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<DIV class="dclr"></DIV> <P class="p0 ft0">Regeringens proposition 2019/20:24</P> <TABLE cellpadding=0 cellspacing=0 class="t0"> <TR> <TD class="tr0 td0"><SPAN class="p1 ft1">Sänkt skatt på drivmedel</SPAN> </TD> <TD class="tr0 td1"><SPAN class="p2 ft1">Prop.</SPAN> </TD> </TR> <TR> <TD class="tr1 td2"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td3"><SPAN class="p2 ft1">2019/20:24</SPAN> </TD> </TR> </TABLE> <P class="p4 ft3">Regeringen överlämnar denna proposition till riksdagen.</P> <P class="p5 ft3">Stockholm den 17 oktober 2019</P> <P class="p6 ft4">Morgan Johansson</P> <P class="p7 ft6">Per Bolund <SPAN class="ft5">(Finansdepartementet)</SPAN></P> <P class="p8 ft1">Propositionens huvudsakliga innehåll</P> <P class="p9 ft7">I propositionen föreslås en sänkning av koldioxid- och energiskatten på bensin och diesel.</P> <P class="p10 ft5">Förslaget föranleder ändringar i lagen om skatt på energi. Ändringarna föreslås träda i kraft den 1 januari 2020.</P> <P class="p11 ft3">1</P> </DIV> <DIV id="page_2"> <TABLE cellpadding=0 cellspacing=0 class="t1"> <TR> <TD class="tr2 td4"><SPAN class="p3 ft1"><SPAN class="ft8">Prop. 2019/20:24 </SPAN>Innehållsförteckning</SPAN> </TD> <TD class="tr2 td5"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td4"><SPAN class="p12 ft3">1 Förslag till riksdagsbeslut .................................................................</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p13 ft3">3</SPAN> </TD> </TR> </TABLE> <P class="p14 ft3"><SPAN class="ft3">2</SPAN><SPAN class="ft9">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="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr4 td7"><SPAN class="p15 ft3">energi</SPAN> </TD> <TD class="tr4 td8"><SPAN class="p13 ft3">................................................................................................</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p13 ft3">4</SPAN> </TD> </TR> <TR> <TD class="tr5 td6"><SPAN class="p13 ft3">3</SPAN> </TD> <TD colspan=2 class="tr5 td10"><SPAN class="p15 ft3">Ärendet och dess beredning ............................................................</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p13 ft3">10</SPAN> </TD> </TR> <TR> <TD class="tr6 td6"><SPAN class="p13 ft3">4</SPAN> </TD> <TD colspan=2 class="tr6 td10"><SPAN class="p15 ft3">Sänkt skatt på drivmedel.................................................................</SPAN> </TD> <TD class="tr6 td9"><SPAN class="p13 ft3">10</SPAN> </TD> </TR> <TR> <TD class="tr7 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td7"><SPAN class="p15 ft3">4.1</SPAN> </TD> <TD class="tr7 td8"><SPAN class="p16 ft3">Bakgrund ..........................................................................</SPAN> </TD> <TD class="tr7 td9"><SPAN class="p13 ft3">10</SPAN> </TD> </TR> </TABLE> <P class="p17 ft3"><SPAN class="ft3">4.2</SPAN><SPAN class="ft10">Sänkt koldioxidskatt och energiskatt på bensin och</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr8 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td11"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td12"><SPAN class="p18 ft3">diesel m.m. .......................................................................</SPAN> </TD> <TD class="tr8 td13"><SPAN class="p19 ft3">11</SPAN> </TD> </TR> <TR> <TD class="tr6 td6"><SPAN class="p13 ft3">5</SPAN> </TD> <TD colspan=2 class="tr6 td10"><SPAN class="p15 ft3">Konsekvensanalys...........................................................................</SPAN> </TD> <TD class="tr6 td13"><SPAN class="p13 ft3">14</SPAN> </TD> </TR> <TR> <TD class="tr9 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td11"><SPAN class="p15 ft3">5.1</SPAN> </TD> <TD class="tr9 td12"><SPAN class="p18 ft3">Syfte och alternativa lösningar .........................................</SPAN> </TD> <TD class="tr9 td13"><SPAN class="p19 ft3">14</SPAN> </TD> </TR> <TR> <TD class="tr7 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td11"><SPAN class="p15 ft3">5.2</SPAN> </TD> <TD class="tr7 td12"><SPAN class="p18 ft3">Offentligfinansiella effekter .............................................</SPAN> </TD> <TD class="tr7 td13"><SPAN class="p19 ft3">15</SPAN> </TD> </TR> <TR> <TD class="tr7 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td11"><SPAN class="p15 ft3">5.3</SPAN> </TD> <TD class="tr7 td12"><SPAN class="p18 ft3">Effekter för företagen .......................................................</SPAN> </TD> <TD class="tr7 td13"><SPAN class="p13 ft3">15</SPAN> </TD> </TR> <TR> <TD class="tr9 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td11"><SPAN class="p15 ft3">5.4</SPAN> </TD> <TD class="tr9 td12"><SPAN class="p18 ft3">Effekter för enskilda.........................................................</SPAN> </TD> <TD class="tr9 td13"><SPAN class="p13 ft3">16</SPAN> </TD> </TR> <TR> <TD class="tr7 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td11"><SPAN class="p15 ft3">5.5</SPAN> </TD> <TD class="tr7 td12"><SPAN class="p18 ft3">Effekter för miljön............................................................</SPAN> </TD> <TD class="tr7 td13"><SPAN class="p13 ft3">17</SPAN> </TD> </TR> <TR> <TD class="tr7 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td11"><SPAN class="p15 ft3">5.6</SPAN> </TD> <TD class="tr7 td12"><SPAN class="p18 ft3">Effekter för myndigheter och domstolar ..........................</SPAN> </TD> <TD class="tr7 td13"><SPAN class="p19 ft3">17</SPAN> </TD> </TR> <TR> <TD class="tr8 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td11"><SPAN class="p15 ft3">5.7</SPAN> </TD> <TD class="tr8 td12"><SPAN class="p18 ft3">Förslagets förenlighet med <NOBR>EU-rätten ..............................</NOBR></SPAN> </TD> <TD class="tr8 td13"><SPAN class="p19 ft3">18</SPAN> </TD> </TR> <TR> <TD class="tr10 td6"><SPAN class="p13 ft3">6</SPAN> </TD> <TD colspan=2 class="tr10 td10"><SPAN class="p15 ft3">Författningskommentar...................................................................</SPAN> </TD> <TD class="tr10 td13"><SPAN class="p19 ft3">18</SPAN> </TD> </TR> </TABLE> <P class="p17 ft3"><SPAN class="ft3">6.1</SPAN><SPAN class="ft10">Förslaget till lag om ändring i lagen (1994:1776) om</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr8 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td15"><SPAN class="p20 ft3">skatt på energi ..................................................................</SPAN> </TD> <TD class="tr8 td13"><SPAN class="p19 ft3">18</SPAN> </TD> </TR> <TR> <TD class="tr5 td14"><SPAN class="p3 ft3">Bilaga 1</SPAN> </TD> <TD class="tr5 td15"><SPAN class="p20 ft3">Promemorians lagförslag..................................................</SPAN> </TD> <TD class="tr5 td13"><SPAN class="p19 ft3">19</SPAN> </TD> </TR> <TR> <TD class="tr6 td14"><SPAN class="p3 ft3">Bilaga 2</SPAN> </TD> <TD class="tr6 td15"><SPAN class="p20 ft3">Förteckning över remissinstanserna beträffande</SPAN> </TD> <TD class="tr6 td13"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td15"><SPAN class="p20 ft3">promemorian Sänkt skatt på drivmedel............................</SPAN> </TD> <TD class="tr8 td13"><SPAN class="p19 ft3">25</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr6 td16"><SPAN class="p3 ft3">Utdrag ur protokoll vid regeringssammanträde den 17 oktober</SPAN> </TD> <TD class="tr6 td13"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td15"><SPAN class="p21 ft3">2019 .......................................................................................</SPAN> </TD> <TD class="tr8 td13"><SPAN class="p13 ft3">26</SPAN> </TD> </TR> </TABLE> <P class="p22 ft3">2</P> </DIV> <DIV id="page_3"> <TABLE cellpadding=0 cellspacing=0 class="t4"> <TR> <TD class="tr11 td17"><SPAN class="p23 ft1">1</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p20 ft1">Förslag till riksdagsbeslut</SPAN> </TD> <TD class="tr11 td19"><SPAN class="p3 ft3">Prop. 2019/20:24</SPAN> </TD> </TR> </TABLE> <P class="p24 ft3">Regeringens förslag:</P> <P class="p25 ft5">Riksdagen antar regeringens förslag till lag om ändring i lagen (1994:1776) om skatt på energi.</P> <P class="p26 ft3">3</P> </DIV> <DIV id="page_4"> <TABLE cellpadding=0 cellspacing=0 class="t5"> <TR> <TD class="tr0 td20"><SPAN class="p3 ft3">Prop. 2019/20:24 <SPAN class="ft11">2</SPAN></SPAN> </TD> <TD class="tr0 td21"><SPAN class="p3 ft1">Förslag till lag om ändring i lagen</SPAN> </TD> </TR> <TR> <TD class="tr12 td20"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td21"><SPAN class="p3 ft1">(1994:1776) om skatt på energi</SPAN> </TD> </TR> </TABLE> <P class="p27 ft5">Härigenom föreskrivs att 2 kap. 1 och 1 b §§ lagen (1994:1776) om skatt på energi ska ha följande lydelse.</P> <P class="p28 ft4">Nuvarande lydelse</P> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr5 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td26"><SPAN class="p29 ft12">2 kap.</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td26"><SPAN class="p29 ft3">1 §<SPAN class="ft13">1</SPAN></SPAN> </TD> <TD class="tr7 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=7 class="tr9 td29"><SPAN class="p30 ft3">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket</SPAN> </TD> </TR> <TR> <TD class="tr8 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr8 td30"><SPAN class="p3 ft3">eller 1 b §, betalas för följande bränslen med angivna belopp:</SPAN> </TD> <TD class="tr8 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td33"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p18 ft14"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">Slag av bränsle</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p31 ft15">Skattebelopp</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td22"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td23"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td25"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td26"><SPAN class="p31 ft18">Energiskatt</SPAN> </TD> <TD class="tr16 td27"><SPAN class="p3 ft18">Koldioxidskatt</SPAN> </TD> <TD class="tr16 td14"><SPAN class="p3 ft18">Summa</SPAN> </TD> <TD class="tr16 td28"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr14 td37"><SPAN class="p3 ft14">skatt</SPAN> </TD> </TR> <TR> <TD class="tr15 td22"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p13 ft18">1.</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p18 ft18">2710 11 41,</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p3 ft18">Bensin som</SPAN> </TD> <TD class="tr16 td41"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td42"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td43"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p18 ft14">2710 11 45</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">uppfyller krav</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td22"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p18 ft15">eller</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">för</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p18 ft19">2710 11 49</SPAN> </TD> <TD rowspan=2 class="tr17 td25"><SPAN class="p3 ft19">a) miljöklass 1</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr18 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr18 td23"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr18 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr18 td26"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr18 td27"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr18 td14"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr18 td28"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">– motorbensin</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft14"><SPAN class="ft21">3 </SPAN>kr <SPAN class="ft21">95 </SPAN>öre</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">2 kr <SPAN class="ft21">62 </SPAN>öre per</SPAN> </TD> <TD colspan=2 class="tr14 td37"><SPAN class="p3 ft14">6 kr <SPAN class="ft21">57</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td22"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15">per liter</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">liter</SPAN> </TD> <TD colspan=2 class="tr15 td37"><SPAN class="p3 ft15">öre per</SPAN> </TD> </TR> <TR> <TD class="tr15 td22"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr15 td37"><SPAN class="p3 ft15">liter</SPAN> </TD> </TR> <TR> <TD class="tr14 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">– alkylatbensin</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft14">2 kr <SPAN class="ft21">00 </SPAN>öre</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">2 kr <SPAN class="ft21">62 </SPAN>öre per</SPAN> </TD> <TD colspan=2 class="tr14 td37"><SPAN class="p3 ft14">4 kr <SPAN class="ft21">62</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td22"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15">per liter</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">liter</SPAN> </TD> <TD colspan=2 class="tr15 td37"><SPAN class="p3 ft15">öre per</SPAN> </TD> </TR> <TR> <TD class="tr15 td22"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr15 td37"><SPAN class="p3 ft15">liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td22"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">b) miljöklass 2</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15"><SPAN class="ft22">3 </SPAN>kr <SPAN class="ft22">98 </SPAN>öre</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">2 kr <SPAN class="ft22">62 </SPAN>öre per</SPAN> </TD> <TD colspan=2 class="tr15 td37"><SPAN class="p3 ft15">6 kr <SPAN class="ft22">60</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft14">per liter</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">liter</SPAN> </TD> <TD colspan=2 class="tr14 td37"><SPAN class="p3 ft14">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr13 td37"><SPAN class="p3 ft19">liter</SPAN> </TD> </TR> <TR> <TD class="tr5 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td23"><SPAN class="p13 ft19">2.</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p18 ft19">2710 11 31,</SPAN> </TD> <TD class="tr5 td25"><SPAN class="p3 ft19">Annan bensin</SPAN> </TD> <TD class="tr5 td26"><SPAN class="p31 ft19"><SPAN class="ft23">4 </SPAN>kr <SPAN class="ft23">84 </SPAN>öre</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p3 ft19">2 kr <SPAN class="ft23">62 </SPAN>öre per</SPAN> </TD> <TD colspan=2 class="tr5 td37"><SPAN class="p3 ft19">7 kr <SPAN class="ft23">46</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p18 ft14">2710 11 51</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">än som avses</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft14">per liter</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">liter</SPAN> </TD> <TD colspan=2 class="tr14 td37"><SPAN class="p3 ft14">öre per</SPAN> </TD> </TR> <TR> <TD class="tr15 td22"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p18 ft15">eller</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">under 1 eller 7</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr15 td37"><SPAN class="p3 ft15">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p18 ft19">2710 11 59</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr1 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td23"><SPAN class="p13 ft19">3.</SPAN> </TD> <TD class="tr1 td24"><SPAN class="p18 ft19">2710 19 21,</SPAN> </TD> <TD class="tr1 td25"><SPAN class="p3 ft19">Eldningsolja,</SPAN> </TD> <TD class="tr1 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td22"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p18 ft15">2710 19 25,</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">dieselbrännolja,</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td22"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p18 ft15">2710 19 41–</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">fotogen, m.m.</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p18 ft14">2710 19 49</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">som</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td22"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p18 ft15">eller</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td22"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p18 ft15">2710 19 61–</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p18 ft19">2710 19 69</SPAN> </TD> <TD rowspan=2 class="tr17 td25"><SPAN class="p3 ft19">a) har försetts</SPAN> </TD> <TD rowspan=2 class="tr17 td26"><SPAN class="p31 ft19"><SPAN class="ft23">887 </SPAN>kr per</SPAN> </TD> <TD rowspan=2 class="tr17 td27"><SPAN class="p3 ft23">3 360 <SPAN class="ft19">kr per</SPAN></SPAN> </TD> <TD colspan=2 rowspan=2 class="tr17 td37"><SPAN class="p3 ft23">4 247 <SPAN class="ft19">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr18 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr18 td23"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr18 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">med märk- och</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft14">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr14 td37"><SPAN class="p3 ft14">per m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td22"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">färgämnen eller</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td22"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">ger mindre än</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">85 volympro-</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td22"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">cent destillat</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td22"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">vid 350°C,</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">b) inte har för-</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td22"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">setts med</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td22"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">märk- och</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td22"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">färgämnen och</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p3 ft19">ger minst</SPAN> </TD> <TD class="tr7 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td22"><SPAN class="p32 ft3">4</SPAN> </TD> <TD colspan=3 class="tr19 td44"><SPAN class="p3 ft19"><SPAN class="ft24">1 </SPAN>Senaste lydelse 2019:447.</SPAN> </TD> <TD class="tr19 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr19 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr19 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr19 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_5"> <TABLE cellpadding=0 cellspacing=0 class="t7"> <TR> <TD class="tr20 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr20 td39"><SPAN class="p33 ft19"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr20 td40"><SPAN class="p3 ft19">Slag av bränsle</SPAN> </TD> <TD class="tr9 td45"><SPAN class="p34 ft19">Skattebelopp</SPAN> </TD> <TD class="tr9 td46"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td47"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td48"><SPAN class="p35 ft3">Prop. 2019/20:24</SPAN> </TD> </TR> <TR> <TD class="tr16 td23"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td25"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td26"><SPAN class="p34 ft18">Energiskatt</SPAN> </TD> <TD class="tr16 td27"><SPAN class="p3 ft18">Koldioxidskatt</SPAN> </TD> <TD class="tr16 td14"><SPAN class="p3 ft18">Summa</SPAN> </TD> <TD class="tr16 td48"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr15 td49"><SPAN class="p3 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr15 td38"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p3 ft15">85 volympro-</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">cent destillat</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">vid 350°C, till-</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">hörig</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr3 td27"><SPAN class="p3 ft23">2 236 <SPAN class="ft19">kr per</SPAN></SPAN> </TD> <TD colspan=2 rowspan=2 class="tr3 td49"><SPAN class="p3 ft23">4 625 <SPAN class="ft19">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td23"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">miljöklass 1</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p34 ft21">2 389 <SPAN class="ft14">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr15 td49"><SPAN class="p3 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">miljöklass 2</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft22">2 694 <SPAN class="ft15">kr per</SPAN></SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft22">2 236 <SPAN class="ft15">kr per</SPAN></SPAN> </TD> <TD colspan=2 class="tr15 td49"><SPAN class="p3 ft22">4 930 <SPAN class="ft15">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr15 td49"><SPAN class="p3 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td23"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">miljöklass 3</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p34 ft21">2 852 <SPAN class="ft14">kr per</SPAN></SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft21">2 236 <SPAN class="ft14">kr per</SPAN></SPAN> </TD> <TD colspan=2 class="tr14 td49"><SPAN class="p3 ft21">5 088 <SPAN class="ft14">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">eller inte tillhör</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft27">m<SPAN class="ft26">3</SPAN></SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr15 td49"><SPAN class="p3 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">någon</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft19">miljöklass</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr1 td23"><SPAN class="p13 ft19">4.</SPAN> </TD> <TD class="tr1 td24"><SPAN class="p33 ft19">2711 12 11–</SPAN> </TD> <TD class="tr1 td25"><SPAN class="p3 ft19">Gasol m.m.</SPAN> </TD> <TD class="tr1 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p33 ft15">2711 19 00</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">som används</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">för</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td23"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">a) drift av</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p34 ft14">0 kr per</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft21">3 535 <SPAN class="ft14">kr per</SPAN></SPAN> </TD> <TD colspan=2 class="tr14 td49"><SPAN class="p3 ft21">3 535 <SPAN class="ft14">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">motordrivet</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15">1 000 kg</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD> <TD colspan=2 class="tr15 td49"><SPAN class="p3 ft15">per</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">fordon, fartyg</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr15 td49"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr14 td23"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">eller luftfartyg</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">b) annat ända-</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft22">1 140 <SPAN class="ft15">kr per</SPAN></SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft22">3 535 <SPAN class="ft15">kr per</SPAN></SPAN> </TD> <TD colspan=2 class="tr15 td49"><SPAN class="p3 ft22">4 675 <SPAN class="ft15">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">mål än som</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15">1 000 kg</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD> <TD colspan=2 class="tr15 td49"><SPAN class="p3 ft15">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft19">avses under a</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr13 td49"><SPAN class="p3 ft19">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr1 td23"><SPAN class="p13 ft19">5.</SPAN> </TD> <TD class="tr1 td24"><SPAN class="p33 ft19">2711 11 00,</SPAN> </TD> <TD class="tr1 td25"><SPAN class="p3 ft19">Naturgas som</SPAN> </TD> <TD class="tr1 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p33 ft15">2711 21 00</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">används för</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr17 td27"><SPAN class="p3 ft23">2 516 <SPAN class="ft19">kr per</SPAN></SPAN> </TD> <TD colspan=2 rowspan=2 class="tr17 td49"><SPAN class="p3 ft23">2 516 <SPAN class="ft19">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">a) drift av</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15">0 kr per</SPAN> </TD> </TR> <TR> <TD class="tr14 td23"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">motordrivet</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p34 ft14">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr14 td49"><SPAN class="p3 ft14">per</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">fordon, fartyg</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr15 td49"><SPAN class="p3 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">eller luftfartyg</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr17 td27"><SPAN class="p3 ft23">2 516 <SPAN class="ft19">kr per</SPAN></SPAN> </TD> <TD colspan=2 rowspan=2 class="tr17 td49"><SPAN class="p3 ft23">3 497 <SPAN class="ft19">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">b) annat ända-</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15"><SPAN class="ft22">981 </SPAN>kr per</SPAN> </TD> </TR> <TR> <TD class="tr14 td23"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">mål än som</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p34 ft14">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr14 td49"><SPAN class="p3 ft14">per</SPAN> </TD> </TR> <TR> <TD class="tr8 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td25"><SPAN class="p3 ft19">avses under a</SPAN> </TD> <TD class="tr8 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr8 td49"><SPAN class="p3 ft19">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr10 td23"><SPAN class="p13 ft19">6.</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p33 ft19">2701, 2702</SPAN> </TD> <TD class="tr10 td25"><SPAN class="p3 ft19">Kol och koks</SPAN> </TD> <TD class="tr10 td26"><SPAN class="p34 ft19"><SPAN class="ft23">675 </SPAN>kr per</SPAN> </TD> <TD class="tr10 td27"><SPAN class="p3 ft23">2 924 <SPAN class="ft19">kr per</SPAN></SPAN> </TD> <TD colspan=2 class="tr10 td49"><SPAN class="p3 ft23">3 599 <SPAN class="ft19">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p33 ft15">eller 2704</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15">1 000 kg</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD> <TD colspan=2 class="tr15 td49"><SPAN class="p3 ft15">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr13 td49"><SPAN class="p3 ft19">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr1 td23"><SPAN class="p13 ft19">7.</SPAN> </TD> <TD class="tr1 td24"><SPAN class="p33 ft19">2710 11 31</SPAN> </TD> <TD class="tr1 td25"><SPAN class="p3 ft19">Flygbensin</SPAN> </TD> <TD class="tr1 td26"><SPAN class="p34 ft19"><SPAN class="ft23">3 </SPAN>kr <SPAN class="ft23">98 </SPAN>öre</SPAN> </TD> <TD class="tr1 td27"><SPAN class="p3 ft19">2 kr <SPAN class="ft23">62 </SPAN>öre per</SPAN> </TD> <TD colspan=2 class="tr1 td49"><SPAN class="p3 ft19">6 kr <SPAN class="ft23">60</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">med en blyhalt</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15">per liter</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">liter</SPAN> </TD> <TD colspan=2 class="tr15 td49"><SPAN class="p3 ft15">öre per</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">om högst</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr15 td49"><SPAN class="p3 ft15">liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">0,005 gram</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td31"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td32"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td33"><SPAN class="p3 ft14">per liter</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p36 ft7">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="p37 ft7">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="p38 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="p37 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="p39 ft7"><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="p40 ft3">5</P> </DIV> <DIV id="page_6"> <DIV> <DIV id="id_1"> <P class="p41 ft3">Prop. 2019/20:24</P> <P class="p42 ft3">6</P> </DIV> <DIV id="id_2"> <P class="p43 ft7"><SPAN class="ft3">4.</SPAN><SPAN class="ft30">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="p43 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft31">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="p44 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="p45 ft4">Föreslagen lydelse</P> <P class="p46 ft12"><SPAN class="ft12">2</SPAN><SPAN class="ft32">kap.</SPAN></P> <P class="p47 ft3">1 §<SPAN class="ft13">2</SPAN></P> <P class="p48 ft33">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="t8"> <TR> <TD class="tr9 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td39"><SPAN class="p18 ft19"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr9 td40"><SPAN class="p3 ft19">Slag av bränsle</SPAN> </TD> <TD class="tr7 td45"><SPAN class="p31 ft19">Skattebelopp</SPAN> </TD> <TD class="tr7 td46"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td47"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15">Energiskatt</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">Koldioxidskatt</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">Summa</SPAN> </TD> </TR> <TR> <TD class="tr15 td31"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td32"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td33"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p3 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p13 ft15">1.</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p18 ft15">2710 11 41,</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">Bensin som</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p18 ft15">2710 11 45</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">uppfyller krav</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p18 ft15">eller</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">för</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td24"><SPAN class="p18 ft19">2710 11 49</SPAN> </TD> <TD rowspan=2 class="tr17 td25"><SPAN class="p3 ft19">a) miljöklass 1</SPAN> </TD> <TD class="tr7 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td23"><SPAN class="p3 ft34">&nbsp;</SPAN> </TD> <TD class="tr21 td24"><SPAN class="p3 ft34">&nbsp;</SPAN> </TD> <TD class="tr21 td26"><SPAN class="p3 ft34">&nbsp;</SPAN> </TD> <TD class="tr21 td27"><SPAN class="p3 ft34">&nbsp;</SPAN> </TD> <TD class="tr21 td14"><SPAN class="p3 ft34">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td23"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">– motorbensin</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft14"><SPAN class="ft21">4 </SPAN>kr <SPAN class="ft21">10 </SPAN>öre</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">2 kr <SPAN class="ft21">59 </SPAN>öre per</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft14">6 kr <SPAN class="ft21">69</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15">per liter</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">liter</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">öre per</SPAN> </TD> </TR> <TR> <TD class="tr14 td23"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft14">liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">– alkylatbensin</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15">2 kr <SPAN class="ft22">07 </SPAN>öre</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">2 kr <SPAN class="ft22">59 </SPAN>öre per</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">4 kr <SPAN class="ft22">66</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15">per liter</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">liter</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">öre per</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">liter</SPAN> </TD> </TR> <TR> <TD class="tr14 td23"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">b) miljöklass 2</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft14"><SPAN class="ft21">4 </SPAN>kr <SPAN class="ft21">13 </SPAN>öre</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">2 kr <SPAN class="ft21">59 </SPAN>öre per</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft14">6 kr <SPAN class="ft21">72</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15">per liter</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">liter</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td14"><SPAN class="p3 ft19">liter</SPAN> </TD> </TR> <TR> <TD class="tr1 td23"><SPAN class="p13 ft19">2.</SPAN> </TD> <TD class="tr1 td24"><SPAN class="p18 ft19">2710 11 31,</SPAN> </TD> <TD class="tr1 td25"><SPAN class="p3 ft19">Annan bensin</SPAN> </TD> <TD class="tr1 td26"><SPAN class="p31 ft19"><SPAN class="ft23">5 </SPAN>kr <SPAN class="ft23">02 </SPAN>öre</SPAN> </TD> <TD class="tr1 td27"><SPAN class="p3 ft19">2 kr <SPAN class="ft23">59 </SPAN>öre per</SPAN> </TD> <TD class="tr1 td14"><SPAN class="p3 ft19">7 kr <SPAN class="ft23">61</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p18 ft15">2710 11 51</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">än som avses</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15">per liter</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">liter</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">öre per</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p18 ft15">eller</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">under 1 eller 7</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">liter</SPAN> </TD> </TR> <TR> <TD class="tr7 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td24"><SPAN class="p18 ft19">2710 11 59</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td23"><SPAN class="p13 ft19">3.</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p18 ft19">2710 19 21,</SPAN> </TD> <TD class="tr5 td25"><SPAN class="p3 ft19">Eldningsolja,</SPAN> </TD> <TD class="tr5 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p18 ft15">2710 19 25,</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">dieselbrännolja,</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td23"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p18 ft14">2710 19 41–</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">fotogen, m.m.</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p18 ft15">2710 19 49</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">som</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p18 ft15">eller</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p18 ft15">2710 19 61–</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td24"><SPAN class="p18 ft19">2710 19 69</SPAN> </TD> <TD rowspan=2 class="tr17 td25"><SPAN class="p3 ft19">a) har försetts</SPAN> </TD> <TD rowspan=2 class="tr17 td26"><SPAN class="p31 ft19"><SPAN class="ft23">903 </SPAN>kr per</SPAN> </TD> <TD rowspan=2 class="tr17 td27"><SPAN class="p3 ft23">3 420 <SPAN class="ft19">kr per</SPAN></SPAN> </TD> <TD rowspan=2 class="tr17 td14"><SPAN class="p3 ft23">4 323 <SPAN class="ft19">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr21 td23"><SPAN class="p3 ft34">&nbsp;</SPAN> </TD> <TD class="tr21 td24"><SPAN class="p3 ft34">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td23"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">med märk- och</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft27">m<SPAN class="ft26">3</SPAN></SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft14">per m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td23"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">färgämnen eller</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td23"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td25"><SPAN class="p3 ft18">ger mindre än</SPAN> </TD> <TD class="tr16 td26"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td27"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td14"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p49 ft14">85 volymprocent destillat vid 350°C, b) inte har försetts med</P> <P class="p50 ft19"><SPAN class="ft26">2</SPAN><SPAN class="ft35">Senaste lydelse 2019:447.</SPAN></P> </DIV> </DIV> </DIV> <DIV id="page_7"> <TABLE cellpadding=0 cellspacing=0 class="t7"> <TR> <TD class="tr20 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr20 td39"><SPAN class="p33 ft19"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr20 td40"><SPAN class="p3 ft19">Slag av bränsle</SPAN> </TD> <TD class="tr9 td45"><SPAN class="p34 ft19">Skattebelopp</SPAN> </TD> <TD class="tr9 td46"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td47"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td48"><SPAN class="p35 ft3">Prop. 2019/20:24</SPAN> </TD> </TR> <TR> <TD class="tr16 td23"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td25"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td26"><SPAN class="p34 ft18">Energiskatt</SPAN> </TD> <TD class="tr16 td27"><SPAN class="p3 ft18">Koldioxidskatt</SPAN> </TD> <TD class="tr16 td14"><SPAN class="p3 ft18">Summa</SPAN> </TD> <TD class="tr16 td48"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr15 td49"><SPAN class="p3 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr15 td38"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p3 ft15">märk- och</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">färgämnen och</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">ger minst</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">85 volympro-</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td23"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">cent destillat</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">vid 350°C, till-</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">hörig</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr17 td27"><SPAN class="p3 ft23">2 246 <SPAN class="ft19">kr per</SPAN></SPAN> </TD> <TD colspan=2 rowspan=2 class="tr17 td49"><SPAN class="p3 ft23">4 707 <SPAN class="ft19">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">miljöklass 1</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft22">2 461 <SPAN class="ft15">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td23"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p34 ft14">per m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr14 td49"><SPAN class="p3 ft14">per m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">miljöklass 2</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft22">2 777 <SPAN class="ft15">kr per</SPAN></SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft22">2 246 <SPAN class="ft15">kr per</SPAN></SPAN> </TD> <TD colspan=2 class="tr15 td49"><SPAN class="p3 ft22">5 023 <SPAN class="ft15">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr15 td49"><SPAN class="p3 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">miljöklass 3</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft22">2 941 <SPAN class="ft15">kr per</SPAN></SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft22">2 246 <SPAN class="ft15">kr per</SPAN></SPAN> </TD> <TD colspan=2 class="tr15 td49"><SPAN class="p3 ft22">5 187 <SPAN class="ft15">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td23"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">eller inte tillhör</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p34 ft14">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr14 td49"><SPAN class="p3 ft14">per m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">någon</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft19">miljöklass</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr1 td23"><SPAN class="p13 ft19">4.</SPAN> </TD> <TD class="tr1 td24"><SPAN class="p33 ft19">2711 12 11–</SPAN> </TD> <TD class="tr1 td25"><SPAN class="p3 ft19">Gasol m.m.</SPAN> </TD> <TD class="tr1 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p33 ft15">2711 19 00</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">som används</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">för</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td23"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">a) drift av</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p34 ft14">0 kr per</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft21">3 598 <SPAN class="ft14">kr per</SPAN></SPAN> </TD> <TD colspan=2 class="tr14 td49"><SPAN class="p3 ft21">3 598 <SPAN class="ft14">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">motordrivet</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15">1 000 kg</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD> <TD colspan=2 class="tr15 td49"><SPAN class="p3 ft15">per</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">fordon, fartyg</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr15 td49"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">eller luftfartyg</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td23"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">b) annat ända-</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p34 ft21">1 160 <SPAN class="ft14">kr per</SPAN></SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft21">3 598 <SPAN class="ft14">kr per</SPAN></SPAN> </TD> <TD colspan=2 class="tr14 td49"><SPAN class="p3 ft21">4 758 <SPAN class="ft14">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">mål än som</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15">1 000 kg</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD> <TD colspan=2 class="tr15 td49"><SPAN class="p3 ft15">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft19">avses under a</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr13 td49"><SPAN class="p3 ft19">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr1 td23"><SPAN class="p13 ft19">5.</SPAN> </TD> <TD class="tr1 td24"><SPAN class="p33 ft19">2711 11 00,</SPAN> </TD> <TD class="tr1 td25"><SPAN class="p3 ft19">Naturgas som</SPAN> </TD> <TD class="tr1 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p33 ft15">2711 21 00</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">används för</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr17 td27"><SPAN class="p3 ft23">2 561 <SPAN class="ft19">kr per</SPAN></SPAN> </TD> <TD colspan=2 rowspan=2 class="tr17 td49"><SPAN class="p3 ft23">2 561 <SPAN class="ft19">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">a) drift av</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15">0 kr per</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">motordrivet</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr15 td49"><SPAN class="p3 ft15">per</SPAN> </TD> </TR> <TR> <TD class="tr14 td23"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">fordon, fartyg</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr14 td49"><SPAN class="p3 ft14">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">eller luftfartyg</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr17 td27"><SPAN class="p3 ft23">2 561 <SPAN class="ft19">kr per</SPAN></SPAN> </TD> <TD colspan=2 rowspan=2 class="tr17 td49"><SPAN class="p3 ft23">3 559 <SPAN class="ft19">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">b) annat ända-</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15"><SPAN class="ft22">998 </SPAN>kr per</SPAN> </TD> </TR> <TR> <TD class="tr14 td23"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">mål än som</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p34 ft14">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr14 td49"><SPAN class="p3 ft14">per</SPAN> </TD> </TR> <TR> <TD class="tr8 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td25"><SPAN class="p3 ft19">avses under a</SPAN> </TD> <TD class="tr8 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr8 td49"><SPAN class="p3 ft19">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr8 td23"><SPAN class="p13 ft19">6.</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p33 ft19">2701, 2702</SPAN> </TD> <TD class="tr8 td25"><SPAN class="p3 ft19">Kol och koks</SPAN> </TD> <TD class="tr8 td26"><SPAN class="p34 ft19"><SPAN class="ft23">687 </SPAN>kr per</SPAN> </TD> <TD class="tr8 td27"><SPAN class="p3 ft23">2 976 <SPAN class="ft19">kr per</SPAN></SPAN> </TD> <TD colspan=2 class="tr8 td49"><SPAN class="p3 ft23">3 663 <SPAN class="ft19">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td23"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p33 ft14">eller 2704</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p34 ft14">1 000 kg</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD> <TD colspan=2 class="tr14 td49"><SPAN class="p3 ft14">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr13 td49"><SPAN class="p3 ft19">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr5 td23"><SPAN class="p13 ft19">7.</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p33 ft19">2710 11 31</SPAN> </TD> <TD class="tr5 td25"><SPAN class="p3 ft19">Flygbensin</SPAN> </TD> <TD class="tr5 td26"><SPAN class="p34 ft19"><SPAN class="ft23">4 </SPAN>kr <SPAN class="ft23">13 </SPAN>öre</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p3 ft19">2 kr <SPAN class="ft23">59 </SPAN>öre per</SPAN> </TD> <TD colspan=2 class="tr5 td49"><SPAN class="p3 ft19">6 kr <SPAN class="ft23">72</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td23"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">med en blyhalt</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p34 ft14">per liter</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">liter</SPAN> </TD> <TD colspan=2 class="tr14 td49"><SPAN class="p3 ft14">öre per</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">om högst</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr15 td49"><SPAN class="p3 ft15">liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">0,005 gram</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td31"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td32"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td33"><SPAN class="p3 ft14">per liter</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p51 ft7">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="p52 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="p52 ft7">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="p52 ft3">2. skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt</P> <P class="p53 ft36">första stycket 3 a har förvärvats med skatt,</P> <P class="p54 ft3">7</P> </DIV> <DIV id="page_8"> <DIV> <DIV id="id_1"> <P class="p41 ft3">Prop. 2019/20:24</P> <P class="p42 ft3">8</P> </DIV> <DIV id="id_2"> <P class="p55 ft7"><SPAN class="ft3">3.</SPAN><SPAN class="ft30">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"><SPAN class="ft3">4.</SPAN><SPAN class="ft31">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="p43 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft31">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="p56 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="t9"> <TR> <TD colspan=3 class="tr1 td50"><SPAN class="p3 ft4">Nuvarande lydelse</SPAN> </TD> <TD class="tr1 td51"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td53"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr1 td50"><SPAN class="p3 ft4">Föreslagen lydelse</SPAN> </TD> <TD class="tr1 td51"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td54"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr22 td55"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr22 td56"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr22 td55"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr22 td51"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr22 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr22 td57"><SPAN class="p57 ft3">1 b §<SPAN class="ft13">3</SPAN></SPAN> </TD> <TD class="tr22 td56"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr22 td55"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr22 td51"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr22 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr22 td54"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td55"><SPAN class="p57 ft3">För</SPAN> </TD> <TD colspan=3 class="tr7 td58"><SPAN class="p35 ft3">kalenderåret</SPAN> </TD> <TD class="tr7 td52"><SPAN class="p58 ft4">2020</SPAN> </TD> <TD class="tr7 td53"><SPAN class="p59 ft3">och</SPAN> </TD> <TD class="tr7 td55"><SPAN class="p57 ft3">För</SPAN> </TD> <TD colspan=3 class="tr7 td58"><SPAN class="p35 ft3">kalenderåret</SPAN> </TD> <TD class="tr7 td52"><SPAN class="p58 ft4">2021</SPAN> </TD> <TD class="tr7 td54"><SPAN class="p13 ft3">och</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td25"><SPAN class="p3 ft3">efterföljande</SPAN> </TD> <TD colspan=3 class="tr9 td59"><SPAN class="p60 ft3">kalenderår</SPAN> </TD> <TD class="tr9 td53"><SPAN class="p59 ft3">ska</SPAN> </TD> <TD colspan=2 class="tr9 td25"><SPAN class="p3 ft3">efterföljande</SPAN> </TD> <TD colspan=3 class="tr9 td59"><SPAN class="p60 ft3">kalenderår</SPAN> </TD> <TD class="tr9 td54"><SPAN class="p13 ft3">ska</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td25"><SPAN class="p3 ft3">energiskatt</SPAN> </TD> <TD class="tr7 td55"><SPAN class="p3 ft3">och</SPAN> </TD> <TD colspan=3 class="tr7 td60"><SPAN class="p59 ft3">koldioxidskatt</SPAN> </TD> <TD colspan=2 class="tr7 td25"><SPAN class="p3 ft3">energiskatt</SPAN> </TD> <TD class="tr7 td55"><SPAN class="p3 ft3">och</SPAN> </TD> <TD colspan=3 class="tr7 td27"><SPAN class="p13 ft3">koldioxidskatt</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td61"><SPAN class="p3 ft3">betalas med belopp som motsvarar</SPAN> </TD> <TD colspan=6 class="tr7 td62"><SPAN class="p3 ft3">betalas med belopp som motsvarar</SPAN> </TD> </TR> <TR> <TD class="tr9 td55"><SPAN class="p3 ft3">de i</SPAN> </TD> <TD colspan=2 class="tr9 td25"><SPAN class="p3 ft3">1 § angivna</SPAN> </TD> <TD colspan=3 class="tr9 td60"><SPAN class="p59 ft37">skattebeloppen</SPAN> </TD> <TD class="tr9 td55"><SPAN class="p3 ft3">de i</SPAN> </TD> <TD colspan=2 class="tr9 td25"><SPAN class="p3 ft3">1 § angivna</SPAN> </TD> <TD colspan=3 class="tr9 td27"><SPAN class="p13 ft37">skattebeloppen</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td61"><SPAN class="p3 ft3">efter en årlig omräkning enligt</SPAN> </TD> <TD colspan=6 class="tr7 td62"><SPAN class="p3 ft3">efter en årlig omräkning enligt</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td61"><SPAN class="p3 ft3">andra stycket. Regeringen fast-</SPAN> </TD> <TD colspan=6 class="tr7 td62"><SPAN class="p3 ft3">andra stycket. Regeringen fast-</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr9 td61"><SPAN class="p3 ft3">ställer före november månads ut-</SPAN> </TD> <TD colspan=6 class="tr9 td62"><SPAN class="p3 ft3">ställer före november månads ut-</SPAN> </TD> </TR> <TR> <TD class="tr7 td55"><SPAN class="p3 ft3">gång</SPAN> </TD> <TD colspan=3 class="tr7 td58"><SPAN class="p1 ft3">de omräknade</SPAN> </TD> <TD colspan=2 class="tr7 td63"><SPAN class="p59 ft3">skattebelopp</SPAN> </TD> <TD class="tr7 td55"><SPAN class="p3 ft3">gång</SPAN> </TD> <TD colspan=3 class="tr7 td58"><SPAN class="p1 ft3">de omräknade</SPAN> </TD> <TD colspan=2 class="tr7 td57"><SPAN class="p13 ft3">skattebelopp</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td61"><SPAN class="p3 ft3">som ska tas ut för påföljande</SPAN> </TD> <TD colspan=6 class="tr7 td62"><SPAN class="p3 ft3">som ska tas ut för påföljande</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td25"><SPAN class="p3 ft3">kalenderår.</SPAN> </TD> <TD class="tr9 td55"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td51"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td53"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr9 td25"><SPAN class="p3 ft3">kalenderår.</SPAN> </TD> <TD class="tr9 td55"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td51"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td54"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr13 td64"><SPAN class="p57 ft38">För bränslen som avses i</SPAN> </TD> <TD class="tr13 td53"><SPAN class="p3 ft39">&nbsp;</SPAN> </TD> <TD class="tr13 td55"><SPAN class="p3 ft39">&nbsp;</SPAN> </TD> <TD class="tr13 td56"><SPAN class="p3 ft39">&nbsp;</SPAN> </TD> <TD class="tr13 td55"><SPAN class="p3 ft39">&nbsp;</SPAN> </TD> <TD class="tr13 td51"><SPAN class="p3 ft39">&nbsp;</SPAN> </TD> <TD class="tr13 td52"><SPAN class="p3 ft39">&nbsp;</SPAN> </TD> <TD class="tr13 td54"><SPAN class="p3 ft39">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p43 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft31">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="p61 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft31">1 § första stycket 1, 2, 3 b och 7 ska</SPAN></P> <P class="p43 ft7"><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="p43 ft3"><SPAN class="ft3">b)</SPAN><SPAN class="ft31">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 enligt a.</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD class="tr20 td61"><SPAN class="p59 ft3">Med jämförelsetal avses det</SPAN> </TD> <TD class="tr20 td62"><SPAN class="p13 ft3">Med jämförelsetal avses det</SPAN> </TD> </TR> <TR> <TD class="tr9 td61"><SPAN class="p59 ft3">värde, uttryckt i procent, som anger</SPAN> </TD> <TD class="tr9 td62"><SPAN class="p13 ft3">värde, uttryckt i procent, som anger</SPAN> </TD> </TR> <TR> <TD class="tr7 td61"><SPAN class="p59 ft3">förhållandet mellan det allmänna</SPAN> </TD> <TD class="tr7 td62"><SPAN class="p13 ft3">förhållandet mellan det allmänna</SPAN> </TD> </TR> <TR> <TD class="tr7 td61"><SPAN class="p59 ft3">prisläget i juni månad året närmast</SPAN> </TD> <TD class="tr7 td62"><SPAN class="p13 ft3">prisläget i juni månad året närmast</SPAN> </TD> </TR> <TR> <TD class="tr9 td61"><SPAN class="p59 ft3">före det år beräkningen avser och</SPAN> </TD> <TD class="tr9 td62"><SPAN class="p13 ft3">före det år beräkningen avser och</SPAN> </TD> </TR> <TR> <TD class="tr13 td61"><SPAN class="p62 ft38">prisläget i juni <SPAN class="ft40">2018</SPAN>.</SPAN> </TD> <TD class="tr13 td62"><SPAN class="p63 ft38">prisläget i juni <SPAN class="ft40">2019</SPAN>.</SPAN> </TD> </TR> </TABLE> <P class="p64 ft5">Beloppen enligt andra stycket 1, 2 a och 2 b avrundas var för sig till hela kronor och ören.</P> <P class="p65 ft19"><SPAN class="ft26">3</SPAN><SPAN class="ft35">Senaste lydelse 2019:447.</SPAN></P> </DIV> </DIV> </DIV> <DIV id="page_9"> <DIV id="p9dimg1"> <INGENBILD zsrc="H703249x1.jpg/" id="p9img1"> </DIV> <DIV class="dclr"></DIV> <DIV> <DIV id="id_1"> <P class="p66 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft28">Denna lag träder i kraft den 1 januari 2020.</SPAN></P> <P class="p67 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft41">Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</SPAN></P> </DIV> <DIV id="id_2"> <P class="p41 ft3">Prop. 2019/20:24</P> <P class="p68 ft3">9</P> </DIV> </DIV> </DIV> <DIV id="page_10"> <TABLE cellpadding=0 cellspacing=0 class="t11"> <TR> <TD class="tr23 td20"><SPAN class="p3 ft3">Prop. 2019/20:24 <SPAN class="ft11">3</SPAN></SPAN> </TD> <TD class="tr23 td65"><SPAN class="p3 ft1">Ärendet och dess beredning</SPAN> </TD> </TR> </TABLE> <P class="p69 ft7">För att motverka ökade pumppriser på bensin och diesel som kan uppstå när inblandningen av biodrivmedel ökar till följd av reduktionsplikten samt genom indexering av drivmedelsskatter 2020 har promemorian Sänkt skatt på drivmedel tagits fram inom Finansdepartementet. Promemorians lagförslag finns i <SPAN class="ft42">bilaga 1</SPAN>. Promemorian har remissbehandlats. En förteckning över remissinstanserna finns i <SPAN class="ft42">bilaga 2</SPAN>. Remissvaren finns tillgängliga i Finansdepartementet (Fi2019/03089/S2).</P> <P class="p70 ft4">Lagrådet</P> <P class="p71 ft5">Förslaget i denna proposition är författningstekniskt och även i övrigt av sådan beskaffenhet att Lagrådets hörande skulle sakna betydelse. Regeringen har därför inte inhämtat Lagrådets yttrande.</P> <P class="p72 ft1">4 Sänkt skatt på drivmedel</P> <P class="p73 ft43">4.1 Bakgrund</P> <TABLE cellpadding=0 cellspacing=0 class="t12"> <TR> <TD class="tr4 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr4 td67"><SPAN class="p74 ft3">Koldioxidskatt och energiskatt tas ut på bensin och diesel. Skattesatserna</SPAN> </TD> </TR> <TR> <TD class="tr7 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td67"><SPAN class="p74 ft3">på drivmedel framgår av 2 kap. 1 § lagen (1994:1776) om skatt på energi,</SPAN> </TD> </TR> <TR> <TD class="tr7 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td67"><SPAN class="p74 ft3">förkortad LSE.</SPAN> </TD> </TR> <TR> <TD class="tr9 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td67"><SPAN class="p75 ft3">Sedan 1994 ska en årlig indexomräkning ske av såväl koldioxid- och</SPAN> </TD> </TR> <TR> <TD class="tr7 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td67"><SPAN class="p74 ft3">energiskattesatserna på bl.a. bensin och diesel med förändringar i konsu-</SPAN> </TD> </TR> <TR> <TD class="tr7 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td67"><SPAN class="p74 ft3">mentprisindex (KPI). Syftet med indexeringen är att realvärdesäkra</SPAN> </TD> </TR> <TR> <TD class="tr9 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td67"><SPAN class="p74 ft3">skattesatserna. För bensin och diesel beaktas sedan den 1 januari 2016</SPAN> </TD> </TR> <TR> <TD class="tr7 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td67"><SPAN class="p74 ft3">även utvecklingen av bruttonationalprodukten (BNP) vid den årliga om-</SPAN> </TD> </TR> <TR> <TD class="tr7 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td67"><SPAN class="p74 ft3">räkningen.</SPAN> </TD> </TR> <TR> <TD class="tr9 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td67"><SPAN class="p75 ft3">För perioden fr.o.m. den 1 juli 2019 t.o.m. den 31 december 2019 är</SPAN> </TD> </TR> <TR> <TD class="tr7 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td67"><SPAN class="p74 ft3">däremot skattebeloppen för bensin och diesel bestämda endast utifrån</SPAN> </TD> </TR> <TR> <TD class="tr7 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td67"><SPAN class="p74 ft3">faktiska förändringar av KPI. Den förändringen föranleddes av riksdagens</SPAN> </TD> </TR> <TR> <TD class="tr9 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td67"><SPAN class="p74 ft3">tillkännagivande om Statens budget 2019 Rambeslut (bet. 2018/19:FiU1,</SPAN> </TD> </TR> <TR> <TD class="tr7 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td67"><SPAN class="p74 ft3">rskr. 2018/19:62). Vid riksdagsbehandlingen biföll riksdagen reservation</SPAN> </TD> </TR> <TR> <TD class="tr7 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td67"><SPAN class="p74 ft3">1 under punkt 1, reservation 5 under punkt 2 och i övriga fall utskottets</SPAN> </TD> </TR> <TR> <TD class="tr9 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td67"><SPAN class="p74 ft3">förslag till riksdagsbeslut. Tillkännagivandet innebar bl.a. att skatten på</SPAN> </TD> </TR> <TR> <TD class="tr7 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td67"><SPAN class="p74 ft3">bensin och diesel skulle sänkas motsvarande <NOBR>BNP-indexeringen</NOBR> för andra</SPAN> </TD> </TR> <TR> <TD class="tr7 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td67"><SPAN class="p74 ft3">halvåret 2019. De reservationer som bifölls av riksdagen innebar att medel</SPAN> </TD> </TR> <TR> <TD class="tr9 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td67"><SPAN class="p74 ft3">avsattes för en sänkning under 2019 men däremot inte för sänkningar</SPAN> </TD> </TR> <TR> <TD class="tr7 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td67"><SPAN class="p74 ft3">under efterkommande kalenderår. Indexering ska enligt gällande regler</SPAN> </TD> </TR> <TR> <TD class="tr7 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td67"><SPAN class="p74 ft3">återigen ske både avseende KPI och BNP från 1 januari 2020. Beräkningen</SPAN> </TD> </TR> <TR> <TD class="tr9 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td67"><SPAN class="p74 ft3">av 2020 års koldioxid- och energiskattesatser ska ske utifrån den faktiska</SPAN> </TD> </TR> <TR> <TD class="tr7 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td67"><SPAN class="p74 ft3">förändringen i KPI under perioden juni 2018 och juni 2019.</SPAN> </TD> </TR> <TR> <TD class="tr7 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td67"><SPAN class="p75 ft3">Den 1 juli 2018 infördes en reduktionsplikt för inblandning av</SPAN> </TD> </TR> <TR> <TD class="tr9 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td67"><SPAN class="p74 ft3">biodrivmedel i bensin och diesel (prop. 2017/18:1, FiU2017/18:1, rskr.</SPAN> </TD> </TR> <TR> <TD class="tr7 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td67"><SPAN class="p74 ft3">2017/18:54). Syftet med reduktionsplikten är att skapa långsiktiga</SPAN> </TD> </TR> <TR> <TD class="tr7 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td67"><SPAN class="p74 ft3">spelregler för hållbara biodrivmedel för att på sikt kunna nå en fossilfri</SPAN> </TD> </TR> <TR> <TD rowspan=2 class="tr17 td66"><SPAN class="p76 ft3">10</SPAN> </TD> <TD class="tr8 td67"><SPAN class="p74 ft3">fordonsflotta. En reduktionsplikt innebär en skyldighet att minska</SPAN> </TD> </TR> <TR> <TD class="tr24 td67"><SPAN class="p3 ft44">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_11"> <DIV id="p11dimg1"> <INGENBILD zsrc="H7032411x1.jpg/" id="p11img1"> </DIV> <P class="p77 ft7">utsläppen av växthusgaser från bensin och diesel genom inblandning av Prop. 2019/20:24 biodrivmedel. I samband med att reduktionsplikten infördes ändrades</P> <P class="p78 ft3">skattereglerna för bensin och diesel på så sätt att samma koldioxidskattenivå gäller för hela bränsleblandningen bensin och diesel. Tidigare hade det inblandade biobränslet varit skattebefriat.</P> <P class="p79 ft3">I ett inledningsskede bedömdes det som viktigt att sätta reduktionsnivåerna utifrån befintlig andel biodrivmedel i bensin och diesel för att marknaden skulle få tid för anpassning av produktionen av biodrivmedel. I samband med införandet beslutade riksdagen att reduktionsnivåerna skulle ändras fr.o.m. den 1 juli 2018, den 1 januari 2019 och den 1 januari 2020. Regeringen aviserade redan vid införandet av reduktionsplikten (prop. 2017/18:1 Förslag till statens budget, finansplan och skattefrågor avsnitt 6.15, s. 373) att schablonen för hur stor andel av bensin respektive diesel som utfås av biomassa kommer behöva uppdateras över tid med förändringar av skatteuttaget för koldioxidskatt som följd. Den första gång sådana uppdateringar bör ske bedömdes då vara inför ikraftträdandet av de reduktionsnivåer i reduktionsplikten som sker den 1 januari 2020. Regeringen föreslog också att en justering av energiskatten på drivmedlen inom reduktionsplikten skulle genomföras för att motverka höjda priser av drivmedlen till konsument, de s.k. pumppriserna.</P> <P class="p80 ft46"><SPAN class="ft43">4.2</SPAN><SPAN class="ft45">Sänkt koldioxidskatt och energiskatt på bensin och diesel m.m.</SPAN></P> <P class="p81 ft7"><SPAN class="ft47">Regeringens förslag: </SPAN>Koldioxidskatten på bensin sänks med 8 öre per liter och på diesel med 3 öre per liter. Energiskatten sänks med 5 öre per liter bensin och med 6,3 öre per liter diesel.</P> <P class="p82 ft7">Koldioxid- och energiskattesatserna för bränslen för år 2020 anges i lagen om skatt på energi.</P> <P class="p83 ft3">Ändringarna ska träda i kraft den 1 januari 2020.</P> <P class="p84 ft5"><SPAN class="ft48">Promemorians förslag </SPAN>överensstämmer med regeringens. <SPAN class="ft48">Remissinstanserna: </SPAN><SPAN class="ft6">Förvaltningsrätten i Falun, Förvaltningsrätten i</SPAN></P> <P class="p85 ft49">Linköping, Kammarrätten i Göteborg, Kommerskollegium, Konkurrensverket, Konsumentverket, Skatteverket, Statskontoret, Svenska Petroleum och Biodrivmedel institutet (SPBI), Tillväxtverket <SPAN class="ft37">och </SPAN>Transportsstyrelsen <SPAN class="ft37">har inga synpunkter på förslaget. </SPAN>Energigas Sverige <SPAN class="ft37">och </SPAN>Naturvårdsverket <SPAN class="ft37">tillstyrker förslaget om sänkning av skatten på bensin och diesel i takt med att inblandningsnivåerna till följd av reduktionsplikten ökar, men avstyrker förslaget om sänkning av skatten som motsvarar </SPAN><NOBR><SPAN class="ft37">BNP-omräk-</SPAN></NOBR><SPAN class="ft37"> ningen på två procentenheter. En sådan sänkning motverkar omställningen till biogas och andra höginblandade biodrivmedel samt leder till ökade koldioxidutsläpp och motverkar möjligheterna att nå klimatmålen. </SPAN>Jordbruksverket<SPAN class="ft37">, </SPAN>Lantbrukarnas Riksförbund (LRF) <SPAN class="ft37">och </SPAN>Riksförbundet M Sverige <SPAN class="ft37">tillstyrker förslaget i allt väsentligt. </SPAN>Bil Sweden<SPAN class="ft37">, </SPAN>Företagarna, Skattebetalarna, Skogsindustrierna, Svemin, Svenskt Näringsliv <SPAN class="ft37">och </SPAN>Sveriges Åkeriföretag <SPAN class="ft37">tillstyrker förslaget men är kritiska till BNP- omräkningen och förespråkar ett permanent borttagande. </SPAN>Trans-</P> <P class="p86 ft3"><SPAN class="ft4">portföretagen </SPAN>tillstyrker förslaget men efterlyser ett principiellt förhåll-</P> <P class="p87 ft3">11</P> </DIV> <DIV id="page_12"> <DIV> <DIV id="id_1"> <P class="p88 ft3">Prop. 2019/20:24</P> <P class="p42 ft3">12</P> </DIV> <DIV id="id_2"> <P class="p89 ft3">ningssätt till hur frågan om accelererande priseffekter ska behandlas i framtiden. <SPAN class="ft4">Ekonomistyrningsverket (ESV) </SPAN>och <SPAN class="ft4">Konjunkturinstitutet </SPAN>avstyrker förslaget och anför att tillfälliga ändringar bör undvikas då de innebär ökad komplexitet i skattesystemet. Det efterfrågas en redogörelse av principerna för beskattning framöver för att skapa de långsiktiga spelregler för biodrivmedel som var syftet med reduktionsplikten. <SPAN class="ft4">Svenska bioenergiföreningen (Svebio) </SPAN>avstyrker förslaget och anför att frågan om beskattning av drivmedel kopplat till ökade reduktionspliktsnivåer bör prövas i samband med att kvoter fastställs för perioden fram till 2030. <SPAN class="ft4">Skogsstyrelsen</SPAN>, <SPAN class="ft4">Statens energimyndighet</SPAN>, <SPAN class="ft4">Statens väg- och transportforskningsinstitut (VTI), Trafikanalys </SPAN>och <SPAN class="ft4">Trafikverket </SPAN>avstyrker förslaget eftersom det försvårar möjligheten att nå de klimatpolitiska målen och urholkar de miljöstyrande effekterna av koldioxid- och energiskatterna. <SPAN class="ft4">Regelrådet </SPAN>anser att det i konsekvensutredningen finns brister framför allt i redovisningen av berörda företag och påverkan på konkurrensförhållanden samt överensstämmelse med <NOBR>EU-rätten.</NOBR></P> <P class="p50 ft12">Skälen för regeringens förslag</P> <P class="p90 ft3">För att motverka ökade pumppriser på bensin och diesel som kan uppstå när inblandningen av biodrivmedel ökar till följd av reduktionsplikten samt genom indexering av drivmedelsskatter 2020 föreslås energiskatten på bensin och diesel sänkas. Skatten på koldioxid föreslås sänkas, vilket medför att den generella skattenivån på fossilt kol upprätthålls även 2020 när andelen biodrivmedel i bensin och diesel är högre. Förslagen medför att skatten vid pump, utöver vad som följer av indexeringen med KPI, inte höjs 2020.</P> <P class="p91 ft3">Målet med koldioxidskatten har ända sedan den infördes 1991 varit att minska utsläppen av koldioxid från bränslen med fossilt ursprung genom att beskatta det fossila kolinnehållet i bränslet. Skatten sätter också ett pris på utsläpp oberoende av typ av utsläppskälla. Fossilt kol är kol som inte varit del av kolets kretslopp under lång tid. Förbränning av fossilt kol adderar därför ytterligare koldioxid till atmosfären. Kol från biomassa ingår däremot i ett ständigt pågående kretslopp med utsläpp och upptag i kolcykeln. När användningen av hållbara biobränslen ökar kan fossila bränslen ersättas, vilket innebär att utsläppen av växthusgaser från bränslen som innehåller fossilt kol minskar.</P> <P class="p92 ft3">De högre reduktionsnivåer inom reduktionsplikten som införs den</P> <P class="p93 ft3">1 januari 2020 kommer troligtvis innebära att bränsleblandningen behöver innehålla en högre andel biodrivmedel vilket, allt annat lika, bedöms leda till högre pumppriser. Anledningen till att pumppriset bedöms öka är bl.a. de högre produktionskostnaderna som råder för biodrivmedel jämfört med deras fossila motsvarigheter. Se Energimyndighetens Övervakningsrapport avseende skattebefrielse för flytande biodrivmedel under 2018 för information om produktionskostnader. Vidare innebär nya bestämmelser om vilka ämnen som utgör en restprodukt att de genomsnittliga växthusgasutsläppen för HVO och biobensin kan förväntas öka, vilket innebär att mängden biodrivmedel som krävs för att uppnå reduktionskvoten för diesel och bensin därmed också ökar. Även indexeringen av drivmedelsskatterna påverkar pumppriserna uppåt. Några remissinstanser, bl.a. <SPAN class="ft4">Ekonomistyrningsverket </SPAN>och <SPAN class="ft4">Konjunkturinstitutet</SPAN>, har kritiserat förslaget</P> </DIV> </DIV> </DIV> <DIV id="page_13"> <P class="p94 ft7">att sänka skatten på drivmedel för att motverka ökade pumppriser och Prop. 2019/20:24 menar att eftersom reduktionsplikten innebär stegvis ökade krav på in-</P> <P class="p95 ft3">blandning av biodrivmedel fram till år 2030 så kommer problemet med stigande pumppriser till följd av drivmedlens sammansättning att återkomma. För att skapa tydliga spelregler för biodrivmedel inom reduktionsplikten efterfrågas långsiktiga regler för beskattning av drivmedel. Regeringen instämmer i behovet av att det finns ett tydligt regelverk för reduktionsplikten. Arbetet med utformningen av reduktionsnivåerna kommer att fortsätta framöver. Regeringen har inte för avsikt att i nuläget förekomma det arbetet.</P> <TABLE cellpadding=0 cellspacing=0 class="t13"> <TR> <TD colspan=2 class="tr6 td68"><SPAN class="p96 ft3">Flera remissinstanser som har avstyrkt förslaget har anfört att förslaget</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td68"><SPAN class="p3 ft3">försvårar möjligheterna att nå miljömålen. Det kan förvisso finnas en viss</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td68"><SPAN class="p3 ft3">risk att en sänkning av drivmedelsskatterna minskar den styrande effekten</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td68"><SPAN class="p3 ft3">som dessa miljöskatter har. Det finns dock andra redan beslutade åtgärder</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td68"><SPAN class="p3 ft37">som motarbetar den risken. Se vidare i konsekvensutredningen, avsnitt 5.5.</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td68"><SPAN class="p3 ft3"><SPAN class="ft4">Regelrådets </SPAN>synpunkter behandlas också i konsekvensutredningen, se</SPAN> </TD> </TR> <TR> <TD class="tr9 td25"><SPAN class="p3 ft3">avsnitt 5.3.</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td68"><SPAN class="p96 ft3">I tabellen nedan framgår förändringarna för bensin, miljöklass 1 och</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td68"><SPAN class="p3 ft3">diesel, miljöklass 1 jämfört med nu gällande skattesatser. KPI har under</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td68"><SPAN class="p3 ft3">den aktuella perioden ökat med 1,78 procent. Tillsammans med BNP-</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td68"><SPAN class="p3 ft3">tillägget sker en omräkning med 3,78 procent. Förändringar till följd av</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr8 td68"><SPAN class="p3 ft3">detta redovisas i tabellen nedan.</SPAN> </TD> </TR> <TR> <TD class="tr25 td25"><SPAN class="p3 ft50">Tabell</SPAN> </TD> <TD class="tr25 td8"><SPAN class="p3 ft50">Förändringar av skattesatser den 1 januari 2020 jämfört</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft39">&nbsp;</SPAN> </TD> <TD class="tr13 td8"><SPAN class="p3 ft51">med skattesatser den 1 juli 2019</SPAN> </TD> </TR> <TR> <TD class="tr10 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft52">Öre per liter</SPAN> </TD> </TR> </TABLE> <TABLE cellpadding=0 cellspacing=0 class="t14"> <TR> <TD class="tr6 td69"><SPAN class="p1 ft53">Energislag</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p3 ft53">Bensin, miljöklass 1</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p3 ft53">Diesel miljöklass 1</SPAN> </TD> </TR> <TR> <TD class="tr9 td72"><SPAN class="p1 ft37"><NOBR>KPI-indexering</NOBR></SPAN> </TD> <TD class="tr9 td73"><SPAN class="p60 ft37">5</SPAN> </TD> <TD class="tr9 td74"><SPAN class="p97 ft37">4</SPAN> </TD> </TR> <TR> <TD class="tr9 td72"><SPAN class="p1 ft37">koldioxidskatt</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td74"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr20 td72"><SPAN class="p1 ft37"><NOBR>KPI-indexering</NOBR> energiskatt</SPAN> </TD> <TD class="tr20 td73"><SPAN class="p60 ft37">7</SPAN> </TD> <TD class="tr20 td74"><SPAN class="p97 ft37">4,2</SPAN> </TD> </TR> <TR> <TD class="tr20 td72"><SPAN class="p1 ft37"><NOBR>BNP-indexering</NOBR> (+ 2.p.e</SPAN> </TD> <TD class="tr20 td73"><SPAN class="p60 ft37">13</SPAN> </TD> <TD class="tr20 td74"><SPAN class="p97 ft37">9,3</SPAN> </TD> </TR> <TR> <TD class="tr9 td72"><SPAN class="p1 ft37">läggs på energiskatt)</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td74"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td72"><SPAN class="p1 ft37">Sänkt koldioxidskatt</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p60 ft37"><NOBR>-8</NOBR></SPAN> </TD> <TD class="tr9 td74"><SPAN class="p97 ft37"><NOBR>-3</NOBR></SPAN> </TD> </TR> <TR> <TD class="tr8 td72"><SPAN class="p1 ft37">Sänkt energiskatt</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p60 ft37"><NOBR>-5</NOBR></SPAN> </TD> <TD class="tr8 td74"><SPAN class="p97 ft37"><NOBR>-6,3</NOBR></SPAN> </TD> </TR> <TR> <TD class="tr8 td75"><SPAN class="p1 ft53">Summa</SPAN> </TD> <TD class="tr8 td76"><SPAN class="p60 ft53">12</SPAN> </TD> <TD class="tr8 td77"><SPAN class="p97 ft53">8,2</SPAN> </TD> </TR> </TABLE> <TABLE cellpadding=0 cellspacing=0 class="t15"> <TR> <TD class="tr6 td78"><SPAN class="p98 ft3">Sammanfattningsvis föreslås därför att koldioxidskatten per liter sänks</SPAN> </TD> <TD class="tr6 td79"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td78"><SPAN class="p98 ft3">på bensin med 8 öre och på diesel med 3 öre och att energiskatten sänks</SPAN> </TD> <TD class="tr9 td79"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td78"><SPAN class="p98 ft3">med 5 öre per liter bensin och 6,3 öre per liter diesel i förhållande till de</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td78"><SPAN class="p98 ft3">indexomräknade skattesatserna för 2020 som annars skulle gälla utifrån</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td78"><SPAN class="p3 ft3">nuvarande regelverk.</SPAN> </TD> <TD class="tr9 td79"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td78"><SPAN class="p98 ft3">Remissinstanserna har inte anfört sådana skäl att regeringen bedömer att</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td78"><SPAN class="p3 ft3">förslaget om sänkt skatt på drivmedel bör utformas på annat sätt.</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td78"><SPAN class="p98 ft3">För att säkerställa att förändringarna av beskattningen inte ska medföra</SPAN> </TD> <TD class="tr9 td79"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td78"><SPAN class="p98 ft3">något element som är att anse som statligt stöd föreslås förändringarna</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td78"><SPAN class="p98 ft3">gälla de generella koldioxid- och energiskattesatser som gäller för de</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td78"><SPAN class="p98 ft3">drivmedel som definitionsmässigt omfattas av 2 kap. 1 § första stycket 1,</SPAN> </TD> <TD class="tr9 td79"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr20 td78"><SPAN class="p98 ft3">2, 3 b och 7 LSE. Utöver de drivmedel som omfattas av reduktionsplikten</SPAN> </TD> <TD rowspan=2 class="tr4 td79"><SPAN class="p13 ft3">13</SPAN> </TD> </TR> <TR> <TD class="tr26 td78"><SPAN class="p3 ft54">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_14"> <P class="p99 ft33">Prop. 2019/20:24 ingår i dessa definitioner flygbensin, flygfotogen samt vissa oljor med hög svavelhalt.</P> <P class="p100 ft4">Skattesatserna fastställs i lag</P> <P class="p101 ft3">Enligt gällande regler ska skattesatserna i 2 kap. 1 § LSE årligen indexeras med förändringen i KPI därutöver ett schabloniserat tillägg med två procentenheter till <NOBR>KPI-omräkningen.</NOBR> Det sker vanligen genom att regeringen i en förordning lägger fast det kommande kalenderårets koldioxid- och energiskattesatser i enlighet med reglerna i LSE. I denna proposition föreslås emellertid sänkningar av koldioxid- och energiskattesatserna på bensin och diesel. De skattesatser som ska gälla vid ingången av 2020 för bensin och diesel kommer därför uttryckas i 2 kap. 1 § LSE vid en nivå som motsvarar normalskattenivån med beaktande av omräkningen. Då tillämpliga skattesatser kommer framgå direkt av lag kommer förordningen inte att tillämpas. Av lagtekniska skäl föreslås därför att koldioxid- och energiskattesatserna för samtliga bränslen för 2020 anges i 2 kap. 1 § LSE.</P> <P class="p102 ft3">Ändringarna föreslås träda i kraft den 1 januari 2020.</P> <P class="p103 ft4">Lagförslag</P> <P class="p71 ft5">Förslaget föranleder ändringar i 2 kap. 1 och 1 b §§ lagen (1994:1776) om skatt på energi.</P> <P class="p104 ft1"><SPAN class="ft1">5</SPAN><SPAN class="ft55">Konsekvensanalys</SPAN></P> <P class="p73 ft43"><SPAN class="ft43">5.1</SPAN><SPAN class="ft56">Syfte och alternativa lösningar</SPAN></P> <P class="p105 ft3">Förändringarna motverkar ökade pumppriser på bensin och diesel som kan uppstå till följd av ökad inblandning av biodrivmedel och indexering av drivmedelsskatter 2020. Förändringarna av koldioxidskatten medför också att den generella skattenivån på fossilt kol upprätthålls även 2020 när andelen biodrivmedel i bensin och diesel är högre.</P> <P class="p106 ft3">Ett alternativ vore att inte göra några förändringar. Att inte göra några förändringar av koldioxid- och energiskatten skulle innebära att priset vid pump blir högre än med förslagen i denna proposition och att koldioxidskatten inte skulle spegla den högre andelen biodrivmedel i bensin och diesel. Energiskatteskillnaden mellan bensin och diesel ökar marginellt i och med förslaget. Eftersom denna utgör en skatteutgift i redovisningen av skatteutgifter 2019 (skr. 2018/19:98) gör förslaget att denna skatteutgift ökar något. Konsekvensbedömningarna i denna proposition avser primärt effekterna av de föreslagna förändringarna av koldioxid- och energiskattesatserna.</P> <P class="p107 ft3">14</P> </DIV> <DIV id="page_15"> <TABLE cellpadding=0 cellspacing=0 class="t16"> <TR> <TD class="tr17 td80"><SPAN class="p108 ft43">5.2</SPAN> </TD> <TD class="tr17 td81"><SPAN class="p109 ft43">Offentligfinansiella effekter</SPAN> </TD> <TD class="tr17 td19"><SPAN class="p3 ft3">Prop. 2019/20:24</SPAN> </TD> </TR> </TABLE> <P class="p110 ft3">Justeringen av koldioxidskatten innebär en lägre koldioxidskatt med 8 öre per liter på bensin och med 3 öre per liter på diesel jämfört med de skattebelopp som följer av den årliga indexeringen, se avsnitt 4.2. Därutöver föreslås energiskatten på bensin sänkas med 5 öre per liter och på diesel med 6,3 öre per liter. Sammantaget innebär det, exklusive moms, en sänkning av skatten på bensin med 13 öre och på diesel med 9,3 öre per liter. Förslaget minskar statens skatteintäkter med totalt 0,92 miljarder kronor 2020 och med 0,85 miljarder kronor år 2021 och 0,83 miljarder kronor år 2022. Den varaktiga effekten bedöms vara minskade skatteintäkter med 0,88 miljarder kronor. Av förändringen i skatteintäkter 2020 motsvarar drygt 0,4 miljarder kronor sänkningar av koldioxidskatten och knappt 0,5 miljarder kronor sänkningar av energiskatten.</P> <P class="p111 ft43"><SPAN class="ft43">5.3</SPAN><SPAN class="ft57">Effekter för företagen</SPAN></P> <P class="p112 ft3">De allra flesta företag som berörs av förslaget påverkas genom ett förändrat pris på bensin och diesel. Bedömningen i denna proposition rör enbart prisändringen till följd av förslaget om förändrade skattesatser i denna promemoria (avsnitt 4.2). Totalt innebär förslagen i denna proposition en sänkning av skatten på bensin med 13 öre per liter och en sänkning av skatten på diesel med 9,3 öre per liter exklusive moms jämfört med vad som skulle följa 2020 enligt nu gällande regler.</P> <P class="p79 ft3">I Sverige förbrukas merparten av de totala volymerna av bensin och diesel inom transportsektorn. Huvudsakligen påverkas därför de näringssektorer som i hög grad är beroende av vägtransporter. Skattesänkningen på diesel påverkar i första ledet åkerinäringen och därigenom även den industri och de näringar som i hög grad är beroende av vägtransporter. Förslaget bedöms även medföra viss kostnadsminskning för svenskt jord- och skogsbruk samt gruvindustri då förslaget innebär lägre skatt på diesel jämfört med den skattenivå som följer av den årliga indexeringen. <SPAN class="ft4">Regelrådet </SPAN>efterfrågar uppskattningar på hur mycket av förändringen som kommer företagen till godo. Det kan noteras att för diesel antas att</P> <P class="p113 ft3">73 procent förbrukas av företag, för bensin är motsvarande siffra 18 procent. Av bruttoeffekten är det dessa andelar av den offentligfinansiella effekten som kommer företagen till godo, vilket motsvarar ca 0,46 mdkr 2020. Över tid antas dock att det sker viss övervältring. Det antas att de minskade kostnaderna ökar vinsterna, sänker varans pris samt ökar löneutrymmet. På lång sikt antas hela skattesänkningen övervältras på lönerna via högre lönesumma, och av detta följer att vinsterna förblir oförändrade.</P> <P class="p79 ft3">Den förändrade årskostnaden beror i varje enskilt fall på hur många fordon företaget brukar, hur långt fordonen framförs, vilket bränsle de drivs med och vilken förbrukning av drivmedel fordonen har. Exempelvis blir nedan beskrivna kostnadsförändringar lägre om lastbilarna drivs på höginblandade biodrivmedel (som inte omfattas av skattesänkningen). Ett åkeri som använder ett fjärrbilsekipage som framförs 12 000 mil om året och förbrukar fyra liter diesel per mil får genom förslaget minskade kost-</P> <P class="p114 ft3">15</P> </DIV> <DIV id="page_16"> <P class="p115 ft7">Prop. 2019/20:24 nader på drygt 4 500 kronor per år (0,093 kr/l *12 000 mil*4 l/mil ≈ 4 500 kr). För en buss i stadstrafik som drivs på diesel och framförs 5 500 mil per år och drar ungefär fyra liter per mil förväntas kostnaderna till följd av förslaget minska med ca 2 000 kronor per år (0,093 kr/l *5 500 mil *4 liter/mil ≈ 2 000 kr).</P> <P class="p116 ft37">Omfattningen av s.k. ekonomitankning är inte klarlagd, men får allmänt sett ses som ett större problem när priset i grannländer avviker kraftigt från det i Sverige. Förslaget bedöms inte på något väsentligt sett påverka denna omfattning, även om det på marginalen inte går att utesluta viss påverkan.</P> <P class="p117 ft3">Skatteförändringarna utgår från skattebelopp som ändå kommer ändras vid årsskiftet i och med den årliga indexeringen. Förslaget bedöms därmed inte påverka företagens administrativa kostnader varken på kort eller lång sikt. Förslaget bedöms inte föranleda förändringar av några andra kostnader för företagen.</P> <P class="p118 ft7">Koldioxidskatt och energiskatt på bensin och diesel tas ut enligt samma regelverk oavsett företagens storlek, även återbetalning av koldioxidskatt inom jordskogs- och vattenbrukssektorerna gäller för alla företag oavsett storlek, givet att kriterierna för återbetalningen är uppfyllda. Bedömningen är därför att det vid utformningen av förslagen inte är motiverat att särskild hänsyn tas till små företag.</P> <P class="p119 ft43"><SPAN class="ft43">5.4</SPAN><SPAN class="ft56">Effekter för enskilda</SPAN></P> <P class="p105 ft3">Drivmedel beskattas i Sverige med koldioxidskatt, energiskatt och mervärdesskatt. En mervärdesskatteeffekt tillkommer om köparen är en privatperson. På drivmedel utgår mervärdesskatt med 25 procent. För företag som har rätt att dra av denna ingående mervärdesskatt tillkommer inte någon sådan effekt.</P> <P class="p118 ft3">Totalt bedöms den föreslagna sänkningen av skattenivåerna innebära att priset på bensin inklusive moms för en enskild minskar med drygt 16 öre per liter (13 öre/l *1,25). För diesel väntas priset till följd av skattesänkningen minska med 11,6 öre per liter inklusive moms. Sänkningen av skatten på bensin påverkar fler hushåll direkt än sänkningen av skatten på diesel. För många bilister som kör ungefär 1 500 mil per år innebär skattesänkningen på bensin lägre kostnader med knappt 150 kronor per år (0,13 kr/l *1,25 *1500 mil *0,6 l/mil) jämfört med om skattenivån som följer av den årliga indexeringen skulle gällt. Vid en sådan redovisning för en bilist som kör på diesel kan sänkningen innebära lägre kostnader med ungefär 100 kronor per år.</P> <P class="p120 ft58">Effekten på hushåll skiljer sig beroende på vad det är för typ av hushåll, biltyp, samt i vilken grad hushållet är beroende av bilen. Det senare kan skilja markant mellan hushåll i glesbygd och hushåll i stadsregioner med god tillgång till kollektivtrafik. Förslaget bedöms sammantaget påverka boende på landsbygden mer än boende i storstadsregionerna. Detta baseras på att körsträckorna per invånare ofta är högre i mer glesbebyggda län och att varor där kan behöva transporteras längre. Körsträckan per personbil är enligt Trafikanalys förvisso högst i Stockholms län men då en lägre andel av hushållen äger personbil och möjligheten att använda alternativa trans-</P> <P class="p121 ft3">16</P> </DIV> <DIV id="page_17"> <P class="p77 ft7">portmedel är större än i mer glesbebyggda län bedöms förslaget påverka Prop. 2019/20:24 glesbygden mer än storstadsregionerna.</P> <P class="p52 ft3">Förslagen innebär även att skatten på flygbensin sänks med 0,13 kronor per liter. Kostnadsminskningen kan uppgå till drygt 5 kronor per flygtimme (0,13 kr/l *30 l/h *1,25 ≈ <NOBR>-5</NOBR> kr/h).</P> <P class="p79 ft7">Av de personbilar som ägs av fysiska personer står män som ägare till knappt två tredjedelar. Fordon registrerade på män körs också i genomsnitt något längre per år. Även om en del av kostnaderna sannolikt omfördelas inom hushållen bedöms ändå generellt förändringar i bränslebeskattningen påverka män mer än kvinnor. Förslaget bedöms därmed på marginalen ekonomiskt gynna män mer än kvinnor.</P> <P class="p122 ft43"><SPAN class="ft43">5.5</SPAN><SPAN class="ft57">Effekter för miljön</SPAN></P> <P class="p112 ft3">Förslaget att sänka skattesatserna på bensin och diesel gör att det blir något billigare att köra bil samt att andelen rörliga kostnader förknippade med brukande av bil minskar. Detta bedöms, allt annat lika, öka koldioxidutsläppen något. Omställningen till minskade växthusgasutsläpp i transportsektorn och överflyttning till andra transportslag tenderar att minska något. Det kan, som några remissinstanser anfört, minska möjligheterna att nå klimatmålen. Samtidigt finns det tidigare beslutade åtgärder som bör leda till minskade växthusgasutsläpp. De höjda reduktionsnivåerna inom reduktionsplikten gör att utsläppen från en genomsnittlig liter bensin eller diesel minskar. Indexeringen av energi- och koldioxidskatten på bensin och diesel gör också att de totala skattebeloppen på bensin och diesel är relativt oförändrade när hänsyn tagits till den allmänna prisutvecklingen.</P> <P class="p123 ft7">De föreslagna förändringarna av energiskatten förändrar bränslenas beskattning per kilowattimme. I den mån energiskatten ska verka för en mer effektiv energianvändning bör energiskatten vara proportionell mot drivmedlets energiinnehåll för en effektiv styrning. Förslaget ökar marginellt energiskatteskillnaden mellan bensin och diesel och bedöms därmed på marginalen bidra till en mindre effektiv styrning av energianvändningen i transportsektorn.</P> <P class="p122 ft43"><SPAN class="ft43">5.6</SPAN><SPAN class="ft57">Effekter för myndigheter och domstolar</SPAN></P> <P class="p112 ft3">Förslaget förväntas medföra vissa kostnader av engångskaraktär för Skatteverket. Dessa kostnader består av kostnader för åtgärder för att tillgodose företagens informationsbehov. Förslaget torde inte föranleda några behov av informationsinsatser som går utöver de som normalt sker vid regelförändringar. Eventuellt tillkommande kostnader för Skatteverket kan hanteras inom myndighetens befintliga ekonomiska ramar.</P> <P class="p124 ft5">Förslaget bedöms inte påverka antalet mål eller på annat sätt påverka arbetsbelastningen i de allmänna förvaltningsdomstolarna och inte heller medföra ökade kostnader för andra myndigheter.</P> <P class="p125 ft3">17</P> </DIV> <DIV id="page_18"> <TABLE cellpadding=0 cellspacing=0 class="t17"> <TR> <TD class="tr27 td20"><SPAN class="p3 ft3">Prop. 2019/20:24 <SPAN class="ft59">5.7</SPAN></SPAN> </TD> <TD class="tr27 td82"><SPAN class="p3 ft43">Förslagets förenlighet med <NOBR>EU-rätten</NOBR></SPAN> </TD> </TR> </TABLE> <P class="p69 ft7">Även efter den föreslagna sänkningen av skatterna på drivmedel 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, EUT L 283, 31.10.2003, s. 51. Förslaget bedöms därför vara förenligt med EU- rätten.</P> <P class="p126 ft1"><SPAN class="ft1">6</SPAN><SPAN class="ft55">Författningskommentar</SPAN></P> <P class="p127 ft46"><SPAN class="ft43">6.1</SPAN><SPAN class="ft60">Förslaget till lag om ändring i lagen (1994:1776) om skatt på energi</SPAN></P> <P class="p128 ft61">2 kap.</P> <P class="p129 ft4">1 §</P> <P class="p130 ft3">Ändringen föranleds av förslagen i avsnitt 4.2.</P> <P class="p118 ft7">I paragrafen regleras koldioxid- och energiskattebeloppen för vissa bränslen, däribland bensin och diesel. Ändringarna i <SPAN class="ft42">första stycket </SPAN>innebär att skattebeloppen ändras fr.o.m. ikraftträdandet, dvs. den 1 januari 2020. Skattesatserna anges med belopp inklusive den årliga omräkningen med hänsyn till förändringar i konsumentprisindex och med det schablonmässiga tillägget om två procentenheter.</P> <P class="p100 ft4">1 b §</P> <P class="p131 ft3">Ändringen föranleds av förslagen i avsnitt 4.2.</P> <P class="p118 ft5">Ändringen innebär att en omräkning görs av skattebeloppen som anges i 1 § för kalenderåret 2021 och efterföljande kalenderår.</P> <P class="p73 ft12">Ikraftträdande- och övergångsbestämmelser</P> <P class="p101 ft7">Av den <SPAN class="ft42">första punkten </SPAN>i ikraftträdande- och övergångsbestämmelserna framgår att ändringarna träder i kraft den 1 januari 2020.</P> <P class="p132 ft7">Av den <SPAN class="ft42">andra punkten </SPAN>framgår att äldre bestämmelser ska fortsätta att gälla för förhållanden som hänför sig till tiden före ikraftträdandet. Detta innebär att äldre bestämmelser är tillämpliga då skattskyldighet har inträtt före ikraftträdandet.</P> <P class="p133 ft3">18</P> </DIV> <DIV id="page_19"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p41 ft1">Promemorians lagförslag</P> </DIV> <DIV id="id_1_2"> <P class="p41 ft5">Prop. 2019/20:24 Bilaga 1</P> </DIV> </DIV> <DIV id="id_2"> <P class="p134 ft62">Förslag till lag om ändring i lagen (1994:1776) om skatt på energi</P> <P class="p135 ft33">Härigenom föreskrivs att 2 kap. 1 och 1 b §§ lagen (1994:1776) om skatt på energi ska ha följande lydelse.</P> <P class="p136 ft4">Nuvarande lydelse</P> <P class="p137 ft47"><SPAN class="ft12">2</SPAN><SPAN class="ft63">kap. </SPAN><SPAN class="ft7">1 §</SPAN><SPAN class="ft64">4</SPAN></P> <P class="p138 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="t18"> <TR> <TD class="tr9 td83"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td39"><SPAN class="p33 ft19"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr9 td40"><SPAN class="p3 ft19">Slag av bränsle</SPAN> </TD> <TD class="tr7 td45"><SPAN class="p34 ft19">Skattebelopp</SPAN> </TD> <TD class="tr7 td46"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td47"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr20 td84"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15">Energiskatt</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">Koldioxidskatt</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">Summa</SPAN> </TD> <TD class="tr15 td84"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr15 td86"><SPAN class="p3 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr15 td83"><SPAN class="p13 ft15">1.</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p33 ft15">2710 11 41,</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p3 ft15">Bensin som</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr14 td84"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p33 ft15">2710 11 45</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">uppfyller krav</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td84"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td85"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p33 ft14">eller</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">för</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td84"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td85"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p33 ft19">2710 11 49</SPAN> </TD> <TD rowspan=2 class="tr1 td25"><SPAN class="p3 ft19">a) miljöklass 1</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td84"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td85"><SPAN class="p3 ft34">&nbsp;</SPAN> </TD> <TD class="tr21 td24"><SPAN class="p3 ft34">&nbsp;</SPAN> </TD> <TD class="tr21 td26"><SPAN class="p3 ft34">&nbsp;</SPAN> </TD> <TD class="tr21 td27"><SPAN class="p3 ft34">&nbsp;</SPAN> </TD> <TD class="tr21 td14"><SPAN class="p3 ft34">&nbsp;</SPAN> </TD> <TD class="tr21 td84"><SPAN class="p3 ft34">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td85"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">– motorbensin</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p34 ft14"><SPAN class="ft21">3 </SPAN>kr <SPAN class="ft21">95 </SPAN>öre</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">2 kr <SPAN class="ft21">62 </SPAN>öre per</SPAN> </TD> <TD colspan=2 class="tr14 td86"><SPAN class="p3 ft14">6 kr <SPAN class="ft21">57</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td85"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p34 ft14">per liter</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">liter</SPAN> </TD> <TD colspan=2 class="tr14 td86"><SPAN class="p3 ft14">öre per</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr15 td86"><SPAN class="p3 ft15">liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">– alkylatbensin</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15">2 kr <SPAN class="ft22">00 </SPAN>öre</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">2 kr <SPAN class="ft22">62 </SPAN>öre per</SPAN> </TD> <TD colspan=2 class="tr15 td86"><SPAN class="p3 ft15">4 kr <SPAN class="ft22">62</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15">per liter</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">liter</SPAN> </TD> <TD colspan=2 class="tr15 td86"><SPAN class="p3 ft15">öre per</SPAN> </TD> </TR> <TR> <TD class="tr14 td85"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr14 td86"><SPAN class="p3 ft14">liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">b) miljöklass 2</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15"><SPAN class="ft22">3 </SPAN>kr <SPAN class="ft22">98 </SPAN>öre</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">2 kr <SPAN class="ft22">62 </SPAN>öre per</SPAN> </TD> <TD colspan=2 class="tr15 td86"><SPAN class="p3 ft15">6 kr <SPAN class="ft22">60</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15">per liter</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">liter</SPAN> </TD> <TD colspan=2 class="tr15 td86"><SPAN class="p3 ft15">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td85"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr13 td86"><SPAN class="p3 ft19">liter</SPAN> </TD> </TR> <TR> <TD class="tr1 td85"><SPAN class="p13 ft19">2.</SPAN> </TD> <TD class="tr1 td24"><SPAN class="p33 ft19">2710 11 31,</SPAN> </TD> <TD class="tr1 td25"><SPAN class="p3 ft19">Annan bensin</SPAN> </TD> <TD class="tr1 td26"><SPAN class="p34 ft19"><SPAN class="ft23">4 </SPAN>kr <SPAN class="ft23">84 </SPAN>öre</SPAN> </TD> <TD class="tr1 td27"><SPAN class="p3 ft19">2 kr <SPAN class="ft23">62 </SPAN>öre per</SPAN> </TD> <TD colspan=2 class="tr1 td86"><SPAN class="p3 ft19">7 kr <SPAN class="ft23">46</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p33 ft15">2710 11 51</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">än som avses</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15">per liter</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">liter</SPAN> </TD> <TD colspan=2 class="tr15 td86"><SPAN class="p3 ft15">öre per</SPAN> </TD> </TR> <TR> <TD class="tr14 td85"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p33 ft14">eller</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">under 1 eller 7</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr14 td86"><SPAN class="p3 ft14">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td85"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p33 ft19">2710 11 59</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td84"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td85"><SPAN class="p13 ft19">3.</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p33 ft19">2710 19 21,</SPAN> </TD> <TD class="tr5 td25"><SPAN class="p3 ft19">Eldningsolja,</SPAN> </TD> <TD class="tr5 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td84"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td85"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p33 ft14">2710 19 25,</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">dieselbrännolja,</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td84"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p33 ft15">2710 19 41–</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">fotogen, m.m.</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td84"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p33 ft15">2710 19 49</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">som</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td84"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p33 ft15">eller</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td84"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td85"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p33 ft14">2710 19 61–</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td84"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td85"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p33 ft19">2710 19 69</SPAN> </TD> <TD rowspan=2 class="tr1 td25"><SPAN class="p3 ft19">a) har försetts</SPAN> </TD> <TD rowspan=2 class="tr1 td26"><SPAN class="p34 ft19"><SPAN class="ft23">887 </SPAN>kr per</SPAN> </TD> <TD rowspan=2 class="tr1 td27"><SPAN class="p3 ft23">3 360 <SPAN class="ft19">kr per</SPAN></SPAN> </TD> <TD colspan=2 rowspan=2 class="tr1 td86"><SPAN class="p3 ft23">4 247 <SPAN class="ft19">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr21 td85"><SPAN class="p3 ft34">&nbsp;</SPAN> </TD> <TD class="tr21 td24"><SPAN class="p3 ft34">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td85"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">med märk- och</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p34 ft27">m<SPAN class="ft26">3</SPAN></SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr14 td86"><SPAN class="p3 ft14">per m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td85"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">färgämnen eller</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td84"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">ger mindre än</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td84"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">85 volympro-</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td84"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td85"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">cent destillat</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td84"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">vid 350°C,</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td84"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">b) inte har för-</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td84"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">setts med</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td84"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td85"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p3 ft19">märk- och</SPAN> </TD> <TD class="tr7 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td84"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr28 td87"><SPAN class="p3 ft19"><SPAN class="ft24">4 </SPAN>Senaste lydelse 2019:447.</SPAN> </TD> <TD class="tr28 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr28 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr28 td86"><SPAN class="p139 ft3">19</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_20"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p41 ft5">Prop. 2019/20:24 Bilaga 1</P> </DIV> <DIV id="id_1_2"> <TABLE cellpadding=0 cellspacing=0 class="t19"> <TR> <TD class="tr9 td88"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td39"><SPAN class="p18 ft19"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr9 td40"><SPAN class="p3 ft19">Slag av bränsle</SPAN> </TD> <TD class="tr7 td45"><SPAN class="p31 ft19">Skattebelopp</SPAN> </TD> <TD class="tr7 td46"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td47"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td89"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td25"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td26"><SPAN class="p31 ft18">Energiskatt</SPAN> </TD> <TD class="tr16 td27"><SPAN class="p3 ft18">Koldioxidskatt</SPAN> </TD> <TD class="tr16 td14"><SPAN class="p3 ft18">Summa</SPAN> </TD> </TR> <TR> <TD class="tr14 td90"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td32"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td33"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p3 ft14">skatt</SPAN> </TD> </TR> <TR> <TD class="tr16 td89"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td25"><SPAN class="p3 ft18">färgämnen och</SPAN> </TD> <TD class="tr16 td26"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td27"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td14"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">ger minst</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">85 volympro-</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">cent destillat</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td89"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">vid 350°C, till-</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">hörig</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr17 td27"><SPAN class="p3 ft23">2 236 <SPAN class="ft19">kr per</SPAN></SPAN> </TD> <TD rowspan=2 class="tr17 td14"><SPAN class="p3 ft23">4 625 <SPAN class="ft19">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">miljöklass 1</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft22">2 389 <SPAN class="ft15">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td89"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">miljöklass 2</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft21">2 694 <SPAN class="ft14">kr per</SPAN></SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft21">2 236 <SPAN class="ft14">kr per</SPAN></SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft21">4 930 <SPAN class="ft14">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">miljöklass 3</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft22">2 852 <SPAN class="ft15">kr per</SPAN></SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft22">2 236 <SPAN class="ft15">kr per</SPAN></SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft22">5 088 <SPAN class="ft15">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">eller inte tillhör</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft27">m<SPAN class="ft26">3</SPAN></SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td89"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">någon</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td89"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft19">miljöklass</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td89"><SPAN class="p13 ft19">4.</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p18 ft19">2711 12 11–</SPAN> </TD> <TD class="tr5 td25"><SPAN class="p3 ft19">Gasol m.m.</SPAN> </TD> <TD class="tr5 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td89"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p18 ft14">2711 19 00</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">som används</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">för</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">a) drift av</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15">0 kr per</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft22">3 535 <SPAN class="ft15">kr per</SPAN></SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft22">3 535 <SPAN class="ft15">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td89"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">motordrivet</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft14">1 000 kg</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft14">per</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">fordon, fartyg</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">eller luftfartyg</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">b) annat ända-</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft22">1 140 <SPAN class="ft15">kr per</SPAN></SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft22">3 535 <SPAN class="ft15">kr per</SPAN></SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft22">4 675 <SPAN class="ft15">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td89"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">mål än som</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft14">1 000 kg</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft14">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td89"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft19">avses under a</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td14"><SPAN class="p3 ft19">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr5 td89"><SPAN class="p13 ft19">5.</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p18 ft19">2711 11 00,</SPAN> </TD> <TD class="tr5 td25"><SPAN class="p3 ft19">Naturgas som</SPAN> </TD> <TD class="tr5 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td89"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p18 ft14">2711 21 00</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">används för</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">a) drift av</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15">0 kr per</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft22">2 516 <SPAN class="ft15">kr per</SPAN></SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft22">2 516 <SPAN class="ft15">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">motordrivet</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">per</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">fordon, fartyg</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td89"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">eller luftfartyg</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr3 td27"><SPAN class="p3 ft23">2 516 <SPAN class="ft19">kr per</SPAN></SPAN> </TD> <TD rowspan=2 class="tr3 td14"><SPAN class="p3 ft23">3 497 <SPAN class="ft19">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">b) annat ända-</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15"><SPAN class="ft22">981 </SPAN>kr per</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">mål än som</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">per</SPAN> </TD> </TR> <TR> <TD class="tr10 td89"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td25"><SPAN class="p3 ft19">avses under a</SPAN> </TD> <TD class="tr10 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td14"><SPAN class="p3 ft19">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr8 td89"><SPAN class="p13 ft19">6.</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p18 ft19">2701, 2702</SPAN> </TD> <TD class="tr8 td25"><SPAN class="p3 ft19">Kol och koks</SPAN> </TD> <TD class="tr8 td26"><SPAN class="p31 ft19"><SPAN class="ft23">675 </SPAN>kr per</SPAN> </TD> <TD class="tr8 td27"><SPAN class="p3 ft23">2 924 <SPAN class="ft19">kr per</SPAN></SPAN> </TD> <TD class="tr8 td14"><SPAN class="p3 ft23">3 599 <SPAN class="ft19">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p18 ft15">eller 2704</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15">1 000 kg</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">per</SPAN> </TD> </TR> <TR> <TD class="tr7 td89"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td14"><SPAN class="p3 ft19">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr5 td89"><SPAN class="p13 ft19">7.</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p18 ft19">2710 11 31</SPAN> </TD> <TD class="tr5 td25"><SPAN class="p3 ft19">Flygbensin</SPAN> </TD> <TD class="tr5 td26"><SPAN class="p31 ft19"><SPAN class="ft23">3 </SPAN>kr <SPAN class="ft23">98 </SPAN>öre</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p3 ft19">2 kr <SPAN class="ft23">62 </SPAN>öre per</SPAN> </TD> <TD class="tr5 td14"><SPAN class="p3 ft19">6 kr <SPAN class="ft23">60</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">med en blyhalt</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15">per liter</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">liter</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">öre per</SPAN> </TD> </TR> <TR> <TD class="tr14 td89"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">om högst</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft14">liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">0,005 gram</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td90"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td32"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td33"><SPAN class="p3 ft14">per liter</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="id_2"> <P class="p117 ft7">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="p117 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="p140 ft7"><SPAN class="ft3">1.</SPAN><SPAN class="ft30">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="p141 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft65">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="p142 ft3">20</P> </DIV> </DIV> <DIV id="page_21"> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t20"> <TR> <TD class="tr4 td91"><SPAN class="p96 ft3">3. skatten som gäller för annat bränsle enligt första stycket, om sådant</SPAN> </TD> <TD class="tr4 td59"><SPAN class="p3 ft3">Prop. 2019/20:24</SPAN> </TD> </TR> <TR> <TD class="tr7 td91"><SPAN class="p3 ft3">bränsle i annat fall än som avses i 1 har förvärvats utan skatt,</SPAN> </TD> <TD class="tr7 td59"><SPAN class="p3 ft3">Bilaga 1</SPAN> </TD> </TR> </TABLE> <P class="p143 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="p143 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="p144 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="p45 ft4">Föreslagen lydelse</P> <P class="p145 ft48"><SPAN class="ft53">2</SPAN><SPAN class="ft66">kap. </SPAN><SPAN class="ft5">1 §</SPAN></P> <P class="p146 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="t21"> <TR> <TD class="tr20 td83"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr20 td39"><SPAN class="p33 ft19"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr20 td40"><SPAN class="p3 ft19">Slag av bränsle</SPAN> </TD> <TD class="tr9 td45"><SPAN class="p34 ft19">Skattebelopp</SPAN> </TD> <TD class="tr9 td46"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td47"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td85"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td25"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td26"><SPAN class="p34 ft18">Energiskatt</SPAN> </TD> <TD class="tr16 td27"><SPAN class="p3 ft18">Koldioxidskatt</SPAN> </TD> <TD class="tr16 td14"><SPAN class="p3 ft18">Summa</SPAN> </TD> </TR> <TR> <TD class="tr14 td92"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td32"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td33"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p3 ft14">skatt</SPAN> </TD> </TR> <TR> <TD class="tr16 td85"><SPAN class="p13 ft18">1.</SPAN> </TD> <TD class="tr16 td24"><SPAN class="p33 ft18">2710 11 41,</SPAN> </TD> <TD class="tr16 td25"><SPAN class="p3 ft18">Bensin som</SPAN> </TD> <TD class="tr16 td26"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td27"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td14"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td85"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p33 ft14">2710 11 45</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">uppfyller krav</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p33 ft15">eller</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">för</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td85"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p33 ft19">2710 11 49</SPAN> </TD> <TD rowspan=2 class="tr17 td25"><SPAN class="p3 ft19">a) miljöklass 1</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr18 td85"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr18 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr18 td26"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr18 td27"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr18 td14"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td85"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">– motorbensin</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p34 ft14"><SPAN class="ft21">4 </SPAN>kr <SPAN class="ft21">10 </SPAN>öre</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">2 kr <SPAN class="ft21">59 </SPAN>öre per</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft14">6 kr <SPAN class="ft21">69</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15">per liter</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">liter</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">öre per</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">liter</SPAN> </TD> </TR> <TR> <TD class="tr14 td85"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">– alkylatbensin</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p34 ft14">2 kr <SPAN class="ft21">07 </SPAN>öre</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">2 kr <SPAN class="ft21">59 </SPAN>öre per</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft14">4 kr <SPAN class="ft21">66</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15">per liter</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">liter</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">öre per</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">b) miljöklass 2</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft15"><SPAN class="ft22">4 </SPAN>kr <SPAN class="ft22">13 </SPAN>öre</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">2 kr <SPAN class="ft22">59 </SPAN>öre per</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">6 kr <SPAN class="ft22">72</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td85"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p34 ft14">per liter</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">liter</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft14">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td85"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td14"><SPAN class="p3 ft19">liter</SPAN> </TD> </TR> <TR> <TD class="tr5 td85"><SPAN class="p13 ft19">2.</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p33 ft19">2710 11 31,</SPAN> </TD> <TD class="tr5 td25"><SPAN class="p3 ft19">Annan bensin</SPAN> </TD> <TD class="tr5 td26"><SPAN class="p34 ft19"><SPAN class="ft23">5 </SPAN>kr <SPAN class="ft23">02 </SPAN>öre</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p3 ft19">2 kr <SPAN class="ft23">59 </SPAN>öre per</SPAN> </TD> <TD class="tr5 td14"><SPAN class="p3 ft19">7 kr <SPAN class="ft23">61</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td85"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p33 ft14">2710 11 51</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">än som avses</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p34 ft14">per liter</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">liter</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft14">öre per</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p33 ft15">eller</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">under 1 eller 7</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td85"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p33 ft19">2710 11 59</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr1 td85"><SPAN class="p13 ft19">3.</SPAN> </TD> <TD class="tr1 td24"><SPAN class="p33 ft19">2710 19 21,</SPAN> </TD> <TD class="tr1 td25"><SPAN class="p3 ft19">Eldningsolja,</SPAN> </TD> <TD class="tr1 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p33 ft15">2710 19 25,</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">dieselbrännolja,</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p33 ft15">2710 19 41–</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">fotogen, m.m.</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td85"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p33 ft14">2710 19 49</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">som</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p33 ft15">eller</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p33 ft15">2710 19 61–</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td85"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p33 ft19">2710 19 69</SPAN> </TD> <TD rowspan=2 class="tr17 td25"><SPAN class="p3 ft19">a) har försetts</SPAN> </TD> <TD rowspan=2 class="tr17 td26"><SPAN class="p34 ft19"><SPAN class="ft23">903 </SPAN>kr per</SPAN> </TD> <TD rowspan=2 class="tr17 td27"><SPAN class="p3 ft23">3 420 <SPAN class="ft19">kr per</SPAN></SPAN> </TD> <TD rowspan=2 class="tr17 td14"><SPAN class="p3 ft23">4 323 <SPAN class="ft19">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr18 td85"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr18 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td85"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">med märk- och</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p34 ft14">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft14">per m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td85"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">färgämnen eller</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p147 ft15">ger mindre än 85 volymprocent destillat vid 350°C, b) inte har för-</P> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p41 ft19">setts med</P> </DIV> <DIV id="id_2_2"> <P class="p41 ft3">21</P> </DIV> </DIV> </DIV> <DIV id="page_22"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p41 ft5">Prop. 2019/20:24 Bilaga 1</P> </DIV> <DIV id="id_1_2"> <TABLE cellpadding=0 cellspacing=0 class="t19"> <TR> <TD class="tr9 td88"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td39"><SPAN class="p18 ft19"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr9 td40"><SPAN class="p3 ft19">Slag av bränsle</SPAN> </TD> <TD class="tr7 td45"><SPAN class="p31 ft19">Skattebelopp</SPAN> </TD> <TD class="tr7 td46"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td47"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td89"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td25"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td26"><SPAN class="p31 ft18">Energiskatt</SPAN> </TD> <TD class="tr16 td27"><SPAN class="p3 ft18">Koldioxidskatt</SPAN> </TD> <TD class="tr16 td14"><SPAN class="p3 ft18">Summa</SPAN> </TD> </TR> <TR> <TD class="tr14 td90"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td32"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td33"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p3 ft14">skatt</SPAN> </TD> </TR> <TR> <TD class="tr16 td89"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td25"><SPAN class="p3 ft18">märk- och</SPAN> </TD> <TD class="tr16 td26"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td27"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr16 td14"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">färgämnen och</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">ger minst</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">85 volympro-</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td89"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">cent destillat</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">vid 350°C, till-</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">hörig</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr17 td27"><SPAN class="p3 ft23">2 246 <SPAN class="ft19">kr per</SPAN></SPAN> </TD> <TD rowspan=2 class="tr17 td14"><SPAN class="p3 ft23">4 707 <SPAN class="ft19">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">miljöklass 1</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft22">2 461 <SPAN class="ft15">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td89"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft14">per m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft14">per m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">miljöklass 2</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft22">2 777 <SPAN class="ft15">kr per</SPAN></SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft22">2 246 <SPAN class="ft15">kr per</SPAN></SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft22">5 023 <SPAN class="ft15">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">miljöklass 3</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft22">2 941 <SPAN class="ft15">kr per</SPAN></SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft22">2 246 <SPAN class="ft15">kr per</SPAN></SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft22">5 187 <SPAN class="ft15">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td89"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">eller inte tillhör</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft14">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft14">per m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">någon</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td89"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft19">miljöklass</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr1 td89"><SPAN class="p13 ft19">4.</SPAN> </TD> <TD class="tr1 td24"><SPAN class="p18 ft19">2711 12 11–</SPAN> </TD> <TD class="tr1 td25"><SPAN class="p3 ft19">Gasol m.m.</SPAN> </TD> <TD class="tr1 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p18 ft15">2711 19 00</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">som används</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">för</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td89"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">a) drift av</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft14">0 kr per</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft21">3 598 <SPAN class="ft14">kr per</SPAN></SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft21">3 598 <SPAN class="ft14">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">motordrivet</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15">1 000 kg</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">per</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">fordon, fartyg</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">eller luftfartyg</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td89"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">b) annat ända-</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft21">1 160 <SPAN class="ft14">kr per</SPAN></SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft21">3 598 <SPAN class="ft14">kr per</SPAN></SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft21">4 758 <SPAN class="ft14">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">mål än som</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15">1 000 kg</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td89"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft19">avses under a</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td14"><SPAN class="p3 ft19">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr1 td89"><SPAN class="p13 ft19">5.</SPAN> </TD> <TD class="tr1 td24"><SPAN class="p18 ft19">2711 11 00,</SPAN> </TD> <TD class="tr1 td25"><SPAN class="p3 ft19">Naturgas som</SPAN> </TD> <TD class="tr1 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td14"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p18 ft15">2711 21 00</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">används för</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr17 td27"><SPAN class="p3 ft23">2 561 <SPAN class="ft19">kr per</SPAN></SPAN> </TD> <TD rowspan=2 class="tr17 td14"><SPAN class="p3 ft23">2 561 <SPAN class="ft19">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">a) drift av</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15">0 kr per</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">motordrivet</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">per</SPAN> </TD> </TR> <TR> <TD class="tr14 td89"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">fordon, fartyg</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft14">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">eller luftfartyg</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr17 td27"><SPAN class="p3 ft23">2 561 <SPAN class="ft19">kr per</SPAN></SPAN> </TD> <TD rowspan=2 class="tr17 td14"><SPAN class="p3 ft23">3 559 <SPAN class="ft19">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">b) annat ända-</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft15"><SPAN class="ft22">998 </SPAN>kr per</SPAN> </TD> </TR> <TR> <TD class="tr14 td89"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">mål än som</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft14">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft14">per</SPAN> </TD> </TR> <TR> <TD class="tr8 td89"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td25"><SPAN class="p3 ft19">avses under a</SPAN> </TD> <TD class="tr8 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td14"><SPAN class="p3 ft19">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr8 td89"><SPAN class="p13 ft19">6.</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p18 ft19">2701, 2702</SPAN> </TD> <TD class="tr8 td25"><SPAN class="p3 ft19">Kol och koks</SPAN> </TD> <TD class="tr8 td26"><SPAN class="p31 ft19"><SPAN class="ft23">687 </SPAN>kr per</SPAN> </TD> <TD class="tr8 td27"><SPAN class="p3 ft23">2 976 <SPAN class="ft19">kr per</SPAN></SPAN> </TD> <TD class="tr8 td14"><SPAN class="p3 ft23">3 663 <SPAN class="ft19">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td89"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p18 ft14">eller 2704</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft14">1 000 kg</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft14">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td89"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td14"><SPAN class="p3 ft19">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr5 td89"><SPAN class="p13 ft19">7.</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p18 ft19">2710 11 31</SPAN> </TD> <TD class="tr5 td25"><SPAN class="p3 ft19">Flygbensin</SPAN> </TD> <TD class="tr5 td26"><SPAN class="p31 ft19"><SPAN class="ft23">4 </SPAN>kr <SPAN class="ft23">13 </SPAN>öre</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p3 ft19">2 kr <SPAN class="ft23">59 </SPAN>öre per</SPAN> </TD> <TD class="tr5 td14"><SPAN class="p3 ft19">6 kr <SPAN class="ft23">72</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td89"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p3 ft14">med en blyhalt</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft14">per liter</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft14">liter</SPAN> </TD> <TD class="tr14 td14"><SPAN class="p3 ft14">öre per</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">om högst</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft15">liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td89"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p3 ft15">0,005 gram</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> <TD class="tr15 td14"><SPAN class="p3 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td90"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td32"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td33"><SPAN class="p3 ft14">per liter</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p3 ft25">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p41 ft3">22</P> </DIV> <DIV id="id_2_2"> <P class="p148 ft7">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="p148 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="p148 ft7">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="p148 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_23"> <TABLE cellpadding=0 cellspacing=0 class="t20"> <TR> <TD class="tr4 td91"><SPAN class="p96 ft3">3. skatten som gäller för annat bränsle enligt första stycket, om sådant</SPAN> </TD> <TD class="tr4 td59"><SPAN class="p3 ft3">Prop. 2019/20:24</SPAN> </TD> </TR> <TR> <TD class="tr7 td91"><SPAN class="p3 ft3">bränsle i annat fall än som avses i 1 har förvärvats utan skatt,</SPAN> </TD> <TD class="tr7 td59"><SPAN class="p3 ft3">Bilaga 1</SPAN> </TD> </TR> </TABLE> <P class="p143 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="p143 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="p144 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="t22"> <TR> <TD colspan=3 class="tr1 td93"><SPAN class="p3 ft4">Nuvarande lydelse</SPAN> </TD> <TD class="tr1 td94"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td53"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr1 td93"><SPAN class="p3 ft4">Föreslagen lydelse</SPAN> </TD> <TD class="tr1 td95"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr1 td89"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr22 td55"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr22 td56"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr22 td96"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr22 td94"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr22 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr22 td84"><SPAN class="p57 ft3">1 b §<SPAN class="ft13">5</SPAN></SPAN> </TD> <TD class="tr22 td96"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr22 td95"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr22 td89"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td55"><SPAN class="p96 ft3">För</SPAN> </TD> <TD colspan=3 class="tr7 td58"><SPAN class="p57 ft3">kalenderåret</SPAN> </TD> <TD class="tr7 td52"><SPAN class="p59 ft4">2020</SPAN> </TD> <TD class="tr7 td53"><SPAN class="p149 ft37">och</SPAN> </TD> <TD colspan=4 class="tr7 td97"><SPAN class="p13 ft3">För kalenderåret <SPAN class="ft4">2021 </SPAN>och</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td25"><SPAN class="p3 ft3">efterföljande</SPAN> </TD> <TD colspan=3 class="tr9 td59"><SPAN class="p150 ft3">kalenderår</SPAN> </TD> <TD class="tr9 td53"><SPAN class="p149 ft3">ska</SPAN> </TD> <TD class="tr9 td25"><SPAN class="p3 ft3">efterföljande</SPAN> </TD> <TD colspan=2 class="tr9 td98"><SPAN class="p151 ft3">kalenderår</SPAN> </TD> <TD class="tr9 td89"><SPAN class="p13 ft3">ska</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td25"><SPAN class="p3 ft3">energiskatt</SPAN> </TD> <TD class="tr7 td96"><SPAN class="p3 ft3">och</SPAN> </TD> <TD colspan=3 class="tr7 td99"><SPAN class="p149 ft3">koldioxidskatt</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p3 ft3">energiskatt</SPAN> </TD> <TD class="tr7 td96"><SPAN class="p3 ft3">och</SPAN> </TD> <TD colspan=2 class="tr7 td27"><SPAN class="p13 ft3">koldioxidskatt</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td61"><SPAN class="p3 ft3">betalas med belopp som motsvarar</SPAN> </TD> <TD colspan=4 class="tr7 td97"><SPAN class="p3 ft3">betalas med belopp som motsvarar</SPAN> </TD> </TR> <TR> <TD class="tr9 td55"><SPAN class="p3 ft3">de i</SPAN> </TD> <TD colspan=2 class="tr9 td100"><SPAN class="p3 ft3">1 § angivna</SPAN> </TD> <TD colspan=3 class="tr9 td99"><SPAN class="p149 ft37">skattebeloppen</SPAN> </TD> <TD colspan=2 class="tr9 td93"><SPAN class="p3 ft3">de i 1 § angivna</SPAN> </TD> <TD colspan=2 class="tr9 td27"><SPAN class="p13 ft37">skattebeloppen</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td61"><SPAN class="p3 ft3">efter en årlig omräkning enligt</SPAN> </TD> <TD colspan=4 class="tr7 td97"><SPAN class="p3 ft3">efter en årlig omräkning enligt</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td61"><SPAN class="p3 ft3">andra stycket. Regeringen fast-</SPAN> </TD> <TD colspan=4 class="tr7 td97"><SPAN class="p3 ft3">andra stycket. Regeringen fast-</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr9 td61"><SPAN class="p3 ft3">ställer före november månads ut-</SPAN> </TD> <TD colspan=4 class="tr9 td97"><SPAN class="p3 ft3">ställer före november månads ut-</SPAN> </TD> </TR> <TR> <TD class="tr7 td55"><SPAN class="p3 ft3">gång</SPAN> </TD> <TD colspan=3 class="tr7 td58"><SPAN class="p1 ft3">de omräknade</SPAN> </TD> <TD colspan=2 class="tr7 td63"><SPAN class="p149 ft37">skattebelopp</SPAN> </TD> <TD colspan=4 class="tr7 td97"><SPAN class="p3 ft3">gång de omräknade skattebelopp</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td61"><SPAN class="p3 ft3">som ska tas ut för påföljande</SPAN> </TD> <TD colspan=4 class="tr7 td97"><SPAN class="p3 ft3">som ska tas ut för påföljande</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td25"><SPAN class="p3 ft3">kalenderår.</SPAN> </TD> <TD class="tr9 td96"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td94"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td53"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td25"><SPAN class="p3 ft3">kalenderår.</SPAN> </TD> <TD class="tr9 td96"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td95"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td89"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr13 td64"><SPAN class="p96 ft38">För bränslen som avses i</SPAN> </TD> <TD class="tr13 td53"><SPAN class="p3 ft39">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft39">&nbsp;</SPAN> </TD> <TD class="tr13 td96"><SPAN class="p3 ft39">&nbsp;</SPAN> </TD> <TD class="tr13 td95"><SPAN class="p3 ft39">&nbsp;</SPAN> </TD> <TD class="tr13 td89"><SPAN class="p3 ft39">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p143 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="p66 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft28">1 § första stycket 1, 2, 3 b och 7 ska</SPAN></P> <P class="p143 ft7"><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="p143 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 jämförelsetalet enligt tredje stycket med ett årligt tillägg av två procentenheter, med avdrag för det omräknade koldioxidskattebeloppet enligt a.</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t23"> <TR> <TD class="tr20 td61"><SPAN class="p149 ft3">Med jämförelsetal avses det</SPAN> </TD> <TD class="tr20 td97"><SPAN class="p13 ft3">Med jämförelsetal avses det</SPAN> </TD> </TR> <TR> <TD class="tr9 td61"><SPAN class="p149 ft37">värde, uttryckt i procent, som anger</SPAN> </TD> <TD class="tr9 td97"><SPAN class="p13 ft37">värde, uttryckt i procent, som anger</SPAN> </TD> </TR> <TR> <TD class="tr7 td61"><SPAN class="p149 ft3">förhållandet mellan det allmänna</SPAN> </TD> <TD class="tr7 td97"><SPAN class="p13 ft3">förhållandet mellan det allmänna</SPAN> </TD> </TR> <TR> <TD class="tr7 td61"><SPAN class="p149 ft3">prisläget i juni månad året närmast</SPAN> </TD> <TD class="tr7 td97"><SPAN class="p13 ft3">prisläget i juni månad året närmast</SPAN> </TD> </TR> <TR> <TD class="tr9 td61"><SPAN class="p149 ft3">före det år beräkningen avser och</SPAN> </TD> <TD class="tr9 td97"><SPAN class="p13 ft3">före det år beräkningen avser och</SPAN> </TD> </TR> <TR> <TD class="tr13 td61"><SPAN class="p152 ft38">prisläget i juni <SPAN class="ft40">2018</SPAN>.</SPAN> </TD> <TD class="tr13 td97"><SPAN class="p63 ft38">prisläget i juni <SPAN class="ft40">2019</SPAN>.</SPAN> </TD> </TR> </TABLE> <P class="p143 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="t24"> <TR> <TD class="tr5 td101"><SPAN class="p3 ft19"><SPAN class="ft24">5 </SPAN>Senaste lydelse 2019:447.</SPAN> </TD> <TD class="tr5 td102"><SPAN class="p13 ft3">23</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_24"> <DIV id="p24dimg1"> <INGENBILD zsrc="H7032424x1.jpg/" id="p24img1"> </DIV> <P class="p88 ft3">Prop. 2019/20:24</P> <P class="p153 ft3">Bilaga 1</P> <P class="p154 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft31">Denna lag träder i kraft den 1 januari 2020.</SPAN></P> <P class="p155 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft67">Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</SPAN></P> <P class="p156 ft3">24</P> </DIV> <DIV id="page_25"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p41 ft68">Förteckning över remissinstanserna beträffande promemorian Sänkt skatt på drivmedel</P> </DIV> <DIV id="id_1_2"> <P class="p41 ft5">Prop. 2019/20:24 Bilaga 2</P> </DIV> </DIV> <DIV id="id_2"> <P class="p157 ft3">Efter remiss har yttranden kommit in från BIL Sweden, Ekonomistyrningsverket, Energigas Sverige, Företagarna, Förvaltningsrätten i Linköping, Förvaltningsrätten i Falun, Hela Sverige ska leva, Kammarrätten i Göteborg, Kommerskollegium, Konjunkturinstitutet, Konkurrensverket, Konsumentverket, Lantbrukarnas Riksförbund (LRF), Naturvårdsverket, Riksförbundet M Sverige (f.d. Motormännen), Regelrådet, Skattebetalarna, Skatteverket, Skogsindustrierna, Skogsstyrelsen, Statens energimyndighet, Statens jordbruksverk, Statens väg- och transportforskningsinstitut (VTI), Statskontoret, Svemin, Svenska bioenergiföreningen (Svebio), Svenska Petroleum och Biodrivmedel Institutet (SPBI), Svenskt Näringsliv, Sveriges Åkeriföretag, Tillväxtverket, Trafikanalys, Trafikverket, Transportföretagen och Transportstyrelsen.</P> <P class="p158 ft3">Följande remissinstanser har inte svarat eller angett att de avstår från att lämna några synpunkter: 2030 sekretariatet, Chalmers tekniska högskola, Energiföretagen Sverige, Fossilfritt Sverige, Greenpeace, Gröna Bilister, Göteborgs Stad, Innovations- och kemiindustrierna i Sverige (IKEM), Jernkontoret, Kungliga Skogs- och Lantbruksakademien (KSLA), Kungliga tekniska högskolan (KTH), Lantbrukarnas Riksförbund (Skogsägarna), Myndigheten för tillväxtpolitiska utvärderingar och analyser (Tillväxtanalys), Naturskyddsföreningen, Skogsentreprenörerna, Sveriges kommuner och landsting (SKL) och Sveriges lantbruksuniversitet (SLU).</P> <P class="p159 ft3">25</P> </DIV> </DIV> <DIV id="page_26"> <DIV id="p26dimg1"> <INGENBILD zsrc="H7032426x1.jpg/" id="p26img1"> </DIV> <P class="p88 ft1"><SPAN class="ft8">Prop. 2019/20:24 </SPAN>Finansdepartementet</P> <P class="p160 ft3">Utdrag ur protokoll vid regeringssammanträde den 17 oktober 2019</P> <P class="p161 ft5">Närvarande: statsrådet Johansson, ordförande, och statsråden Lövin, Baylan, Hallengren, Hultqvist, Bolund, Damberg, Shekarabi, Ygeman, Ekström, Eneroth, Nilsson, Ernkrans, Lindhagen, Hallberg, Micko</P> <P class="p70 ft3">Föredragande: statsrådet Bolund</P> <P class="p162 ft3">Regeringen beslutar proposition Sänkt skatt på drivmedel</P> <P class="p163 ft3">26</P> </DIV> </div><style> TD,TD.p2h { zzzfont-size:90%; zzzmargin-right:2px; zzzoverflow:visable; zzzword-wrap: break-word; } P { zdisplay:block; } .divbreak { clear:both; display:block; zwidth: 100%; zheight: 1px; zword-wrap: break-word; } .xecp { display:block; margin: 0px !important; padding: 0px !important; } .ec { border-style:solid; border-width:1px; display:block; margin: 0px !important; padding: 0px !important; } .TOPS { overflow:visable; margin:2px; width:690px !important; } </style> 1 1 Riksdagen antar regeringens förslag till lag om ändring i lagen (1994:1776) om skatt på energi. Bifall Bifall 2019/20:SkU15 SkU B Bordlagd 2019-10-22 00:00:00 inträffat 0 behandling INL Inlämnad 2019-10-22 00:00:00 inträffat 0 behandling HÄN Hänvisad 2019-10-23 00:00:00 inträffat 0 behandling MOT Motionstid slutar 2019-11-06 00:00:00 inträffat 0 behandling 0473783431010 Morgan Johansson S 1 Statsråd1 0956444284814 Per Bolund MP 2 Statsråd2 inlamnatav Inlämnat av Finansdepartementet H70324 2019-12-04 16:28:45 statustext statustext Ärendet är avslutat H70324 2019-12-04 17:14:34 tilldelat Tilldelat Skatteutskottet H70324 2019-12-04 16:28:45 H70324 prop_201920__24.pdf 271482 pdf Sänkt skatt på drivmedel https://data.riksdagen.se/fil/83F07F0C-9563-497C-B17B-ABA9D1A12BC5 behandlas_i 2019/20:SkU15 H701SkU15 bet 2019/20 SkU15 Sänkt skatt på drivmedel bet Betänkande följdmotion av Eric Westroth m.fl. (SD)<br />med anledning av prop. 2019/20:24 Sänkt skatt på drivmedel H7023419 mot 2019/20 3419 med anledning av prop. 2019/20:24 Sänkt skatt på drivmedel av Eric Westroth m.fl. (SD) mot Motion följdmotion av Niklas Wykman m.fl. (M)<br />med anledning av prop. 2019/20:24 Sänkt skatt på drivmedel H7023420 mot 2019/20 3420 med anledning av prop. 2019/20:24 Sänkt skatt på drivmedel av Niklas Wykman m.fl. (M) mot Motion