5072811
H80329
2020/21
29
prop
prop
prop
Proposition 2020/21:29
Proposition
Proposition
Finansdepartementet
SkU
29
0
2020-10-22 00:00:00
2020-12-02 16:49:33
2020-10-22 00:00:00
Pausad BNP-indexering för drivmedel
Klar
html-ec
prop-RIM
30ad3f8c-fda0-42f4-9866-f433abb79c08
https://data.riksdagen.se/dokument/H80329/text
https://data.riksdagen.se/dokument/H80329
https://data.riksdagen.se/dokumentstatus/H80329
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<DIV id="page_1">
<DIV id="p1dimg1">
<INGENBILD zsrc="H803291x1.jpg/" id="p1img1">
</DIV>
<DIV class="dclr"></DIV>
<P class="p0 ft0">Regeringens proposition 2020/21:29</P>
<TABLE cellpadding=0 cellspacing=0 class="t0">
<TR>
<TD class="tr0 td0"><SPAN class="p1 ft1">Pausad <NOBR>BNP-indexering</NOBR> för drivmedel</SPAN> </TD>
<TD class="tr0 td1"><SPAN class="p2 ft1">Prop.</SPAN> </TD>
</TR>
<TR>
<TD class="tr1 td2"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td3"><SPAN class="p2 ft1">2020/21:29</SPAN> </TD>
</TR>
</TABLE>
<P class="p4 ft3">Regeringen överlämnar denna proposition till riksdagen.</P>
<P class="p5 ft3">Stockholm den 22 oktober 2020</P>
<P class="p6 ft4">Stefan Löfven</P>
<P class="p7 ft4">Magdalena Andersson <SPAN class="ft3">(Finansdepartementet)</SPAN></P>
<P class="p8 ft1">Propositionens huvudsakliga innehåll</P>
<P class="p9 ft3"><SPAN class="ft3">I</SPAN><SPAN class="ft5">propositionen föreslås att den årliga </SPAN><NOBR>BNP-indexeringen</NOBR> av skattesatserna på bl.a. bensin och diesel inte tillämpas för kalenderåret 2021. Det innebär att energiskatten enbart ska räknas om med hänsyn till förändringar i konsumentprisindex (KPI). Förslaget medför ändringar i lagen (1994:1776) om skatt på energi. Ändringarna föreslås träda i kraft den 1 januari 2021.</P>
<P class="p10 ft3">1</P>
</DIV>
<DIV id="page_2">
<DIV>
<DIV id="id_1">
<P class="p11 ft3">Prop. 2020/21:29</P>
<P class="p12 ft3">2</P>
</DIV>
<DIV id="id_2">
<P class="p11 ft1">Innehållsförteckning</P>
<TABLE cellpadding=0 cellspacing=0 class="t1">
<TR>
<TD class="tr2 td4"><SPAN class="p13 ft3"><A href="#page_3">1</A></SPAN> </TD>
<TD colspan=2 class="tr2 td5"><SPAN class="p14 ft3"><A href="#page_3">Förslag till riksdagsbeslut .................................................................</A></SPAN> </TD>
<TD class="tr2 td6"><SPAN class="p13 ft3"><A href="#page_3">3</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr3 td4"><SPAN class="p13 ft3"><A href="#page_4">2</A></SPAN> </TD>
<TD colspan=2 class="tr3 td5"><SPAN class="p14 ft3"><A href="#page_4">Förslag till lag om ändring i lagen (1994:1776) om skatt på</A></SPAN> </TD>
<TD class="tr3 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td7"><SPAN class="p14 ft3"><A href="#page_4">energi</A></SPAN> </TD>
<TD class="tr4 td8"><SPAN class="p1 ft3"><A href="#page_4">................................................................................................</A></SPAN> </TD>
<TD class="tr4 td6"><SPAN class="p13 ft3"><A href="#page_4">4</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td4"><SPAN class="p13 ft3"><A href="#page_10">3</A></SPAN> </TD>
<TD colspan=2 class="tr5 td5"><SPAN class="p14 ft3"><A href="#page_10">Ärendet och dess beredning ............................................................</A></SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p13 ft3"><A href="#page_10">10</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td4"><SPAN class="p13 ft3"><A href="#page_10">4</A></SPAN> </TD>
<TD colspan=2 class="tr5 td5"><SPAN class="p14 ft3"><A href="#page_10">Förändringar i indexering av skatten på drivmedel.........................</A></SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p13 ft3"><A href="#page_10">10</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p14 ft3"><A href="#page_10">4.1</A></SPAN> </TD>
<TD class="tr6 td8"><SPAN class="p15 ft3"><A href="#page_10">Bakgrund ..........................................................................</A></SPAN> </TD>
<TD class="tr6 td6"><SPAN class="p13 ft3"><A href="#page_10">10</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td7"><SPAN class="p14 ft3"><A href="#page_11">4.2</A></SPAN> </TD>
<TD class="tr4 td8"><SPAN class="p15 ft3"><A href="#page_11">Pausad </A><NOBR><A href="#page_11">BNP-indexering</A></NOBR><A href="#page_11"> för drivmedel.............................</A></SPAN> </TD>
<TD class="tr4 td6"><SPAN class="p13 ft3"><A href="#page_11">11</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td4"><SPAN class="p13 ft3"><A href="#page_13">5</A></SPAN> </TD>
<TD colspan=2 class="tr5 td5"><SPAN class="p14 ft3"><A href="#page_13">Konsekvensanalys...........................................................................</A></SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p13 ft3"><A href="#page_13">13</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td7"><SPAN class="p14 ft3"><A href="#page_13">5.1</A></SPAN> </TD>
<TD class="tr4 td8"><SPAN class="p15 ft3"><A href="#page_13">Syfte och alternativa lösningar .........................................</A></SPAN> </TD>
<TD class="tr4 td6"><SPAN class="p13 ft3"><A href="#page_13">13</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p14 ft3"><A href="#page_14">5.2</A></SPAN> </TD>
<TD class="tr6 td8"><SPAN class="p15 ft3"><A href="#page_14">Offentligfinansiella effekter .............................................</A></SPAN> </TD>
<TD class="tr6 td6"><SPAN class="p13 ft3"><A href="#page_14">14</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td7"><SPAN class="p14 ft3"><A href="#page_14">5.3</A></SPAN> </TD>
<TD class="tr4 td8"><SPAN class="p15 ft3"><A href="#page_14">Effekter för företagen .......................................................</A></SPAN> </TD>
<TD class="tr4 td6"><SPAN class="p13 ft3"><A href="#page_14">14</A></SPAN> </TD>
</TR>
</TABLE>
<P class="p16 ft3"><SPAN class="ft3">5.4</SPAN><A href="#page_14"><SPAN class="ft6">Effekter för enskilda och för den ekonomiska</SPAN></A></P>
<TABLE cellpadding=0 cellspacing=0 class="t2">
<TR>
<TD class="tr4 td9"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td10"><SPAN class="p13 ft3"><A href="#page_14">jämställdheten...................................................................</A></SPAN> </TD>
<TD class="tr4 td6"><SPAN class="p13 ft3"><A href="#page_14">14</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td9"><SPAN class="p17 ft3"><A href="#page_15">5.5</A></SPAN> </TD>
<TD class="tr4 td10"><SPAN class="p13 ft3"><A href="#page_15">Effekter för miljön............................................................</A></SPAN> </TD>
<TD class="tr4 td6"><SPAN class="p13 ft3"><A href="#page_15">15</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td9"><SPAN class="p17 ft3"><A href="#page_16">5.6</A></SPAN> </TD>
<TD class="tr4 td10"><SPAN class="p13 ft3"><A href="#page_16">Effekter för myndigheter och domstolar ..........................</A></SPAN> </TD>
<TD class="tr4 td6"><SPAN class="p13 ft3"><A href="#page_16">16</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td9"><SPAN class="p17 ft3"><A href="#page_16">5.7</A></SPAN> </TD>
<TD class="tr6 td10"><SPAN class="p13 ft3"><A href="#page_16">Förslagets förenlighet med </A><NOBR><A href="#page_16">EU-rätten ..............................</A></NOBR></SPAN> </TD>
<TD class="tr6 td6"><SPAN class="p13 ft3"><A href="#page_16">16</A></SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td11"><SPAN class="p13 ft3"><A href="#page_16">6 Författningskommentar...................................................................</A></SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p13 ft3"><A href="#page_16">16</A></SPAN> </TD>
</TR>
</TABLE>
<P class="p18 ft3"><SPAN class="ft3">6.1</SPAN><A href="#page_16"><SPAN class="ft6">Förslaget till lag om ändring i lagen (1994:1776) om</SPAN></A></P>
<TABLE cellpadding=0 cellspacing=0 class="t2">
<TR>
<TD class="tr6 td12"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td13"><SPAN class="p13 ft3"><A href="#page_16">skatt på energi...................................................................</A></SPAN> </TD>
<TD class="tr6 td6"><SPAN class="p13 ft3"><A href="#page_16">16</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr3 td12"><SPAN class="p3 ft3">Bilaga 1</SPAN> </TD>
<TD class="tr3 td13"><SPAN class="p13 ft3"><A href="#page_18">Promemorians lagförslag..................................................</A></SPAN> </TD>
<TD class="tr3 td6"><SPAN class="p13 ft3"><A href="#page_18">18</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td12"><SPAN class="p3 ft3">Bilaga 2</SPAN> </TD>
<TD class="tr5 td13"><SPAN class="p13 ft3"><A href="#page_24">Förteckning över remissinstanserna .................................</A></SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p13 ft3"><A href="#page_24">24</A></SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td11"><SPAN class="p3 ft3"><A href="#page_25">Utdrag ur protokoll vid regeringssammanträde den 22 oktober</A></SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td12"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td13"><SPAN class="p13 ft3"><A href="#page_25">2020 .......................................................................................</A></SPAN> </TD>
<TD class="tr6 td6"><SPAN class="p13 ft3"><A href="#page_25">25</A></SPAN> </TD>
</TR>
</TABLE>
</DIV>
</DIV>
</DIV>
<DIV id="page_3">
<TABLE cellpadding=0 cellspacing=0 class="t3">
<TR>
<TD rowspan=2 class="tr7 td14"><SPAN class="p19 ft1">1</SPAN> </TD>
<TD rowspan=2 class="tr7 td15"><SPAN class="p20 ft1">Förslag till riksdagsbeslut</SPAN> </TD>
<TD class="tr8 td16"><SPAN class="p3 ft3">Prop. 2020/21:29</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td16"><SPAN class="p3 ft7"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p21 ft3">Regeringens förslag:</P>
<P class="p22 ft3">Riksdagen antar regeringens förslag till lag om ändring i lagen (1994:1776) om skatt på energi.</P>
<P class="p23 ft3">3</P>
</DIV>
<DIV id="page_4">
<TABLE cellpadding=0 cellspacing=0 class="t4">
<TR>
<TD class="tr8 td17"><SPAN class="p3 ft3">Prop. 2020/21:29</SPAN> </TD>
<TD rowspan=2 class="tr10 td18"><SPAN class="p19 ft1">2</SPAN> </TD>
<TD rowspan=2 class="tr10 td19"><SPAN class="p24 ft1">Förslag till lag om ändring i lagen</SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td17"><SPAN class="p3 ft8"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p25 ft1">(1994:1776) om skatt på energi</P>
<P class="p26 ft3">Härigenom föreskrivs att 2 kap. 1 och 1 b §§ lagen (1994:1776) om skatt på energi ska ha följande lydelse.</P>
<P class="p27 ft4">Nuvarande lydelse</P>
<P class="p28 ft9">2 kap.</P>
<P class="p29 ft3">1 §<SPAN class="ft10">1</SPAN></P>
<P class="p30 ft3">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="t5">
<TR>
<TD class="tr6 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td22"><SPAN class="p31 ft11"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr4 td23"><SPAN class="p3 ft11">Slag av bränsle</SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p32 ft11">Skattebelopp</SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td20"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p32 ft13">Energiskatt</SPAN> </TD>
<TD class="tr13 td31"><SPAN class="p3 ft13">Koldioxidskatt</SPAN> </TD>
<TD class="tr13 td32"><SPAN class="p3 ft13">Summa</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td35"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td36"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td38"><SPAN class="p3 ft11">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p13 ft15">1.</SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 11 41,</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">Bensin som</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 11 45</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">uppfyller krav</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">eller</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">för</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p31 ft11">2710 11 49</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">a) miljöklass 1</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">– motorbensin</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">4 kr <SPAN class="ft16">10 </SPAN>öre</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">2 kr <SPAN class="ft16">59 </SPAN>öre per</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">6 kr <SPAN class="ft16">69</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">per liter</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft11">– alkylatbensin</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p32 ft11">2 kr <SPAN class="ft17">07 </SPAN>öre</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11">2 kr <SPAN class="ft17">59 </SPAN>öre per</SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">4 kr <SPAN class="ft17">66</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">per liter</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft11">b) miljöklass 2</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p32 ft11">4 kr <SPAN class="ft17">13 </SPAN>öre</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11">2 kr <SPAN class="ft17">59 </SPAN>öre per</SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">6 kr <SPAN class="ft17">72</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">per liter</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr10 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td27"><SPAN class="p13 ft18">2.</SPAN> </TD>
<TD class="tr10 td28"><SPAN class="p31 ft18">2710 11 31,</SPAN> </TD>
<TD class="tr10 td29"><SPAN class="p3 ft18">Annan bensin</SPAN> </TD>
<TD class="tr10 td30"><SPAN class="p32 ft18">5 kr <SPAN class="ft19">02 </SPAN>öre</SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p3 ft18">2 kr <SPAN class="ft19">59 </SPAN>öre per</SPAN> </TD>
<TD class="tr10 td32"><SPAN class="p3 ft18">7 kr <SPAN class="ft19">61</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 11 51</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">än som avses</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">per liter</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">eller</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">under 1 eller 7</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p31 ft11">2710 11 59</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr16 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr16 td27"><SPAN class="p13 ft18">3.</SPAN> </TD>
<TD class="tr16 td28"><SPAN class="p31 ft18">2710 19 21,</SPAN> </TD>
<TD class="tr16 td29"><SPAN class="p3 ft18">Eldningsolja,</SPAN> </TD>
<TD class="tr16 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr16 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr16 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 19 25,</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">dieselbrännolja,</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p31 ft11">2710 19 41–</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft11">fotogen, m.m.</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 19 49</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">som</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">eller</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 19 61–</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p31 ft11">2710 19 69</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">a) har försetts</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15"><SPAN class="ft16">903 </SPAN>kr per</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft16">3 420 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft16">4 323 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">med märk- och</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">per m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">färgämnen eller</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft11">ger mindre än</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">85 volympro-</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">cent destillat</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">vid 350°C,</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft11">b) inte har för-</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">setts med</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">märk- och</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft11">färgämnen och</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">ger minst</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td20"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">85 volympro-</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr17 td20"><SPAN class="p33 ft3">4</SPAN> </TD>
<TD colspan=3 class="tr17 td39"><SPAN class="p3 ft18"><SPAN class="ft20">1 </SPAN>Senaste lydelse 2019:1244.</SPAN> </TD>
<TD class="tr17 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr17 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr17 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_5">
<TABLE cellpadding=0 cellspacing=0 class="t6">
<TR>
<TD class="tr4 td40"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td41"><SPAN class="p34 ft15"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr4 td42"><SPAN class="p3 ft15">Slag av bränsle</SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p32 ft15">Skattebelopp</SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td43"><SPAN class="p35 ft3">Prop. 2020/21:29</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td44"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td45"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td31"><SPAN class="p32 ft13">Energiskatt</SPAN> </TD>
<TD class="tr13 td31"><SPAN class="p3 ft13">Koldioxidskatt</SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft13">Summa</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td40"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td42"><SPAN class="p3 ft15">cent destillat</SPAN> </TD>
<TD class="tr15 td48"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td48"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">vid 350°C, till-</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">hörig</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">miljöklass 1</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft16">2 461 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft16">2 246 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft16">4 707 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p32 ft11">per m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr14 td47"><SPAN class="p3 ft11">per m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">miljöklass 2</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft16">2 777 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft16">2 246 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft16">5 023 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">per m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">miljöklass 3</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft16">2 941 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft16">2 246 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft16">5 187 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">eller inte tillhör</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p32 ft11">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr14 td47"><SPAN class="p3 ft11">per m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">någon</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">miljöklass</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr10 td44"><SPAN class="p13 ft18">4.</SPAN> </TD>
<TD class="tr10 td45"><SPAN class="p34 ft18">2711 12 11–</SPAN> </TD>
<TD class="tr10 td46"><SPAN class="p3 ft18">Gasol m.m.</SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p34 ft15">2711 19 00</SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">som används</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">för</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">a) drift av</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p32 ft11">0 kr per</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft17">3 598 <SPAN class="ft11">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr14 td47"><SPAN class="p3 ft17">3 598 <SPAN class="ft11">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">motordrivet</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">1 000 kg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">fordon, fartyg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">eller luftfartyg</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">b) annat ända-</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft16">1 160 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft16">3 598 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft16">4 758 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">mål än som</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">1 000 kg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">avses under a</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr10 td44"><SPAN class="p13 ft18">5.</SPAN> </TD>
<TD class="tr10 td45"><SPAN class="p34 ft18">2711 11 00,</SPAN> </TD>
<TD class="tr10 td46"><SPAN class="p3 ft18">Naturgas som</SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p34 ft15">2711 21 00</SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">används för</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">a) drift av</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">0 kr per</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft16">2 561 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft16">2 561 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">motordrivet</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p32 ft11">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr14 td47"><SPAN class="p3 ft11">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">fordon, fartyg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">eller luftfartyg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">b) annat ända-</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15"><SPAN class="ft16">998 </SPAN>kr per</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft16">2 561 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft16">3 559 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">mål än som</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p32 ft11">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr14 td47"><SPAN class="p3 ft11">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td46"><SPAN class="p3 ft18">avses under a</SPAN> </TD>
<TD class="tr6 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td47"><SPAN class="p3 ft18">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr3 td44"><SPAN class="p13 ft18">6.</SPAN> </TD>
<TD class="tr3 td45"><SPAN class="p34 ft18">2701, 2702</SPAN> </TD>
<TD class="tr3 td46"><SPAN class="p3 ft18">Kol och koks</SPAN> </TD>
<TD class="tr3 td31"><SPAN class="p32 ft18"><SPAN class="ft19">687 </SPAN>kr per</SPAN> </TD>
<TD class="tr3 td31"><SPAN class="p3 ft19">2 976 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr3 td47"><SPAN class="p3 ft19">3 663 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p34 ft15">eller 2704</SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">1 000 kg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr10 td44"><SPAN class="p13 ft18">7.</SPAN> </TD>
<TD class="tr10 td45"><SPAN class="p34 ft18">2710 11 31</SPAN> </TD>
<TD class="tr10 td46"><SPAN class="p3 ft18">Flygbensin</SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p32 ft18">4 kr <SPAN class="ft19">13 </SPAN>öre</SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p3 ft18">2 kr <SPAN class="ft19">59 </SPAN>öre per</SPAN> </TD>
<TD colspan=2 class="tr10 td47"><SPAN class="p3 ft18">6 kr <SPAN class="ft19">72</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">med en blyhalt</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">per liter</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">om högst</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">0,005 gram</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td52"><SPAN class="p3 ft11">per liter</SPAN> </TD>
<TD class="tr14 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td38"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p36 ft3">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 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="p38 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft5">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="ft5">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="p38 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft5">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="p39 ft3">5</P>
</DIV>
<DIV id="page_6">
<DIV>
<DIV id="id_1">
<P class="p11 ft3">Prop. 2020/21:29</P>
<P class="p12 ft3">6</P>
</DIV>
<DIV id="id_2">
<P class="p40 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft5">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="p41 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft5">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="p42 ft3">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="p43 ft4">Föreslagen lydelse</P>
<P class="p44 ft9"><SPAN class="ft9">2</SPAN><SPAN class="ft21">kap. </SPAN><SPAN class="ft3">1 §</SPAN></P>
<P class="p42 ft3">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="t7">
<TR>
<TD class="tr4 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td22"><SPAN class="p31 ft11"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr4 td23"><SPAN class="p3 ft11">Slag av bränsle</SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p32 ft11">Skattebelopp</SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">Energiskatt</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">Koldioxidskatt</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">Summa</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td33"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td34"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td35"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td36"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td37"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td38"><SPAN class="p3 ft15">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p13 ft15">1.</SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 11 41,</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">Bensin som</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 11 45</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">uppfyller krav</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">eller</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">för</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p31 ft11">2710 11 49</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">a) miljöklass 1</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">– motorbensin</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">4 kr <SPAN class="ft16">13 </SPAN>öre</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">2 kr <SPAN class="ft16">61 </SPAN>öre per</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">6 kr <SPAN class="ft16">74</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p32 ft11">per liter</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11">liter</SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">– alkylatbensin</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">2 kr <SPAN class="ft16">08 </SPAN>öre</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">2 kr <SPAN class="ft16">61 </SPAN>öre per</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">4 kr <SPAN class="ft16">69</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">per liter</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">b) miljöklass 2</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">4 kr <SPAN class="ft16">16 </SPAN>öre</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">2 kr <SPAN class="ft16">61 </SPAN>öre per</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">6 kr <SPAN class="ft16">77</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">per liter</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr16 td27"><SPAN class="p13 ft18">2.</SPAN> </TD>
<TD class="tr16 td28"><SPAN class="p31 ft18">2710 11 31,</SPAN> </TD>
<TD class="tr16 td29"><SPAN class="p3 ft18">Annan bensin</SPAN> </TD>
<TD class="tr16 td30"><SPAN class="p32 ft18">5 kr <SPAN class="ft19">05 </SPAN>öre</SPAN> </TD>
<TD class="tr16 td31"><SPAN class="p3 ft18">2 kr <SPAN class="ft19">61 </SPAN>öre per</SPAN> </TD>
<TD class="tr16 td32"><SPAN class="p3 ft18">7 kr 6<SPAN class="ft19">6</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 11 51</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">än som avses</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">per liter</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p31 ft11">eller</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft11">under 1 eller 7</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 11 59</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr16 td27"><SPAN class="p13 ft18">3.</SPAN> </TD>
<TD class="tr16 td28"><SPAN class="p31 ft18">2710 19 21,</SPAN> </TD>
<TD class="tr16 td29"><SPAN class="p3 ft18">Eldningsolja,</SPAN> </TD>
<TD class="tr16 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr16 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr16 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p31 ft11">2710 19 25,</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft11">dieselbrännolja,</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 19 41–</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">fotogen, m.m.</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 19 49</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">som</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">eller</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p31 ft11">2710 19 61–</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 19 69</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">a) har försetts</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15"><SPAN class="ft16">909 </SPAN>kr per</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft16">3 444 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft16">4 353 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft11">med märk- och</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p32 ft11">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">per m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft11">färgämnen eller</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p45 ft15">ger mindre än 85 volymprocent destillat vid 350°C, b) inte har försetts med märk- och färgämnen och ger minst</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_7">
<TABLE cellpadding=0 cellspacing=0 class="t6">
<TR>
<TD class="tr4 td40"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td41"><SPAN class="p34 ft15"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr4 td42"><SPAN class="p3 ft15">Slag av bränsle</SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p32 ft15">Skattebelopp</SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td43"><SPAN class="p35 ft3">Prop. 2020/21:29</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td44"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td45"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td31"><SPAN class="p32 ft13">Energiskatt</SPAN> </TD>
<TD class="tr13 td31"><SPAN class="p3 ft13">Koldioxidskatt</SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft13">Summa</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td40"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td42"><SPAN class="p3 ft15">85 volympro-</SPAN> </TD>
<TD class="tr15 td48"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td48"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">cent destillat</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">vid 350°C, till-</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">hörig</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">miljöklass 1</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p32 ft17">2 478 <SPAN class="ft11">kr</SPAN></SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11"><SPAN class="ft17">2 </SPAN>2<SPAN class="ft17">62 </SPAN>kr per</SPAN> </TD>
<TD colspan=2 class="tr14 td47"><SPAN class="p3 ft17">4 740 <SPAN class="ft11">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">per m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">per m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">miljöklass 2</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15"><SPAN class="ft16">2 </SPAN>7<SPAN class="ft16">9</SPAN>7 kr per</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15"><SPAN class="ft16">2 </SPAN>2<SPAN class="ft16">62 </SPAN>kr per</SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft16">5 <SPAN class="ft15">0</SPAN>59 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p32 ft11">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr14 td47"><SPAN class="p3 ft11">per m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">miljöklass 3</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15"><SPAN class="ft16">2 </SPAN>9<SPAN class="ft16">62 </SPAN>kr per</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15"><SPAN class="ft16">2 </SPAN>2<SPAN class="ft16">62 </SPAN>kr per</SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft16">5 224 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">eller inte tillhör</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">per m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">någon</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">miljöklass</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr16 td44"><SPAN class="p13 ft18">4.</SPAN> </TD>
<TD class="tr16 td45"><SPAN class="p34 ft18">2711 12 11–</SPAN> </TD>
<TD class="tr16 td46"><SPAN class="p3 ft18">Gasol m.m.</SPAN> </TD>
<TD class="tr16 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr16 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr16 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr16 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p34 ft15">2711 19 00</SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">som används</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">för</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">a) drift av</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">0 kr per</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft16">3 624 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft16">3 624 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">motordrivet</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">1 000 kg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">fordon, fartyg</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr14 td47"><SPAN class="p3 ft11">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">eller luftfartyg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">b) annat ända-</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft16">1 168 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft16">3 624 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft16">4 792 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">mål än som</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">1 000 kg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">avses under a</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr10 td44"><SPAN class="p13 ft18">5.</SPAN> </TD>
<TD class="tr10 td45"><SPAN class="p34 ft18">2711 11 00,</SPAN> </TD>
<TD class="tr10 td46"><SPAN class="p3 ft18">Naturgas som</SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p34 ft15">2711 21 00</SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">används för</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">a) drift av</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p32 ft11">0 kr per</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11">2 <SPAN class="ft17">579 </SPAN>kr per</SPAN> </TD>
<TD colspan=2 class="tr14 td47"><SPAN class="p3 ft17">2 579 <SPAN class="ft11">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">motordrivet</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">fordon, fartyg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">eller luftfartyg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">b) annat ända-</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p32 ft17">1 005 <SPAN class="ft11">kr per</SPAN></SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft17">2 579 <SPAN class="ft11">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr14 td47"><SPAN class="p3 ft17">3 584 <SPAN class="ft11">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">mål än som</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td46"><SPAN class="p3 ft18">avses under a</SPAN> </TD>
<TD class="tr6 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td47"><SPAN class="p3 ft18">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr3 td44"><SPAN class="p13 ft18">6.</SPAN> </TD>
<TD class="tr3 td45"><SPAN class="p34 ft18">2701, 2702</SPAN> </TD>
<TD class="tr3 td46"><SPAN class="p3 ft18">Kol och koks</SPAN> </TD>
<TD class="tr3 td31"><SPAN class="p32 ft18"><SPAN class="ft19">692 </SPAN>kr per</SPAN> </TD>
<TD class="tr3 td31"><SPAN class="p3 ft19">2 997 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr3 td47"><SPAN class="p3 ft19">3 689 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p34 ft15">eller 2704</SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">1 000 kg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr10 td44"><SPAN class="p13 ft18">7.</SPAN> </TD>
<TD class="tr10 td45"><SPAN class="p34 ft18">2710 11 31</SPAN> </TD>
<TD class="tr10 td46"><SPAN class="p3 ft18">Flygbensin</SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p32 ft18">4 kr <SPAN class="ft19">16 </SPAN>öre</SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p3 ft18">2 kr 6<SPAN class="ft19">1 </SPAN>öre per</SPAN> </TD>
<TD colspan=2 class="tr10 td47"><SPAN class="p3 ft18">6 kr <SPAN class="ft19">77</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">med en blyhalt</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">per liter</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">om högst</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr15 td47"><SPAN class="p3 ft15">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">0,005 gram</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td52"><SPAN class="p3 ft15">per liter</SPAN> </TD>
<TD class="tr15 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td38"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p36 ft3">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="p46 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="p47 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft5">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="ft5">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="p38 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft5">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="p48 ft3">7</P>
</DIV>
<DIV id="page_8">
<DIV>
<DIV id="id_1">
<P class="p11 ft3">Prop. 2020/21:29</P>
<P class="p12 ft3">8</P>
</DIV>
<DIV id="id_2">
<P class="p40 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft5">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="p41 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft5">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="p42 ft3">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="t8">
<TR>
<TD class="tr4 td53"><SPAN class="p3 ft4">Nuvarande lydelse</SPAN> </TD>
<TD class="tr4 td54"><SPAN class="p3 ft22">Föreslagen lydelse</SPAN> </TD>
</TR>
</TABLE>
<P class="p49 ft9"><SPAN class="ft23">2</SPAN><SPAN class="ft21">kap.</SPAN></P>
<P class="p50 ft3">1 b §<SPAN class="ft10">2</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t9">
<TR height=0>
<TD width=33px></TD>
<TD width=42px></TD>
<TD width=33px></TD>
<TD width=61px></TD>
<TD width=35px></TD>
<TD width=46px></TD>
<TD width=30px></TD>
<TD width=37px></TD>
<TD width=57px></TD>
<TD width=19px></TD>
</TR>
<TR>
<TD class="tr6 td55"><SPAN class="p51 ft3">För</SPAN> </TD>
<TD colspan=3 class="tr6 td56"><SPAN class="p52 ft3">kalenderåret <SPAN class="ft4">2021</SPAN></SPAN> </TD>
<TD class="tr6 td14"><SPAN class="p17 ft24">och</SPAN> </TD>
<TD class="tr6 td18"><SPAN class="p52 ft3">För</SPAN> </TD>
<TD colspan=2 class="tr6 td57"><SPAN class="p53 ft3">kalenderåret</SPAN> </TD>
<TD class="tr6 td58"><SPAN class="p17 ft4">2022</SPAN> </TD>
<TD class="tr6 td59"><SPAN class="p13 ft24">och</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td60"><SPAN class="p3 ft3">efterföljande</SPAN> </TD>
<TD colspan=2 class="tr4 td61"><SPAN class="p34 ft3">kalenderår</SPAN> </TD>
<TD class="tr4 td14"><SPAN class="p17 ft3">ska</SPAN> </TD>
<TD colspan=2 class="tr4 td29"><SPAN class="p3 ft3">efterföljande</SPAN> </TD>
<TD colspan=2 class="tr4 td61"><SPAN class="p54 ft3">kalenderår</SPAN> </TD>
<TD class="tr4 td59"><SPAN class="p55 ft3">ska</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td60"><SPAN class="p3 ft3">energiskatt</SPAN> </TD>
<TD class="tr4 td55"><SPAN class="p3 ft3">och</SPAN> </TD>
<TD colspan=2 class="tr4 td62"><SPAN class="p17 ft3">koldioxidskatt</SPAN> </TD>
<TD colspan=2 class="tr4 td29"><SPAN class="p3 ft3">energiskatt</SPAN> </TD>
<TD class="tr4 td63"><SPAN class="p3 ft3">och</SPAN> </TD>
<TD colspan=2 class="tr4 td29"><SPAN class="p55 ft3">koldioxidskatt</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr4 td53"><SPAN class="p3 ft3">betalas med belopp som motsvarar</SPAN> </TD>
<TD colspan=5 class="tr4 td64"><SPAN class="p3 ft3">betalas med belopp som motsvarar</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td55"><SPAN class="p3 ft3">de i</SPAN> </TD>
<TD colspan=2 class="tr6 td60"><SPAN class="p3 ft3">1 § angivna</SPAN> </TD>
<TD colspan=2 class="tr6 td62"><SPAN class="p17 ft24">skattebeloppen</SPAN> </TD>
<TD colspan=5 class="tr6 td64"><SPAN class="p3 ft3">de i 1 § angivna skattebeloppen</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr4 td53"><SPAN class="p3 ft3">efter en årlig omräkning enligt</SPAN> </TD>
<TD colspan=5 class="tr4 td64"><SPAN class="p3 ft3">efter en årlig omräkning enligt</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td55"><SPAN class="p3 ft3">andra</SPAN> </TD>
<TD colspan=2 class="tr4 td60"><SPAN class="p56 ft3">stycket.</SPAN> </TD>
<TD colspan=2 class="tr4 td62"><SPAN class="p17 ft3">Regeringen</SPAN> </TD>
<TD class="tr4 td18"><SPAN class="p3 ft3">andra</SPAN> </TD>
<TD colspan=2 class="tr4 td57"><SPAN class="p57 ft24">stycket.</SPAN> </TD>
<TD colspan=2 class="tr4 td29"><SPAN class="p13 ft3">Regeringen</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td53"><SPAN class="p3 ft3">fastställer före november månads</SPAN> </TD>
<TD colspan=5 class="tr6 td64"><SPAN class="p3 ft3">fastställer före november månads</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr4 td53"><SPAN class="p3 ft3">utgång de omräknade skattebelopp</SPAN> </TD>
<TD colspan=5 class="tr4 td64"><SPAN class="p3 ft3">utgång de omräknade skattebelopp</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr4 td53"><SPAN class="p3 ft3">som ska tas ut för påföljande</SPAN> </TD>
<TD colspan=5 class="tr4 td64"><SPAN class="p3 ft3">som ska tas ut för påföljande</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td60"><SPAN class="p3 ft3">kalenderår.</SPAN> </TD>
<TD class="tr4 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td14"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td29"><SPAN class="p3 ft3">kalenderår.</SPAN> </TD>
<TD class="tr4 td63"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td59"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr6 td66"><SPAN class="p51 ft3">För bränslen som avses i</SPAN> </TD>
<TD class="tr6 td14"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td18"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td63"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td59"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p58 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft5">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="p59 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft25">1 § första stycket 1, 2, 3 b och 7 ska</SPAN></P>
<P class="p60 ft3"><SPAN class="ft3">a)</SPAN><SPAN class="ft5">koldioxidskatt betalas med belopp som motsvarar de i 1 § angivna koldioxidskattebeloppen multiplicerade med jämförelsetalet enligt tredje stycket, och</SPAN></P>
<P class="p58 ft3"><SPAN class="ft3">b)</SPAN><SPAN class="ft5">energiskatt betalas med belopp som motsvarar summan av de i 1 § angivna energiskatte- och koldioxidskattebeloppen multiplicerade med jämförelsetalet enligt tredje stycket med ett årligt tillägg av två procentenheter, med avdrag för det omräknade koldioxidskattebeloppet</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t9">
<TR>
<TD class="tr6 td53"><SPAN class="p3 ft3">enligt a.</SPAN> </TD>
<TD class="tr6 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td53"><SPAN class="p51 ft3">Med jämförelsetal avses det</SPAN> </TD>
<TD class="tr4 td64"><SPAN class="p13 ft3">Med jämförelsetal avses det</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td53"><SPAN class="p3 ft3">värde, uttryckt i procent, som anger</SPAN> </TD>
<TD class="tr6 td64"><SPAN class="p13 ft3">värde, uttryckt i procent, som anger</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td53"><SPAN class="p3 ft3">förhållandet mellan det allmänna</SPAN> </TD>
<TD class="tr4 td64"><SPAN class="p13 ft3">förhållandet mellan det allmänna</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td53"><SPAN class="p3 ft3">prisläget i juni månad året närmast</SPAN> </TD>
<TD class="tr4 td64"><SPAN class="p55 ft3">prisläget i juni månad året närmast</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td53"><SPAN class="p3 ft3">före det år beräkningen avser och</SPAN> </TD>
<TD class="tr4 td64"><SPAN class="p13 ft3">före det år beräkningen avser och</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td53"><SPAN class="p3 ft3">prisläget i juni <SPAN class="ft4">2019</SPAN>.</SPAN> </TD>
<TD class="tr6 td64"><SPAN class="p61 ft3">prisläget i juni <SPAN class="ft4">2020</SPAN>.</SPAN> </TD>
</TR>
</TABLE>
<P class="p62 ft3">Beloppen enligt andra stycket 1, 2 a och 2 b avrundas var för sig till hela kronor och ören.</P>
<P class="p63 ft18"><SPAN class="ft26">2</SPAN><SPAN class="ft27">Senaste lydelse 2019:1244.</SPAN></P>
</DIV>
</DIV>
</DIV>
<DIV id="page_9">
<DIV id="p9dimg1">
<INGENBILD zsrc="H803299x1.jpg/" id="p9img1">
</DIV>
<DIV class="dclr"></DIV>
<DIV>
<DIV id="id_1">
<P class="p64 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft5">Denna lag träder i kraft den 1 januari 2021.</SPAN></P>
<P class="p65 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft5">Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p11 ft3">Prop. 2020/21:29</P>
<P class="p66 ft3">9</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_10">
<TABLE cellpadding=0 cellspacing=0 class="t10">
<TR>
<TD class="tr18 td68"><SPAN class="p67 ft3">Prop. 2020/21:29</SPAN> </TD>
<TD rowspan=2 class="tr0 td14"><SPAN class="p51 ft1">3</SPAN> </TD>
<TD rowspan=2 class="tr0 td69"><SPAN class="p68 ft1">Ärendet och dess beredning</SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td68"><SPAN class="p3 ft8"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr19 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr19 td70"><SPAN class="p51 ft3">Regeringen har i budgetpropositionen för 2021 (prop. 2020/21:1) aviserat</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td70"><SPAN class="p51 ft3">att reduktionsnivåerna inom reduktionsplikten höjs till 2030.</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td70"><SPAN class="p51 ft3">Biodrivmedel är än så länge dyrare än bensin och diesel. För att möta</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td70"><SPAN class="p51 ft3">ökade drivmedelspriser till följd av ökad inblandning av biodrivmedel har</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td70"><SPAN class="p51 ft3">promemorian Pausad <NOBR>BNP-indexering</NOBR> av skatten på bensin och diesel</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td70"><SPAN class="p51 ft3">tagits fram inom Finansdepartementet. Promemorians lagförslag finns i</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td70"><SPAN class="p51 ft3"><SPAN class="ft4">bilaga 1</SPAN>. Promemorian har remissbehandlats. En förteckning över</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td70"><SPAN class="p51 ft3">remissinstanserna finns i <SPAN class="ft4">bilaga 2</SPAN>. Remissvaren finns tillgängliga i</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td70"><SPAN class="p51 ft3">Finansdepartementet (Fi2020/03655).</SPAN> </TD>
</TR>
<TR>
<TD class="tr19 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr19 td70"><SPAN class="p51 ft4">Lagrådet</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td70"><SPAN class="p51 ft3">Förslaget i denna proposition är författningstekniskt och även i övrigt av</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td70"><SPAN class="p51 ft3">sådan beskaffenhet att Lagrådets hörande skulle sakna betydelse.</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td70"><SPAN class="p51 ft3">Regeringen har därför inte inhämtat Lagrådets yttrande över förslaget.</SPAN> </TD>
</TR>
<TR>
<TD class="tr20 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr20 td14"><SPAN class="p51 ft1">4</SPAN> </TD>
<TD class="tr20 td69"><SPAN class="p68 ft1">Förändringar i indexering av skatten på</SPAN> </TD>
</TR>
<TR>
<TD class="tr1 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td14"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td69"><SPAN class="p68 ft1">drivmedel</SPAN> </TD>
</TR>
<TR>
<TD class="tr21 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr21 td14"><SPAN class="p51 ft28">4.1</SPAN> </TD>
<TD class="tr21 td69"><SPAN class="p68 ft28">Bakgrund</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td70"><SPAN class="p51 ft3">Sedan 1994 ska en årlig omräkning ske av såväl koldioxidsom</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td70"><SPAN class="p51 ft3">energiskattesatserna på bl.a. bensin och diesel med förändringar i</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td70"><SPAN class="p51 ft3">konsumentprisindex (KPI). Syftet med indexeringen är att realvärdesäkra</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td70"><SPAN class="p51 ft3">skattesatserna. För bensin och diesel beaktas sedan den 1 januari 2016</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td70"><SPAN class="p51 ft3">även utvecklingen av bruttonationalprodukten (BNP) vid den årliga</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td70"><SPAN class="p51 ft3">omräkningen. Detta sker genom ett schabloniserat årligt tillägg om två</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td70"><SPAN class="p51 ft3">procentenheter till <NOBR>KPI-omräkningen.</NOBR> Den tillkommande omräkningen</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td70"><SPAN class="p51 ft3">sker av såväl energiskatten som koldioxidskatten men uttrycks som en</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td70"><SPAN class="p51 ft3">höjning av energiskatten. Reglerna om <NOBR>BNP-indexeringen</NOBR> infördes i syfte</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td70"><SPAN class="p51 ft3">att spegla en hög ambitionsnivå i klimatarbetet och ge en långsiktig signal</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td70"><SPAN class="p51 ft3">om vikten av att minska utsläppen av växthusgaser och även bidra till en</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td70"><SPAN class="p51 ft3">effektivare energianvändning (prop. 2015/16:1). I praktiken har det dock</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td70"><SPAN class="p51 ft3">förekommit att <NOBR>BNP-indexering</NOBR> inte har genomförts. Detta har skett i</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td70"><SPAN class="p51 ft3">några fall när riksdagen beslutat om faktiska ändringar av skattebeloppen</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td70"><SPAN class="p51 ft3">på drivmedel (jfr prop. 2019/20:24, bet. 2019/20:SkU15).</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td70"><SPAN class="p55 ft3">Den 1 juli 2018 infördes en reduktionsplikt för inblandning av</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td70"><SPAN class="p51 ft3">biodrivmedel i bensin och diesel (lag [2017:1201] om reduktion av</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td70"><SPAN class="p51 ft3">växthusgasutsläpp genom inblandning av biodrivmedel i bensin och</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td70"><SPAN class="p51 ft3">dieselbränslen). Med biodrivmedel avses drivmedel för motordrift som</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td70"><SPAN class="p51 ft3">produceras av biomassa, som är en förnybar råvara. Det finns olika</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td70"><SPAN class="p51 ft3">tekniker som ger olika typer av bränslen som exempelvis etanol och</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td70"><SPAN class="p51 ft3">biodiesel. Syftet med reduktionsplikten är att skapa långsiktiga spelregler</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td70"><SPAN class="p51 ft3">för hållbara biodrivmedel för att bidra till regeringens mål inom det</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td70"><SPAN class="p51 ft3">klimatpolitiska ramverket och på sikt kunna nå en fossilfri fordonsflotta.</SPAN> </TD>
</TR>
<TR>
<TD rowspan=2 class="tr22 td68"><SPAN class="p69 ft3">10</SPAN> </TD>
<TD class="tr4 td14"><SPAN class="p51 ft3">En</SPAN> </TD>
<TD class="tr4 td69"><SPAN class="p55 ft3">reduktionsplikt innebär en skyldighet att minska utsläppen av</SPAN> </TD>
</TR>
<TR>
<TD class="tr23 td14"><SPAN class="p3 ft29"> </SPAN> </TD>
<TD class="tr23 td69"><SPAN class="p3 ft29"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_11">
<DIV id="p11dimg1">
<INGENBILD zsrc="H8032911x1.jpg/" id="p11img1">
</DIV>
<P class="p70 ft3">växthusgaser från bensin och diesel genom inblandning av biodrivmedel Prop. 2020/21:29 och därmed kostnadseffektivt minska växthusgasutsläppen från</P>
<P class="p71 ft3">vägtransporter med hjälp av hållbart producerade biodrivmedel. Vilka konsekvenser detta kan få på priset på drivmedel på lite längre sikt är svårt att bedöma. Marknadspriset på biodrivmedel behöver inte följa priset på fossilt bränsle och biodrivmedel har än så länge varit dyrare än bensin och diesel. Vid sådana relativa prisförhållanden leder en ökad inblandning av biodrivmedel till högre priser på bensin och diesel.</P>
<P class="p72 ft28"><SPAN class="ft28">4.2</SPAN><SPAN class="ft30">Pausad </SPAN><NOBR>BNP-indexering</NOBR> för drivmedel</P>
<P class="p73 ft3"><SPAN class="ft9">Regeringens förslag: </SPAN><NOBR>BNP-indexeringen</NOBR> av skatten på bl.a. bensin och diesel ska inte tillämpas för kalenderåret 2021. Skattesatserna för 2021 ska endast räknas om baserat på den faktiska förändringen i konsumentprisindex mellan juni 2019 och juni 2020.</P>
<P class="p74 ft3">Ändringarna ska träda i kraft den 1 januari 2021. Äldre bestämmelser ska fortfarande gälla för förhållanden som hänför sig till tiden före ikraftträdandet.</P>
<TABLE cellpadding=0 cellspacing=0 class="t11">
<TR>
<TD colspan=7 class="tr2 td71"><SPAN class="p51 ft3"><SPAN class="ft9">Promemorians förslag </SPAN>överensstämmer med regeringens.</SPAN> </TD>
<TD class="tr2 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td73"><SPAN class="p51 ft9">Remissinstanserna:</SPAN> </TD>
<TD colspan=3 class="tr4 td1"><SPAN class="p75 ft4">Konkurrensverket,</SPAN> </TD>
<TD colspan=2 class="tr4 td66"><SPAN class="p76 ft4">Kommerskollegium,</SPAN> </TD>
<TD class="tr4 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr4 td71"><SPAN class="p3 ft4">Konjunkturinstitutet, Konsumentverket, Skatteverket, Svenska Petroleum</SPAN> </TD>
<TD class="tr4 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td74"><SPAN class="p3 ft4">&</SPAN> </TD>
<TD class="tr4 td16"><SPAN class="p3 ft4">Biodrivmedel</SPAN> </TD>
<TD class="tr4 td75"><SPAN class="p3 ft4">Institutet</SPAN> </TD>
<TD class="tr4 td76"><SPAN class="p77 ft4">(SPBI),</SPAN> </TD>
<TD colspan=2 class="tr4 td75"><SPAN class="p78 ft4">Statens</SPAN> </TD>
<TD class="tr4 td77"><SPAN class="p76 ft22">jordbruksverk,</SPAN> </TD>
<TD class="tr4 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td71"><SPAN class="p3 ft3"><SPAN class="ft4">Transportstyrelsen </SPAN>och <SPAN class="ft4">Tullverket, </SPAN>tillstyrker förslaget eller har inga</SPAN> </TD>
<TD class="tr6 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr4 td71"><SPAN class="p3 ft4"><SPAN class="ft3">invändningar mot det. </SPAN>Bil Sweden, Företagarna, Lantbrukarnas</SPAN> </TD>
<TD class="tr4 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr4 td71"><SPAN class="p3 ft4">Riksförbund (LRF), Skattebetalarnas Förening, Svenskt Näringsliv <SPAN class="ft3">och</SPAN></SPAN> </TD>
<TD class="tr4 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td71"><SPAN class="p3 ft3"><SPAN class="ft4">Sveriges Åkeriföretag </SPAN>tillstyrker förslaget men förespråkar att BNP-</SPAN> </TD>
<TD class="tr6 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr4 td71"><SPAN class="p3 ft3">omräkningen bör avskaffas permanent. Skattebetalarnas Förening anser</SPAN> </TD>
<TD class="tr4 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr4 td71"><SPAN class="p3 ft3">därutöver att förslaget bör omfatta även kalenderåret 2022.</SPAN> </TD>
<TD class="tr4 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td71"><SPAN class="p3 ft3"><SPAN class="ft4">Transportstyrelsen </SPAN>är huvudsakligen positiv till förslaget men pekar på att</SPAN> </TD>
<TD class="tr6 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr4 td71"><SPAN class="p3 ft3">förslaget kan komma i konflikt med andra mål som bland annat ekonomisk</SPAN> </TD>
<TD class="tr4 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr4 td78"><SPAN class="p3 ft3">jämställdhet och klimatarbetet.</SPAN> </TD>
<TD class="tr4 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td80"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td71"><SPAN class="p76 ft4">Naturvårdsverket, Statens energimyndighet <SPAN class="ft3">och </SPAN>Trafikverket <SPAN class="ft3">avstyrker</SPAN></SPAN> </TD>
<TD class="tr6 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr4 td71"><SPAN class="p3 ft3">förslaget, eftersom förslaget urholkar styrningen mot klimatmålen.</SPAN> </TD>
<TD class="tr4 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr4 td71"><SPAN class="p3 ft3"><SPAN class="ft4">Trafikanalys </SPAN>har synpunkter på delar av konsekvensanalysen.</SPAN> </TD>
<TD class="tr4 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td71"><SPAN class="p76 ft4">Statens väg- och transportforskningsinstitut (VTI) <SPAN class="ft3">anser att förslaget</SPAN></SPAN> </TD>
<TD class="tr6 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr4 td71"><SPAN class="p3 ft3">leder till större utsläpp när mer kraftfulla och nya åtgärder behövs om</SPAN> </TD>
<TD class="tr4 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr4 td71"><SPAN class="p3 ft3">målet att minska utsläppen från transportsektorn med minst 70 procent från</SPAN> </TD>
<TD class="tr4 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr6 td78"><SPAN class="p3 ft3">år 2010 till 2030 ska kunna nås.</SPAN> </TD>
<TD class="tr6 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td80"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr24 td78"><SPAN class="p3 ft9">Skälen för regeringens förslag</SPAN> </TD>
<TD class="tr24 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr24 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr24 td80"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr24 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr24 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr3 td71"><SPAN class="p3 ft3">Regeringen har i budgetpropositionen för 2021 aviserat att</SPAN> </TD>
<TD class="tr3 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr4 td71"><SPAN class="p3 ft3">reduktionsnivåerna inom reduktionsplikten kommer att höjas till 2030</SPAN> </TD>
<TD class="tr4 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr4 td71"><SPAN class="p3 ft3">(prop. 2020/21:1, utgiftsområde 20, avsnitt 5.4). Inriktningen är nivåer på</SPAN> </TD>
<TD class="tr4 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td71"><SPAN class="p3 ft3">28 procent för bensin och 66 procent för diesel 2030 med en kontrollstation</SPAN> </TD>
<TD class="tr6 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr4 td71"><SPAN class="p3 ft3">2022. Till följd av högre produktionskostnader är biodrivmedel än så länge</SPAN> </TD>
<TD class="tr4 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr4 td71"><SPAN class="p3 ft3">dyrare än bensin och diesel. För att möta ökade drivmedelspriser till följd</SPAN> </TD>
<TD class="tr4 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td71"><SPAN class="p3 ft3">av ökad inblandning av biodrivmedel bör därför <NOBR>BNP-indexeringen</NOBR> av</SPAN> </TD>
<TD class="tr6 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td74"><SPAN class="p3 ft3">bl.a.</SPAN> </TD>
<TD colspan=3 class="tr4 td81"><SPAN class="p79 ft3">bensin och diesel pausas fram</SPAN> </TD>
<TD class="tr4 td79"><SPAN class="p3 ft3">till</SPAN> </TD>
<TD colspan=2 class="tr4 td66"><SPAN class="p76 ft3">kontrollstationen för</SPAN> </TD>
<TD rowspan=2 class="tr3 td72"><SPAN class="p13 ft3">11</SPAN> </TD>
</TR>
<TR>
<TD class="tr25 td74"><SPAN class="p3 ft31"> </SPAN> </TD>
<TD class="tr25 td16"><SPAN class="p3 ft31"> </SPAN> </TD>
<TD class="tr25 td75"><SPAN class="p3 ft31"> </SPAN> </TD>
<TD class="tr25 td76"><SPAN class="p3 ft31"> </SPAN> </TD>
<TD class="tr25 td79"><SPAN class="p3 ft31"> </SPAN> </TD>
<TD class="tr25 td80"><SPAN class="p3 ft31"> </SPAN> </TD>
<TD class="tr25 td77"><SPAN class="p3 ft31"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_12">
<P class="p80 ft3">Prop. 2020/21:29 reduktionsplikten 2022. Eftersom osäkerheterna kring framtida kostnader för biodrivmedel är stora anser regeringen inte att det finns skäl att permanent slopa <NOBR>BNP-indexeringen,</NOBR> vilket några remissinstanser framfört. Av författningstekniska skäl genomförs åtgärden för ett kalenderår i taget. Regeringen tillmötesgår därför inte önskemålet från <SPAN class="ft4">Skattebetalarnas Förening, </SPAN>att inom ramen för denna proposition föreslå ändringar för kalenderåret 2022. Förslaget i denna proposition innebär därmed att BNP- indexeringen av bl.a. bensin och diesel pausas under kalenderåret 2021 och att energiskatten enbart räknas om med hänsyn till förändringar i konsumentprisindex (KPI). Förslaget omfattar samtliga bränslen som träffas av <NOBR>BNP-regeln,</NOBR> dvs. förutom bensin och diesel även flygbensin, flygfotogen samt vissa oljor med hög svavelhalt. Härigenom säkerställs att ändringarna i beskattningen inte ska medföra något moment som är att anse som statligt stöd.</P>
<P class="p81 ft3">Regeringen anser, till skillnad från <SPAN class="ft4">Naturvårdsverket</SPAN>, att förslaget om en pausad <NOBR>BNP-indexering</NOBR> för att möta prisökningen till följd av högre inblandning, tillsammans med skärpningarna av reduktionsnivåerna, är i linje med en hög ambitionsnivå i klimatarbetet eftersom reduktionsplikten innebär minskade växthusgasutsläpp från bensin och diesel genom inblandning av biodrivmedel.</P>
<P class="p82 ft3">Som exempel anges i tabellen nedan förändringar av skattesatserna för bensin, miljöklass 1 och diesel, miljöklass 1 jämfört med nu gällande skattesatser. KPI har under den aktuella perioden ökat med 0,71 procent. Tillsammans med <NOBR>BNP-indexeringen</NOBR> skulle det innebära en omräkning med 2,71 procent. Förändringarna redovisas i tabellen nedan.</P>
<P class="p83 ft3">Naturvårdsverket efterfrågar en större tydlighet om interaktionen med koldioxidskatten och när justeringar av koldioxidskatten till följd av ökad inblandning av biodrivmedel kan vara aktuella. Koldioxidskatten justerades i budgetpropositionen för 2018 samt även inför 2020 (prop. 2019/2020:24) schablonmässigt utifrån en på förhand bedömd andel biodrivmedel i bensin respektive diesel. En sådan justering har inte bedömts motiverad för 2021.</P>
<P class="p84 ft3">12</P>
</DIV>
<DIV id="page_13">
<TABLE cellpadding=0 cellspacing=0 class="t12">
<TR>
<TD class="tr8 td29"><SPAN class="p3 ft32">Tabell</SPAN> </TD>
<TD class="tr8 td82"><SPAN class="p3 ft32">Förändringar av skattesatser den 1 januari 2021 jämfört</SPAN> </TD>
<TD class="tr8 td16"><SPAN class="p3 ft3">Prop. 2020/21:29</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td82"><SPAN class="p3 ft32">med skattesatser 2020</SPAN> </TD>
<TD class="tr4 td16"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td82"><SPAN class="p3 ft33">Öre per liter</SPAN> </TD>
<TD class="tr8 td16"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t13">
<TR>
<TD class="tr6 td83"><SPAN class="p3 ft23">Energislag</SPAN> </TD>
<TD class="tr6 td83"><SPAN class="p85 ft34">Bensin, miljöklass 1</SPAN> </TD>
<TD class="tr6 td84"><SPAN class="p86 ft34">Diesel, miljöklass 1</SPAN> </TD>
</TR>
<TR>
<TD class="tr0 td83"><SPAN class="p3 ft24"><NOBR>KPI-indexering</NOBR></SPAN> </TD>
<TD class="tr0 td83"><SPAN class="p87 ft24">2</SPAN> </TD>
<TD class="tr0 td84"><SPAN class="p13 ft24">1,7</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td83"><SPAN class="p3 ft35">koldioxidskatt</SPAN> </TD>
<TD class="tr14 td83"><SPAN class="p3 ft36"> </SPAN> </TD>
<TD class="tr14 td84"><SPAN class="p3 ft36"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr0 td83"><SPAN class="p3 ft24"><NOBR>KPI-indexering</NOBR></SPAN> </TD>
<TD class="tr0 td83"><SPAN class="p87 ft24">3</SPAN> </TD>
<TD class="tr0 td84"><SPAN class="p13 ft24">1,7</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td83"><SPAN class="p3 ft37">energiskatt</SPAN> </TD>
<TD class="tr12 td83"><SPAN class="p3 ft38"> </SPAN> </TD>
<TD class="tr12 td84"><SPAN class="p3 ft38"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr0 td83"><SPAN class="p3 ft24"><NOBR>BNP-indexering</NOBR> (+2p.e</SPAN> </TD>
<TD class="tr0 td83"><SPAN class="p87 ft24">13</SPAN> </TD>
<TD class="tr0 td84"><SPAN class="p13 ft24">9,4</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td83"><SPAN class="p3 ft37">läggs på energiskatt)</SPAN> </TD>
<TD class="tr12 td83"><SPAN class="p3 ft38"> </SPAN> </TD>
<TD class="tr12 td84"><SPAN class="p3 ft38"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr0 td83"><SPAN class="p3 ft24">Sänkt energiskatt</SPAN> </TD>
<TD class="tr0 td83"><SPAN class="p87 ft24"><NOBR>-13</NOBR></SPAN> </TD>
<TD class="tr0 td84"><SPAN class="p13 ft24"><NOBR>-9,4</NOBR></SPAN> </TD>
</TR>
<TR>
<TD class="tr26 td83"><SPAN class="p3 ft23">Summa</SPAN> </TD>
<TD class="tr26 td83"><SPAN class="p87 ft23">5</SPAN> </TD>
<TD class="tr26 td84"><SPAN class="p13 ft23">3,4</SPAN> </TD>
</TR>
</TABLE>
<P class="p88 ft3">Synpunkterna som framförts av Naturvårdsverket, Statens energimyndighet, Trafikanalys, Trafikverket och VTI, behandlas i konsekvensanalysen, avsnitten 5.4 och 5.5.</P>
<P class="p89 ft3">Oaktat dessa synpunkter föreslås sammanfattningsvis att energiskatten per liter sänks på bensin, miljöklass 1 med 13 öre och på diesel, miljöklass 1 med 9,4 öre, i förhållande till de omräknade skattesatserna för 2021 som annars skulle gälla utifrån nuvarande regelverk.</P>
<P class="p89 ft3">Ändringarna bör träda i kraft den 1 januari 2021. Äldre bestämmelser ska dock fortfarande gälla för förhållanden som hänför sig till tiden före ikraftträdandet. Detta innebär att äldre bestämmelser är tillämpliga då skattskyldighet inträtt före ikraftträdandet.</P>
<P class="p90 ft4">Lagförslag</P>
<P class="p91 ft3">Förslaget medför ändring i 2 kap. 1 och 1 b §§ lagen (1994:1776) om skatt på energi.</P>
<P class="p92 ft1"><SPAN class="ft1">5</SPAN><SPAN class="ft39">Konsekvensanalys</SPAN></P>
<P class="p90 ft28"><SPAN class="ft28">5.1</SPAN><SPAN class="ft30">Syfte och alternativa lösningar</SPAN></P>
<P class="p93 ft3">Åtgärden syftar till att möta ökade pumppriser på bensin och diesel som kan uppstå till följd av högre inblandning av biodrivmedel inom reduktionsplikten. <NOBR>BNP-indexeringen</NOBR> av skatterna på bensin och diesel görs schablonartat med 2 procentenheter varje år. När denna indexering pausas innebär det, allt annat lika, att pumppriserna blir lägre jämfört med om skattesatserna hade <NOBR>BNP-indexerats.</NOBR> Genom inblandningen av biodrivmedel minskar utsläppen av växthusgaser. Förslaget syftar till att minska företagens och enskildas kostnader för detta.</P>
<P class="p94 ft3">13</P>
</DIV>
<DIV id="page_14">
<P class="p80 ft3">Prop. 2020/21:29 Ett alternativ vore att inte göra några förändringar, vilket skulle innebära att priset vid pump blir högre än med förslaget. Denna proposition behandlar inte några förslag om förändringar i reduktionsplikten.</P>
<P class="p95 ft28"><SPAN class="ft40">5.2</SPAN><SPAN class="ft30">Offentligfinansiella effekter</SPAN></P>
<P class="p96 ft3">En pausad <NOBR>BNP-indexering</NOBR> för bensin och diesel beräknas minska skatteintäkterna med 0,94 miljarder kronor 2021.</P>
<P class="p97 ft28"><SPAN class="ft40">5.3</SPAN><SPAN class="ft30">Effekter för företagen</SPAN></P>
<P class="p98 ft3">Förslaget medför att energiskatten på bensin, miljöklass 1 blir 13 öre lägre per liter (ca 16 öre per liter inklusive moms) jämfört med om skattenivån med <NOBR>BNP-indexering</NOBR> skulle gällt 2021. Energiskatten på diesel, miljöklass 1 blir på motsvarande vis 9,4 öre lägre per liter (ca 12 öre per liter inklusive moms). En mervärdesskatteeffekt tillkommer om priset på drivmedel i motsvarande mån förändras och om köparen är en privatperson. För företag som har rätt att dra av denna ingående mervärdesskatt tillkommer inte någon sådan effekt. 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. De lägre skattenivåerna 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, eftersom förslaget innebär lägre skatt på diesel jämfört med den skattenivå som följer av den årliga indexeringen. Förslaget bedöms i stort sett inte påverka företagens administrativa kostnader varken på kort eller lång sikt. Förslaget bedöms inte påverka några andra kostnader för företagen.</P>
<P class="p99 ft28">5.4 Effekter för enskilda och för den ekonomiska jämställdheten</P>
<TABLE cellpadding=0 cellspacing=0 class="t14">
<TR>
<TD class="tr8 td85"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td86"><SPAN class="p100 ft24">En pausad <NOBR>BNP-indexering</NOBR> av skattesatserna på bensin och diesel påverkar</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td85"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td86"><SPAN class="p100 ft3">hushållen i relativ liten omfattning. Totalt bedöms den föreslagna</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td85"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td86"><SPAN class="p100 ft24">justeringen av skattenivåerna innebära att priset på bensin inklusive moms</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td85"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td86"><SPAN class="p100 ft3">för en enskild minskar med drygt 16 öre per liter (13 öre/l *1,25). För</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td85"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td86"><SPAN class="p100 ft24">diesel väntas priset till följd av skattesänkningen minska med ca 12 öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td85"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td86"><SPAN class="p100 ft3">liter inklusive moms. Justeringen av skatten på bensin påverkar fler</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td85"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td86"><SPAN class="p100 ft3">hushåll direkt än justeringen av skatten på diesel. För bilister som kör</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td85"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td86"><SPAN class="p100 ft24">ungefär 1 500 mil per år innebär skatteändringen på bensin lägre kostnader</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td85"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td86"><SPAN class="p100 ft3">med knappt 150 kronor per år (0,13 kr/l *1,25 *1500 mil *0,6 l/mil)</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td85"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td86"><SPAN class="p100 ft3">jämfört med om skattenivån som följer av den årliga <NOBR>BNP-indexeringen</NOBR></SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td85"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td86"><SPAN class="p100 ft3">skulle gällt. För en bilist som kör på diesel kan justeringen innebära lägre</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td85"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td86"><SPAN class="p100 ft3">kostnader med ungefär 100 kronor per år. Som <SPAN class="ft4">Trafikanalys </SPAN>påpekar blir</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td85"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td86"><SPAN class="p100 ft3">kostnadsminskningen lägre om man räknar på en lägre genomsnittlig</SPAN> </TD>
</TR>
<TR>
<TD rowspan=2 class="tr5 td85"><SPAN class="p101 ft3">14</SPAN> </TD>
<TD class="tr4 td86"><SPAN class="p100 ft3">körsträcka. Trafikanalys påpekar att den genomsnittliga körsträckan per</SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td86"><SPAN class="p3 ft8"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_15">
<P class="p102 ft3">person snarare är cirka hälften, dvs 750 mil per år och att Prop. 2020/21:29 kostnadsbesparingen av förslaget då blir lägre. Effekten på hushåll skiljer</P>
<P class="p103 ft24">sig beroende på vad det är för typ av hushåll, biltyp, samt i vilken grad hushållet är beroende av bilen. Det senare kan skilja 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 en lägre andel av hushållen där äger personbil och fler har möjlighet att använda alternativa transporter. 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 på marginalen ekonomiskt gynna män mer än kvinnor men sammantaget ha begränsad påverkan på den ekonomiska jämställdheten mellan kvinnor och män.</P>
<P class="p104 ft28"><SPAN class="ft28">5.5</SPAN><SPAN class="ft30">Effekter för miljön</SPAN></P>
<P class="p105 ft3">Förslaget att den årliga <NOBR>BNP-indexeringen</NOBR> pausas medför att energiskattens resursstyrande karaktär för bensin och diesel försvagas något jämfört med nuvarande regler. Eftersom bensin och diesel genom åtgärden får ett något lägre pris, allt annat lika, kan detta leda till något högre förbrukning och därigenom något högre koldioxidutsläpp om effekterna av förslaget ses isolerat. Omställningen till minskade växthusgasutsläpp i transportsektorn och överflyttning till andra transportslag tenderar att minska något av förslaget i sig. Det kan, sett isolerat, minska möjligheterna att nå klimatmålen, vilket bl.a. <SPAN class="ft4">Naturvårdsverket, Trafikverket </SPAN>och <SPAN class="ft4">VTI </SPAN>påpekat. Förslaget i sig medför något försämrade möjligheter för Sverige att på ett kostnadseffektivt sätt nå målet om 70 procent minskade utsläpp av växthusgaser från inrikes transporter (utom luftfart) till 2030. Effekterna bedöms dock vara små. Till 2030 bedöms förslaget leda till omkring 0,13 miljoner ton högre koldioxidutsläpp än om det inte hade genomförts. Förslaget i denna proposition ska dock ses mot bakgrund av att drivmedelsleverantörerna genom reduktionsplikten successivt behöver minska utsläppen av växthusgaser. Successivt ökade reduktionsnivåer inom reduktionsplikten innebär att utsläppen av fossila växthusgaser per såld liter drivmedel minskar. De ökade nivåerna inom reduktionsplikten bidrar därmed till lägre utsläpp genom ökad inblandning av biodrivmedel. Det ger en motverkande miljöeffekt som väntas överstiga effekten av förslaget i denna proposition. Det väntas också uppstå en priseffekt av inblandningen, till följd av rådande marknadspris på biodrivmedel. Sammantaget bedöms utsläppen inom transportsektorn minska.</P>
<P class="p106 ft3">15</P>
</DIV>
<DIV id="page_16">
<TABLE cellpadding=0 cellspacing=0 class="t15">
<TR>
<TD class="tr21 td87"><SPAN class="p3 ft3">Prop. 2020/21:29 <SPAN class="ft41">5.6</SPAN></SPAN> </TD>
<TD class="tr21 td88"><SPAN class="p3 ft28">Effekter för myndigheter och domstolar</SPAN> </TD>
</TR>
</TABLE>
<P class="p107 ft3">Förslaget förväntas inte medföra några tillkommande långsiktiga kostnader för Skatteverket. Förslaget förväntas dock medföra vissa kostnader av engångskaraktär. Dessa kostnader består av kostnader för åtgärder för att tillgodose företagens informationsbehov. Förslaget torde dock inte föranleda några behov av informationsinsatser som går utöver de som normalt sker vid regelförändringar. Eventuellt tillkommande kostnader för Skatteverket ska hanteras inom myndighetens befintliga ekonomiska ramar. Förslaget bedöms inte påverka antalet mål eller på annat sätt påverka arbetsbelastningen i de allmänna förvaltningsdomstolarna och inte heller medföra några ökade kostnader för andra myndigheter.</P>
<P class="p108 ft28"><SPAN class="ft40">5.7</SPAN><SPAN class="ft30">Förslagets förenlighet med </SPAN><NOBR>EU-rätten</NOBR></P>
<P class="p98 ft3">Förslaget bedöms vara förenligt med dels rådets direktiv 2003/96/EG av den 27 oktober 2003 om en omstrukturering av gemenskapsramen för beskattning av energiprodukter och elektricitet, dels reglerna om statligt stöd som följer av fördraget om Europeiska unionens funktionssätt. Förslaget bedöms därför vara förenligt med <NOBR>EU-rätten.</NOBR></P>
<P class="p109 ft1"><SPAN class="ft1">6</SPAN><SPAN class="ft42">Författningskommentar</SPAN></P>
<P class="p110 ft28"><SPAN class="ft40">6.1</SPAN><SPAN class="ft30">Förslaget till lag om ändring i lagen (1994:1776) om skatt på energi</SPAN></P>
<P class="p111 ft9"><SPAN class="ft23">2</SPAN><SPAN class="ft21">kap.</SPAN></P>
<P class="p112 ft3"><SPAN class="ft3">1</SPAN><SPAN class="ft5">§</SPAN></P>
<P class="p113 ft3">Övervägandena finns i avsnitt 2.2.</P>
<P class="p114 ft3">I paragrafen regleras koldioxid- och energiskattebeloppen för vissa bränslen, däribland bensin och diesel. Av tabellen i <SPAN class="ft4">första stycket </SPAN>framgår de ändrade skattebelopp som gäller för dessa bränslen när skattskyldighet inträder fr.o.m. ikraftträdandet, dvs. den 1 januari 2021. Vid uträkning av de skattesatser som anges i tabellen har hänsyn tagits till faktiska förändringar i konsumentprisindex från juni 2019 till juni 2020.</P>
<P class="p115 ft3">1 b §</P>
<P class="p113 ft3">Övervägandena finns i avsnitt 2.2.</P>
<P class="p114 ft3">I paragrafen finns bestämmelser om omräkning av skattebeloppen på bränslen i 2 kap. 1 § efter faktiska förändringar i konsumentprisindex (KPI).</P>
<P class="p83 ft3">I <SPAN class="ft4">första stycket </SPAN>ändras det år från och med vilket den årliga omräkningen ska göras till 2022. Ändringen innebär att en omräkning görs av skattebeloppen som anges i 1 § för kalenderåret 2022 och efterföljande kalenderår.</P>
<P class="p116 ft3">16</P>
</DIV>
<DIV id="page_17">
<DIV>
<DIV id="id_1">
<P class="p117 ft3">I <SPAN class="ft4">tredje stycket </SPAN>ändras det basår som används vid förändringar av konsumentprisindex till 2020.</P>
</DIV>
<DIV id="id_2">
<P class="p118 ft3">Prop. 2020/21:29</P>
<P class="p66 ft3">17</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_18">
<TABLE cellpadding=0 cellspacing=0 class="t16">
<TR>
<TD class="tr8 td89"><SPAN class="p119 ft3">Prop. 2020/21:29</SPAN> </TD>
<TD colspan=5 rowspan=2 class="tr0 td90"><SPAN class="p3 ft1">Promemorians lagförslag</SPAN> </TD>
<TD class="tr8 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD rowspan=2 class="tr4 td89"><SPAN class="p119 ft3">Bilaga 1</SPAN> </TD>
<TD class="tr27 td31"><SPAN class="p3 ft43"> </SPAN> </TD>
<TD class="tr27 td32"><SPAN class="p3 ft43"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr25 td27"><SPAN class="p3 ft31"> </SPAN> </TD>
<TD class="tr25 td28"><SPAN class="p3 ft31"> </SPAN> </TD>
<TD class="tr25 td91"><SPAN class="p3 ft31"> </SPAN> </TD>
<TD class="tr25 td92"><SPAN class="p3 ft31"> </SPAN> </TD>
<TD class="tr25 td30"><SPAN class="p3 ft31"> </SPAN> </TD>
<TD class="tr25 td31"><SPAN class="p3 ft31"> </SPAN> </TD>
<TD class="tr25 td32"><SPAN class="p3 ft31"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr28 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=7 class="tr28 td93"><SPAN class="p3 ft28">Förslag till lag om ändring i lagen (1994:1776) om skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr18 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr18 td94"><SPAN class="p3 ft28">på energi</SPAN> </TD>
<TD class="tr18 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=7 class="tr7 td93"><SPAN class="p3 ft3">Härigenom föreskrivs att 2 kap. 1 och 1 b §§ lagen (1994:1776) om skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr4 td95"><SPAN class="p3 ft3">på energi ska ha följande lydelse.</SPAN> </TD>
<TD class="tr4 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr19 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr19 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr19 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr19 td47"><SPAN class="p120 ft22">Nuvarande lydelse</SPAN> </TD>
<TD class="tr19 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr19 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr19 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr19 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr19 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr19 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr19 td96"><SPAN class="p121 ft9">2 kap.</SPAN> </TD>
<TD class="tr19 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr19 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td96"><SPAN class="p121 ft3">1 §<SPAN class="ft10">1</SPAN></SPAN> </TD>
<TD class="tr4 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=7 class="tr4 td93"><SPAN class="p51 ft3">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=6 class="tr6 td97"><SPAN class="p3 ft3">eller 1 b §, betalas för följande bränslen med angivna belopp:</SPAN> </TD>
<TD class="tr6 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr2 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td98"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td99"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td36"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td38"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft15">Slag av bränsle</SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td36"><SPAN class="p32 ft13">Skattebelopp</SPAN> </TD>
<TD class="tr13 td37"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td38"><SPAN class="p3 ft12"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">Energiskatt</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">Koldioxidskatt</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">Summa</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td98"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td99"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td36"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td38"><SPAN class="p3 ft11">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td89"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p32 ft44">1.</SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p31 ft13">2710 11 41,</SPAN> </TD>
<TD class="tr13 td91"><SPAN class="p3 ft13">Bensin som</SPAN> </TD>
<TD class="tr13 td92"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td31"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td32"><SPAN class="p3 ft12"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 11 45</SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft15">uppfyller krav</SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p31 ft11">eller</SPAN> </TD>
<TD class="tr14 td91"><SPAN class="p3 ft11">för</SPAN> </TD>
<TD class="tr14 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 11 49</SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft15">a) miljöklass 1</SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td91"><SPAN class="p3 ft11">– motorbensin</SPAN> </TD>
<TD class="tr14 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p32 ft11">4 kr <SPAN class="ft17">10 </SPAN>öre</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11">2 kr <SPAN class="ft17">59 </SPAN>öre per</SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">6 kr <SPAN class="ft17">69</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">per liter</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft15">– alkylatbensin</SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">2 kr <SPAN class="ft16">07 </SPAN>öre</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">2 kr <SPAN class="ft16">59 </SPAN>öre per</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">4 kr <SPAN class="ft16">66</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p32 ft11">per liter</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11">liter</SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft15">b) miljöklass 2</SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">4 kr <SPAN class="ft16">13 </SPAN>öre</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">2 kr <SPAN class="ft16">59 </SPAN>öre per</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">6 kr <SPAN class="ft16">72</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">per liter</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr16 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr16 td27"><SPAN class="p32 ft45">2.</SPAN> </TD>
<TD class="tr16 td28"><SPAN class="p31 ft18">2710 11 31,</SPAN> </TD>
<TD class="tr16 td91"><SPAN class="p3 ft18">Annan bensin</SPAN> </TD>
<TD class="tr16 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr16 td30"><SPAN class="p32 ft18">5 kr <SPAN class="ft19">02 </SPAN>öre</SPAN> </TD>
<TD class="tr16 td31"><SPAN class="p3 ft18">2 kr <SPAN class="ft19">59 </SPAN>öre per</SPAN> </TD>
<TD class="tr16 td32"><SPAN class="p3 ft18">7 kr <SPAN class="ft19">61</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 11 51</SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft15">än som avses</SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">per liter</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p31 ft11">eller</SPAN> </TD>
<TD class="tr14 td91"><SPAN class="p3 ft11">under 1 eller 7</SPAN> </TD>
<TD class="tr14 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 11 59</SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr10 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td27"><SPAN class="p32 ft45">3.</SPAN> </TD>
<TD class="tr10 td28"><SPAN class="p31 ft18">2710 19 21,</SPAN> </TD>
<TD class="tr10 td91"><SPAN class="p3 ft18">Eldningsolja,</SPAN> </TD>
<TD class="tr10 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 19 25,</SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft15">dieselbrännolja,</SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 19 41–</SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft15">fotogen, m.m.</SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 19 49</SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft15">som</SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p31 ft11">eller</SPAN> </TD>
<TD class="tr14 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 19 61–</SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 19 69</SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft15">a) har försetts</SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15"><SPAN class="ft16">903 </SPAN>kr per</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft16">3 420 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft16">4 323 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td91"><SPAN class="p3 ft11">med märk- och</SPAN> </TD>
<TD class="tr14 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p32 ft11">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">per m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft15">färgämnen eller</SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft15">ger mindre än</SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft15">85 volympro-</SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td91"><SPAN class="p3 ft11">cent destillat</SPAN> </TD>
<TD class="tr14 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft15">vid 350°C,</SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft15">b) inte har för-</SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td91"><SPAN class="p3 ft11">setts med</SPAN> </TD>
<TD class="tr14 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td91"><SPAN class="p3 ft15">märk- och</SPAN> </TD>
<TD class="tr15 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr29 td89"><SPAN class="p33 ft3">18</SPAN> </TD>
<TD colspan=3 class="tr29 td95"><SPAN class="p3 ft18"><SPAN class="ft20">1 </SPAN>Senaste lydelse 2019:1244.</SPAN> </TD>
<TD class="tr29 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr29 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr29 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr29 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_19">
<DIV id="id_1">
<DIV id="id_1_1">
<TABLE cellpadding=0 cellspacing=0 class="t17">
<TR>
<TD class="tr4 td40"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td41"><SPAN class="p34 ft15"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr4 td42"><SPAN class="p3 ft15">Slag av bränsle</SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p32 ft15">Skattebelopp</SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td44"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td45"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td31"><SPAN class="p32 ft13">Energiskatt</SPAN> </TD>
<TD class="tr13 td31"><SPAN class="p3 ft13">Koldioxidskatt</SPAN> </TD>
<TD class="tr13 td32"><SPAN class="p3 ft13">Summa</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td38"><SPAN class="p3 ft11">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td44"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td45"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft13">färgämnen och</SPAN> </TD>
<TD class="tr13 td31"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td31"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td32"><SPAN class="p3 ft12"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">ger minst</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">85 volympro-</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">cent destillat</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">vid 350°C, till-</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">hörig</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">miljöklass 1</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft16">2 461 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft16">2 246 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft16">4 707 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p32 ft11">per m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">per m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">miljöklass 2</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft16">2 777 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft16">2 246 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft16">5 023 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">per m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">miljöklass 3</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft16">2 941 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft16">2 246 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft16">5 187 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">eller inte tillhör</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p32 ft47">m<SPAN class="ft46">3</SPAN></SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft47">m<SPAN class="ft46">3</SPAN></SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">per m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">någon</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">miljöklass</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr10 td44"><SPAN class="p13 ft18">4.</SPAN> </TD>
<TD class="tr10 td45"><SPAN class="p34 ft18">2711 12 11–</SPAN> </TD>
<TD class="tr10 td46"><SPAN class="p3 ft18">Gasol m.m.</SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p34 ft15">2711 19 00</SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">som används</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">för</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">a) drift av</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p32 ft11">0 kr per</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft17">3 598 <SPAN class="ft11">kr per</SPAN></SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft17">3 598 <SPAN class="ft11">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">motordrivet</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">1 000 kg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">fordon, fartyg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">eller luftfartyg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">b) annat ända-</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft16">1 160 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft16">3 598 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft16">4 758 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">mål än som</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p32 ft11">1 000 kg</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11">1 000 kg</SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">avses under a</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr10 td44"><SPAN class="p13 ft18">5.</SPAN> </TD>
<TD class="tr10 td45"><SPAN class="p34 ft18">2711 11 00,</SPAN> </TD>
<TD class="tr10 td46"><SPAN class="p3 ft18">Naturgas som</SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p34 ft15">2711 21 00</SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">används för</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">a) drift av</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">0 kr per</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft16">2 561 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft16">2 561 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">motordrivet</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">fordon, fartyg</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">eller luftfartyg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">b) annat ända-</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15"><SPAN class="ft16">998 </SPAN>kr per</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft16">2 561 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft16">3 559 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">mål än som</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p32 ft11">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td46"><SPAN class="p3 ft18">avses under a</SPAN> </TD>
<TD class="tr4 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td32"><SPAN class="p3 ft18">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr3 td44"><SPAN class="p13 ft18">6.</SPAN> </TD>
<TD class="tr3 td45"><SPAN class="p34 ft18">2701, 2702</SPAN> </TD>
<TD class="tr3 td46"><SPAN class="p3 ft18">Kol och koks</SPAN> </TD>
<TD class="tr3 td31"><SPAN class="p32 ft18"><SPAN class="ft19">687 </SPAN>kr per</SPAN> </TD>
<TD class="tr3 td31"><SPAN class="p3 ft19">2 976 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD class="tr3 td32"><SPAN class="p3 ft19">3 663 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p34 ft11">eller 2704</SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p32 ft11">1 000 kg</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11">1 000 kg</SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr16 td44"><SPAN class="p13 ft18">7.</SPAN> </TD>
<TD class="tr16 td45"><SPAN class="p34 ft18">2710 11 31</SPAN> </TD>
<TD class="tr16 td46"><SPAN class="p3 ft18">Flygbensin</SPAN> </TD>
<TD class="tr16 td31"><SPAN class="p32 ft18">4 kr <SPAN class="ft19">13 </SPAN>öre</SPAN> </TD>
<TD class="tr16 td31"><SPAN class="p3 ft18">2 kr <SPAN class="ft19">59 </SPAN>öre per</SPAN> </TD>
<TD class="tr16 td32"><SPAN class="p3 ft18">6 kr <SPAN class="ft19">72</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">med en blyhalt</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p32 ft11">per liter</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11">liter</SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">om högst</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">0,005 gram</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td52"><SPAN class="p3 ft11">per liter</SPAN> </TD>
<TD class="tr14 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td38"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_1_2">
<P class="p11 ft3">Prop. 2020/21:29 Bilaga 1</P>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p122 ft3">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 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="p38 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft5">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="p122 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft5">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="p123 ft3">19</P>
</DIV>
</DIV>
<DIV id="page_20">
<DIV>
<DIV id="id_1">
<P class="p124 ft3">Prop. 2020/21:29 Bilaga 1</P>
<P class="p125 ft3">20</P>
</DIV>
<DIV id="id_2">
<P class="p126 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft5">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"><SPAN class="ft3">4.</SPAN><SPAN class="ft5">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="p127 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft5">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="p42 ft3">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="p128 ft4">Föreslagen lydelse</P>
<P class="p129 ft9"><SPAN class="ft23">2</SPAN><SPAN class="ft21">kap. </SPAN><SPAN class="ft3">1 §</SPAN></P>
<P class="p130 ft3">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="tr4 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td22"><SPAN class="p31 ft11"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr4 td23"><SPAN class="p3 ft11">Slag av bränsle</SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p32 ft11">Skattebelopp</SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td27"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td29"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p32 ft13">Energiskatt</SPAN> </TD>
<TD class="tr13 td31"><SPAN class="p3 ft13">Koldioxidskatt</SPAN> </TD>
<TD class="tr13 td32"><SPAN class="p3 ft13">Summa</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td35"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td36"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td38"><SPAN class="p3 ft11">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p13 ft15">1.</SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 11 41,</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">Bensin som</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 11 45</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">uppfyller krav</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">eller</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">för</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p31 ft11">2710 11 49</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">a) miljöklass 1</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">– motorbensin</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">4 kr <SPAN class="ft16">13 </SPAN>öre</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">2 kr <SPAN class="ft16">61 </SPAN>öre per</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">6 kr <SPAN class="ft16">74</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">per liter</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">– alkylatbensin</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">2 kr <SPAN class="ft16">08 </SPAN>öre</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">2 kr <SPAN class="ft16">61 </SPAN>öre per</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">4 kr <SPAN class="ft16">69</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">per liter</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft11">b) miljöklass 2</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p32 ft11">4 kr <SPAN class="ft17">16 </SPAN>öre</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11">2 kr <SPAN class="ft17">61 </SPAN>öre per</SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">6 kr <SPAN class="ft17">77</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">per liter</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr10 td27"><SPAN class="p13 ft18">2.</SPAN> </TD>
<TD class="tr10 td28"><SPAN class="p31 ft18">2710 11 31,</SPAN> </TD>
<TD class="tr10 td29"><SPAN class="p3 ft18">Annan bensin</SPAN> </TD>
<TD class="tr10 td30"><SPAN class="p32 ft18">5 kr <SPAN class="ft19">05 </SPAN>öre</SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p3 ft18">2 kr <SPAN class="ft19">61 </SPAN>öre per</SPAN> </TD>
<TD class="tr10 td32"><SPAN class="p3 ft18">7 kr 6<SPAN class="ft19">6</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 11 51</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">än som avses</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">per liter</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">eller</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">under 1 eller 7</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p31 ft11">2710 11 59</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr16 td27"><SPAN class="p13 ft18">3.</SPAN> </TD>
<TD class="tr16 td28"><SPAN class="p31 ft18">2710 19 21,</SPAN> </TD>
<TD class="tr16 td29"><SPAN class="p3 ft18">Eldningsolja,</SPAN> </TD>
<TD class="tr16 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr16 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr16 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 19 25,</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">dieselbrännolja,</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p31 ft11">2710 19 41–</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft11">fotogen, m.m.</SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 19 49</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">som</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">eller</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p31 ft15">2710 19 61–</SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p31 ft11">2710 19 69</SPAN> </TD>
<TD class="tr14 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">a) har försetts</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15"><SPAN class="ft16">909 </SPAN>kr per</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft16">3 444 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft16">4 353 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">med märk- och</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p32 ft15">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">per m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td27"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td28"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td29"><SPAN class="p3 ft15">färgämnen eller</SPAN> </TD>
<TD class="tr15 td30"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft14"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft14"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft18">ger mindre än</SPAN> </TD>
<TD class="tr12 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p131 ft11">85 volymprocent destillat vid 350°C, b) inte har försetts med</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_21">
<DIV id="id_1">
<DIV id="id_1_1">
<TABLE cellpadding=0 cellspacing=0 class="t17">
<TR>
<TD class="tr4 td40"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td41"><SPAN class="p34 ft15"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr4 td42"><SPAN class="p3 ft15">Slag av bränsle</SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p32 ft15">Skattebelopp</SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td44"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td45"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td31"><SPAN class="p32 ft13">Energiskatt</SPAN> </TD>
<TD class="tr13 td31"><SPAN class="p3 ft13">Koldioxidskatt</SPAN> </TD>
<TD class="tr13 td32"><SPAN class="p3 ft13">Summa</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td38"><SPAN class="p3 ft11">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td44"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td45"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft13">märk- och</SPAN> </TD>
<TD class="tr13 td31"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td31"><SPAN class="p3 ft12"> </SPAN> </TD>
<TD class="tr13 td32"><SPAN class="p3 ft12"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">färgämnen och</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">ger minst</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">85 volympro-</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">cent destillat</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">vid 350°C, till-</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">hörig</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">miljöklass 1</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft16">2 478 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15"><SPAN class="ft16">2 </SPAN>2<SPAN class="ft16">62 </SPAN>kr per</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft16">4 740 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p32 ft11">per m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">per m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">miljöklass 2</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15"><SPAN class="ft16">2 </SPAN>7<SPAN class="ft16">9</SPAN>7 kr per</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15"><SPAN class="ft16">2 </SPAN>2<SPAN class="ft16">62 </SPAN>kr per</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft16">5 <SPAN class="ft15">0</SPAN>59 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p32 ft11">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">per m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">miljöklass 3</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15"><SPAN class="ft16">2 </SPAN>9<SPAN class="ft16">62 </SPAN>kr per</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15"><SPAN class="ft16">2 </SPAN>2<SPAN class="ft16">62 </SPAN>kr per</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft16">5 224 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">eller inte tillhör</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">per m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">någon</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">miljöklass</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr10 td44"><SPAN class="p13 ft18">4.</SPAN> </TD>
<TD class="tr10 td45"><SPAN class="p34 ft18">2711 12 11–</SPAN> </TD>
<TD class="tr10 td46"><SPAN class="p3 ft18">Gasol m.m.</SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p34 ft15">2711 19 00</SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">som används</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">för</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">a) drift av</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">0 kr per</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft16">3 624 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft16">3 624 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">motordrivet</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">1 000 kg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">fordon, fartyg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">eller luftfartyg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">b) annat ända-</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p32 ft17">1 168 <SPAN class="ft11">kr per</SPAN></SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft17">3 624 <SPAN class="ft11">kr per</SPAN></SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft17">4 792 <SPAN class="ft11">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">mål än som</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">1 000 kg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">avses under a</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr10 td44"><SPAN class="p13 ft18">5.</SPAN> </TD>
<TD class="tr10 td45"><SPAN class="p34 ft18">2711 11 00,</SPAN> </TD>
<TD class="tr10 td46"><SPAN class="p3 ft18">Naturgas som</SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p34 ft15">2711 21 00</SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">används för</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">a) drift av</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">0 kr per</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">2 <SPAN class="ft16">579 </SPAN>kr per</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft16">2 579 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">motordrivet</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p32 ft11">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft11">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft11">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">fordon, fartyg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">eller luftfartyg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft11">b) annat ända-</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p32 ft17">1 005 <SPAN class="ft11">kr per</SPAN></SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p3 ft17">2 579 <SPAN class="ft11">kr per</SPAN></SPAN> </TD>
<TD class="tr14 td32"><SPAN class="p3 ft17">3 584 <SPAN class="ft11">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">mål än som</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td46"><SPAN class="p3 ft18">avses under a</SPAN> </TD>
<TD class="tr6 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td32"><SPAN class="p3 ft18">1 000 m<SPAN class="ft20">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr3 td44"><SPAN class="p13 ft18">6.</SPAN> </TD>
<TD class="tr3 td45"><SPAN class="p34 ft18">2701, 2702</SPAN> </TD>
<TD class="tr3 td46"><SPAN class="p3 ft18">Kol och koks</SPAN> </TD>
<TD class="tr3 td31"><SPAN class="p32 ft18"><SPAN class="ft19">692 </SPAN>kr per</SPAN> </TD>
<TD class="tr3 td31"><SPAN class="p3 ft19">2 997 <SPAN class="ft18">kr per</SPAN></SPAN> </TD>
<TD class="tr3 td32"><SPAN class="p3 ft19">3 689 <SPAN class="ft18">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p34 ft15">eller 2704</SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">1 000 kg</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr10 td44"><SPAN class="p13 ft18">7.</SPAN> </TD>
<TD class="tr10 td45"><SPAN class="p34 ft18">2710 11 31</SPAN> </TD>
<TD class="tr10 td46"><SPAN class="p3 ft18">Flygbensin</SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p32 ft18">4 kr <SPAN class="ft19">16 </SPAN>öre</SPAN> </TD>
<TD class="tr10 td31"><SPAN class="p3 ft18">2 kr 6<SPAN class="ft19">1 </SPAN>öre per</SPAN> </TD>
<TD class="tr10 td32"><SPAN class="p3 ft18">6 kr <SPAN class="ft19">77</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">med en blyhalt</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p32 ft15">per liter</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">om högst</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft15">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td46"><SPAN class="p3 ft15">0,005 gram</SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td52"><SPAN class="p3 ft11">per liter</SPAN> </TD>
<TD class="tr14 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td38"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_1_2">
<P class="p11 ft3">Prop. 2020/21:29 Bilaga 1</P>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p132 ft3">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="p89 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="p89 ft3">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="p89 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="p133 ft48">första stycket 3 a har förvärvats med skatt,</P>
<P class="p134 ft3">21</P>
</DIV>
</DIV>
<DIV id="page_22">
<DIV>
<DIV id="id_1">
<P class="p124 ft3">Prop. 2020/21:29 Bilaga 1</P>
<P class="p125 ft3">22</P>
</DIV>
<DIV id="id_2">
<P class="p126 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft5">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"><SPAN class="ft3">4.</SPAN><SPAN class="ft5">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="p127 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft5">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="p42 ft3">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="t8">
<TR>
<TD class="tr4 td53"><SPAN class="p3 ft4">Nuvarande lydelse</SPAN> </TD>
<TD class="tr4 td54"><SPAN class="p3 ft22">Föreslagen lydelse</SPAN> </TD>
</TR>
</TABLE>
<P class="p49 ft9"><SPAN class="ft23">2</SPAN><SPAN class="ft21">kap.</SPAN></P>
<P class="p50 ft3">1 b §<SPAN class="ft10">2</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t9">
<TR height=0>
<TD width=33px></TD>
<TD width=42px></TD>
<TD width=33px></TD>
<TD width=61px></TD>
<TD width=35px></TD>
<TD width=46px></TD>
<TD width=30px></TD>
<TD width=37px></TD>
<TD width=57px></TD>
<TD width=19px></TD>
</TR>
<TR>
<TD class="tr4 td55"><SPAN class="p51 ft3">För</SPAN> </TD>
<TD colspan=3 class="tr4 td56"><SPAN class="p52 ft3">kalenderåret <SPAN class="ft4">2021</SPAN></SPAN> </TD>
<TD class="tr4 td14"><SPAN class="p17 ft24">och</SPAN> </TD>
<TD class="tr4 td18"><SPAN class="p52 ft3">För</SPAN> </TD>
<TD colspan=2 class="tr4 td57"><SPAN class="p53 ft3">kalenderåret</SPAN> </TD>
<TD class="tr4 td58"><SPAN class="p17 ft4">2022</SPAN> </TD>
<TD class="tr4 td59"><SPAN class="p13 ft24">och</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td60"><SPAN class="p3 ft3">efterföljande</SPAN> </TD>
<TD colspan=2 class="tr4 td61"><SPAN class="p34 ft3">kalenderår</SPAN> </TD>
<TD class="tr4 td14"><SPAN class="p17 ft3">ska</SPAN> </TD>
<TD colspan=2 class="tr4 td29"><SPAN class="p3 ft3">efterföljande</SPAN> </TD>
<TD colspan=2 class="tr4 td61"><SPAN class="p54 ft3">kalenderår</SPAN> </TD>
<TD class="tr4 td59"><SPAN class="p55 ft3">ska</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td60"><SPAN class="p3 ft3">energiskatt</SPAN> </TD>
<TD class="tr6 td55"><SPAN class="p3 ft3">och</SPAN> </TD>
<TD colspan=2 class="tr6 td62"><SPAN class="p17 ft3">koldioxidskatt</SPAN> </TD>
<TD colspan=2 class="tr6 td29"><SPAN class="p3 ft3">energiskatt</SPAN> </TD>
<TD class="tr6 td63"><SPAN class="p3 ft3">och</SPAN> </TD>
<TD colspan=2 class="tr6 td29"><SPAN class="p55 ft3">koldioxidskatt</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr4 td53"><SPAN class="p3 ft3">betalas med belopp som motsvarar</SPAN> </TD>
<TD colspan=5 class="tr4 td64"><SPAN class="p3 ft3">betalas med belopp som motsvarar</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td55"><SPAN class="p3 ft3">de i</SPAN> </TD>
<TD colspan=2 class="tr4 td60"><SPAN class="p3 ft3">1 § angivna</SPAN> </TD>
<TD colspan=2 class="tr4 td62"><SPAN class="p17 ft24">skattebeloppen</SPAN> </TD>
<TD colspan=5 class="tr4 td64"><SPAN class="p3 ft3">de i 1 § angivna skattebeloppen</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td53"><SPAN class="p3 ft3">efter en årlig omräkning enligt</SPAN> </TD>
<TD colspan=5 class="tr6 td64"><SPAN class="p3 ft3">efter en årlig omräkning enligt</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td55"><SPAN class="p3 ft3">andra</SPAN> </TD>
<TD colspan=2 class="tr4 td60"><SPAN class="p56 ft3">stycket.</SPAN> </TD>
<TD colspan=2 class="tr4 td62"><SPAN class="p17 ft3">Regeringen</SPAN> </TD>
<TD class="tr4 td18"><SPAN class="p3 ft3">andra</SPAN> </TD>
<TD colspan=2 class="tr4 td57"><SPAN class="p57 ft24">stycket.</SPAN> </TD>
<TD colspan=2 class="tr4 td29"><SPAN class="p13 ft3">Regeringen</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr4 td53"><SPAN class="p3 ft3">fastställer före november månads</SPAN> </TD>
<TD colspan=5 class="tr4 td64"><SPAN class="p3 ft3">fastställer före november månads</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr4 td53"><SPAN class="p3 ft3">utgång de omräknade skattebelopp</SPAN> </TD>
<TD colspan=5 class="tr4 td64"><SPAN class="p3 ft3">utgång de omräknade skattebelopp</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td53"><SPAN class="p3 ft3">som ska tas ut för påföljande</SPAN> </TD>
<TD colspan=5 class="tr6 td64"><SPAN class="p3 ft3">som ska tas ut för påföljande</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td60"><SPAN class="p3 ft3">kalenderår.</SPAN> </TD>
<TD class="tr4 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td14"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td29"><SPAN class="p3 ft3">kalenderår.</SPAN> </TD>
<TD class="tr4 td63"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td59"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr6 td66"><SPAN class="p51 ft3">För bränslen som avses i</SPAN> </TD>
<TD class="tr6 td14"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td18"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td63"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td59"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p60 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft5">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="p59 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft25">1 § första stycket 1, 2, 3 b och 7 ska</SPAN></P>
<P class="p58 ft3"><SPAN class="ft3">a)</SPAN><SPAN class="ft5">koldioxidskatt betalas med belopp som motsvarar de i 1 § angivna koldioxidskattebeloppen multiplicerade med jämförelsetalet enligt tredje stycket, och</SPAN></P>
<P class="p58 ft3"><SPAN class="ft3">b)</SPAN><SPAN class="ft5">energiskatt betalas med belopp som motsvarar summan av de i 1 § angivna energiskatte- och koldioxidskattebeloppen multiplicerade med</SPAN></P>
<P class="p135 ft3">jämförelsetalet enligt tredje stycket med ett årligt tillägg av två procentenheter, med avdrag för det omräknade koldioxidskattebeloppet</P>
<TABLE cellpadding=0 cellspacing=0 class="t9">
<TR>
<TD class="tr6 td53"><SPAN class="p3 ft3">enligt a.</SPAN> </TD>
<TD class="tr6 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td53"><SPAN class="p51 ft3">Med jämförelsetal avses det</SPAN> </TD>
<TD class="tr4 td64"><SPAN class="p13 ft3">Med jämförelsetal avses det</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td53"><SPAN class="p3 ft3">värde, uttryckt i procent, som anger</SPAN> </TD>
<TD class="tr4 td64"><SPAN class="p13 ft3">värde, uttryckt i procent, som anger</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td53"><SPAN class="p3 ft3">förhållandet mellan det allmänna</SPAN> </TD>
<TD class="tr4 td64"><SPAN class="p13 ft3">förhållandet mellan det allmänna</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td53"><SPAN class="p3 ft3">prisläget i juni månad året närmast</SPAN> </TD>
<TD class="tr6 td64"><SPAN class="p55 ft3">prisläget i juni månad året närmast</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td53"><SPAN class="p3 ft3">före det år beräkningen avser och</SPAN> </TD>
<TD class="tr4 td64"><SPAN class="p13 ft3">före det år beräkningen avser och</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td53"><SPAN class="p3 ft3">prisläget i juni <SPAN class="ft4">2019</SPAN>.</SPAN> </TD>
<TD class="tr6 td64"><SPAN class="p61 ft3">prisläget i juni <SPAN class="ft4">2020</SPAN>.</SPAN> </TD>
</TR>
</TABLE>
<P class="p136 ft3">Beloppen enligt andra stycket 1, 2 a och 2 b avrundas var för sig till hela kronor och ören.</P>
<P class="p72 ft18"><SPAN class="ft26">2</SPAN><SPAN class="ft27">Senaste lydelse 2019:1244.</SPAN></P>
</DIV>
</DIV>
</DIV>
<DIV id="page_23">
<DIV id="p23dimg1">
<INGENBILD zsrc="H8032923x1.jpg/" id="p23img1">
</DIV>
<DIV class="dclr"></DIV>
<DIV>
<DIV id="id_1">
<P class="p11 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft49">Denna lag träder i kraft den 1 januari 2021.</SPAN></P>
<P class="p137 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft49">Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p138 ft3">Prop. 2020/21:29 Bilaga 1</P>
<P class="p139 ft3">23</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_24">
<DIV>
<DIV id="id_1">
<P class="p124 ft3">Prop. 2020/21:29 Bilaga 2</P>
<P class="p125 ft3">24</P>
</DIV>
<DIV id="id_2">
<P class="p11 ft1">Förteckning över remissinstanserna</P>
<P class="p140 ft3">Efter remiss har yttranden över promemorian Pausad <NOBR>BNP-indexering</NOBR> av skatten på bensin och diesel lämnats av Bil Sweden, Företagarna,</P>
<P class="p141 ft3">Kommerskollegium, Konjunkturinstitutet, Konkurrensverket, Konsumentverket, Lantbrukarnas Riksförbund (LRF), Naturvårdsverket,</P>
<P class="p11 ft3">Regelrådet, Skattebetalarnas Förening, Skatteverket, Statens</P>
<P class="p141 ft3">energimyndighet, Statens jordbruksverk, Statens väg- och transportforskningsinstitut (VTI), Svenska Petroleum och Biodrivmedel Institutet (SPBI), Svenskt Näringsliv, Sveriges Åkeriföretag, Trafikanalys, Trafikverket, Transportstyrelsen och Tullverket.</P>
<P class="p41 ft3">Följande remissinstanser har inte svarat eller angett att de avstår från att lämna några synpunkter: <NOBR>2030-sekretariatet,</NOBR> Energiföretagen Sverige, Fossilfritt Sverige, Förvaltningsrätten i Falun, Greenpeace, Gröna Bilister, Hela Sverige ska leva, Lantbrukarnas Riksförbund (Skogsägarna), Myndigheten för tillväxtpolitiska utvärderingar och analyser (Tillväxtanalys), Sveriges lantbruksuniversitet (SLU), Naturskyddsföreningen, Riksförbundet M Sverige, Svenska bioenergiföreningen (Svebio), Sveriges Kommuner och Regioner (SKR), Tillväxtverket och Transportföretagen.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_25">
<DIV id="p25dimg1">
<INGENBILD zsrc="H8032925x1.jpg/" id="p25img1">
</DIV>
<DIV class="dclr"></DIV>
<DIV>
<DIV id="id_1">
<P class="p11 ft1">Finansdepartementet</P>
<P class="p142 ft3">Utdrag ur protokoll vid regeringssammanträde den 22 oktober 2020</P>
<P class="p143 ft3">Närvarande: statsminister Löfven, ordförande, och statsråden Lövin, Johansson, Baylan, Hallengren, Andersson, Bolund, Damberg, Shekarabi, Ygeman, Eriksson, Linde, Eneroth, Nilsson, Ernkrans, Lindhagen, Lind, Hallberg, Micko</P>
<P class="p144 ft3">Föredragande: statsrådet Andersson</P>
<P class="p145 ft3">Regeringen beslutar proposition Pausad <NOBR>BNP-indexering</NOBR> för drivmedel</P>
</DIV>
<DIV id="id_2">
<P class="p11 ft3">Prop. 2020/21:29</P>
<P class="p66 ft3">25</P>
</DIV>
</DIV>
</DIV>
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1
1
Riksdagen antar regeringens förslag till lag om ändring i lagen (1994:1776) om skatt på energi.
Bifall
Bifall
2020/21:SkU13
SkU
B
Bordlagd
2020-10-22 00:00:00
inträffat
0
behandling
INL
Inlämnad
2020-10-22 00:00:00
inträffat
0
behandling
HÄN
Hänvisad
2020-10-23 00:00:00
inträffat
0
behandling
MOT
Motionstid slutar
2020-11-06 00:00:00
inträffat
0
behandling
0218878014918
Stefan Löfven
S
1
Statsråd1
098412828516
Magdalena Andersson
S
2
Statsråd2
inlamnatav
Inlämnat av
Finansdepartementet
H80329
2020-12-02 16:49:33
statustext
statustext
Ärendet är avslutat
H80329
2020-12-02 17:18:22
tilldelat
Tilldelat
Skatteutskottet
H80329
2020-12-02 16:49:33
H80329
prop_202021__29.pdf
374689
pdf
Pausad BNP-indexering för drivmedel
https://data.riksdagen.se/fil/2E016175-385F-42F8-BE02-43E6CFAB93BE
behandlas_i
2020/21:SkU13
H801SkU13
bet
2020/21
SkU13
Pausad BNP-indexering för drivmedel
bet
Betänkande
följdmotion
av Eric Westroth m.fl. (SD)<br />Med anledning av prop. 2020/21:29 Pausad BNP-indexering för drivmedel
H8023756
mot
2020/21
3756
Med anledning av prop. 2020/21:29 Pausad BNP-indexering för drivmedel
av Eric Westroth m.fl. (SD)
mot
Motion
följdmotion
av Niklas Wykman m.fl. (M)<br />med anledning av prop. 2020/21:29 Pausad BNP-indexering för drivmedel
H8023760
mot
2020/21
3760
med anledning av prop. 2020/21:29 Pausad BNP-indexering för drivmedel
av Niklas Wykman m.fl. (M)
mot
Motion