föreslås träda i kraft den 1 juli 2019.</P>
<P class="p12 ft3">1</P>
</DIV>
<DIV id="page_2">
<TABLE cellpadding=0 cellspacing=0 class="t1">
<TR>
<TD class="tr3 td4"><SPAN class="p3 ft1"><SPAN class="ft7">Prop. 2018/19:94 </SPAN>Innehållsförteckning</SPAN> </TD>
<TD class="tr3 td5"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr2 td4"><SPAN class="p13 ft3">1 Förslag till riksdagsbeslut .................................................................</SPAN> </TD>
<TD class="tr2 td5"><SPAN class="p14 ft3">3</SPAN> </TD>
</TR>
</TABLE>
<P class="p15 ft3"><SPAN class="ft3">2</SPAN><SPAN class="ft8">Förslag till lag om ändring i lagen (1994:1776) om skatt på</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t2">
<TR>
<TD class="tr4 td6"><SPAN class="p16 ft3">energi ................................................................................................</SPAN> </TD>
<TD class="tr4 td7"><SPAN class="p14 ft3">4</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td6"><SPAN class="p3 ft3">3 Ärendet och dess beredning ............................................................</SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p14 ft3">10</SPAN> </TD>
</TR>
</TABLE>
<P class="p15 ft3"><SPAN class="ft3">4</SPAN><SPAN class="ft8">Skattenedsättning för diesel i </SPAN><NOBR>jordbruks-,</NOBR> skogsbruks- och</P>
<TABLE cellpadding=0 cellspacing=0 class="t3">
<TR>
<TD colspan=3 class="tr6 td8"><SPAN class="p3 ft3">vattenbruksverksamhet ...................................................................</SPAN> </TD>
<TD class="tr6 td9"><SPAN class="p17 ft3">10</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td10"><SPAN class="p3 ft3">4.1</SPAN> </TD>
<TD class="tr7 td11"><SPAN class="p18 ft3">Bakgrund</SPAN> </TD>
<TD class="tr7 td12"><SPAN class="p14 ft3">..........................................................................</SPAN> </TD>
<TD class="tr7 td9"><SPAN class="p17 ft3">10</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td10"><SPAN class="p3 ft3">4.2</SPAN> </TD>
<TD colspan=2 class="tr7 td13"><SPAN class="p18 ft3">Ökad skattenedsättning ....................................................</SPAN> </TD>
<TD class="tr7 td9"><SPAN class="p17 ft3">11</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td10"><SPAN class="p3 ft3">4.3</SPAN> </TD>
<TD colspan=2 class="tr8 td13"><SPAN class="p18 ft3">Konsekvensanalys ............................................................</SPAN> </TD>
<TD class="tr8 td9"><SPAN class="p14 ft3">13</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td11"><SPAN class="p18 ft3">4.3.1</SPAN> </TD>
<TD class="tr7 td12"><SPAN class="p14 ft3">Syfte och alternativa lösningar ........................</SPAN> </TD>
<TD class="tr7 td9"><SPAN class="p14 ft3">13</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td11"><SPAN class="p18 ft3">4.3.2</SPAN> </TD>
<TD class="tr7 td12"><SPAN class="p14 ft3">Offentligfinansiella effekter ............................</SPAN> </TD>
<TD class="tr7 td9"><SPAN class="p14 ft3">14</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td11"><SPAN class="p18 ft3">4.3.3</SPAN> </TD>
<TD class="tr8 td12"><SPAN class="p14 ft3">Effekter för företagen ......................................</SPAN> </TD>
<TD class="tr8 td9"><SPAN class="p17 ft3">14</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td11"><SPAN class="p18 ft3">4.3.4</SPAN> </TD>
<TD class="tr7 td12"><SPAN class="p14 ft3">Effekter för miljön...........................................</SPAN> </TD>
<TD class="tr7 td9"><SPAN class="p17 ft3">14</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td11"><SPAN class="p18 ft3">4.3.5</SPAN> </TD>
<TD class="tr7 td12"><SPAN class="p14 ft3">Effekter för myndigheter och domstolar..........</SPAN> </TD>
<TD class="tr7 td9"><SPAN class="p14 ft3">14</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td11"><SPAN class="p18 ft3">4.3.6</SPAN> </TD>
<TD class="tr9 td12"><SPAN class="p14 ft3">Övriga effekter ................................................</SPAN> </TD>
<TD class="tr9 td9"><SPAN class="p17 ft3">15</SPAN> </TD>
</TR>
</TABLE>
<P class="p19 ft3"><SPAN class="ft3">5</SPAN><SPAN class="ft8">Omräkning av skattesatserna på diesel och bensin efter reala</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t4">
<TR>
<TD class="tr6 td14"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr6 td15"><SPAN class="p20 ft3">inkomstökningar .............................................................................</SPAN> </TD>
<TD class="tr6 td9"><SPAN class="p14 ft3">15</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td14"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td16"><SPAN class="p20 ft3">5.1</SPAN> </TD>
<TD colspan=2 class="tr7 td13"><SPAN class="p18 ft3">Bakgrund ..........................................................................</SPAN> </TD>
<TD class="tr7 td9"><SPAN class="p17 ft3">15</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td14"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td16"><SPAN class="p20 ft3">5.2</SPAN> </TD>
<TD colspan=2 class="tr8 td13"><SPAN class="p18 ft3"><NOBR>BNP-omräkning</NOBR> av skatt på diesel och bensin .................</SPAN> </TD>
<TD class="tr8 td9"><SPAN class="p17 ft3">15</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td14"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td16"><SPAN class="p20 ft3">5.3</SPAN> </TD>
<TD colspan=2 class="tr7 td13"><SPAN class="p18 ft3">Konsekvensanalys ............................................................</SPAN> </TD>
<TD class="tr7 td9"><SPAN class="p14 ft3">18</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td14"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td16"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td17"><SPAN class="p18 ft3">5.3.1</SPAN> </TD>
<TD class="tr7 td18"><SPAN class="p3 ft3">Syfte och alternativa lösningar ........................</SPAN> </TD>
<TD class="tr7 td9"><SPAN class="p14 ft3">18</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td14"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td16"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td17"><SPAN class="p18 ft3">5.3.2</SPAN> </TD>
<TD class="tr8 td18"><SPAN class="p3 ft3">Offentligfinansiella effekter ............................</SPAN> </TD>
<TD class="tr8 td9"><SPAN class="p14 ft3">18</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td14"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td16"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td17"><SPAN class="p18 ft3">5.3.3</SPAN> </TD>
<TD class="tr7 td18"><SPAN class="p3 ft3">Effekter för företagen ......................................</SPAN> </TD>
<TD class="tr7 td9"><SPAN class="p17 ft3">18</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td14"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td16"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td17"><SPAN class="p18 ft3">5.3.4</SPAN> </TD>
<TD class="tr7 td18"><SPAN class="p3 ft3">Effekter för enskilda........................................</SPAN> </TD>
<TD class="tr7 td9"><SPAN class="p17 ft3">18</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td14"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td16"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td17"><SPAN class="p18 ft3">5.3.5</SPAN> </TD>
<TD class="tr8 td18"><SPAN class="p3 ft3">Effekter för miljön...........................................</SPAN> </TD>
<TD class="tr8 td9"><SPAN class="p17 ft3">18</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td14"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td16"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td17"><SPAN class="p18 ft3">5.3.6</SPAN> </TD>
<TD class="tr7 td18"><SPAN class="p3 ft3">Effekter för myndigheter och domstolar..........</SPAN> </TD>
<TD class="tr7 td9"><SPAN class="p14 ft3">19</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td14"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td16"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td17"><SPAN class="p18 ft3">5.3.7</SPAN> </TD>
<TD class="tr7 td18"><SPAN class="p3 ft3">Förslagets förenlighet med <NOBR>EU-rätten..............</NOBR></SPAN> </TD>
<TD class="tr7 td9"><SPAN class="p14 ft3">19</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td14"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td16"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td17"><SPAN class="p18 ft3">5.3.8</SPAN> </TD>
<TD class="tr9 td18"><SPAN class="p3 ft3">Övriga effekter ................................................</SPAN> </TD>
<TD class="tr9 td9"><SPAN class="p17 ft3">19</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td14"><SPAN class="p14 ft3">6</SPAN> </TD>
<TD colspan=3 class="tr6 td15"><SPAN class="p20 ft3">Författningskommentar...................................................................</SPAN> </TD>
<TD class="tr6 td9"><SPAN class="p17 ft3">19</SPAN> </TD>
</TR>
</TABLE>
<P class="p21 ft3"><SPAN class="ft3">6.1</SPAN><SPAN class="ft9">Förslaget till lag om ändring i lagen (1994:1776) om</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t4">
<TR>
<TD class="tr9 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td20"><SPAN class="p3 ft3">skatt på energi ..................................................................</SPAN> </TD>
<TD class="tr9 td9"><SPAN class="p17 ft3">19</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td19"><SPAN class="p3 ft3">Bilaga 1</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft3">Promemorians lagförslag..................................................</SPAN> </TD>
<TD class="tr5 td9"><SPAN class="p17 ft3">21</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td19"><SPAN class="p3 ft3">Bilaga 2</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft3">Förteckning över remissinstanserna .................................</SPAN> </TD>
<TD class="tr5 td9"><SPAN class="p17 ft3">27</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td19"><SPAN class="p3 ft3">Bilaga 3</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft3">Lagrådets yttrande............................................................</SPAN> </TD>
<TD class="tr5 td9"><SPAN class="p14 ft3">28</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td6"><SPAN class="p3 ft3">Utdrag ur protokoll vid regeringssammanträde den 4 april 2019 ...........</SPAN> </TD>
<TD class="tr5 td9"><SPAN class="p17 ft3">29</SPAN> </TD>
</TR>
</TABLE>
<P class="p22 ft3">2</P>
</DIV>
<DIV id="page_3">
<TABLE cellpadding=0 cellspacing=0 class="t5">
<TR>
<TD class="tr10 td21"><SPAN class="p23 ft1">1</SPAN> </TD>
<TD class="tr10 td22"><SPAN class="p24 ft1">Förslag till riksdagsbeslut</SPAN> </TD>
<TD class="tr10 td23"><SPAN class="p3 ft3">Prop. 2018/19:94</SPAN> </TD>
</TR>
</TABLE>
<P class="p25 ft3">Regeringens förslag:</P>
<P class="p26 ft5">Riksdagen antar regeringens förslag till lag om ändring i lagen (1994:1776) om skatt på energi.</P>
<P class="p27 ft3">3</P>
</DIV>
<DIV id="page_4">
<TABLE cellpadding=0 cellspacing=0 class="t6">
<TR>
<TD class="tr0 td24"><SPAN class="p3 ft3">Prop. 2018/19:94 <SPAN class="ft10">2</SPAN></SPAN> </TD>
<TD class="tr0 td25"><SPAN class="p3 ft1">Förslag till lag om ändring i lagen</SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td25"><SPAN class="p3 ft1">(1994:1776) om skatt på energi</SPAN> </TD>
</TR>
</TABLE>
<P class="p28 ft5">Härigenom föreskrivs att 2 kap. 1 och 1 b §§ och 6 a kap. 2 a § lagen (1994:1776) om skatt på energi ska ha följande lydelse.</P>
<P class="p29 ft4">Nuvarande lydelse</P>
<TABLE cellpadding=0 cellspacing=0 class="t7">
<TR>
<TD class="tr4 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td28"><SPAN class="p30 ft11">2 kap.</SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td28"><SPAN class="p31 ft3">1 §<SPAN class="ft12">1</SPAN></SPAN> </TD>
<TD class="tr7 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=8 class="tr8 td32"><SPAN class="p32 ft3">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=6 class="tr9 td33"><SPAN class="p3 ft3">eller 1 b §, betalas för följande bränslen med angivna belopp:</SPAN> </TD>
<TD class="tr9 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td35"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td36"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td38"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td39"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td40"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p33 ft13"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft13">Slag av bränsle</SPAN> </TD>
<TD class="tr13 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td38"><SPAN class="p34 ft14">Skattebelopp</SPAN> </TD>
<TD class="tr14 td39"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td40"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr13 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td26"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td10"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td17"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td41"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td42"><SPAN class="p34 ft17">Energiskatt</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft17">Koldioxidskatt</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft17">Summa</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft16"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr13 td43"><SPAN class="p3 ft13">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr15 td44"><SPAN class="p14 ft17">1.</SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p33 ft17">2710 11 41,</SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft17">Bensin som</SPAN> </TD>
<TD class="tr15 td47"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td48"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td49"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td50"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p33 ft13">2710 11 45</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft13">uppfyller krav</SPAN> </TD>
<TD class="tr13 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p33 ft14">eller</SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft14">för</SPAN> </TD>
<TD class="tr14 td41"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p33 ft18">2710 11 49</SPAN> </TD>
<TD rowspan=2 class="tr16 td27"><SPAN class="p3 ft18">a) miljöklass 1</SPAN> </TD>
<TD class="tr12 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr17 td26"><SPAN class="p3 ft19"> </SPAN> </TD>
<TD class="tr17 td10"><SPAN class="p3 ft19"> </SPAN> </TD>
<TD class="tr17 td17"><SPAN class="p3 ft19"> </SPAN> </TD>
<TD class="tr17 td41"><SPAN class="p3 ft19"> </SPAN> </TD>
<TD class="tr17 td42"><SPAN class="p3 ft19"> </SPAN> </TD>
<TD class="tr17 td29"><SPAN class="p3 ft19"> </SPAN> </TD>
<TD class="tr17 td30"><SPAN class="p3 ft19"> </SPAN> </TD>
<TD class="tr17 td31"><SPAN class="p3 ft19"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft13">– motorbensin</SPAN> </TD>
<TD class="tr13 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p34 ft13">3 kr <SPAN class="ft20">87 </SPAN>öre</SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">2 kr <SPAN class="ft20">57 </SPAN>öre per</SPAN> </TD>
<TD colspan=2 class="tr13 td43"><SPAN class="p3 ft13">6 kr <SPAN class="ft20">44</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td41"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14">per liter</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">liter</SPAN> </TD>
<TD colspan=2 class="tr14 td43"><SPAN class="p3 ft14">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td41"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD colspan=2 class="tr14 td43"><SPAN class="p3 ft14">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft13">– alkylatbensin</SPAN> </TD>
<TD class="tr13 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p34 ft13"><SPAN class="ft20">1 </SPAN>kr <SPAN class="ft20">96 </SPAN>öre</SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">2 kr <SPAN class="ft20">57 </SPAN>öre per</SPAN> </TD>
<TD colspan=2 class="tr13 td43"><SPAN class="p3 ft13">4 kr <SPAN class="ft20">53</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td41"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14">per liter</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">liter</SPAN> </TD>
<TD colspan=2 class="tr14 td43"><SPAN class="p3 ft14">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td41"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD colspan=2 class="tr14 td43"><SPAN class="p3 ft14">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft14">b) miljöklass 2</SPAN> </TD>
<TD class="tr14 td41"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14">3 kr <SPAN class="ft21">90 </SPAN>öre</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">2 kr <SPAN class="ft21">57 </SPAN>öre per</SPAN> </TD>
<TD colspan=2 class="tr14 td43"><SPAN class="p3 ft14">6 kr <SPAN class="ft21">47</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p34 ft13">per liter</SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">liter</SPAN> </TD>
<TD colspan=2 class="tr13 td43"><SPAN class="p3 ft13">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr12 td43"><SPAN class="p3 ft18">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td10"><SPAN class="p14 ft18">2.</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p33 ft18">2710 11 31,</SPAN> </TD>
<TD class="tr5 td27"><SPAN class="p3 ft18">Annan bensin</SPAN> </TD>
<TD class="tr5 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td42"><SPAN class="p34 ft18">4 kr <SPAN class="ft22">74 </SPAN>öre</SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft18">2 kr <SPAN class="ft22">57 </SPAN>öre per</SPAN> </TD>
<TD colspan=2 class="tr5 td43"><SPAN class="p3 ft18">7 kr <SPAN class="ft22">31</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p33 ft13">2710 11 51</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft13">än som avses</SPAN> </TD>
<TD class="tr13 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p34 ft13">per liter</SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">liter</SPAN> </TD>
<TD colspan=2 class="tr13 td43"><SPAN class="p3 ft13">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p33 ft14">eller</SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft14">under 1 eller 7</SPAN> </TD>
<TD class="tr14 td41"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD colspan=2 class="tr14 td43"><SPAN class="p3 ft14">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p33 ft18">2710 11 59</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr1 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td10"><SPAN class="p14 ft18">3.</SPAN> </TD>
<TD class="tr1 td17"><SPAN class="p33 ft18">2710 19 21,</SPAN> </TD>
<TD class="tr1 td27"><SPAN class="p3 ft18">Eldningsolja,</SPAN> </TD>
<TD class="tr1 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p33 ft14">2710 19 25,</SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft14">dieselbrännolja,</SPAN> </TD>
<TD class="tr14 td41"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p33 ft14">2710 19 41–</SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft14">fotogen, m.m.</SPAN> </TD>
<TD class="tr14 td41"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p33 ft13">2710 19 49</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft13">som</SPAN> </TD>
<TD class="tr13 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p33 ft14">eller</SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td41"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p33 ft14">2710 19 61–</SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td41"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p33 ft18">2710 19 69</SPAN> </TD>
<TD rowspan=2 class="tr16 td27"><SPAN class="p3 ft18">a) har försetts</SPAN> </TD>
<TD class="tr12 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD rowspan=2 class="tr16 td42"><SPAN class="p34 ft18"><SPAN class="ft22">869 </SPAN>kr per</SPAN> </TD>
<TD rowspan=2 class="tr16 td29"><SPAN class="p3 ft22">3 292 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD colspan=2 rowspan=2 class="tr16 td43"><SPAN class="p3 ft22">4 161 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr17 td26"><SPAN class="p3 ft19"> </SPAN> </TD>
<TD class="tr17 td10"><SPAN class="p3 ft19"> </SPAN> </TD>
<TD class="tr17 td17"><SPAN class="p3 ft19"> </SPAN> </TD>
<TD class="tr17 td41"><SPAN class="p3 ft19"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft13">med märk- och</SPAN> </TD>
<TD class="tr13 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p34 ft13">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td43"><SPAN class="p3 ft13">per m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft14">färgämnen eller</SPAN> </TD>
<TD class="tr14 td41"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft14">ger mindre än</SPAN> </TD>
<TD class="tr14 td41"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft13">85 volympro-</SPAN> </TD>
<TD class="tr13 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft14">cent destillat</SPAN> </TD>
<TD class="tr14 td41"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft14">vid 350°C,</SPAN> </TD>
<TD class="tr14 td41"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft13">b) inte har för-</SPAN> </TD>
<TD class="tr13 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft14">setts med</SPAN> </TD>
<TD class="tr14 td41"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft14">märk- och</SPAN> </TD>
<TD class="tr14 td41"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft14">färgämnen och</SPAN> </TD>
<TD class="tr14 td41"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td27"><SPAN class="p3 ft18">ger minst</SPAN> </TD>
<TD class="tr7 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr18 td26"><SPAN class="p35 ft3">4</SPAN> </TD>
<TD colspan=3 class="tr18 td51"><SPAN class="p3 ft18"><SPAN class="ft23">1 </SPAN>Senaste lydelse 2017:1231.</SPAN> </TD>
<TD class="tr18 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_5">
<TABLE cellpadding=0 cellspacing=0 class="t8">
<TR>
<TD class="tr19 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr19 td45"><SPAN class="p36 ft18"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr19 td52"><SPAN class="p3 ft18">Slag av bränsle</SPAN> </TD>
<TD class="tr8 td53"><SPAN class="p37 ft18">Skattebelopp</SPAN> </TD>
<TD class="tr8 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td56"><SPAN class="p38 ft3">Prop. 2018/19:94</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td10"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td17"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td19"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td42"><SPAN class="p37 ft17">Energiskatt</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft17">Koldioxidskatt</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft17">Summa</SPAN> </TD>
<TD class="tr15 td56"><SPAN class="p3 ft16"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft14">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td52"><SPAN class="p3 ft14">85 volympro-</SPAN> </TD>
<TD class="tr14 td48"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td49"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td50"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr13 td56"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">cent destillat</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td56"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">vid 350°C, till-</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td56"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">hörig</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD rowspan=2 class="tr2 td29"><SPAN class="p3 ft22">2 191 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD colspan=2 rowspan=2 class="tr2 td57"><SPAN class="p3 ft22">4 532 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td10"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">miljöklass 1</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p37 ft20">2 341 <SPAN class="ft13">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">miljöklass 2</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft21">2 639 <SPAN class="ft14">kr per</SPAN></SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft21">2 191 <SPAN class="ft14">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft21">4 830 <SPAN class="ft14">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td10"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">miljöklass 3</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p37 ft13"><SPAN class="ft20">2 7</SPAN>94 kr per</SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft20">2 191 <SPAN class="ft13">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td57"><SPAN class="p3 ft20">4 985 <SPAN class="ft13">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">eller inte tillhör</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft26">m<SPAN class="ft25">3</SPAN></SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">någon</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td56"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td19"><SPAN class="p3 ft18">miljöklass</SPAN> </TD>
<TD class="tr12 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr1 td10"><SPAN class="p14 ft18">4.</SPAN> </TD>
<TD class="tr1 td17"><SPAN class="p36 ft18">2711 12 11–</SPAN> </TD>
<TD class="tr1 td19"><SPAN class="p3 ft18">Gasol m.m.</SPAN> </TD>
<TD class="tr1 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p36 ft14">2711 19 00</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">som används</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td56"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">för</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td56"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td10"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">a) drift av</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p37 ft13">0 kr per</SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft20">3 463 <SPAN class="ft13">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td57"><SPAN class="p3 ft20">3 463 <SPAN class="ft13">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">motordrivet</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14">1 000 kg</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft14">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">fordon, fartyg</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td10"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">eller luftfartyg</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td56"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">b) annat ända-</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft21">1 117 <SPAN class="ft14">kr per</SPAN></SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft21">3 463 <SPAN class="ft14">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft21">4 580 <SPAN class="ft14">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">mål än som</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14">1 000 kg</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft14">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td19"><SPAN class="p3 ft18">avses under a</SPAN> </TD>
<TD class="tr12 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr12 td57"><SPAN class="p3 ft18">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr1 td10"><SPAN class="p14 ft18">5.</SPAN> </TD>
<TD class="tr1 td17"><SPAN class="p36 ft18">2711 11 00,</SPAN> </TD>
<TD class="tr1 td19"><SPAN class="p3 ft18">Naturgas som</SPAN> </TD>
<TD class="tr1 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p36 ft14">2711 21 00</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">används för</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD rowspan=2 class="tr16 td29"><SPAN class="p3 ft22">2 465 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD colspan=2 rowspan=2 class="tr16 td57"><SPAN class="p3 ft22">2 465 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">a) drift av</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14">0 kr per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td10"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">motordrivet</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p37 ft13">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td57"><SPAN class="p3 ft13">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">fordon, fartyg</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">eller luftfartyg</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD rowspan=2 class="tr16 td29"><SPAN class="p3 ft22">2 465 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD colspan=2 rowspan=2 class="tr16 td57"><SPAN class="p3 ft22">3 426 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">b) annat ända-</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14"><SPAN class="ft21">961 </SPAN>kr per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td10"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">mål än som</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p37 ft13">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td57"><SPAN class="p3 ft13">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td19"><SPAN class="p3 ft18">avses under a</SPAN> </TD>
<TD class="tr9 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr9 td57"><SPAN class="p3 ft18">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td10"><SPAN class="p14 ft18">6.</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p36 ft18">2701, 2702</SPAN> </TD>
<TD class="tr6 td19"><SPAN class="p3 ft18">Kol och koks</SPAN> </TD>
<TD class="tr6 td42"><SPAN class="p37 ft18"><SPAN class="ft22">661 </SPAN>kr per</SPAN> </TD>
<TD class="tr6 td29"><SPAN class="p3 ft22">2 865 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr6 td57"><SPAN class="p3 ft22">3 526 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p36 ft14">eller 2704</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14">1 000 kg</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft14">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr12 td57"><SPAN class="p3 ft18">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr1 td10"><SPAN class="p14 ft18">7.</SPAN> </TD>
<TD class="tr1 td17"><SPAN class="p36 ft18">2710 11 31</SPAN> </TD>
<TD class="tr1 td19"><SPAN class="p3 ft18">Flygbensin</SPAN> </TD>
<TD class="tr1 td42"><SPAN class="p37 ft18">3 kr <SPAN class="ft22">90 </SPAN>öre</SPAN> </TD>
<TD class="tr1 td29"><SPAN class="p3 ft18">2 kr <SPAN class="ft22">57 </SPAN>öre per</SPAN> </TD>
<TD colspan=2 class="tr1 td57"><SPAN class="p3 ft18">6 kr <SPAN class="ft22">47</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">med en blyhalt</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14">per liter</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">liter</SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft14">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">om högst</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft14">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">0,005 gram</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td56"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td34"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td35"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td58"><SPAN class="p3 ft13">per liter</SPAN> </TD>
<TD class="tr13 td38"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td39"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td40"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr12 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p39 ft27">I fall som avses i 4 kap. 1 § 7 och 8 samt 12 § 4 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P>
<P class="p40 ft27">I fall som avses i 4 kap. 1 § 10 a och b och 12 § 5 tas skatt ut med ett belopp som motsvarar</P>
<P class="p41 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft28">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P>
<P class="p40 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft28">skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats med skatt,</SPAN></P>
<P class="p42 ft27"><SPAN class="ft3">3.</SPAN><SPAN class="ft29">skatten som gäller för annat bränsle enligt första stycket, om sådant bränsle i annat fall än som avses i 1 har förvärvats utan skatt,</SPAN></P>
<P class="p43 ft3">5</P>
</DIV>
<DIV id="page_6">
<P class="p44 ft27">Prop. 2018/19:94 4. skatten som gäller för det bränsle enligt första stycket som det använda bränslet anses likvärdigt med enligt 3 eller 4 §, om bränsle enligt 3 eller 4 § har förvärvats utan skatt, och</P>
<P class="p45 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft30">skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt 3 eller 4 § har förvärvats med skatt som motsvarar skatten som gäller för bränsle enligt första stycket 3 a.</SPAN></P>
<P class="p46 ft5">I fall som avses i 4 kap. 1 § 10 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P>
<P class="p47 ft4">Föreslagen lydelse</P>
<P class="p48 ft11">2 kap.</P>
<P class="p49 ft3">1 §</P>
<P class="p46 ft31">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket eller 1 b §, betalas för följande bränslen med angivna belopp:</P>
<TABLE cellpadding=0 cellspacing=0 class="t9">
<TR>
<TD class="tr19 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td45"><SPAN class="p33 ft18"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr8 td52"><SPAN class="p3 ft18">Slag av bränsle</SPAN> </TD>
<TD class="tr7 td53"><SPAN class="p34 ft18">Skattebelopp</SPAN> </TD>
<TD class="tr7 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14">Energiskatt</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">Koldioxidskatt</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">Summa</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td26"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr14 td34"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td35"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td58"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td38"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td39"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td40"><SPAN class="p3 ft14">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p14 ft14">1.</SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p33 ft14">2710 11 41,</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">Bensin som</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p33 ft14">2710 11 45</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">uppfyller krav</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p33 ft14">eller</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">för</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td17"><SPAN class="p33 ft18">2710 11 49</SPAN> </TD>
<TD rowspan=2 class="tr16 td19"><SPAN class="p3 ft18">a) miljöklass 1</SPAN> </TD>
<TD class="tr7 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr20 td26"><SPAN class="p3 ft32"> </SPAN> </TD>
<TD class="tr20 td10"><SPAN class="p3 ft32"> </SPAN> </TD>
<TD class="tr20 td17"><SPAN class="p3 ft32"> </SPAN> </TD>
<TD class="tr20 td42"><SPAN class="p3 ft32"> </SPAN> </TD>
<TD class="tr20 td29"><SPAN class="p3 ft32"> </SPAN> </TD>
<TD class="tr20 td30"><SPAN class="p3 ft32"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td26"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td10"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">– motorbensin</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p34 ft13">3 kr <SPAN class="ft20">95 </SPAN>öre</SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">2 kr <SPAN class="ft20">62 </SPAN>öre per</SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft13">6 kr <SPAN class="ft20">57</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14">per liter</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">liter</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td26"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td10"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft13">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">– alkylatbensin</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14"><SPAN class="ft21">2 </SPAN>kr <SPAN class="ft21">00 </SPAN>öre</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">2 kr <SPAN class="ft21">62 </SPAN>öre per</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">4 kr <SPAN class="ft21">62</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14">per liter</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">liter</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td26"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td10"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">b) miljöklass 2</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p34 ft13">3 kr <SPAN class="ft20">98 </SPAN>öre</SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">2 kr <SPAN class="ft20">62 </SPAN>öre per</SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft13">6 kr <SPAN class="ft20">60</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14">per liter</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">liter</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td30"><SPAN class="p3 ft18">liter</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr1 td59"><SPAN class="p14 ft18">2.</SPAN> </TD>
<TD class="tr1 td17"><SPAN class="p33 ft18">2710 11 31,</SPAN> </TD>
<TD class="tr1 td19"><SPAN class="p3 ft18">Annan bensin</SPAN> </TD>
<TD class="tr1 td42"><SPAN class="p34 ft18">4 kr <SPAN class="ft22">84 </SPAN>öre</SPAN> </TD>
<TD class="tr1 td29"><SPAN class="p3 ft18">2 kr <SPAN class="ft22">62 </SPAN>öre per</SPAN> </TD>
<TD class="tr1 td30"><SPAN class="p3 ft18">7 kr <SPAN class="ft22">46</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p33 ft14">2710 11 51</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">än som avses</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14">per liter</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">liter</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p33 ft14">eller</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">under 1 eller 7</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td17"><SPAN class="p33 ft18">2710 11 59</SPAN> </TD>
<TD class="tr7 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td59"><SPAN class="p14 ft18">3.</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p33 ft18">2710 19 21,</SPAN> </TD>
<TD class="tr5 td19"><SPAN class="p3 ft18">Eldningsolja,</SPAN> </TD>
<TD class="tr5 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p33 ft14">2710 19 25,</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">dieselbrännolja,</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td26"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td10"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p33 ft13">2710 19 41–</SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">fotogen, m.m.</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p33 ft14">2710 19 49</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">som</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p33 ft14">eller</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p33 ft14">2710 19 61–</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td17"><SPAN class="p33 ft18">2710 19 69</SPAN> </TD>
<TD rowspan=2 class="tr16 td19"><SPAN class="p3 ft18">a) har försetts</SPAN> </TD>
<TD rowspan=2 class="tr16 td42"><SPAN class="p34 ft18"><SPAN class="ft22">887 </SPAN>kr per</SPAN> </TD>
<TD rowspan=2 class="tr16 td29"><SPAN class="p3 ft22">3 360 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD rowspan=2 class="tr16 td30"><SPAN class="p3 ft22">4 247 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr20 td26"><SPAN class="p3 ft32"> </SPAN> </TD>
<TD class="tr20 td10"><SPAN class="p3 ft32"> </SPAN> </TD>
<TD class="tr20 td17"><SPAN class="p3 ft32"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td26"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td10"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">med märk- och</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p34 ft26">m<SPAN class="ft25">3</SPAN></SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft13">per m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td26"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td10"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">färgämnen eller</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">ger mindre än</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">85 volympro-</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">cent destillat</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td26"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td10"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">vid 350°C,</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">b) inte har för-</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">setts med</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">märk- och</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD rowspan=2 class="tr10 td26"><SPAN class="p35 ft3">6</SPAN> </TD>
<TD class="tr13 td10"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">färgämnen och</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td19"><SPAN class="p3 ft18">ger minst</SPAN> </TD>
<TD class="tr7 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_7">
<TABLE cellpadding=0 cellspacing=0 class="t8">
<TR>
<TD class="tr19 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr19 td45"><SPAN class="p36 ft18"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr19 td52"><SPAN class="p3 ft18">Slag av bränsle</SPAN> </TD>
<TD class="tr8 td53"><SPAN class="p37 ft18">Skattebelopp</SPAN> </TD>
<TD class="tr8 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td56"><SPAN class="p38 ft3">Prop. 2018/19:94</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td10"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td17"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td19"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td42"><SPAN class="p37 ft17">Energiskatt</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft17">Koldioxidskatt</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft17">Summa</SPAN> </TD>
<TD class="tr15 td56"><SPAN class="p3 ft16"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft14">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td52"><SPAN class="p3 ft14">85 volympro-</SPAN> </TD>
<TD class="tr14 td48"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td49"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td50"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr13 td56"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">cent destillat</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td56"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">vid 350°C, till-</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td56"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">hörig</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD rowspan=2 class="tr2 td29"><SPAN class="p3 ft22">2 236 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD colspan=2 rowspan=2 class="tr2 td57"><SPAN class="p3 ft22">4 625 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td10"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">miljöklass 1</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p37 ft20">2 389 <SPAN class="ft13">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">miljöklass 2</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft21">2 694 <SPAN class="ft14">kr per</SPAN></SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft21">2 236 <SPAN class="ft14">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft21">4 930 <SPAN class="ft14">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td10"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">miljöklass 3</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p37 ft20">2 852 <SPAN class="ft13">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft20">2 236 <SPAN class="ft13">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td57"><SPAN class="p3 ft20">5 088 <SPAN class="ft13">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">eller inte tillhör</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft26">m<SPAN class="ft25">3</SPAN></SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">någon</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td56"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td19"><SPAN class="p3 ft18">miljöklass</SPAN> </TD>
<TD class="tr12 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr1 td10"><SPAN class="p14 ft18">4.</SPAN> </TD>
<TD class="tr1 td17"><SPAN class="p36 ft18">2711 12 11–</SPAN> </TD>
<TD class="tr1 td19"><SPAN class="p3 ft18">Gasol m.m.</SPAN> </TD>
<TD class="tr1 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p36 ft14">2711 19 00</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">som används</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td56"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">för</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td56"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td10"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">a) drift av</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p37 ft13">0 kr per</SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft20">3 535 <SPAN class="ft13">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td57"><SPAN class="p3 ft20">3 535 <SPAN class="ft13">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">motordrivet</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14">1 000 kg</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft14">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">fordon, fartyg</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td10"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">eller luftfartyg</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td56"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">b) annat ända-</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft21">1 140 <SPAN class="ft14">kr per</SPAN></SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft21">3 535 <SPAN class="ft14">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft21">4 675 <SPAN class="ft14">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">mål än som</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14">1 000 kg</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft14">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td19"><SPAN class="p3 ft18">avses under a</SPAN> </TD>
<TD class="tr12 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr12 td57"><SPAN class="p3 ft18">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr1 td10"><SPAN class="p14 ft18">5.</SPAN> </TD>
<TD class="tr1 td17"><SPAN class="p36 ft18">2711 11 00,</SPAN> </TD>
<TD class="tr1 td19"><SPAN class="p3 ft18">Naturgas som</SPAN> </TD>
<TD class="tr1 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p36 ft14">2711 21 00</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">används för</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD rowspan=2 class="tr16 td29"><SPAN class="p3 ft22">2 516 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD colspan=2 rowspan=2 class="tr16 td57"><SPAN class="p3 ft22">2 516 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">a) drift av</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14">0 kr per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td10"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">motordrivet</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p37 ft13">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td57"><SPAN class="p3 ft13">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">fordon, fartyg</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">eller luftfartyg</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD rowspan=2 class="tr16 td29"><SPAN class="p3 ft22">2 516 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD colspan=2 rowspan=2 class="tr16 td57"><SPAN class="p3 ft22">3 497 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">b) annat ända-</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14"><SPAN class="ft21">981 </SPAN>kr per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td10"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">mål än som</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p37 ft13">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td57"><SPAN class="p3 ft13">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td19"><SPAN class="p3 ft18">avses under a</SPAN> </TD>
<TD class="tr9 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr9 td57"><SPAN class="p3 ft18">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td10"><SPAN class="p14 ft18">6.</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p36 ft18">2701, 2702</SPAN> </TD>
<TD class="tr6 td19"><SPAN class="p3 ft18">Kol och koks</SPAN> </TD>
<TD class="tr6 td42"><SPAN class="p37 ft18"><SPAN class="ft22">675 </SPAN>kr per</SPAN> </TD>
<TD class="tr6 td29"><SPAN class="p3 ft22">2 924 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr6 td57"><SPAN class="p3 ft22">3 599 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p36 ft14">eller 2704</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14">1 000 kg</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft14">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr12 td57"><SPAN class="p3 ft18">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr1 td10"><SPAN class="p14 ft18">7.</SPAN> </TD>
<TD class="tr1 td17"><SPAN class="p36 ft18">2710 11 31</SPAN> </TD>
<TD class="tr1 td19"><SPAN class="p3 ft18">Flygbensin</SPAN> </TD>
<TD class="tr1 td42"><SPAN class="p37 ft18">3 kr <SPAN class="ft22">98 </SPAN>öre</SPAN> </TD>
<TD class="tr1 td29"><SPAN class="p3 ft18">2 kr <SPAN class="ft22">62 </SPAN>öre per</SPAN> </TD>
<TD colspan=2 class="tr1 td57"><SPAN class="p3 ft18">6 kr <SPAN class="ft22">60</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">med en blyhalt</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14">per liter</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">liter</SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft14">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">om högst</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD colspan=2 class="tr14 td57"><SPAN class="p3 ft14">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td10"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">0,005 gram</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td56"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td34"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td35"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td58"><SPAN class="p3 ft13">per liter</SPAN> </TD>
<TD class="tr13 td38"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td39"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td40"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr12 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p39 ft27">I fall som avses i 4 kap. 1 § 7 och 8 samt 12 § 4 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P>
<P class="p40 ft27">I fall som avses i 4 kap. 1 § 10 a och b och 12 § 5 tas skatt ut med ett belopp som motsvarar</P>
<P class="p41 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft28">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P>
<P class="p40 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft28">skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats med skatt,</SPAN></P>
<P class="p42 ft27"><SPAN class="ft3">3.</SPAN><SPAN class="ft29">skatten som gäller för annat bränsle enligt första stycket, om sådant bränsle i annat fall än som avses i 1 har förvärvats utan skatt,</SPAN></P>
<P class="p43 ft3">7</P>
</DIV>
<DIV id="page_8">
<P class="p44 ft27">Prop. 2018/19:94 4. skatten som gäller för det bränsle enligt första stycket som det använda bränslet anses likvärdigt med enligt 3 eller 4 §, om bränsle enligt 3 eller 4 § har förvärvats utan skatt, och</P>
<P class="p45 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft30">skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt 3 eller 4 § har förvärvats med skatt som motsvarar skatten som gäller för bränsle enligt första stycket 3 a.</SPAN></P>
<P class="p46 ft5">I fall som avses i 4 kap. 1 § 10 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P>
<TABLE cellpadding=0 cellspacing=0 class="t10">
<TR>
<TD colspan=3 class="tr1 td60"><SPAN class="p3 ft4">Nuvarande lydelse</SPAN> </TD>
<TD class="tr1 td61"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td62"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr1 td60"><SPAN class="p3 ft4">Föreslagen lydelse</SPAN> </TD>
<TD class="tr1 td61"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td63"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr21 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr21 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr21 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr21 td61"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr21 td66"><SPAN class="p32 ft3">1 b §<SPAN class="ft12">2</SPAN></SPAN> </TD>
<TD class="tr21 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr21 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr21 td61"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr21 td63"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td64"><SPAN class="p32 ft3">För</SPAN> </TD>
<TD colspan=3 class="tr8 td67"><SPAN class="p38 ft3">kalenderåret <SPAN class="ft4">2019</SPAN></SPAN> </TD>
<TD class="tr8 td62"><SPAN class="p50 ft3">och</SPAN> </TD>
<TD class="tr8 td64"><SPAN class="p32 ft3">För</SPAN> </TD>
<TD colspan=3 class="tr8 td67"><SPAN class="p38 ft3">kalenderåret <SPAN class="ft4">2020</SPAN></SPAN> </TD>
<TD class="tr8 td63"><SPAN class="p14 ft3">och</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td19"><SPAN class="p3 ft3">efterföljande</SPAN> </TD>
<TD colspan=2 class="tr7 td68"><SPAN class="p33 ft3">kalenderår</SPAN> </TD>
<TD class="tr7 td62"><SPAN class="p50 ft3">ska</SPAN> </TD>
<TD colspan=2 class="tr7 td19"><SPAN class="p3 ft3">efterföljande</SPAN> </TD>
<TD colspan=2 class="tr7 td68"><SPAN class="p51 ft3">kalenderår</SPAN> </TD>
<TD class="tr7 td63"><SPAN class="p17 ft3">ska</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td19"><SPAN class="p3 ft3">energiskatt</SPAN> </TD>
<TD class="tr7 td64"><SPAN class="p3 ft3">och</SPAN> </TD>
<TD colspan=2 class="tr7 td69"><SPAN class="p50 ft3">koldioxidskatt</SPAN> </TD>
<TD colspan=2 class="tr7 td19"><SPAN class="p3 ft3">energiskatt</SPAN> </TD>
<TD class="tr7 td64"><SPAN class="p3 ft3">och</SPAN> </TD>
<TD colspan=2 class="tr7 td29"><SPAN class="p14 ft3">koldioxidskatt</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr8 td70"><SPAN class="p3 ft3">betalas med belopp som motsvarar</SPAN> </TD>
<TD colspan=5 class="tr8 td71"><SPAN class="p3 ft3">betalas med belopp som motsvarar</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td64"><SPAN class="p3 ft3">de i</SPAN> </TD>
<TD colspan=2 class="tr7 td19"><SPAN class="p3 ft3">1 § angivna</SPAN> </TD>
<TD colspan=2 class="tr7 td69"><SPAN class="p50 ft33">skattebeloppen</SPAN> </TD>
<TD class="tr7 td64"><SPAN class="p3 ft3">de i</SPAN> </TD>
<TD colspan=2 class="tr7 td19"><SPAN class="p3 ft3">1 § angivna</SPAN> </TD>
<TD colspan=2 class="tr7 td29"><SPAN class="p14 ft33">skattebeloppen</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td70"><SPAN class="p3 ft3">efter en årlig omräkning enligt</SPAN> </TD>
<TD colspan=5 class="tr7 td71"><SPAN class="p3 ft3">efter en årlig omräkning enligt</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td64"><SPAN class="p3 ft3">andra</SPAN> </TD>
<TD colspan=2 class="tr8 td19"><SPAN class="p24 ft3">stycket.</SPAN> </TD>
<TD colspan=2 class="tr8 td69"><SPAN class="p50 ft3">Regeringen</SPAN> </TD>
<TD class="tr8 td64"><SPAN class="p3 ft3">andra</SPAN> </TD>
<TD colspan=2 class="tr8 td19"><SPAN class="p24 ft3">stycket.</SPAN> </TD>
<TD colspan=2 class="tr8 td29"><SPAN class="p17 ft3">Regeringen</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td70"><SPAN class="p3 ft3">fastställer före november månads</SPAN> </TD>
<TD colspan=5 class="tr7 td71"><SPAN class="p3 ft3">fastställer före november månads</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td70"><SPAN class="p3 ft3">utgång de omräknade skattebelopp</SPAN> </TD>
<TD colspan=5 class="tr7 td71"><SPAN class="p3 ft3">utgång de omräknade skattebelopp</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr8 td70"><SPAN class="p3 ft3">som ska tas ut för påföljande</SPAN> </TD>
<TD colspan=5 class="tr8 td71"><SPAN class="p3 ft3">som ska tas ut för påföljande</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td19"><SPAN class="p3 ft3">kalenderår.</SPAN> </TD>
<TD class="tr7 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td61"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td62"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td19"><SPAN class="p3 ft3">kalenderår.</SPAN> </TD>
<TD class="tr7 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td61"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td63"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td72"><SPAN class="p32 ft3">För bränslen som avses i</SPAN> </TD>
<TD class="tr7 td62"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td61"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td63"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p52 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft30">1 § första stycket 3 a samt </SPAN><NOBR>4–6</NOBR> ska energiskatt och koldioxidskatt betalas med belopp som motsvarar de i 1 § angivna skattebeloppen multiplicerade med jämförelsetalet enligt tredje stycket,</P>
<P class="p53 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft30">1 § första stycket 1, 2, 3 b och 7 ska</SPAN></P>
<P class="p52 ft3"><SPAN class="ft3">a)</SPAN><SPAN class="ft30">koldioxidskatt betalas med belopp som motsvarar de i 1 § angivna koldioxidskattebeloppen multiplicerade med jämförelsetalet enligt tredje stycket, och</SPAN></P>
<P class="p52 ft3"><SPAN class="ft3">b)</SPAN><SPAN class="ft30">energiskatt betalas med belopp som motsvarar summan av de i 1 § angivna energiskatte- och koldioxidskattebeloppen multiplicerade med jämförelsetalet enligt tredje stycket med ett årligt tillägg av två procentenheter, med avdrag för det omräknade koldioxidskattebeloppet</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t11">
<TR>
<TD class="tr6 td70"><SPAN class="p3 ft3">enligt a.</SPAN> </TD>
<TD class="tr6 td71"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td70"><SPAN class="p32 ft3">Med jämförelsetal avses det</SPAN> </TD>
<TD class="tr8 td71"><SPAN class="p14 ft3">Med jämförelsetal avses det</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td70"><SPAN class="p3 ft3">värde, uttryckt i procent, som anger</SPAN> </TD>
<TD class="tr7 td71"><SPAN class="p14 ft3">värde, uttryckt i procent, som anger</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td70"><SPAN class="p3 ft3">förhållandet mellan det allmänna</SPAN> </TD>
<TD class="tr7 td71"><SPAN class="p14 ft3">förhållandet mellan det allmänna</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td70"><SPAN class="p3 ft3">prisläget i juni månad året närmast</SPAN> </TD>
<TD class="tr8 td71"><SPAN class="p14 ft3">prisläget i juni månad året närmast</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td70"><SPAN class="p3 ft3">före det år beräkningen avser och</SPAN> </TD>
<TD class="tr7 td71"><SPAN class="p14 ft3">före det år beräkningen avser och</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td70"><SPAN class="p3 ft3">prisläget i juni <SPAN class="ft4">2017</SPAN>.</SPAN> </TD>
<TD class="tr7 td71"><SPAN class="p54 ft3">prisläget i juni <SPAN class="ft4">2018</SPAN>.</SPAN> </TD>
</TR>
</TABLE>
<P class="p55 ft5">Beloppen enligt andra stycket 1, 2 a och 2 b avrundas var för sig till hela kronor och ören.</P>
<TABLE cellpadding=0 cellspacing=0 class="t12">
<TR>
<TD class="tr8 td73"><SPAN class="p17 ft25">2</SPAN> </TD>
<TD class="tr8 td73"><SPAN class="p1 ft34">Senaste lydelse 2017:1231.</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td73"><SPAN class="p56 ft3">8</SPAN> </TD>
<TD class="tr9 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
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<DIV id="p9dimg1">
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<TABLE cellpadding=0 cellspacing=0 class="t13">
<TR>
<TD class="tr4 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td75"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td76"><SPAN class="p57 ft11">6 a kap.</SPAN> </TD>
<TD class="tr4 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td75"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td77"><SPAN class="p14 ft3">Prop. 2018/19:94</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td75"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td76"><SPAN class="p57 ft3">2 a §<SPAN class="ft12">3</SPAN></SPAN> </TD>
<TD class="tr7 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td75"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td70"><SPAN class="p58 ft3">För drift av skepp och båtar utan</SPAN> </TD>
<TD colspan=4 class="tr7 td78"><SPAN class="p59 ft3">För drift av skepp och båtar utan</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td70"><SPAN class="p58 ft3">medgivande enligt 2 kap. 9 § samt</SPAN> </TD>
<TD colspan=4 class="tr7 td78"><SPAN class="p59 ft3">medgivande enligt 2 kap. 9 § samt</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr8 td76"><SPAN class="p3 ft3">andra motordrivna</SPAN> </TD>
<TD class="tr8 td75"><SPAN class="p60 ft3">fordon</SPAN> </TD>
<TD class="tr8 td74"><SPAN class="p58 ft3">än</SPAN> </TD>
<TD colspan=2 class="tr8 td76"><SPAN class="p3 ft3">andra motordrivna</SPAN> </TD>
<TD class="tr8 td75"><SPAN class="p60 ft3">fordon</SPAN> </TD>
<TD class="tr8 td77"><SPAN class="p59 ft3">än</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td76"><SPAN class="p3 ft3">personbilar, lastbilar</SPAN> </TD>
<TD colspan=2 class="tr7 td11"><SPAN class="p58 ft3">och bussar</SPAN> </TD>
<TD colspan=4 class="tr7 td78"><SPAN class="p59 ft3">personbilar, lastbilar och bussar</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td42"><SPAN class="p3 ft3">medges</SPAN> </TD>
<TD colspan=2 class="tr7 td11"><SPAN class="p3 ft3">befrielse</SPAN> </TD>
<TD class="tr7 td74"><SPAN class="p58 ft3">från</SPAN> </TD>
<TD class="tr7 td42"><SPAN class="p3 ft3">medges</SPAN> </TD>
<TD colspan=2 class="tr7 td11"><SPAN class="p3 ft3">befrielse</SPAN> </TD>
<TD class="tr7 td77"><SPAN class="p59 ft3">från</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td42"><SPAN class="p3 ft3">koldioxidskatt</SPAN> </TD>
<TD class="tr8 td74"><SPAN class="p61 ft3">med</SPAN> </TD>
<TD colspan=2 class="tr8 td11"><SPAN class="p58 ft4">1 430 <SPAN class="ft3">kronor</SPAN></SPAN> </TD>
<TD class="tr8 td42"><SPAN class="p3 ft3">koldioxidskatt</SPAN> </TD>
<TD class="tr8 td74"><SPAN class="p61 ft3">med</SPAN> </TD>
<TD colspan=2 class="tr8 td24"><SPAN class="p59 ft4">1 930 <SPAN class="ft3">kronor</SPAN></SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td70"><SPAN class="p58 ft3">per kubikmeter bränsle som avses i</SPAN> </TD>
<TD colspan=4 class="tr7 td78"><SPAN class="p59 ft3">per kubikmeter bränsle som avses i</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td70"><SPAN class="p58 ft3">2 kap. 1 § första stycket 3 b, om det</SPAN> </TD>
<TD colspan=4 class="tr7 td78"><SPAN class="p59 ft3">2 kap. 1 § första stycket 3 b, om det</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr8 td79"><SPAN class="p3 ft3">förbrukas i yrkesmässig</SPAN> </TD>
<TD class="tr8 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr8 td79"><SPAN class="p3 ft3">förbrukas i yrkesmässig</SPAN> </TD>
<TD class="tr8 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td42"><SPAN class="p62 ft3">1. jordbruks-</SPAN> </TD>
<TD class="tr7 td74"><SPAN class="p37 ft3">eller</SPAN> </TD>
<TD colspan=2 class="tr7 td11"><SPAN class="p58 ft3">skogsbruks-</SPAN> </TD>
<TD class="tr7 td42"><SPAN class="p62 ft3">1. jordbruks-</SPAN> </TD>
<TD class="tr7 td74"><SPAN class="p37 ft3">eller</SPAN> </TD>
<TD colspan=2 class="tr7 td24"><SPAN class="p59 ft3">skogsbruks-</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td76"><SPAN class="p3 ft3">verksamhet, eller</SPAN> </TD>
<TD class="tr7 td75"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td76"><SPAN class="p3 ft3">verksamhet, eller</SPAN> </TD>
<TD class="tr7 td75"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td79"><SPAN class="p62 ft3">2. vattenbruksverksamhet.</SPAN> </TD>
<TD class="tr7 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr7 td79"><SPAN class="p62 ft3">2. vattenbruksverksamhet.</SPAN> </TD>
<TD class="tr7 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p63 ft27">När det gäller skepp och båtar för vilka fiskelicens som inte är begränsad till fiske enbart i enskilt vatten meddelats enligt fiskelagen (1993:787) medges skattebefrielse enligt första stycket också för bränsle som avses i 2 kap. 1 § första stycket 3 a.</P>
<P class="p64 ft3">1. Denna lag träder i kraft den 1 juli 2019.</P>
<P class="p65 ft3">2. Beloppet som anges i 6 a kap. 2 a § i den nya lydelsen ska vara</P>
<P class="p66 ft27">2 236 kronor per kubikmeter för sådan förbrukning som sker från och med den 1 juli 2019 till och med den 31 december 2019. För denna förbrukning ska även befrielse från energiskatt medges med 194 kronor per kubikmeter.</P>
<P class="p67 ft5"><SPAN class="ft3">3.</SPAN><SPAN class="ft35">Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t14">
<TR>
<TD class="tr5 td80"><SPAN class="p3 ft18"><SPAN class="ft23">3 </SPAN>Senaste lydelse 2016:1072.</SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p14 ft3">9</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_10">
<P class="p68 ft3">Prop. 2018/19:94</P>
<P class="p69 ft1"><SPAN class="ft1">3</SPAN><SPAN class="ft36">Ärendet och dess beredning</SPAN></P>
<P class="p70 ft3">Vid behandlingen av regeringens förslag i budgetpropositionen för 2019 (prop. 2018/19:1) biföll riksdagen den 12 december 2018 dels reservation 1 under punkt 1, dels reservation 5 under punkt 2 samt i övriga fall utskottets förslag till riksdagsbeslut i finansutskottets betänkande Statens budget 2019 Rambeslutet (bet. 2018/19:FiU1, rskr. 2018/19:62). Riksdagen tillkännagav därigenom att regeringen skulle återkomma med ytterligare förändringar i skatte- och avgiftsregler avseende bl.a. sänkt skatt för diesel i jord- och skogsbruket samt fryst överindexering av bensinskatt, som ska träda i kraft den 1 juli 2019. Av övriga beskrivningar i tillkännagivandet och reservationen får förstås att med frysningen av överindexering av bensinskatt avses den omräkning av energi- och koldioxidskatt på bensin och diesel som går utöver förändringar i konsumentprisindex för dessa bränslen (bet. 2018/19:FiU1 s. 130, 137– 140). Tillkännagivandet i dessa delar är tillgodosett, se avsnitt 4.2 och 5.2.</P>
<P class="p71 ft3">Promemorian Befrielse från koldioxid- och energiskatt i vissa fall och förändrad omräkning av skattesatserna för diesel och bensin har tagits fram inom Finansdepartementet för att hantera de ovan nämnda delarna av tillkännagivandet. Promemorians lagförslag finns i <SPAN class="ft4">bilaga 1</SPAN>. Promemorian har remissbehandlats. Remisstiden har begränsats för att tillkännagivandet ska kunna tillgodoses i dessa delar. En förteckning över remissinstanserna finns i <SPAN class="ft4">bilaga 2</SPAN>. Remissvaren finns tillgängliga i Finansdepartementet (Fi2019/00121/S2).</P>
<P class="p72 ft4">Lagrådet</P>
<P class="p73 ft27">Regeringen beslutade den 14 mars 2019 att inhämta Lagrådets yttrande över ett lagförslag som är likalydande med propositionens lagförslag. Lagrådet lämnade förslaget utan erinran. Lagrådets yttrande finns i <SPAN class="ft37">bilaga 3</SPAN>.</P>
<TABLE cellpadding=0 cellspacing=0 class="t15">
<TR>
<TD class="tr0 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr0 td82"><SPAN class="p74 ft1">4</SPAN> </TD>
<TD class="tr0 td8"><SPAN class="p2 ft1">Skattenedsättning för diesel i <NOBR>jordbruks-,</NOBR></SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td8"><SPAN class="p2 ft1">skogsbruks- och vattenbruksverksamhet</SPAN> </TD>
</TR>
<TR>
<TD class="tr22 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr22 td82"><SPAN class="p74 ft38">4.1</SPAN> </TD>
<TD class="tr22 td8"><SPAN class="p2 ft38">Bakgrund</SPAN> </TD>
</TR>
<TR>
<TD class="tr16 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr16 td83"><SPAN class="p74 ft3">I budgetpropositionen för 2016 (prop. 2015/16:1) bedömde regeringen,</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr8 td83"><SPAN class="p74 ft33">med hänsyn till den utsatta konkurrenssituation som det svenska jord- och</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td83"><SPAN class="p74 ft3">skogsbruket befann sig i, att näringarna i dess helhet borde kompenseras</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td83"><SPAN class="p74 ft3">för den höjning av energiskatten för diesel som föreslogs ske 2016.</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr8 td83"><SPAN class="p74 ft3">Riksdagen beslutade i enlighet med regeringens förslag och detta innebar</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td83"><SPAN class="p74 ft3">att den dåvarande befrielsen från viss del av koldioxidskatten på diesel i</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td83"><SPAN class="p74 ft3">arbetsmaskiner i <NOBR>jordbruks-,</NOBR> skogsbruks- och vattenbruksverksamheterna</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr8 td83"><SPAN class="p74 ft3">ökades med motsvarande belopp som energiskatten på diesel ökades med,</SPAN> </TD>
</TR>
<TR>
<TD rowspan=2 class="tr23 td7"><SPAN class="p14 ft3">10</SPAN> </TD>
<TD colspan=2 class="tr7 td83"><SPAN class="p74 ft3">dvs. 530 kronor per kubikmeter, eller med andra ord från 900 kronor till</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr9 td83"><SPAN class="p74 ft3">1 430 kronor. Med anledning av det då rådande kritiska läget i</SPAN> </TD>
</TR>
</TABLE>
</DIV>
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<P class="p75 ft27">mjölksektorn gavs näringarna också en temporär ytterligare befrielse från Prop. 2018/19:94 koldioxidskatten med 270 kronor per kubikmeter till 1 700 kronor per</P>
<P class="p76 ft3">kubikmeter under perioden 1 januari 2016 till och med 31 december 2018. Efter förslag i budgetpropositionen för 2017 (prop. 2016/17:1) beslutade riksdagen att skattenedsättningen även skulle gälla för diesel som förbrukas i skepp och vissa båtar i yrkesmässig <NOBR>jordbruks-,</NOBR> skogsbruks-</P>
<P class="p77 ft3">och vattenbruksverksamhet.</P>
<P class="p78 ft38"><SPAN class="ft38">4.2</SPAN><SPAN class="ft39">Ökad skattenedsättning</SPAN></P>
<P class="p79 ft3"><SPAN class="ft11">Regeringens förslag: </SPAN>Befrielsen från koldioxidskatt för diesel i arbetsmaskiner samt i skepp och vissa båtar i yrkesmässig <NOBR>jordbruks-,</NOBR> skogsbruks- och vattenbruksverksamhet ska fr.o.m. den 1 juli 2019 höjas till 1 930 kronor per kubikmeter. Under tiden fr.o.m. den 1 juli 2019 t.o.m. den 31 december 2019 ska emellertid befrielsen vara 2 430 kronor per kubikmeter, varav 2 236 kronor är en nedsättning av koldioxidskatten och 194 kronor är en nedsättning av energiskatten.</P>
<P class="p80 ft3">Ändringarna ska träda i kraft den 1 juli 2019.</P>
<TABLE cellpadding=0 cellspacing=0 class="t16">
<TR>
<TD colspan=5 class="tr4 td84"><SPAN class="p81 ft3"><SPAN class="ft11">Promemorians förslag </SPAN>överensstämmer med regeringens.</SPAN> </TD>
<TD class="tr4 td75"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td85"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr8 td87"><SPAN class="p82 ft4"><SPAN class="ft11">Remissinstanserna: </SPAN>Företagarna<SPAN class="ft3">, </SPAN>Lantbrukarnas Riksförbund (LRF)</SPAN> </TD>
<TD class="tr8 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td87"><SPAN class="p82 ft3">och <SPAN class="ft4">Svenskt Näringsliv </SPAN>tillstyrker förslaget och anför att det stärker</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td87"><SPAN class="p82 ft3">svenska företags konkurrenskraft gentemot andra länder. LRF invänder</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td87"><SPAN class="p82 ft3">mot slutsatsen i promemorian att en förbättrad återbetalning leder till en</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr8 td87"><SPAN class="p82 ft3">ökad dieselförbrukning. Svenskt Näringsliv understryker även att det</SPAN> </TD>
<TD class="tr8 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td87"><SPAN class="p82 ft3">viktigt med en stabil, förutsägbar och konkurrenskraftig skattepolitik</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td87"><SPAN class="p82 ft3">eftersom det påverkar företags långsiktiga investeringar i Sverige.</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr8 td87"><SPAN class="p82 ft33"><SPAN class="ft40">Ekonomistyrningsverket (ESV) </SPAN>anser att riktade insatser bör göras genom</SPAN> </TD>
<TD class="tr8 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td87"><SPAN class="p82 ft33">ökade anslag i stället för genom undantag i skattereglerna. ESV anser även</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td87"><SPAN class="p82 ft3">att konsekvensanalysen är bristfällig då den offentligfinansiella effekten</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr8 td87"><SPAN class="p82 ft3">inte redovisas, utan det endast hänvisas till finansutskottets betänkande.</SPAN> </TD>
<TD class="tr8 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td87"><SPAN class="p82 ft3"><SPAN class="ft4">Konjunkturinstitutet </SPAN>anför att sådan befrielse leder till att klimatpolitiken</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td87"><SPAN class="p82 ft3">fördyras, eftersom åtgärder i skattebefriade näringar därigenom ersätts av</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr8 td87"><SPAN class="p82 ft3">mer kostsamma åtgärder i fullt beskattade sektorer. ESV anför vidare att</SPAN> </TD>
<TD class="tr8 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td87"><SPAN class="p82 ft3">det vanligen finns andra, mer träffsäkra instrument att tillgå när det gäller</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td87"><SPAN class="p82 ft3">att stärka konkurrenskraften. <SPAN class="ft4">Statens jordbruksverks </SPAN>ståndpunkt är att</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr8 td87"><SPAN class="p82 ft3">skattebefrielsen bör vara kvar av konkurrensskäl och att förslaget på</SPAN> </TD>
<TD class="tr8 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td87"><SPAN class="p82 ft3">kortare sikt kan utgöra ett element i ett nödvändigt stärkande av</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td87"><SPAN class="p82 ft3">konkurrenskraften. Eftersom höginblandning av fossilfria alternativ som</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr8 td87"><SPAN class="p82 ft3">RME och HVO inte genererar någon koldioxidskatt finns inte möjlighet</SPAN> </TD>
<TD class="tr8 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td87"><SPAN class="p82 ft3">till återbetalning vid användning av dessa alternativ. Under nu rådande</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td87"><SPAN class="p82 ft3">marknadssituation och prisbild blir det dyrare för lantbruket att köra på de</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr8 td87"><SPAN class="p82 ft3">fossilfria alternativen jämfört med diesel och bensin. Detta kan, enligt</SPAN> </TD>
<TD class="tr8 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td87"><SPAN class="p82 ft3">verket, motivera en analys av möjliga styrmedel för att ge de fossilfria</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td19"><SPAN class="p3 ft3">alternativen</SPAN> </TD>
<TD colspan=2 class="tr7 td88"><SPAN class="p3 ft3">konkurrenskraftiga</SPAN> </TD>
<TD class="tr7 td89"><SPAN class="p3 ft3">förutsättningar.</SPAN> </TD>
<TD class="tr7 td90"><SPAN class="p81 ft40">Statens</SPAN> </TD>
<TD class="tr7 td75"><SPAN class="p62 ft4">väg-</SPAN> </TD>
<TD class="tr7 td85"><SPAN class="p82 ft40">och</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr8 td87"><SPAN class="p82 ft3"><SPAN class="ft4">transportforskningsinstitut </SPAN>anför att förslaget försvårar och fördyrar</SPAN> </TD>
<TD class="tr8 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td87"><SPAN class="p82 ft3">möjligheterna att nå beslutade klimat- och utsläppsmål och efterfrågar en</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td87"><SPAN class="p82 ft3">djupare analys av möjligheterna att stödja de areella näringarna på annat</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr8 td91"><SPAN class="p3 ft4"><SPAN class="ft3">sätt. </SPAN>Sveriges</SPAN> </TD>
<TD class="tr8 td89"><SPAN class="p3 ft4">skaldjursodlares</SPAN> </TD>
<TD colspan=2 class="tr8 td92"><SPAN class="p83 ft4">producentorganisation</SPAN> </TD>
<TD class="tr8 td75"><SPAN class="p62 ft3">anför</SPAN> </TD>
<TD class="tr8 td85"><SPAN class="p82 ft3">att</SPAN> </TD>
<TD class="tr8 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td19"><SPAN class="p3 ft3">vattenbruket</SPAN> </TD>
<TD class="tr9 td93"><SPAN class="p3 ft3">bör</SPAN> </TD>
<TD colspan=2 class="tr9 td94"><SPAN class="p60 ft3">ges full skattenedsättning för</SPAN> </TD>
<TD class="tr9 td90"><SPAN class="p84 ft3">diesel</SPAN> </TD>
<TD colspan=2 class="tr9 td95"><SPAN class="p82 ft3">och bensin.</SPAN> </TD>
<TD class="tr9 td86"><SPAN class="p14 ft3">11</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_12">
<TABLE cellpadding=0 cellspacing=0 class="t17">
<TR>
<TD class="tr4 td76"><SPAN class="p85 ft3">Prop. 2018/19:94</SPAN> </TD>
<TD class="tr4 td96"><SPAN class="p3 ft4">Naturvårdsverket<SPAN class="ft3">, </SPAN>Naturskyddsföreningen <SPAN class="ft3">och </SPAN>Statens energimyndighet</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td96"><SPAN class="p3 ft3">avstyrker förslaget. Naturvårdsverket står fast vid att nedsättningarna av</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">koldioxidskatten för diesel bör fasas ut 2025 för skogsbruk och 2030 för</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">jordbruk och vattenbruk. I den mån det finns skäl att ge statligt stöd till</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td96"><SPAN class="p3 ft3">någon av dessa verksamheter bör det ske på annat sätt än genom direkt</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">miljöskadliga subventioner. Såväl den remitterade promemorian som</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">finansutskottets betänkande saknar en tydlig redogörelse för varför de</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td96"><SPAN class="p3 ft3">areella näringarna behöver ytterligare statligt stöd i den omfattning som</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">här föreslås. Verket saknar också den bakomliggande analysen av olika</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">alternativa sätt att minska kostnadstrycket för de berörda näringarna.</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td96"><SPAN class="p3 ft3">Naturskyddsföreningen anser att skattenedsättningen för arbetsmaskiner</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">inom jord- och skogsbruk samt vattenbruk bör slopas helt. Den ökade</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">skatteutgiften för tänkt nedsättning utgör en klimatskadlig subvention.</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td96"><SPAN class="p3 ft3">Den utökade skattenedsättningen motiveras med den utsatta</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">konkurrenssituationen för företag inom de areella näringarna. Dock har</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">svenska bönder inte alls särskilt höga bränsleskatter jämfört med andra</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td96"><SPAN class="p3 ft3"><NOBR>EU-länder.</NOBR> Statens energimyndighet har inga invändningar mot</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">ambitionen att stödja jordbrukets, skogsbrukets och vattenverksamhetens</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">konkurrenskraft. Däremot delar myndigheten inte promemorians syn att</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td96"><SPAN class="p3 ft3">en ytterligare nedsättning av koldioxidskatten är ett lämpligt verktyg för</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">ändamålet. Myndigheten anser att nedsättningen av koldioxidskatt för</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">diesel i arbetsmaskiner inte är i linje med nationella mål om minskade</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td96"><SPAN class="p3 ft3">klimatutsläpp. En ytterligare nedsättning skulle verka i motsatt riktning i</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">förhållande till andra styrmedel på området, till exempel</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">reduktionsplikten. Myndigheten föreslår i stället alternativa sätt att öka</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td96"><SPAN class="p3 ft33"><NOBR>jordbruks-,</NOBR> skogsbruks- och vattenverksamhetens konkurrenskraft. Ett sätt</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">är att främja teknikutveckling inom sektorerna, till exempel hybridisering</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">och elektrifiering av arbetsmaskiner. <SPAN class="ft4">Skogsstyrelsen </SPAN>invänder mot</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td96"><SPAN class="p3 ft3">förslaget och anför bl.a. en ökad skattenedsättning motverkar omställ-</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">ningen till biodrivmedel och försämrar konkurrenskraften för företag som</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft33">har ställt om till detta. Sverige har generellt ett lönsamt skogsbruk som inte</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td96"><SPAN class="p3 ft3">är i behov av statsstöd och kan bära kostnader för sin miljö- och</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">klimatpåverkan. Det finns mer adekvata styrmedel att tillgå som inte</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">kommer i konflikt med Sveriges ambitioner inom klimatområdet.</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td96"><SPAN class="p3 ft3"><SPAN class="ft4">Regelrådet </SPAN>anser, utifrån ärendets särskilda karaktär, att konsekvens-</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">utredningen är i enlighet med de krav som uppställs vid regelgivning.</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft4">Svenska Petroleum och Biodrivmedel Institutet <SPAN class="ft3">noterar att det rimligen</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td96"><SPAN class="p3 ft3">finns ett informationsbehov gällande återbetalning. <SPAN class="ft4">Skatteverket </SPAN>har inga</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">invändningar mot förslaget.</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td96"><SPAN class="p32 ft3"><SPAN class="ft11">Skälen för regeringens förslag: </SPAN>Från och med den 1 januari 2019 är</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">koldioxidskatten på diesel i arbetsmaskiner samt i skepp och vissa båtar, i</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">yrkesmässig <NOBR>jordbruks-,</NOBR> skogsbruks- och vattenbruksverksamhet, nedsatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">med 1 430 kronor per kubikmeter. Den tillfälliga nedsättningen med</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td96"><SPAN class="p3 ft3">ytterligare 270 kronor per kubikmeter som gällt i tre år upphörde att gälla</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">den 31 december 2018.</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p32 ft3">Finansutskottet har anfört att Sverige på många sätt ligger i framkant</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td96"><SPAN class="p3 ft3">både inom jordbruk och skogsbruk och med rätt förutsättningar kan de</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">gröna näringarna växa ännu mer. Konkurrenskraften behöver värnas och</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td96"><SPAN class="p3 ft3">stärkas genom sänkta kostnader, minskat regelkrångel och färre särkrav.</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td96"><SPAN class="p3 ft3">Därför bör t.ex. skattenedsättningen öka för lantbruksdiesel i syfte att</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td76"><SPAN class="p35 ft3">12</SPAN> </TD>
<TD class="tr9 td96"><SPAN class="p3 ft3">minska skillnaden gentemot våra konkurrentländer (bet. 2018/19:FiU1</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_13">
<P class="p86 ft27">s. 130). Riksdagen har mot den bakgrunden tillkännagett att regeringen ska Prop. 2018/19:94 återkomma med förslag om att befrielse från koldioxidskatt för diesel i arbetsmaskiner i <NOBR>jordbruks-,</NOBR> skogsbruks- och vattenbruksverksamhet</P>
<P class="p87 ft3">fr.o.m. den 1 juli 2019 ska vara 1 930 kronor per kubikmeter. Under tiden den 1 juli 2019 t.o.m. den 31 december 2019 ska koldioxid- och energiskatten vara ytterligare nedsatt med sammanlagt 500 kronor från 1 930 kronor till 2 430 kronor. Förslaget ska enligt riksdagens tillkännagivande träda i kraft den 1 juli 2019 (bet. 2018/19:FiU1 s. 131 och 140, rskr. 2018/19:62).</P>
<P class="p88 ft3">Remissinstanserna har inte anfört sådana skäl att regeringen bedömer att ett förslag bör utformas på annat sätt än i enlighet med riksdagens tillkännagivande. Förslaget i denna proposition har därför utformats i enlighet med detta. Nedsättningen av skatt kommer dock även att omfatta diesel i skepp och vissa båtar i yrkesmässig <NOBR>jordbruks-,</NOBR> skogsbruks- och vattenbruksverksamhet eftersom sådan förbrukning omfattas av samma bestämmelser som diesel i arbetsmaskiner. Eftersom den tillfälliga skattenedsättningen om 2 430 kronor per kubikmeter kommer att överstiga hela koldioxidskattesatsen på sådant bränsle som avses i 2 kap. 1 § första stycket 3 b lagen (1994:1776) om skatt på energi, LSE, (2 236 kronor per kubikmeter 2019) föreslås att nedsättningen utvidgas till att avse även en viss del av energiskatten. Det innebär att den tillfälliga nedsättningen om 500 kronor per kubikmeter fördelas med 306 kronor på koldioxidskatten och med 194 kronor på energiskatten. Tillkännagivandet såvitt avser sänkt skatt för diesel i jord- och skogsbruket är därmed tillgodosett.</P>
<P class="p89 ft3">Även efter den ökade skattenedsättningen uppfyller beskattningen föreskrivna minimiskattenivåer i rådets direktiv 2003/96/EG av den 27 oktober 2003 om en omstrukturering av gemenskapsramen för beskattning av energiprodukter och elektricitet. Skattenedsättningen bedöms även förenlig med kommissionens förordning (EU) nr 651/2014 av den 17 juni 2014 genom vilken vissa kategorier av stöd förklaras förenliga med den inre marknaden enligt artiklarna 107 och 108 i fördraget. För att tillmötesgå tillkännagivandet i denna del föreslås att förslaget ska träda i kraft den 1 juli 2019.</P>
<P class="p5 ft4">Lagförslag</P>
<P class="p90 ft31">Förslaget föranleder ändring i 6 a kap. 2 a § lagen (1994:1776) om skatt på energi.</P>
<P class="p91 ft38"><SPAN class="ft38">4.3</SPAN><SPAN class="ft39">Konsekvensanalys</SPAN></P>
<P class="p92 ft43"><SPAN class="ft41">4.3.1</SPAN><SPAN class="ft42">Syfte och alternativa lösningar</SPAN></P>
<P class="p93 ft5">Åtgärden syftar till att tillmötesgå en del av riksdagens tillkännagivande (bet. 2018/19:FiU1, rskr. 2018/19:62). Alternativa lösningar som tillmötesgår detta tillkännagivande saknas.</P>
<P class="p94 ft3">13</P>
</DIV>
<DIV id="page_14">
<TABLE cellpadding=0 cellspacing=0 class="t18">
<TR>
<TD class="tr11 td97"><SPAN class="p3 ft3">Prop. 2018/19:94</SPAN> </TD>
<TD class="tr11 td98"><SPAN class="p95 ft43">4.3.2</SPAN> </TD>
<TD class="tr11 td99"><SPAN class="p51 ft43">Offentligfinansiella effekter</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td97"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td100"><SPAN class="p95 ft3">Den offentligfinansiella effekten av förslaget har beräknats i</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td97"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td100"><SPAN class="p95 ft3">finansutskottets betänkande 2018/19:FiU1 och är därmed beaktad i</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td97"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr8 td100"><SPAN class="p95 ft3">inkomstberäkningen för <NOBR>2019–2021.</NOBR> <SPAN class="ft4">Ekonomistyrningsverket </SPAN>anser att</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td97"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td100"><SPAN class="p95 ft3">konsekvensanalysen är bristfällig då den offentligfinansiella effekten inte</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td97"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td100"><SPAN class="p95 ft3">redovisas, utan det endast hänvisas till finansutskottets betänkande.</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td97"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr8 td100"><SPAN class="p95 ft3">Förslaget i denna proposition syftar dock enbart till att genomföra en av</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td97"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td100"><SPAN class="p95 ft3">riksdagen redan inkomstberäknad reform, varför regeringen anser att</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td97"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr9 td100"><SPAN class="p95 ft3">behovet av att redovisa en ny beräkning är begränsat.</SPAN> </TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t19">
<TR>
<TD class="tr11 td101"><SPAN class="p3 ft43">4.3.3</SPAN> </TD>
<TD class="tr11 td102"><SPAN class="p16 ft43">Effekter för företagen</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td101"><SPAN class="p3 ft3">Med</SPAN> </TD>
<TD class="tr4 td102"><SPAN class="p3 ft3">nuvarande befrielsen om 1 430 kronor per kubikmeter diesel</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td96"><SPAN class="p3 ft3">motsvarar den totala punktskatten på diesel för de areella näringarnas</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr8 td96"><SPAN class="p3 ft3">arbetsmaskiner 3 286 kronor per kubikmeter diesel (miljöklass 1) första</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td96"><SPAN class="p3 ft3">halvåret 2019. Med hänsyn tagen till föreslagna ändringar blir denna nivå</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td96"><SPAN class="p3 ft3">2 195 kronor per kubikmeter andra halvåret 2019. Andra halvåret 2018</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr8 td96"><SPAN class="p3 ft3">motsvarade nivån 2 832 kronor per kubikmeter. Nivån ökar åter den</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td96"><SPAN class="p3 ft3">1 januari 2020 när den tillfälliga nedsättningen med 500 kronor per</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td96"><SPAN class="p3 ft3">kubikmeter upphör. Skattelättnaden bedöms mildra den utsatta</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr8 td96"><SPAN class="p3 ft3">konkurrenssituation som svenska företag inom de areella näringarna för</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td96"><SPAN class="p3 ft3">närvarande befinner sig i. Cirka 26 000 företag inom <NOBR>jord-,</NOBR> skogs- och</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td96"><SPAN class="p3 ft3">vattenbruksbruksnäringarna omfattas av nedsättningen. Nästan enbart</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr8 td96"><SPAN class="p3 ft3">mindre företag omfattas, med undantag från vissa större företag inom</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td96"><SPAN class="p3 ft3">skogsindustrin. Förslaget bedöms inte öka företagens administrativa</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr9 td96"><SPAN class="p3 ft3">kostnader nämnvärt.</SPAN> </TD>
</TR>
</TABLE>
<P class="p96 ft43">4.3.4 Effekter för miljön</P>
<P class="p97 ft3">Det är svårt att bedöma vilken effekt som skattenedsättningen får på sikt. Diesel till berörda arbetsmaskiner, skepp och vissa båtar får genom åtgärden ett lägre pris vilket bedöms leda till ökad förbrukning och därigenom högre koldioxidutsläpp och utsläpp av övriga luftföroreningar, såsom partiklar och kväveoxider. Det medför något försämrade möjligheter för Sverige att på ett kostnadseffektivt sätt nå målet om inga nettoutsläpp av växthusgaser till atmosfären senast 2045. Effekten beräknas dock bli mycket begränsad i förhållande till de totala utsläppen, speciellt vad gäller den tillfälligt ökade nedsättningen under andra halvåret 2019.</P>
<TABLE cellpadding=0 cellspacing=0 class="t20">
<TR>
<TD class="tr11 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td103"><SPAN class="p74 ft43">4.3.5</SPAN> </TD>
<TD class="tr11 td104"><SPAN class="p32 ft43">Effekter för myndigheter och domstolar</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td83"><SPAN class="p74 ft3">Förslaget förväntas medföra vissa kostnader av engångskaraktär för</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td83"><SPAN class="p74 ft3">Skatteverket. Tillsammans med förslaget i avsnitt 5.2 beräknar</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td83"><SPAN class="p74 ft3">Skatteverket att förslaget leder till kostnader för systemutveckling om</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr8 td83"><SPAN class="p74 ft3">300 000 kronor och för informationsinsatser om 200 000 kronor. Förslaget</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td83"><SPAN class="p74 ft3">torde inte föranleda några behov av informationsinsatser som går utöver</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td83"><SPAN class="p74 ft3">de som normalt sker vid regelförändringar. Kostnader för Skatteverket kan</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td7"><SPAN class="p14 ft3">14</SPAN> </TD>
<TD class="tr9 td103"><SPAN class="p74 ft3">hanteras</SPAN> </TD>
<TD class="tr9 td104"><SPAN class="p3 ft3">inom myndighetens befintliga ekonomiska ramar. Förslaget</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_15">
<DIV id="p15dimg1">
<INGENBILD zsrc="H6039415x1.jpg/" id="p15img1">
</DIV>
<P class="p75 ft27">bedöms inte påverka antalet mål eller på annat sätt påverka Prop. 2018/19:94 arbetsbelastningen i de allmänna förvaltningsdomstolarna och inte heller</P>
<P class="p98 ft3">medföra några ökade kostnader för andra myndigheter.</P>
<P class="p99 ft43"><SPAN class="ft41">4.3.6</SPAN><SPAN class="ft42">Övriga effekter</SPAN></P>
<P class="p100 ft27">Då förslaget bedöms ge upphov till små effekter bedöms det inte leda till några konsekvenser avseende den ekonomiska jämställdheten mellan kvinnor och män eller för sysselsättningen. Förslaget bedöms inte påverka enskilda hushåll och inte innebära några fördelningsmässiga effekter. I avsnitt 4.2 behandlas förslagets förenlighet med <NOBR>EU-rätten.</NOBR></P>
<P class="p101 ft45"><SPAN class="ft1">5</SPAN><SPAN class="ft44">Omräkning av skattesatserna på diesel och bensin efter reala inkomstökningar</SPAN></P>
<P class="p102 ft38"><SPAN class="ft38">5.1</SPAN><SPAN class="ft39">Bakgrund</SPAN></P>
<P class="p103 ft27">Koldioxid- och energiskattesatserna på bränslen följer av 2 kap. 1 och 1 b §§ lagen (1994:1776) om skatt på energi. Sedan 1994 har en årlig indexomräkning skett av skattesatserna i syfte att realvärdesäkra dem. Denna omräkning har skett utifrån förändringar i den allmänna prisutvecklingen, dvs. förändringar i konsumentprisindex (KPI). Utöver <NOBR>KPI-omräkningen</NOBR> infördes den 1 januari 2016 bestämmelser som innebär att även <NOBR>BNP-utvecklingen</NOBR> ska beaktas vid beskattningen av diesel och bensin. I budgetpropositionen för 2016 (prop. 2015/16:1) beskrivs de då anförda skälen för <NOBR>BNP-omräkningen.</NOBR></P>
<P class="p99 ft38"><SPAN class="ft38">5.2</SPAN><NOBR><SPAN class="ft39">BNP-omräkning</SPAN></NOBR> av skatt på diesel och bensin</P>
<P class="p79 ft3"><SPAN class="ft11">Regeringens förslag: </SPAN>Skattebeloppen för bensin och diesel, som årligen bestäms genom en omräkning som grundar sig på dels faktiska förändringar i konsumentprisindex (KPI), dels ett schablontillägg av två procentenheter för att beakta utvecklingen av bruttonationalprodukten (BNP), ska under perioden 1 juli 2019 t.o.m. 31 december 2019 enbart grunda sig på faktiska förändringar i KPI.</P>
<P class="p80 ft3">Ändringarna ska träda i kraft den 1 juli 2019.</P>
<TABLE cellpadding=0 cellspacing=0 class="t16">
<TR>
<TD colspan=2 class="tr4 td87"><SPAN class="p62 ft3"><SPAN class="ft11">Promemorians förslag </SPAN>överensstämmer med regeringens.</SPAN> </TD>
<TD class="tr4 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td105"><SPAN class="p62 ft11">Remissinstanserna: <SPAN class="ft4">BIL</SPAN></SPAN> </TD>
<TD class="tr8 td106"><SPAN class="p82 ft4">Sweden<SPAN class="ft3">, </SPAN>Företagarna<SPAN class="ft3">, </SPAN>Lantbrukarnas</SPAN> </TD>
<TD class="tr8 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td87"><SPAN class="p82 ft4">Riksförbund<SPAN class="ft3">, </SPAN>Skattebetalarnas Förening<SPAN class="ft3">, </SPAN>Svenskt Näringsliv<SPAN class="ft3">, </SPAN>Sveriges</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td87"><SPAN class="p82 ft3"><SPAN class="ft4">Åkeriföretag </SPAN>och <SPAN class="ft4">Transportföretagen </SPAN>tillstyrker förslaget och förordar</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td87"><SPAN class="p82 ft3">dessutom att den årliga höjningen av skattebeloppen fortsättningsvis</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr8 td87"><SPAN class="p82 ft3">endast ska beräknas med hänsyn till KPI. BIL Sweden, Företagarna och</SPAN> </TD>
<TD class="tr8 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td87"><SPAN class="p82 ft3">Transportföretagen anger att <NOBR>BNP-omräkningen</NOBR> tillsammans med den</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td87"><SPAN class="p82 ft3">införda reduktionsplikten skapar ett dubbelt styrmedel. Sveriges</SPAN> </TD>
<TD class="tr7 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td105"><SPAN class="p3 ft3">Åkeriföretag anför också</SPAN> </TD>
<TD class="tr9 td106"><SPAN class="p82 ft3">att <NOBR>BNP-omräkningen</NOBR> urholkar svensk</SPAN> </TD>
<TD rowspan=2 class="tr16 td86"><SPAN class="p14 ft3">15</SPAN> </TD>
</TR>
<TR>
<TD class="tr24 td105"><SPAN class="p3 ft46"> </SPAN> </TD>
<TD class="tr24 td106"><SPAN class="p3 ft46"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_16">
<P class="p104 ft3">Prop. 2018/19:94 konkurrenskraft för godstransporter på väg jämfört med utländska transportföretag. <SPAN class="ft4">Konjunkturinstitutet </SPAN>anför att det finns skäl att överväga om <NOBR>BNP-omräkningen</NOBR> bör behållas. Införandet av den så kallade reduktionsplikten har förändrat koldioxid- och energibeskattningens uppgift när det gäller låginblandade drivmedel. Genom att årligen ta ställning till skattesatserna för diesel och bensin, ges riksdagen bättre möjligheter att beakta bland annat oljeprisets utveckling, verkan av andra styrmedel, och avståndet till uppställda mål. <SPAN class="ft4">Statens väg- och transportforskningsinstitut (VTI) </SPAN>anför att förslaget försvårar och fördyrar möjligheterna att nå beslutade klimat- och utsläppsmål. VTI anser vidare att konsekvensanalyserna huvudsakligen är tillfredsställande men lyfter bl.a. fram att förslaget skickar fel signaler både om hur angeläget och hur bråttom det är med omställningen av transportsystemet. Förslaget kan ge temporära incitament att köpa mer bränslekrävande fordon. <SPAN class="ft4">Ekonomistyrningsverket (ESV)</SPAN>, <SPAN class="ft4">Energigas Sverige</SPAN>, <SPAN class="ft4">Naturvårdsverket</SPAN>, <SPAN class="ft4">Naturskyddsföreningen</SPAN>, <SPAN class="ft4">Skogsstyrelsen </SPAN>och <SPAN class="ft4">Svensk Kollektivtrafik </SPAN>avstyrker förslaget om en tillfälligt ändrad omräkning av skattesatserna på diesel och bensin. ESV anför att trots att verket tidigare avstyrkt den högre omräkningen för skatt för bensin och diesel, menar verket att om man tillfälligt frångår gällande regler ökar det komplexiteten i skattesystemet. ESV anser även att konsekvensanalysen är bristfällig då den offentligfinansiella effekten inte redovisas, utan det hänvisas endast till finansutskottets betänkande. Energigas Sverige vill behålla det schabloniserade tillägget. <NOBR>BNP-justeringen</NOBR> ger successivt ökad konkurrenskraft för förnybara drivmedel utanför reduktionsplikten, vilket är ett steg i rätt riktning mot klimatmålet om 70 procent minskning av <NOBR>CO2-utsläppen</NOBR> från inrikes transporter. <NOBR>BNP-justeringen</NOBR> ger också en viss förutsägbarhet för marknadens aktörer, vilket främjar investeringar i förnybara tekniker. Naturskyddsföreningen anför att borttagandet av <NOBR>BNP-tillägget</NOBR> motverkar syftet med klimatpolitiken, även om det bara är fråga om en tillfällig åtgärd. Varje sänkning av drivmedelspriserna vid pump leder till ökad förbrukning. Svensk Kollektivtrafik anger att när bränsleskatterna inte höjs lika mycket som de annars skulle gjort blir konsekvensen att utsläppen av koldioxid ökar och överflyttningen till kollektivtrafik minskar och det blir svårare att nå målet om 70 procent minskade utsläpp av växthusgaser från inrikes transporter till år 2030, liksom etappmålet om att andelen persontransporter med kollektivtrafik, gång och cykel i Sverige ska vara minst 25 procent år 2025. <SPAN class="ft4">Regelrådet </SPAN>anser, utifrån ärendets särskilda karaktär, att konsekvensutredningen är i enlighet med de krav som uppställs vid regelgivning. <SPAN class="ft4">Skatteverket </SPAN>har inga invändningar mot förslaget.</P>
<P class="p105 ft3"><SPAN class="ft11">Skälen för regeringens förslag: </SPAN>Finansutskottet har bl.a. anfört att alla som är beroende av bilen för jobb och försörjning inte ska missgynnas för att de bor utanför storstäderna eller långt ifrån en tågstation (bet. 2018/19:FiU1 s. 130). Mot den bakgrunden har riksdagen tillkännagett för regeringen att regeringen ska återkomma med förslag om att skatterna på diesel och bensin endast ska grunda sig på faktiska förändringar i konsumentprisindex fr.o.m. den 1 juli 2019 t.o.m. den 31 december 2019. Det schabloniserade tillägget som syftar till att beakta <NOBR>BNP-utvecklingen</NOBR> för skattebeloppen 2019 ska således inte ingå i beräkningen under nämnda</P>
<P class="p106 ft3">16</P>
</DIV>
<DIV id="page_17">
<P class="p86 ft27">period. Ändringen ska enligt riksdagens tillkännagivande träda i kraft den Prop. 2018/19:94 1 juli 2019 (bet. 2018/19:FiU1 s. 130 och 140, rskr. 2018/19:62).</P>
<P class="p107 ft3">Remissinstanserna har inte anfört sådana skäl att regeringen bedömer att ett förslag bör utformas på annat sätt än i enlighet med riksdagens tillkännagivande. Förslaget i denna proposition har därför utformats i enlighet med detta. I förordningen (2018:1638) om fastställande av omräknade belopp för energiskatt och koldioxidskatt för år 2019 fastställdes omräknade skattesatser för 2019 i enlighet med 2 kap. 1 och 1 b §§ LSE. Förslaget innebär dock bl.a. att nya skattesatser för samtliga bränslen läggs fast i 2 kap. 1 § LSE. Jämfört med de tidigare fastställda skattebeloppen för 2019 innebär förslaget att skatten sänks för de bränslen som avses i 2 kap. 1 § första stycket 1, 2, 3 b och 7. Förslaget innebär inte några förändringar för övriga bränslen i 2 kap. 1 §. De nya bestämmelserna föreslås träda i kraft den 1 juli 2019. Detta innebär alltså att de omräknade skattesatserna på bränslen i förordningen kommer att tillämpas i de fall då skattskyldighet inträder under perioden 1 januari till och med 30 juni 2019. I de fall då skattskyldighet inträder fr.o.m. den 1 juli 2019 t.o.m. den</P>
<P class="p108 ft3">31 december 2019 gäller de skattesatser som framgår av den föreslagna lydelsen av 2 kap. 1 § LSE. Förslagets sänkningar av skattesatserna på bensin och diesel den 1 juli 2019 motsvarar de höjningar av skattesatserna fr.o.m. den 1 januari 2019 som grundar sig på <NOBR>BNP-omräkningen.</NOBR> Från och med den 1 juli 2019 till och med den 31 december 2019 motsvarar skattesatserna omräkningen den 1 januari 2019, men enbart omräknade för förändringen i faktisk <NOBR>KPI-utveckling.</NOBR> Tillkännagivandet såvitt avser fryst överindexering av bensinskatt är därmed tillgodosett. Skattesatsändringarna för bensin och diesel redovisas i nedanstående tabell.</P>
<P class="p109 ft47">Ändringar av skattesatserna på bensin och diesel den 1 juli 2019 jämfört med första halvåret 2019, exklusive mervärdesskatteeffekt, öre/liter</P>
<TABLE cellpadding=0 cellspacing=0 class="t21">
<TR>
<TD class="tr25 td107"><SPAN class="p110 ft48">Drivmedel</SPAN> </TD>
<TD class="tr25 td108"><SPAN class="p33 ft48">Energiskatt</SPAN> </TD>
<TD class="tr25 td109"><SPAN class="p60 ft47">Koldioxid-</SPAN> </TD>
<TD class="tr25 td110"><SPAN class="p36 ft48">Summa</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td111"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td112"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td113"><SPAN class="p111 ft47">skatt</SPAN> </TD>
<TD class="tr12 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr26 td115"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td116"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td117"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td118"><SPAN class="p3 ft49"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td111"><SPAN class="p110 ft47">Bensin, miljöklass 1, motorbensin</SPAN> </TD>
<TD class="tr7 td112"><SPAN class="p112 ft50"><NOBR>-13</NOBR></SPAN> </TD>
<TD class="tr7 td113"><SPAN class="p112 ft47">0</SPAN> </TD>
<TD class="tr7 td114"><SPAN class="p112 ft50"><NOBR>-13</NOBR></SPAN> </TD>
</TR>
<TR>
<TD class="tr26 td115"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td116"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td117"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td118"><SPAN class="p3 ft49"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td111"><SPAN class="p110 ft47">Bensin, miljöklass 1, alkylatbensin</SPAN> </TD>
<TD class="tr7 td112"><SPAN class="p112 ft50"><NOBR>-9</NOBR></SPAN> </TD>
<TD class="tr7 td113"><SPAN class="p112 ft47">0</SPAN> </TD>
<TD class="tr7 td114"><SPAN class="p112 ft50"><NOBR>-9</NOBR></SPAN> </TD>
</TR>
<TR>
<TD class="tr26 td115"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td116"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td117"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td118"><SPAN class="p3 ft49"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td111"><SPAN class="p110 ft48">Bensin, miljöklass 2</SPAN> </TD>
<TD class="tr7 td112"><SPAN class="p112 ft50"><NOBR>-13</NOBR></SPAN> </TD>
<TD class="tr7 td113"><SPAN class="p112 ft47">0</SPAN> </TD>
<TD class="tr7 td114"><SPAN class="p112 ft50"><NOBR>-13</NOBR></SPAN> </TD>
</TR>
<TR>
<TD class="tr26 td115"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td116"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td117"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td118"><SPAN class="p3 ft49"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td111"><SPAN class="p110 ft47">Flygbensin (blyhalt om högst 0,005</SPAN> </TD>
<TD class="tr7 td112"><SPAN class="p112 ft50"><NOBR>-13</NOBR></SPAN> </TD>
<TD class="tr7 td113"><SPAN class="p112 ft47">0</SPAN> </TD>
<TD class="tr7 td114"><SPAN class="p112 ft50"><NOBR>-13</NOBR></SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td111"><SPAN class="p110 ft48">gram per liter)</SPAN> </TD>
<TD class="tr7 td112"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr26 td115"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td116"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td117"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td118"><SPAN class="p3 ft49"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td111"><SPAN class="p110 ft48">Bensin, övrig</SPAN> </TD>
<TD class="tr7 td112"><SPAN class="p112 ft50"><NOBR>-15</NOBR></SPAN> </TD>
<TD class="tr7 td113"><SPAN class="p112 ft47">0</SPAN> </TD>
<TD class="tr7 td114"><SPAN class="p112 ft50"><NOBR>-15</NOBR></SPAN> </TD>
</TR>
<TR>
<TD class="tr26 td115"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td116"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td117"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td118"><SPAN class="p3 ft49"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td111"><SPAN class="p110 ft48">Diesel, miljöklass 1</SPAN> </TD>
<TD class="tr7 td112"><SPAN class="p111 ft50"><NOBR>-9,1</NOBR></SPAN> </TD>
<TD class="tr7 td113"><SPAN class="p112 ft47">0</SPAN> </TD>
<TD class="tr7 td114"><SPAN class="p111 ft50"><NOBR>-9,1</NOBR></SPAN> </TD>
</TR>
<TR>
<TD class="tr26 td115"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td116"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td117"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td118"><SPAN class="p3 ft49"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td111"><SPAN class="p110 ft48">Diesel, miljöklass 2</SPAN> </TD>
<TD class="tr7 td112"><SPAN class="p111 ft50"><NOBR>-9,7</NOBR></SPAN> </TD>
<TD class="tr7 td113"><SPAN class="p112 ft47">0</SPAN> </TD>
<TD class="tr7 td114"><SPAN class="p111 ft50"><NOBR>-9,7</NOBR></SPAN> </TD>
</TR>
<TR>
<TD class="tr26 td115"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td116"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td117"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td118"><SPAN class="p3 ft49"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td111"><SPAN class="p110 ft48">Diesel, miljöklass 3 eller övrig</SPAN> </TD>
<TD class="tr7 td112"><SPAN class="p112 ft51"><NOBR>-10,0</NOBR></SPAN> </TD>
<TD class="tr7 td113"><SPAN class="p112 ft47">0</SPAN> </TD>
<TD class="tr7 td114"><SPAN class="p112 ft51"><NOBR>-10.0</NOBR></SPAN> </TD>
</TR>
<TR>
<TD class="tr26 td115"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td116"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td117"><SPAN class="p3 ft49"> </SPAN> </TD>
<TD class="tr26 td118"><SPAN class="p3 ft49"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p113 ft5">För att tillmötesgå tillkännagivandet i denna del föreslås att förslaget ska träda i kraft den 1 juli 2019.</P>
<P class="p25 ft4">Lagförslag</P>
<P class="p114 ft3">Förslaget föranleder ändringar i 2 kap. 1 och 1 b §§ lagen (1994:1776) om</P>
<P class="p114 ft3">skatt på energi.</P>
<P class="p115 ft3">17</P>
</DIV>
<DIV id="page_18">
<DIV id="id_1">
<TABLE cellpadding=0 cellspacing=0 class="t22">
<TR>
<TD class="tr23 td24"><SPAN class="p116 ft3">Prop. 2018/19:94 <SPAN class="ft52">5.3</SPAN></SPAN> </TD>
<TD class="tr23 td119"><SPAN class="p3 ft38">Konsekvensanalys</SPAN> </TD>
</TR>
<TR>
<TD class="tr2 td24"><SPAN class="p117 ft43">5.3.1</SPAN> </TD>
<TD class="tr2 td119"><SPAN class="p3 ft43">Syfte och alternativa lösningar</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_2">
<DIV id="id_2_1">
<P class="p118 ft3">18</P>
</DIV>
<DIV id="id_2_2">
<P class="p119 ft5">Åtgärden syftar till att tillmötesgå en del av riksdagens tillkännagivande (bet. 2018/19:FiU1, rskr. 2018/19:62). Alternativa lösningar som tillmötesgår detta tillkännagivande saknas.</P>
<P class="p120 ft43"><SPAN class="ft41">5.3.2</SPAN><SPAN class="ft53">Offentligfinansiella effekter</SPAN></P>
<P class="p121 ft27">Den offentligfinansiella effekten av förslaget har beräknats i finansutskottets betänkande 2018/19:FiU1 och är därmed beaktad i inkomstberäkningen för <NOBR>2019–2021.</NOBR> <SPAN class="ft37">Ekonomistyrningsverket </SPAN>anser att konsekvensanalysen är bristfällig då den offentligfinansiella effekten inte redovisas, utan det endast hänvisas till finansutskottets betänkande. Förslaget i denna proposition syftar dock enbart till att genomföra en av riksdagen redan inkomstberäknad reform, varför regeringen anser att behovet av att redovisa en ny beräkning är begränsat.</P>
<P class="p120 ft43"><SPAN class="ft41">5.3.3</SPAN><SPAN class="ft53">Effekter för företagen</SPAN></P>
<P class="p121 ft5">Skattesänkningen den 1 juli 2019 påverkar i första ledet åkerinäringen och därigenom även de näringar som i hög grad är beroende av vägtransporter. Påverkan på dessa näringar bedöms dock vara låg.</P>
<P class="p122 ft43"><SPAN class="ft41">5.3.4</SPAN><SPAN class="ft53">Effekter för enskilda</SPAN></P>
<P class="p121 ft3">Sänkningen av energiskatten på bensin påverkar fler hushåll än sänkningen av energiskatten på diesel. En mervärdesskatteeffekt tillkommer om priset på drivmedlet i motsvarande mån förändras och om köparen är en privatperson. För företag som har rätt att dra av denna ingående mervärdesskatt tillkommer inte någon sådan effekt. Energiskatten på bensin miljöklass 1 sänks med 13 öre per liter (16,25 öre per liter inklusive moms) och energiskatten på diesel, miljöklass 1 sänks med 9,1 öre per liter (11,4 öre per liter inklusive moms). För många bilister som kör ungefär 1 500 mil per år med en bensindriven bil innebär skattesänkningen den 1 juli 2019 minskade kostnader med ungefär 100 kronor 2019 (andra halvåret) och ungefär 200 kronor per år 2020– 2021.</P>
<P class="p123 ft43"><SPAN class="ft41">5.3.5</SPAN><SPAN class="ft53">Effekter för miljön</SPAN></P>
<P class="p121 ft27">Förslaget innebär att energiskattesatserna på bensin och diesel sänks, vilket medför att energiskattens styrande karaktär för bensin och diesel försvagas något jämfört med nuvarande regler. Eftersom bensin och diesel genom åtgärden får ett något lägre pris kan detta leda till något högre förbrukning och därigenom något högre koldioxidutsläpp. Omställningen till minskade växthusgasutsläpp i transportsektorn och överflyttning till andra transportslag tenderar att minska något. Förslaget medför</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_19">
<P class="p86 ft27">försämrade möjligheter för Sverige att på ett kostnadseffektivt sätt nå Prop. 2018/19:94 målet om 70 procent minskade utsläpp av växthusgaser från inrikes</P>
<P class="p124 ft3">transporter (utom luftfart) till 2030. Effekterna bedöms dock vara små.</P>
<P class="p125 ft43"><SPAN class="ft41">5.3.6</SPAN><SPAN class="ft42">Effekter för myndigheter och domstolar</SPAN></P>
<P class="p93 ft3">Förslaget förväntas medföra vissa kostnader av engångskaraktär för Skatteverket. Tillsammans med förslaget i avsnitt 4.2. beräknar Skatteverket att förslaget leder till kostnader för systemutveckling om 300 000 kronor och för informationsinsatser om 200 000 kronor. Förslaget torde inte föranleda några behov av informationsinsatser som går utöver de som normalt sker vid regelförändringar. Kostnader för Skatteverket kan hanteras inom myndighetens befintliga ekonomiska ramar. Förslaget bedöms inte påverka antalet mål eller på annat sätt påverka arbetsbelastningen i de allmänna förvaltningsdomstolarna och inte heller medföra några ökade kostnader för andra myndigheter.</P>
<P class="p126 ft43"><SPAN class="ft41">5.3.7</SPAN><SPAN class="ft42">Förslagets förenlighet med </SPAN><NOBR>EU-rätten</NOBR></P>
<P class="p93 ft27">Förslaget bedöms vara förenligt med dels rådets direktiv 2003/96/EG av den 27 oktober 2003 om en omstrukturering av gemenskapsramen för beskattning av energiprodukter och elektricitet, EUT L 283, 31.10.2003, s. 51, dels reglerna om statligt stöd som följer av fördraget om Europeiska unionens funktionssätt. Förslaget bedöms därför vara förenligt med EU- rätten.</P>
<P class="p127 ft43"><SPAN class="ft41">5.3.8</SPAN><SPAN class="ft42">Övriga effekter</SPAN></P>
<P class="p93 ft5">Förslaget bedöms påverka glesbygden något mer än storstadsregionerna. Förslaget bedöms i det stora hela inte påverka sysselsättningen eller den ekonomiska jämställdheten mellan kvinnor och män.</P>
<P class="p128 ft1"><SPAN class="ft1">6</SPAN><SPAN class="ft54">Författningskommentar</SPAN></P>
<P class="p129 ft56"><SPAN class="ft38">6.1</SPAN><SPAN class="ft55">Förslaget till lag om ändring i lagen (1994:1776) om skatt på energi</SPAN></P>
<P class="p130 ft11"><SPAN class="ft11">2</SPAN><SPAN class="ft57">kap.</SPAN></P>
<P class="p131 ft4">1 §</P>
<P class="p114 ft3">Ändringen behandlas i avsnitt 5.2.</P>
<P class="p132 ft27">I paragrafen regleras energi- och koldioxidskattebelopp för vissa bränslen, däribland bensin och diesel. Av tabellen i <SPAN class="ft37">första stycket </SPAN>framgår de skattebelopp som gäller för dessa bränslen när skattskyldighet inträder fr.o.m. ikraftträdandet, dvs. den 1 juli 2019 t.o.m. den 31 december 2019. De skattebelopp som gäller under perioden 1 januari t.o.m. 30 juni 2019</P>
<P class="p133 ft3">19</P>
</DIV>
<DIV id="page_20">
<P class="p68 ft3">Prop. 2018/19:94 framgår av förordningen (2018:1638) om fastställande av omräknade</P>
<P class="p134 ft3">belopp för energiskatt och koldioxidskatt för år 2019.</P>
<P class="p135 ft4">1 b §</P>
<P class="p136 ft3">Ändringen behandlas i avsnitt 5.2.</P>
<P class="p137 ft3">I paragrafen regleras en årlig omräkning av de skattebelopp som anges i</P>
<P class="p138 ft5">1 §. Omräkningen sker med stöd av denna paragraf för kalenderåret 2020 och efterföljande kalenderår.</P>
<P class="p139 ft11">6 a kap.</P>
<P class="p136 ft4">2 a §</P>
<P class="p136 ft3">Ändringen behandlas i avsnitt 4.2.</P>
<P class="p140 ft27">I paragrafen regleras koldioxidskattelättnader för diesel som förbrukas i yrkesmässig <NOBR>jordbruks-,</NOBR> skogsbruks- och vattenbruksverksamhet. Ändringen i <SPAN class="ft37">första stycket </SPAN>innebär att befrielsen från koldioxidskatt ökas till 1 930 kronor per kubikmeter.</P>
<P class="p141 ft11">Ikraftträdande- och övergångsbestämmelser</P>
<P class="p138 ft27">Av den <SPAN class="ft37">första punkten </SPAN>i ikraftträdande- och övergångsbestämmelserna framgår att ändringarna träder i kraft den 1 juli 2019.</P>
<P class="p142 ft3">Av den <SPAN class="ft4">andra punkten </SPAN>framgår att i den mån sådan förbrukning som avses i 6 a kap. 2 a § sker under perioden fr.o.m. den 1 juli 2019 t.o.m. den 31 december 2019 ska befrielse medges från dels koldioxidskatt med 2 236 kronor per kubikmeter, dels energiskatt med 194 kronor per kubikmeter.</P>
<P class="p143 ft27">Av den <SPAN class="ft37">tredje punkten </SPAN>framgår att äldre bestämmelser ska fortsätta att gälla för förhållanden som hänför sig till tiden före ikraftträdandet. Detta innebär dels att de skattesatser som följer av den äldre lydelsen av 2 kap. 1 och 1 b §§ är tillämpliga då skattskyldighet inträtt innan ikraftträdandet, dels att den äldre lydelsen av 6 a kap. 2 a § är tillämplig för förbrukning som skett före ikraftträdandet.</P>
<P class="p144 ft3">20</P>
</DIV>
<DIV id="page_21">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p118 ft1">Promemorians lagförslag</P>
</DIV>
<DIV id="id_1_2">
<P class="p118 ft5">Prop. 2018/19:94 Bilaga 1</P>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p145 ft58">Förslag till lag om ändring i lagen (1994:1776) om skatt på energi</P>
<P class="p146 ft31">Härigenom föreskrivs att 2 kap. 1 och 1 b §§ och 6 a kap. 2 a § lagen (1994:1776) om skatt på energi ska ha följande lydelse.</P>
<P class="p147 ft4">Nuvarande lydelse</P>
<P class="p148 ft61"><SPAN class="ft11">2</SPAN><SPAN class="ft59">kap. </SPAN><SPAN class="ft27">1 §</SPAN><SPAN class="ft60">4</SPAN></P>
<P class="p149 ft5">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket eller 1 b §, betalas för följande bränslen med angivna belopp:</P>
<TABLE cellpadding=0 cellspacing=0 class="t23">
<TR>
<TD class="tr8 td120"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td45"><SPAN class="p36 ft18"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr8 td52"><SPAN class="p3 ft18">Slag av bränsle</SPAN> </TD>
<TD class="tr7 td53"><SPAN class="p37 ft18">Skattebelopp</SPAN> </TD>
<TD class="tr7 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr19 td121"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14">Energiskatt</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">Koldioxidskatt</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">Summa</SPAN> </TD>
<TD class="tr14 td121"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD colspan=2 class="tr14 td123"><SPAN class="p3 ft14">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td120"><SPAN class="p14 ft14">1.</SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p36 ft14">2710 11 41,</SPAN> </TD>
<TD class="tr14 td52"><SPAN class="p3 ft14">Bensin som</SPAN> </TD>
<TD class="tr14 td48"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td49"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td50"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr13 td121"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p36 ft14">2710 11 45</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">uppfyller krav</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td121"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td122"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p36 ft13">eller</SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">för</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td121"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td122"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p36 ft18">2710 11 49</SPAN> </TD>
<TD rowspan=2 class="tr1 td19"><SPAN class="p3 ft18">a) miljöklass 1</SPAN> </TD>
<TD class="tr12 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td121"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr20 td122"><SPAN class="p3 ft32"> </SPAN> </TD>
<TD class="tr20 td17"><SPAN class="p3 ft32"> </SPAN> </TD>
<TD class="tr20 td42"><SPAN class="p3 ft32"> </SPAN> </TD>
<TD class="tr20 td29"><SPAN class="p3 ft32"> </SPAN> </TD>
<TD class="tr20 td30"><SPAN class="p3 ft32"> </SPAN> </TD>
<TD class="tr20 td121"><SPAN class="p3 ft32"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td122"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">– motorbensin</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p37 ft13">3 kr <SPAN class="ft20">87 </SPAN>öre</SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">2 kr <SPAN class="ft20">57 </SPAN>öre per</SPAN> </TD>
<TD colspan=2 class="tr13 td123"><SPAN class="p3 ft13">6 kr <SPAN class="ft20">44</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td122"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p37 ft13">per liter</SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">liter</SPAN> </TD>
<TD colspan=2 class="tr13 td123"><SPAN class="p3 ft13">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD colspan=2 class="tr14 td123"><SPAN class="p3 ft14">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">– alkylatbensin</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14"><SPAN class="ft21">1 </SPAN>kr <SPAN class="ft21">96 </SPAN>öre</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">2 kr <SPAN class="ft21">57 </SPAN>öre per</SPAN> </TD>
<TD colspan=2 class="tr14 td123"><SPAN class="p3 ft14">4 kr <SPAN class="ft21">53</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14">per liter</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">liter</SPAN> </TD>
<TD colspan=2 class="tr14 td123"><SPAN class="p3 ft14">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td122"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD colspan=2 class="tr13 td123"><SPAN class="p3 ft13">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">b) miljöklass 2</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14">3 kr <SPAN class="ft21">90 </SPAN>öre</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">2 kr <SPAN class="ft21">57 </SPAN>öre per</SPAN> </TD>
<TD colspan=2 class="tr14 td123"><SPAN class="p3 ft14">6 kr <SPAN class="ft21">47</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14">per liter</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">liter</SPAN> </TD>
<TD colspan=2 class="tr14 td123"><SPAN class="p3 ft14">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td122"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr12 td123"><SPAN class="p3 ft18">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr1 td122"><SPAN class="p14 ft18">2.</SPAN> </TD>
<TD class="tr1 td17"><SPAN class="p36 ft18">2710 11 31,</SPAN> </TD>
<TD class="tr1 td19"><SPAN class="p3 ft18">Annan bensin</SPAN> </TD>
<TD class="tr1 td42"><SPAN class="p37 ft18">4 kr <SPAN class="ft22">74 </SPAN>öre</SPAN> </TD>
<TD class="tr1 td29"><SPAN class="p3 ft18">2 kr <SPAN class="ft22">57 </SPAN>öre per</SPAN> </TD>
<TD colspan=2 class="tr1 td123"><SPAN class="p3 ft18">7 kr <SPAN class="ft22">31</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p36 ft14">2710 11 51</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">än som avses</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14">per liter</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">liter</SPAN> </TD>
<TD colspan=2 class="tr14 td123"><SPAN class="p3 ft14">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td122"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p36 ft13">eller</SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">under 1 eller 7</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD colspan=2 class="tr13 td123"><SPAN class="p3 ft13">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td122"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p36 ft18">2710 11 59</SPAN> </TD>
<TD class="tr12 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td121"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td122"><SPAN class="p14 ft18">3.</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p36 ft18">2710 19 21,</SPAN> </TD>
<TD class="tr5 td19"><SPAN class="p3 ft18">Eldningsolja,</SPAN> </TD>
<TD class="tr5 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td121"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td122"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p36 ft13">2710 19 25,</SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">dieselbrännolja,</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td121"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p36 ft14">2710 19 41–</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">fotogen, m.m.</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td121"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p36 ft14">2710 19 49</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">som</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td121"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p36 ft14">eller</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td121"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td122"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p36 ft13">2710 19 61–</SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td121"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td122"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p36 ft18">2710 19 69</SPAN> </TD>
<TD rowspan=2 class="tr1 td19"><SPAN class="p3 ft18">a) har försetts</SPAN> </TD>
<TD rowspan=2 class="tr1 td42"><SPAN class="p37 ft18"><SPAN class="ft22">869 </SPAN>kr per</SPAN> </TD>
<TD rowspan=2 class="tr1 td29"><SPAN class="p3 ft22">3 292 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD colspan=2 rowspan=2 class="tr1 td123"><SPAN class="p3 ft22">4 161 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr20 td122"><SPAN class="p3 ft32"> </SPAN> </TD>
<TD class="tr20 td17"><SPAN class="p3 ft32"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td122"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">med märk- och</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p37 ft26">m<SPAN class="ft25">3</SPAN></SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td123"><SPAN class="p3 ft13">per m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td122"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">färgämnen eller</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td121"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">ger mindre än</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td121"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">85 volympro-</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td121"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td122"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">cent destillat</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td121"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">vid 350°C,</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td121"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">b) inte har för-</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td121"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">setts med</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td121"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td122"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td19"><SPAN class="p3 ft18">märk- och</SPAN> </TD>
<TD class="tr7 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td121"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr27 td124"><SPAN class="p3 ft18"><SPAN class="ft23">4 </SPAN>Senaste lydelse 2017:1231.</SPAN> </TD>
<TD class="tr27 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr27 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr27 td123"><SPAN class="p150 ft3">21</SPAN> </TD>
</TR>
</TABLE>
</DIV>
</DIV>
<DIV id="page_22">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p118 ft5">Prop. 2018/19:94 Bilaga 1</P>
</DIV>
<DIV id="id_1_2">
<TABLE cellpadding=0 cellspacing=0 class="t24">
<TR>
<TD class="tr8 td125"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td45"><SPAN class="p33 ft18"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr8 td52"><SPAN class="p3 ft18">Slag av bränsle</SPAN> </TD>
<TD class="tr7 td53"><SPAN class="p34 ft18">Skattebelopp</SPAN> </TD>
<TD class="tr7 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td126"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td17"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td19"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td42"><SPAN class="p34 ft17">Energiskatt</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft17">Koldioxidskatt</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft17">Summa</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td127"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td35"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td58"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td38"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td39"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td40"><SPAN class="p3 ft13">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td126"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td17"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td19"><SPAN class="p3 ft17">färgämnen och</SPAN> </TD>
<TD class="tr15 td42"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft16"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">ger minst</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">85 volympro-</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">cent destillat</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td126"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">vid 350°C, till-</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">hörig</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD rowspan=2 class="tr16 td29"><SPAN class="p3 ft22">2 191 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD rowspan=2 class="tr16 td30"><SPAN class="p3 ft22">4 532 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">miljöklass 1</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft21">2 341 <SPAN class="ft14">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td126"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">miljöklass 2</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p34 ft20">2 639 <SPAN class="ft13">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft20">2 191 <SPAN class="ft13">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft20">4 830 <SPAN class="ft13">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">miljöklass 3</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14"><SPAN class="ft21">27</SPAN>94 kr per</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft21">2 191 <SPAN class="ft14">kr per</SPAN></SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft21">4 985 <SPAN class="ft14">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">eller inte tillhör</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft26">m<SPAN class="ft25">3</SPAN></SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td126"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">någon</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td126"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td19"><SPAN class="p3 ft18">miljöklass</SPAN> </TD>
<TD class="tr12 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td126"><SPAN class="p14 ft18">4.</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p33 ft18">2711 12 11–</SPAN> </TD>
<TD class="tr5 td19"><SPAN class="p3 ft18">Gasol m.m.</SPAN> </TD>
<TD class="tr5 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td126"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p33 ft13">2711 19 00</SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">som används</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">för</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">a) drift av</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14">0 kr per</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft21">3 463 <SPAN class="ft14">kr per</SPAN></SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft21">3 463 <SPAN class="ft14">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td126"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">motordrivet</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p34 ft13">1 000 kg</SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">1 000 kg</SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft13">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">fordon, fartyg</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">eller luftfartyg</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">b) annat ända-</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft21">1 117 <SPAN class="ft14">kr per</SPAN></SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft21">3 463 <SPAN class="ft14">kr per</SPAN></SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft21">4 580 <SPAN class="ft14">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td126"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">mål än som</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p34 ft13">1 000 kg</SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">1 000 kg</SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft13">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td126"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td19"><SPAN class="p3 ft18">avses under a</SPAN> </TD>
<TD class="tr12 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td30"><SPAN class="p3 ft18">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td126"><SPAN class="p14 ft18">5.</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p33 ft18">2711 11 00,</SPAN> </TD>
<TD class="tr5 td19"><SPAN class="p3 ft18">Naturgas som</SPAN> </TD>
<TD class="tr5 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td126"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p33 ft13">2711 21 00</SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">används för</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">a) drift av</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14">0 kr per</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft21">2 465 <SPAN class="ft14">kr per</SPAN></SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft21">2 465 <SPAN class="ft14">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">motordrivet</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">fordon, fartyg</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td126"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">eller luftfartyg</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD rowspan=2 class="tr2 td29"><SPAN class="p3 ft22">2 465 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD rowspan=2 class="tr2 td30"><SPAN class="p3 ft22">3 426 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">b) annat ända-</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14"><SPAN class="ft21">961 </SPAN>kr per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">mål än som</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td126"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td19"><SPAN class="p3 ft18">avses under a</SPAN> </TD>
<TD class="tr6 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td30"><SPAN class="p3 ft18">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td126"><SPAN class="p14 ft18">6.</SPAN> </TD>
<TD class="tr9 td17"><SPAN class="p33 ft18">2701, 2702</SPAN> </TD>
<TD class="tr9 td19"><SPAN class="p3 ft18">Kol och koks</SPAN> </TD>
<TD class="tr9 td42"><SPAN class="p34 ft18"><SPAN class="ft22">661 </SPAN>kr per</SPAN> </TD>
<TD class="tr9 td29"><SPAN class="p3 ft22">2 865 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD class="tr9 td30"><SPAN class="p3 ft22">3 526 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p33 ft14">eller 2704</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14">1 000 kg</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td126"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td30"><SPAN class="p3 ft18">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td126"><SPAN class="p14 ft18">7.</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p33 ft18">2710 11 31</SPAN> </TD>
<TD class="tr5 td19"><SPAN class="p3 ft18">Flygbensin</SPAN> </TD>
<TD class="tr5 td42"><SPAN class="p34 ft18">3 kr <SPAN class="ft22">90 </SPAN>öre</SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft18">2 kr <SPAN class="ft22">57 </SPAN>öre per</SPAN> </TD>
<TD class="tr5 td30"><SPAN class="p3 ft18">6 kr <SPAN class="ft22">47</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">med en blyhalt</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14">per liter</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">liter</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td126"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">om högst</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft13">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">0,005 gram</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td127"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td35"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td58"><SPAN class="p3 ft13">per liter</SPAN> </TD>
<TD class="tr13 td38"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td39"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td40"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p142 ft27">I fall som avses i 4 kap. 1 § 7 och 8 samt 12 § 4 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P>
<P class="p142 ft3">I fall som avses i 4 kap. 1 § 10 a och b och 12 § 5 tas skatt ut med ett belopp som motsvarar</P>
<P class="p151 ft27"><SPAN class="ft3">1.</SPAN><SPAN class="ft62">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P>
<P class="p152 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft63">skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats med skatt,</SPAN></P>
<P class="p77 ft3">22</P>
</DIV>
</DIV>
<DIV id="page_23">
<TABLE cellpadding=0 cellspacing=0 class="t25">
<TR>
<TD class="tr4 td128"><SPAN class="p62 ft3">3. skatten som gäller för annat bränsle enligt första stycket, om sådant</SPAN> </TD>
<TD class="tr4 td68"><SPAN class="p3 ft3">Prop. 2018/19:94</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td128"><SPAN class="p3 ft3">bränsle i annat fall än som avses i 1 har förvärvats utan skatt,</SPAN> </TD>
<TD class="tr7 td68"><SPAN class="p3 ft3">Bilaga 1</SPAN> </TD>
</TR>
</TABLE>
<P class="p153 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft28">skatten som gäller för det bränsle enligt första stycket som det använda bränslet anses likvärdigt med enligt 3 eller 4 §, om bränsle enligt 3 eller 4 § har förvärvats utan skatt, och</SPAN></P>
<P class="p153 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft28">skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt 3 eller 4 § har förvärvats med skatt som motsvarar skatten som gäller för bränsle enligt första stycket 3 a.</SPAN></P>
<P class="p154 ft5">I fall som avses i 4 kap. 1 § 10 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P>
<P class="p155 ft4">Föreslagen lydelse</P>
<P class="p156 ft11">2 kap.</P>
<P class="p157 ft3">1 §</P>
<P class="p154 ft5">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket eller 1 b §, betalas för följande bränslen med angivna belopp:</P>
<TABLE cellpadding=0 cellspacing=0 class="t26">
<TR>
<TD class="tr19 td120"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr19 td45"><SPAN class="p36 ft18"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr19 td52"><SPAN class="p3 ft18">Slag av bränsle</SPAN> </TD>
<TD class="tr8 td53"><SPAN class="p37 ft18">Skattebelopp</SPAN> </TD>
<TD class="tr8 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td122"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td17"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td19"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td42"><SPAN class="p37 ft17">Energiskatt</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft17">Koldioxidskatt</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft17">Summa</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td129"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td35"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td58"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td38"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td39"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td40"><SPAN class="p3 ft13">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td122"><SPAN class="p14 ft17">1.</SPAN> </TD>
<TD class="tr15 td17"><SPAN class="p36 ft17">2710 11 41,</SPAN> </TD>
<TD class="tr15 td19"><SPAN class="p3 ft17">Bensin som</SPAN> </TD>
<TD class="tr15 td42"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft16"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td122"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p36 ft13">2710 11 45</SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">uppfyller krav</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p36 ft14">eller</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">för</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td122"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p36 ft18">2710 11 49</SPAN> </TD>
<TD rowspan=2 class="tr16 td19"><SPAN class="p3 ft18">a) miljöklass 1</SPAN> </TD>
<TD class="tr12 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr17 td122"><SPAN class="p3 ft19"> </SPAN> </TD>
<TD class="tr17 td17"><SPAN class="p3 ft19"> </SPAN> </TD>
<TD class="tr17 td42"><SPAN class="p3 ft19"> </SPAN> </TD>
<TD class="tr17 td29"><SPAN class="p3 ft19"> </SPAN> </TD>
<TD class="tr17 td30"><SPAN class="p3 ft19"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td122"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">– motorbensin</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p37 ft13">3 kr <SPAN class="ft20">95 </SPAN>öre</SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">2 kr <SPAN class="ft20">62 </SPAN>öre per</SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft13">6 kr <SPAN class="ft20">57</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14">per liter</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">liter</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td122"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">– alkylatbensin</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p37 ft13"><SPAN class="ft20">2 </SPAN>kr <SPAN class="ft20">00 </SPAN>öre</SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">2 kr <SPAN class="ft20">62 </SPAN>öre per</SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft13">4 kr <SPAN class="ft20">62</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14">per liter</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">liter</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">b) miljöklass 2</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p37 ft14">3 kr 9<SPAN class="ft21">8 </SPAN>öre</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">2 kr <SPAN class="ft21">62 </SPAN>öre per</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">6 kr <SPAN class="ft21">60</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td122"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p37 ft13">per liter</SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">liter</SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft13">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td122"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td30"><SPAN class="p3 ft18">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td122"><SPAN class="p14 ft18">2.</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p36 ft18">2710 11 31,</SPAN> </TD>
<TD class="tr5 td19"><SPAN class="p3 ft18">Annan bensin</SPAN> </TD>
<TD class="tr5 td42"><SPAN class="p37 ft18">4 kr <SPAN class="ft22">84 </SPAN>öre</SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft18">2 kr <SPAN class="ft22">62 </SPAN>öre per</SPAN> </TD>
<TD class="tr5 td30"><SPAN class="p3 ft18">7 kr <SPAN class="ft22">46</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td122"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p36 ft13">2710 11 51</SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">än som avses</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p37 ft13">per liter</SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">liter</SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft13">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p36 ft14">eller</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">under 1 eller 7</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td122"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p36 ft18">2710 11 59</SPAN> </TD>
<TD class="tr12 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr1 td122"><SPAN class="p14 ft18">3.</SPAN> </TD>
<TD class="tr1 td17"><SPAN class="p36 ft18">2710 19 21,</SPAN> </TD>
<TD class="tr1 td19"><SPAN class="p3 ft18">Eldningsolja,</SPAN> </TD>
<TD class="tr1 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p36 ft14">2710 19 25,</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">dieselbrännolja,</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p36 ft14">2710 19 41–</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">fotogen, m.m.</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td122"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p36 ft13">2710 19 49</SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">som</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p36 ft14">eller</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p36 ft14">2710 19 61–</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td122"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p36 ft18">2710 19 69</SPAN> </TD>
<TD rowspan=2 class="tr16 td19"><SPAN class="p3 ft18">a) har försetts</SPAN> </TD>
<TD rowspan=2 class="tr16 td42"><SPAN class="p37 ft18"><SPAN class="ft22">887 </SPAN>kr per</SPAN> </TD>
<TD rowspan=2 class="tr16 td29"><SPAN class="p3 ft22">3 360 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD rowspan=2 class="tr16 td30"><SPAN class="p3 ft22">4 247 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr17 td122"><SPAN class="p3 ft19"> </SPAN> </TD>
<TD class="tr17 td17"><SPAN class="p3 ft19"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td122"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">med märk- och</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p37 ft13">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft13">per m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td122"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">färgämnen eller</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t27">
<TR>
<TD class="tr14 td130"><SPAN class="p3 ft14">ger mindre än</SPAN> </TD>
<TD class="tr14 td131"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td130"><SPAN class="p3 ft13">85 volympro-</SPAN> </TD>
<TD class="tr13 td131"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td130"><SPAN class="p3 ft14">cent destillat</SPAN> </TD>
<TD class="tr14 td131"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td130"><SPAN class="p3 ft14">vid 350°C,</SPAN> </TD>
<TD class="tr14 td131"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td130"><SPAN class="p3 ft13">b) inte har för-</SPAN> </TD>
<TD class="tr13 td131"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td130"><SPAN class="p3 ft18">setts med</SPAN> </TD>
<TD rowspan=2 class="tr5 td131"><SPAN class="p14 ft3">23</SPAN> </TD>
</TR>
<TR>
<TD class="tr28 td130"><SPAN class="p3 ft64"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_24">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p118 ft5">Prop. 2018/19:94 Bilaga 1</P>
</DIV>
<DIV id="id_1_2">
<TABLE cellpadding=0 cellspacing=0 class="t24">
<TR>
<TD class="tr8 td125"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td45"><SPAN class="p33 ft18"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr8 td52"><SPAN class="p3 ft18">Slag av bränsle</SPAN> </TD>
<TD class="tr7 td53"><SPAN class="p34 ft18">Skattebelopp</SPAN> </TD>
<TD class="tr7 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td126"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td17"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td19"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td42"><SPAN class="p34 ft17">Energiskatt</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft17">Koldioxidskatt</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft17">Summa</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td127"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td35"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td58"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td38"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td39"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td40"><SPAN class="p3 ft13">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td126"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td17"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td19"><SPAN class="p3 ft17">märk- och</SPAN> </TD>
<TD class="tr15 td42"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft16"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft16"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">färgämnen och</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">ger minst</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">85 volympro-</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td126"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">cent destillat</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">vid 350°C, till-</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">hörig</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD rowspan=2 class="tr16 td29"><SPAN class="p3 ft22">2 236 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD rowspan=2 class="tr16 td30"><SPAN class="p3 ft22">4 625 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">miljöklass 1</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft21">2 389 <SPAN class="ft14">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td126"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p34 ft13">per m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft13">per m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">miljöklass 2</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft21">2 694 <SPAN class="ft14">kr per</SPAN></SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft21">2 236 <SPAN class="ft14">kr per</SPAN></SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft21">4 930 <SPAN class="ft14">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">miljöklass 3</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft21">2 852 <SPAN class="ft14">kr per</SPAN></SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft21">2 236 <SPAN class="ft14">kr per</SPAN></SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft21">5 088 <SPAN class="ft14">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td126"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">eller inte tillhör</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p34 ft13">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft13">per m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">någon</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td126"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td19"><SPAN class="p3 ft18">miljöklass</SPAN> </TD>
<TD class="tr12 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr1 td126"><SPAN class="p14 ft18">4.</SPAN> </TD>
<TD class="tr1 td17"><SPAN class="p33 ft18">2711 12 11–</SPAN> </TD>
<TD class="tr1 td19"><SPAN class="p3 ft18">Gasol m.m.</SPAN> </TD>
<TD class="tr1 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p33 ft14">2711 19 00</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">som används</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">för</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td126"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">a) drift av</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p34 ft13">0 kr per</SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft20">3 535 <SPAN class="ft13">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft20">3 535 <SPAN class="ft13">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">motordrivet</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14">1 000 kg</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">fordon, fartyg</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">eller luftfartyg</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td126"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">b) annat ända-</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p34 ft20">1 140 <SPAN class="ft13">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft20">3 535 <SPAN class="ft13">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft20">4 675 <SPAN class="ft13">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">mål än som</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14">1 000 kg</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td126"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td19"><SPAN class="p3 ft18">avses under a</SPAN> </TD>
<TD class="tr12 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td30"><SPAN class="p3 ft18">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr1 td126"><SPAN class="p14 ft18">5.</SPAN> </TD>
<TD class="tr1 td17"><SPAN class="p33 ft18">2711 11 00,</SPAN> </TD>
<TD class="tr1 td19"><SPAN class="p3 ft18">Naturgas som</SPAN> </TD>
<TD class="tr1 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p33 ft14">2711 21 00</SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">används för</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD rowspan=2 class="tr16 td29"><SPAN class="p3 ft22">2 516 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD rowspan=2 class="tr16 td30"><SPAN class="p3 ft22">2 516 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">a) drift av</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14">0 kr per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">motordrivet</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td126"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">fordon, fartyg</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft13">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">eller luftfartyg</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD rowspan=2 class="tr16 td29"><SPAN class="p3 ft22">2 516 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD rowspan=2 class="tr16 td30"><SPAN class="p3 ft22">3 497 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">b) annat ända-</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p34 ft14"><SPAN class="ft21">981 </SPAN>kr per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td126"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">mål än som</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p34 ft13">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft13">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td126"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td19"><SPAN class="p3 ft18">avses under a</SPAN> </TD>
<TD class="tr9 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td30"><SPAN class="p3 ft18">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td126"><SPAN class="p14 ft18">6.</SPAN> </TD>
<TD class="tr9 td17"><SPAN class="p33 ft18">2701, 2702</SPAN> </TD>
<TD class="tr9 td19"><SPAN class="p3 ft18">Kol och koks</SPAN> </TD>
<TD class="tr9 td42"><SPAN class="p34 ft18"><SPAN class="ft22">675 </SPAN>kr per</SPAN> </TD>
<TD class="tr9 td29"><SPAN class="p3 ft22">2 924 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD class="tr9 td30"><SPAN class="p3 ft22">3 599 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td126"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p33 ft13">eller 2704</SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p34 ft13">1 000 kg</SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">1 000 kg</SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft13">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td126"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td30"><SPAN class="p3 ft18">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td126"><SPAN class="p14 ft18">7.</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p33 ft18">2710 11 31</SPAN> </TD>
<TD class="tr5 td19"><SPAN class="p3 ft18">Flygbensin</SPAN> </TD>
<TD class="tr5 td42"><SPAN class="p34 ft18">3 kr <SPAN class="ft22">98 </SPAN>öre</SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft18">2 kr <SPAN class="ft22">62 </SPAN>öre per</SPAN> </TD>
<TD class="tr5 td30"><SPAN class="p3 ft18">6 kr <SPAN class="ft22">60</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td126"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td17"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td19"><SPAN class="p3 ft13">med en blyhalt</SPAN> </TD>
<TD class="tr13 td42"><SPAN class="p34 ft13">per liter</SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft13">liter</SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft13">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">om högst</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft14">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td126"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td19"><SPAN class="p3 ft14">0,005 gram</SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft15"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft15"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td127"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td35"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td58"><SPAN class="p3 ft13">per liter</SPAN> </TD>
<TD class="tr13 td38"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td39"><SPAN class="p3 ft24"> </SPAN> </TD>
<TD class="tr13 td40"><SPAN class="p3 ft24"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
</DIV>
<DIV id="id_2">
<DIV id="id_2_1">
<P class="p118 ft3">24</P>
</DIV>
<DIV id="id_2_2">
<P class="p158 ft27">I fall som avses i 4 kap. 1 § 7 och 8 samt 12 § 4 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P>
<P class="p158 ft3">I fall som avses i 4 kap. 1 § 10 a och b och 12 § 5 tas skatt ut med ett belopp som motsvarar</P>
<P class="p158 ft27">1. skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</P>
<P class="p158 ft5">2. skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats med skatt,</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_25">
<TABLE cellpadding=0 cellspacing=0 class="t28">
<TR>
<TD class="tr4 td128"><SPAN class="p62 ft3">3. skatten som gäller för annat bränsle enligt första stycket, om sådant</SPAN> </TD>
<TD class="tr4 td68"><SPAN class="p3 ft3">Prop. 2018/19:94</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td128"><SPAN class="p3 ft3">bränsle i annat fall än som avses i 1 har förvärvats utan skatt,</SPAN> </TD>
<TD class="tr7 td68"><SPAN class="p3 ft3">Bilaga 1</SPAN> </TD>
</TR>
</TABLE>
<P class="p88 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft28">skatten som gäller för det bränsle enligt första stycket som det använda bränslet anses likvärdigt med enligt 3 eller 4 §, om bränsle enligt 3 eller 4 § har förvärvats utan skatt, och</SPAN></P>
<P class="p88 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft28">skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt 3 eller 4 § har förvärvats med skatt som motsvarar skatten som gäller för bränsle enligt första stycket 3 a.</SPAN></P>
<P class="p26 ft5">I fall som avses i 4 kap. 1 § 10 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P>
<TABLE cellpadding=0 cellspacing=0 class="t29">
<TR>
<TD colspan=3 class="tr1 td132"><SPAN class="p3 ft4">Nuvarande lydelse</SPAN> </TD>
<TD class="tr1 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td62"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr1 td132"><SPAN class="p3 ft4">Föreslagen lydelse</SPAN> </TD>
<TD class="tr1 td134"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td134"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr21 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr21 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr21 td135"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr21 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr21 td89"><SPAN class="p32 ft3">1 b §<SPAN class="ft12">5</SPAN></SPAN> </TD>
<TD class="tr21 td126"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr21 td135"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr21 td134"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr21 td134"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td64"><SPAN class="p62 ft3">För</SPAN> </TD>
<TD colspan=3 class="tr7 td67"><SPAN class="p32 ft3">kalenderåret <SPAN class="ft4">2019</SPAN></SPAN> </TD>
<TD class="tr7 td62"><SPAN class="p58 ft33">och</SPAN> </TD>
<TD colspan=5 class="tr7 td94"><SPAN class="p14 ft3">För kalenderåret <SPAN class="ft4">2020 </SPAN>och</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr8 td19"><SPAN class="p3 ft3">efterföljande</SPAN> </TD>
<TD colspan=2 class="tr8 td68"><SPAN class="p51 ft3">kalenderår</SPAN> </TD>
<TD class="tr8 td62"><SPAN class="p58 ft3">ska</SPAN> </TD>
<TD colspan=2 class="tr8 td19"><SPAN class="p3 ft3">efterföljande</SPAN> </TD>
<TD colspan=2 class="tr8 td136"><SPAN class="p51 ft3">kalenderår</SPAN> </TD>
<TD class="tr8 td134"><SPAN class="p14 ft3">ska</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td19"><SPAN class="p3 ft3">energiskatt</SPAN> </TD>
<TD class="tr7 td135"><SPAN class="p3 ft3">och</SPAN> </TD>
<TD colspan=2 class="tr7 td91"><SPAN class="p58 ft3">koldioxidskatt</SPAN> </TD>
<TD colspan=2 class="tr7 td19"><SPAN class="p3 ft3">energiskatt</SPAN> </TD>
<TD class="tr7 td135"><SPAN class="p3 ft3">och</SPAN> </TD>
<TD colspan=2 class="tr7 td29"><SPAN class="p14 ft3">koldioxidskatt</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td70"><SPAN class="p3 ft3">betalas med belopp som motsvarar</SPAN> </TD>
<TD colspan=5 class="tr7 td94"><SPAN class="p3 ft3">betalas med belopp som motsvarar</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td64"><SPAN class="p3 ft3">de i</SPAN> </TD>
<TD colspan=2 class="tr8 td137"><SPAN class="p3 ft3">1 § angivna</SPAN> </TD>
<TD colspan=2 class="tr8 td91"><SPAN class="p58 ft33">skattebeloppen</SPAN> </TD>
<TD class="tr8 td138"><SPAN class="p3 ft3">de i 1 §</SPAN> </TD>
<TD colspan=2 class="tr8 td139"><SPAN class="p3 ft3">angivna</SPAN> </TD>
<TD colspan=2 class="tr8 td29"><SPAN class="p14 ft33">skattebeloppen</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td70"><SPAN class="p3 ft3">efter en årlig omräkning enligt</SPAN> </TD>
<TD colspan=5 class="tr7 td94"><SPAN class="p3 ft3">efter en årlig omräkning enligt</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td64"><SPAN class="p3 ft3">andra</SPAN> </TD>
<TD colspan=2 class="tr7 td137"><SPAN class="p24 ft3">stycket.</SPAN> </TD>
<TD colspan=2 class="tr7 td91"><SPAN class="p58 ft3">Regeringen</SPAN> </TD>
<TD class="tr7 td138"><SPAN class="p3 ft3">andra</SPAN> </TD>
<TD colspan=2 class="tr7 td139"><SPAN class="p3 ft3">stycket.</SPAN> </TD>
<TD colspan=2 class="tr7 td29"><SPAN class="p14 ft3">Regeringen</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr8 td70"><SPAN class="p3 ft3">fastställer före november månads</SPAN> </TD>
<TD class="tr8 td138"><SPAN class="p3 ft3">fastställer</SPAN> </TD>
<TD colspan=3 class="tr8 td140"><SPAN class="p1 ft3">före november</SPAN> </TD>
<TD class="tr8 td134"><SPAN class="p14 ft33">månads</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td70"><SPAN class="p3 ft3">utgång de omräknade skattebelopp</SPAN> </TD>
<TD colspan=5 class="tr7 td94"><SPAN class="p3 ft3">utgång de omräknade skattebelopp</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td70"><SPAN class="p3 ft3">som ska tas ut för påföljande</SPAN> </TD>
<TD colspan=5 class="tr7 td94"><SPAN class="p3 ft3">som ska tas ut för påföljande</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr8 td19"><SPAN class="p3 ft3">kalenderår.</SPAN> </TD>
<TD class="tr8 td135"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td62"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td138"><SPAN class="p3 ft3">kalenderår</SPAN> </TD>
<TD class="tr8 td126"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td135"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td134"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td134"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr12 td72"><SPAN class="p62 ft65">För bränslen som avses i</SPAN> </TD>
<TD class="tr12 td62"><SPAN class="p3 ft66"> </SPAN> </TD>
<TD class="tr12 td138"><SPAN class="p3 ft66"> </SPAN> </TD>
<TD class="tr12 td126"><SPAN class="p3 ft66"> </SPAN> </TD>
<TD class="tr12 td135"><SPAN class="p3 ft66"> </SPAN> </TD>
<TD class="tr12 td134"><SPAN class="p3 ft66"> </SPAN> </TD>
<TD class="tr12 td134"><SPAN class="p3 ft66"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p159 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft28">1 § första stycket 3 a samt </SPAN><NOBR>4–6</NOBR> ska energiskatt och koldioxidskatt betalas med belopp som motsvarar de i 1 § angivna skattebeloppen multiplicerade med jämförelsetalet enligt tredje stycket,</P>
<P class="p160 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft28">1 § första stycket 1, 2, 3 b och 7 ska</SPAN></P>
<P class="p159 ft27"><SPAN class="ft3">a)</SPAN><SPAN class="ft62">koldioxidskatt betalas med belopp som motsvarar de i 1 § angivna koldioxidskattebeloppen multiplicerade med jämförelsetalet enligt tredje stycket, och</SPAN></P>
<P class="p159 ft3"><SPAN class="ft3">b)</SPAN><SPAN class="ft28">energiskatt betalas med belopp som motsvarar summan av de i 1 § angivna energiskatte- och koldioxidskattebeloppen multiplicerade med</SPAN></P>
<P class="p161 ft3">jämförelsetalet enligt tredje stycket med ett årligt tillägg av två procentenheter, med avdrag för det omräknade koldioxidskattebeloppet enligt a.</P>
<TABLE cellpadding=0 cellspacing=0 class="t30">
<TR>
<TD class="tr19 td70"><SPAN class="p58 ft3">Med jämförelsetal avses det</SPAN> </TD>
<TD class="tr19 td94"><SPAN class="p14 ft3">Med jämförelsetal avses det</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td70"><SPAN class="p58 ft33">värde, uttryckt i procent, som anger</SPAN> </TD>
<TD class="tr8 td94"><SPAN class="p14 ft33">värde, uttryckt i procent, som anger</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td70"><SPAN class="p58 ft3">förhållandet mellan det allmänna</SPAN> </TD>
<TD class="tr7 td94"><SPAN class="p14 ft3">förhållandet mellan det allmänna</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td70"><SPAN class="p58 ft3">prisläget i juni månad året närmast</SPAN> </TD>
<TD class="tr7 td94"><SPAN class="p14 ft3">prisläget i juni månad året närmast</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td70"><SPAN class="p58 ft3">före det år beräkningen avser och</SPAN> </TD>
<TD class="tr8 td94"><SPAN class="p14 ft3">före det år beräkningen avser och</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td70"><SPAN class="p162 ft65">prisläget i juni <SPAN class="ft67">2017</SPAN>.</SPAN> </TD>
<TD class="tr12 td94"><SPAN class="p54 ft65">prisläget i juni <SPAN class="ft67">2018</SPAN>.</SPAN> </TD>
</TR>
</TABLE>
<P class="p163 ft5">Beloppen enligt andra stycket 1, 2 a och 2 b avrundas var för sig till hela kronor och ören.</P>
<P class="p164 ft18"><SPAN class="ft68">5</SPAN><SPAN class="ft69">Senaste lydelse 2017:1231.</SPAN></P>
<P class="p115 ft3">25</P>
</DIV>
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<DIV id="p26dimg1">
<INGENBILD zsrc="H6039426x1.jpg/" id="p26img1">
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<P class="p68 ft3">Prop. 2018/19:94</P>
<P class="p165 ft3">Bilaga 1</P>
<TABLE cellpadding=0 cellspacing=0 class="t31">
<TR>
<TD class="tr6 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td141"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td142"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td76"><SPAN class="p166 ft11">6 a kap.</SPAN> </TD>
<TD class="tr6 td141"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td142"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td143"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td141"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td142"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td76"><SPAN class="p166 ft3">2 a §<SPAN class="ft12">6</SPAN></SPAN> </TD>
<TD class="tr7 td141"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td142"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td143"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr8 td70"><SPAN class="p50 ft3">För drift av skepp och båtar utan</SPAN> </TD>
<TD colspan=4 class="tr8 td71"><SPAN class="p17 ft3">För drift av skepp och båtar utan</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td70"><SPAN class="p50 ft3">medgivande enligt 2 kap. 9 § samt</SPAN> </TD>
<TD colspan=4 class="tr7 td71"><SPAN class="p17 ft3">medgivande enligt 2 kap. 9 § samt</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td144"><SPAN class="p3 ft3">andra motordrivna</SPAN> </TD>
<TD class="tr7 td142"><SPAN class="p60 ft3">fordon</SPAN> </TD>
<TD class="tr7 td74"><SPAN class="p50 ft3">än</SPAN> </TD>
<TD colspan=2 class="tr7 td144"><SPAN class="p3 ft3">andra motordrivna</SPAN> </TD>
<TD class="tr7 td142"><SPAN class="p60 ft3">fordon</SPAN> </TD>
<TD class="tr7 td143"><SPAN class="p14 ft3">än</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr8 td144"><SPAN class="p3 ft3">personbilar, lastbilar</SPAN> </TD>
<TD colspan=2 class="tr8 td145"><SPAN class="p50 ft3">och bussar</SPAN> </TD>
<TD colspan=4 class="tr8 td71"><SPAN class="p14 ft3">personbilar, lastbilar och bussar</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td42"><SPAN class="p3 ft3">medges</SPAN> </TD>
<TD colspan=2 class="tr7 td11"><SPAN class="p3 ft3">befrielse</SPAN> </TD>
<TD class="tr7 td74"><SPAN class="p50 ft3">från</SPAN> </TD>
<TD class="tr7 td42"><SPAN class="p3 ft3">medges</SPAN> </TD>
<TD colspan=2 class="tr7 td11"><SPAN class="p3 ft3">befrielse</SPAN> </TD>
<TD class="tr7 td143"><SPAN class="p14 ft3">från</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td42"><SPAN class="p3 ft3">koldioxidskatt</SPAN> </TD>
<TD class="tr7 td141"><SPAN class="p60 ft3">med</SPAN> </TD>
<TD colspan=2 class="tr7 td145"><SPAN class="p50 ft4">1 430 <SPAN class="ft3">kronor</SPAN></SPAN> </TD>
<TD class="tr7 td42"><SPAN class="p3 ft3">koldioxidskatt</SPAN> </TD>
<TD class="tr7 td141"><SPAN class="p60 ft3">med</SPAN> </TD>
<TD colspan=2 class="tr7 td66"><SPAN class="p14 ft4">1 930 <SPAN class="ft3">kronor</SPAN></SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr8 td70"><SPAN class="p50 ft3">per kubikmeter bränsle som avses i</SPAN> </TD>
<TD colspan=4 class="tr8 td71"><SPAN class="p14 ft3">per kubikmeter bränsle som avses i</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td70"><SPAN class="p50 ft3">2 kap. 1 § första stycket 3 b, om det</SPAN> </TD>
<TD colspan=4 class="tr7 td71"><SPAN class="p17 ft3">2 kap. 1 § första stycket 3 b, om det</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td79"><SPAN class="p3 ft3">förbrukas i yrkesmässig</SPAN> </TD>
<TD class="tr7 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr7 td79"><SPAN class="p3 ft3">förbrukas i yrkesmässig</SPAN> </TD>
<TD class="tr7 td143"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td42"><SPAN class="p32 ft3">1. jordbruks-</SPAN> </TD>
<TD class="tr8 td141"><SPAN class="p95 ft3">eller</SPAN> </TD>
<TD colspan=2 class="tr8 td145"><SPAN class="p50 ft3">skogsbruks-</SPAN> </TD>
<TD class="tr8 td42"><SPAN class="p32 ft3">1. jordbruks-</SPAN> </TD>
<TD class="tr8 td141"><SPAN class="p37 ft3">eller</SPAN> </TD>
<TD colspan=2 class="tr8 td66"><SPAN class="p17 ft3">skogsbruks-</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td144"><SPAN class="p3 ft3">verksamhet, eller</SPAN> </TD>
<TD class="tr7 td142"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td144"><SPAN class="p3 ft3">verksamhet, eller</SPAN> </TD>
<TD class="tr7 td142"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td143"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td79"><SPAN class="p32 ft3">2. vattenbruksverksamhet.</SPAN> </TD>
<TD class="tr7 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr7 td79"><SPAN class="p32 ft3">2. vattenbruksverksamhet.</SPAN> </TD>
<TD class="tr7 td143"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p167 ft27">När det gäller skepp och båtar för vilka fiskelicens som inte är begränsad till fiske enbart i enskilt vatten meddelats enligt fiskelagen (1993:787) medges skattebefrielse enligt första stycket också för bränsle som avses i 2 kap. 1 § första stycket 3 a.</P>
<P class="p168 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft30">Denna lag träder i kraft den 1 juli 2019.</SPAN></P>
<P class="p152 ft27"><SPAN class="ft3">2.</SPAN><SPAN class="ft62">Beloppet som anges i 6 a kap. 2 a § ska vara 2 236 kronor per kubikmeter för sådan förbrukning som sker från och med den 1 juli 2019 till och med den 31 december 2019. För denna förbrukning ska även befrielse från energiskatt medges med 194 kronor per kubikmeter.</SPAN></P>
<P class="p151 ft31"><SPAN class="ft3">3.</SPAN><SPAN class="ft70">Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t32">
<TR>
<TD class="tr5 td146"><SPAN class="p169 ft3">26</SPAN> </TD>
<TD class="tr5 td147"><SPAN class="p170 ft34"><SPAN class="ft71">6 </SPAN>Senaste lydelse 2016:1072.</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_27">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p118 ft1">Förteckning över remissinstanserna</P>
</DIV>
<DIV id="id_1_2">
<P class="p118 ft5">Prop. 2018/19:94 Bilaga 2</P>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p171 ft3">BIL Sweden, Ekonomistyrningsverket, Energiföretagen Sverige, Energigas Sverige, Företagarna, Förvaltningsrätten i Falun, Innovations- och kemiindustrierna i Sverige (IKEM), Jernkontoret, Konjunkturinstitutet, Lantbrukarnas Riksförbund, Lantbrukarnas Riksförbund (Skogsägarna), Naturvårdsverket, Naturskyddsföreningen, Regelrådet, Skatteverket, Skogsindustrierna, Skogsstyrelsen, Statens energimyndighet, Statens jordbruksverk, Statens väg- och transportforskningsinstitut (VTI), Svemin, Svenska Bioenergiföreningen (Svebio), Svenska Petroleum och Biodrivmedel Institutet (SPBI), Svenskt Näringsliv, Sveriges lantbruksuniversitet (SLU), Sveriges Åkeriföretag, Vattenbrukarnas Riksförbund</P>
<P class="p172 ft3">27</P>
</DIV>
</DIV>
<DIV id="page_28">
<DIV>
<DIV id="id_1">
<P class="p173 ft5">Prop. 2018/19:94 Bilaga 3</P>
<P class="p174 ft3">28</P>
</DIV>
<DIV id="id_2">
<P class="p118 ft1">Lagrådets yttrande</P>
<P class="p175 ft3">LAGRÅDET</P>
<P class="p176 ft3">Utdrag ur protokoll vid sammanträde <NOBR>2019-03-21</NOBR></P>
<P class="p177 ft5"><SPAN class="ft72">Närvarande</SPAN>: F.d. justitieråden Eskil Nord och Lena Moore samt justitierådet Dag Mattsson</P>
<P class="p178 ft73">Befrielse från koldioxid- och energiskatt och förändrad omräkning av skatt för diesel och bensin</P>
<P class="p179 ft5">Enligt en lagrådsremiss den 14 mars 2019 (Finansdepartementet) har regeringen beslutat inhämta Lagrådets yttrande över förslag till lag om ändring i lagen (1994:1776) om skatt på energi.</P>
<P class="p179 ft31">Förslaget har inför Lagrådet föredragits av kanslirådet Ulf Olovsson, biträdd av departementssekreteraren Tina Svensson.</P>
<P class="p102 ft3"><SPAN class="ft74">Lagrådet</SPAN> lämnar förslaget utan erinran.</P>
</DIV>
</DIV>
</DIV>
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<P class="p180 ft3">Prop. 2018/19:94</P>
<P class="p181 ft1">Finansdepartementet</P>
<P class="p182 ft3">Utdrag ur protokoll vid regeringssammanträde den 4 april 2019</P>
<P class="p182 ft3">Närvarande: statsminister Löfven, ordförande, och statsråden Lövin,</P>
<P class="p114 ft3">Wallström, M Johansson, Baylan, Hallengren, Hultqvist, Andersson,</P>
<P class="p124 ft3">Bolund, Damberg, Eriksson, Linde, Ekström, Eneroth, Dahlgren,</P>
<P class="p131 ft3">Nilsson, Ernkrans, Lindhagen, Lind</P>
<P class="p5 ft3">Föredragande: statsrådet Andersson</P>
<P class="p183 ft5">Regeringen beslutar proposition Befrielse från koldioxid- och energiskatt och förändrad omräkning av skatt för diesel och bensin</P>
<P class="p184 ft3">29</P>
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1
1
Riksdagen antar regeringens förslag till lag om ändring i lagen (1994:1776) om skatt på energi.
Bifall
Bifall
2018/19:SkU22
SkU
B
Bordlagd
2019-04-09 00:00:00
inträffat
0
behandling
INL
Inlämnad
2019-04-09 00:00:00
inträffat
0
behandling
HÄN
Hänvisad
2019-04-10 00:00:00
inträffat
0
behandling
MOT
Motionstid slutar
2019-04-24 00:00:00
inträffat
0
behandling
0218878014918
Stefan Löfven
S
1
Statsråd1
098412828516
Magdalena Andersson
S
2
Statsråd2
inlamnatav
Inlämnat av
Finansdepartementet
H60394
2019-06-04 15:48:15
statustext
statustext
Ärendet är avslutat
H60394
2019-06-04 16:21:51
tilldelat
Tilldelat
Skatteutskottet
H60394
2019-06-04 15:48:15
H60394
prop_201819__94.pdf
313312
pdf
Befrielse från koldioxid- och energiskatt och förändrad omräkning av skatt för diesel och bensin
https://data.riksdagen.se/fil/C89CC63A-19B4-4712-BE2E-950304F2911B
behandlas_i
2018/19:SkU22
H601SkU22
bet
2018/19
SkU22
Befrielse från koldioxid- och energiskatt och förändrad omräkning av skatt för diesel och bensin
bet
Betänkande
följdmotion
av Niklas Wykman m.fl. (M)<br />med anledning av prop. 2018/19:94 Befrielse från koldioxid- och energiskatt och förändrad omräkning av skatt för diesel och bensin
H6023081
mot
2018/19
3081
med anledning av prop. 2018/19:94 Befrielse från koldioxid- och energiskatt och förändrad omräkning av skatt för diesel och bensin
av Niklas Wykman m.fl. (M)
mot
Motion
följdmotion
av Staffan Eklöf m.fl. (SD)<br />med anledning av prop. 2018/19:94 Befrielse från koldioxid- och energiskatt och förändrad omräkning av skatt för diesel och bensin
H6023080
mot
2018/19
3080
med anledning av prop. 2018/19:94 Befrielse från koldioxid- och energiskatt och förändrad omräkning av skatt för diesel och bensin
av Staffan Eklöf m.fl. (SD)
mot
Motion
följdmotion
av Tony Haddou m.fl. (V)<br />med anledning av prop. 2018/19:94 Befrielse från koldioxid- och energiskatt och förändrad omräkning av skatt för diesel och bensin
H6023074
mot
2018/19
3074
med anledning av prop. 2018/19:94 Befrielse från koldioxid- och energiskatt och förändrad omräkning av skatt för diesel och bensin
av Tony Haddou m.fl. (V)
mot
Motion