5090451 H80397 2020/21 97 prop prop prop Proposition 2020/21:97 Proposition Proposition Finansdepartementet SkU 97 0 2021-03-16 00:00:00 2021-05-19 16:51:28 2021-03-16 00:00:00 Slopad nedsättning av energiskatt på bränslen i vissa sektorer Klar html-ec prop-RIM 1c80d457-f47e-4a46-9b9c-2828cc5d92c2 https://data.riksdagen.se/dokument/H80397/text https://data.riksdagen.se/dokument/H80397 https://data.riksdagen.se/dokumentstatus/H80397 <div style="margin:3px;"> <STYLE type="text/css"> body {margin-top: 0px;margin-left: 0px;} #page_1 {position:relative; overflow: hidden;z:b;margin:10px 0px 21px 10px ;padding: 0px;border: none;width: 766px;} #page_1 #p1dimg1 {position:absolute;top:0px;left:546px;z-index:-1;width:54px;height:97px;} #page_1 #p1dimg1 #p1img1 {width:54px;height:97px;} #page_2 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_3 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: 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td3"><SPAN class="p2 ft1">2020/21:97</SPAN> </TD> </TR> </TABLE> <P class="p3 ft2">Regeringen överlämnar denna proposition till riksdagen.</P> <P class="p4 ft2">Stockholm den 11 mars 2021</P> <P class="p5 ft3">Stefan Löfven</P> <P class="p6 ft3">Åsa Lindhagen <SPAN class="ft2">(Finansdepartementet)</SPAN></P> <P class="p7 ft1">Propositionens huvudsakliga innehåll</P> <P class="p8 ft2">I propositionen föreslås att energiskatt ska tas ut med 100 procent av den generella nivån för bränslen som förbrukas för annat ändamål än drift av motordrivna fordon vid tillverkningsprocessen i industriell verksamhet samt i yrkesmässig <NOBR>jordbruks-,</NOBR> skogsbruks- eller vattenbruksverksamhet, dock inte för förbrukning i skepp eller båt.</P> <P class="p9 ft2">Återbetalning av energiskatt ska inte medges för bränslen som förbrukas för framställning av värme eller kyla som levererats för ovan angivna ändamål.</P> <P class="p9 ft2">Sådan bränsleförbrukning som har fullständig befrielse från energi- och koldioxidskatt, exempelvis i metallurgiska processer, mineralogiska processer och framställning av energiprodukter berörs inte av förslaget.</P> <P class="p9 ft2">Förändringarna föreslås genomföras i två steg med en sänkning av skattenedsättningen från 70 procent till 35 procent den 1 juli 2021 samt ett helt slopande av skattenedsättningen den 1 januari 2022.</P> <P class="p10 ft2">Vidare föreslås justeringar i beskattningen av råtallolja.</P> <P class="p11 ft2">Förslaget medför ändringar i lagen (1994:1776) om skatt på energi. Ändringarna träder i kraft den 1 juli 2021 och den 1 januari 2022.</P> <P class="p12 ft2">1</P> </DIV> <DIV id="page_2"> <TABLE cellpadding=0 cellspacing=0 class="t1"> <TR> <TD class="tr2 td4"><SPAN class="p13 ft2">Prop. 2020/21:97</SPAN> </TD> <TD colspan=3 rowspan=2 class="tr0 td5"><SPAN class="p14 ft1">Innehållsförteckning</SPAN> </TD> <TD class="tr2 td6"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td4"><SPAN class="p13 ft5">&nbsp;</SPAN> </TD> <TD class="tr3 td6"><SPAN class="p13 ft5">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td7"><SPAN class="p14 ft2"><A href="#page_3">1</A></SPAN> </TD> <TD colspan=2 class="tr4 td8"><SPAN class="p15 ft2"><A href="#page_3">Förslag till riksdagsbeslut .................................................................</A></SPAN> </TD> <TD class="tr4 td6"><SPAN class="p16 ft2"><A href="#page_3">3</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p14 ft2"><A href="#page_4">2</A></SPAN> </TD> <TD class="tr5 td9"><SPAN class="p15 ft2"><A href="#page_4">Lagtext</A></SPAN> </TD> <TD class="tr5 td10"><SPAN class="p1 ft2"><A href="#page_4">..............................................................................................</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p16 ft2"><A href="#page_4">4</A></SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td9"><SPAN class="p15 ft2"><A href="#page_4">2.1</A></SPAN> </TD> <TD class="tr6 td10"><SPAN class="p17 ft2"><A href="#page_4">Förslag till lag om ändring i lagen (1994:1776) om</A></SPAN> </TD> <TD class="tr6 td6"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td9"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td10"><SPAN class="p17 ft2"><A href="#page_4">skatt på energi ....................................................................</A></SPAN> </TD> <TD class="tr7 td6"><SPAN class="p16 ft2"><A href="#page_4">4</A></SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td9"><SPAN class="p15 ft2"><A href="#page_15">2.2</A></SPAN> </TD> <TD class="tr6 td10"><SPAN class="p17 ft2"><A href="#page_15">Förslag till lag om ändring i lagen (1994:1776) om</A></SPAN> </TD> <TD class="tr6 td6"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td9"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td10"><SPAN class="p17 ft2"><A href="#page_15">skatt på energi ..................................................................</A></SPAN> </TD> <TD class="tr7 td6"><SPAN class="p16 ft2"><A href="#page_15">15</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p14 ft2"><A href="#page_29">3</A></SPAN> </TD> <TD colspan=2 class="tr5 td8"><SPAN class="p15 ft2"><A href="#page_29">Ärendet och dess beredning ............................................................</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p16 ft2"><A href="#page_29">29</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p14 ft2"><A href="#page_29">4</A></SPAN> </TD> <TD colspan=2 class="tr5 td8"><SPAN class="p15 ft2"><A href="#page_29">Bakgrund och gällande rätt .............................................................</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p16 ft2"><A href="#page_29">29</A></SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td9"><SPAN class="p15 ft2"><A href="#page_29">4.1</A></SPAN> </TD> <TD class="tr6 td10"><SPAN class="p17 ft2"><A href="#page_29">Energiskattedirektivet och lagen om skatt på energi ........</A></SPAN> </TD> <TD class="tr6 td6"><SPAN class="p16 ft2"><A href="#page_29">29</A></SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td9"><SPAN class="p15 ft2"><A href="#page_30">4.2</A></SPAN> </TD> <TD class="tr6 td10"><SPAN class="p17 ft2"><A href="#page_30">Gällande rätt .....................................................................</A></SPAN> </TD> <TD class="tr6 td6"><SPAN class="p16 ft2"><A href="#page_30">30</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p14 ft2"><A href="#page_30">5</A></SPAN> </TD> <TD colspan=2 class="tr5 td8"><SPAN class="p15 ft2"><A href="#page_30">Slopad nedsättning av energiskatt på bränslen i vissa sektorer.......</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p16 ft2"><A href="#page_30">30</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p14 ft2"><A href="#page_34">6</A></SPAN> </TD> <TD colspan=2 class="tr5 td8"><SPAN class="p15 ft2"><A href="#page_34">Konsekvensanalys...........................................................................</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p16 ft2"><A href="#page_34">34</A></SPAN> </TD> </TR> <TR> <TD class="tr7 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td9"><SPAN class="p15 ft2"><A href="#page_34">6.1</A></SPAN> </TD> <TD class="tr7 td10"><SPAN class="p17 ft2"><A href="#page_34">Syfte och alternativa lösningar .........................................</A></SPAN> </TD> <TD class="tr7 td6"><SPAN class="p16 ft2"><A href="#page_34">34</A></SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td9"><SPAN class="p15 ft2"><A href="#page_35">6.2</A></SPAN> </TD> <TD class="tr6 td10"><SPAN class="p17 ft2"><A href="#page_35">Offentligfinansiella effekter .............................................</A></SPAN> </TD> <TD class="tr6 td6"><SPAN class="p16 ft2"><A href="#page_35">35</A></SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td9"><SPAN class="p15 ft2"><A href="#page_35">6.3</A></SPAN> </TD> <TD class="tr6 td10"><SPAN class="p17 ft2"><A href="#page_35">Effekter för företagen .......................................................</A></SPAN> </TD> <TD class="tr6 td6"><SPAN class="p16 ft2"><A href="#page_35">35</A></SPAN> </TD> </TR> <TR> <TD class="tr7 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td9"><SPAN class="p15 ft2"><A href="#page_37">6.4</A></SPAN> </TD> <TD class="tr7 td10"><SPAN class="p17 ft2"><A href="#page_37">Effekter för miljön............................................................</A></SPAN> </TD> <TD class="tr7 td6"><SPAN class="p16 ft2"><A href="#page_37">37</A></SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td9"><SPAN class="p15 ft2"><A href="#page_37">6.5</A></SPAN> </TD> <TD class="tr6 td10"><SPAN class="p17 ft2"><A href="#page_37">Effekter för myndigheter och domstolar ..........................</A></SPAN> </TD> <TD class="tr6 td6"><SPAN class="p16 ft2"><A href="#page_37">37</A></SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td9"><SPAN class="p15 ft2"><A href="#page_37">6.6</A></SPAN> </TD> <TD class="tr6 td10"><SPAN class="p17 ft2"><A href="#page_37">Förslagets förenlighet med </A><NOBR><A href="#page_37">EU-rätten ..............................</A></NOBR></SPAN> </TD> <TD class="tr6 td6"><SPAN class="p16 ft2"><A href="#page_37">37</A></SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td9"><SPAN class="p15 ft2"><A href="#page_37">6.7</A></SPAN> </TD> <TD class="tr6 td10"><SPAN class="p17 ft2"><A href="#page_37">Övriga effekter .................................................................</A></SPAN> </TD> <TD class="tr6 td6"><SPAN class="p16 ft2"><A href="#page_37">37</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p14 ft2"><A href="#page_38">7</A></SPAN> </TD> <TD colspan=2 class="tr5 td8"><SPAN class="p15 ft2"><A href="#page_38">Författningskommentar...................................................................</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p16 ft2"><A href="#page_38">38</A></SPAN> </TD> </TR> <TR> <TD class="tr7 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td9"><SPAN class="p15 ft2"><A href="#page_38">7.1</A></SPAN> </TD> <TD class="tr7 td10"><SPAN class="p17 ft2"><A href="#page_38">Förslaget till lag om ändring i lagen (1994:1776) om</A></SPAN> </TD> <TD class="tr7 td6"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td9"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td10"><SPAN class="p17 ft2"><A href="#page_38">skatt på energi ..................................................................</A></SPAN> </TD> <TD class="tr6 td6"><SPAN class="p16 ft2"><A href="#page_38">38</A></SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td9"><SPAN class="p15 ft2"><A href="#page_39">7.2</A></SPAN> </TD> <TD class="tr6 td10"><SPAN class="p17 ft2"><A href="#page_39">Förslaget till lag om ändring i lagen (1994:1776) om</A></SPAN> </TD> <TD class="tr6 td6"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td9"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td10"><SPAN class="p17 ft2"><A href="#page_39">skatt på energi ..................................................................</A></SPAN> </TD> <TD class="tr7 td6"><SPAN class="p16 ft2"><A href="#page_39">39</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td11"><SPAN class="p14 ft2">Bilaga 1</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p17 ft2"><A href="#page_42">Promemorians lagförslag..................................................</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p16 ft2"><A href="#page_42">42</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td11"><SPAN class="p14 ft2">Bilaga 2</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p17 ft2"><A href="#page_67">Förteckning över remissinstanserna .................................</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p16 ft2"><A href="#page_67">67</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr5 td5"><SPAN class="p14 ft2"><A href="#page_68">Utdrag ur protokoll vid regeringssammanträde den 11 mars 2021 .........</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p16 ft2"><A href="#page_68">68</A></SPAN> </TD> </TR> </TABLE> <P class="p18 ft2">2</P> </DIV> <DIV id="page_3"> <TABLE cellpadding=0 cellspacing=0 class="t2"> <TR> <TD rowspan=2 class="tr8 td12"><SPAN class="p19 ft1">1</SPAN> </TD> <TD rowspan=2 class="tr8 td13"><SPAN class="p20 ft1">Förslag till riksdagsbeslut</SPAN> </TD> <TD class="tr9 td14"><SPAN class="p13 ft2">Prop. 2020/21:97</SPAN> </TD> </TR> <TR> <TD class="tr10 td14"><SPAN class="p13 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p4 ft2">Regeringens förslag:</P> <P class="p21 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft7">Riksdagen antar regeringens förslag till lag om ändring i lagen (1994:1776) om skatt på energi.</SPAN></P> <P class="p22 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft7">Riksdagen antar regeringens förslag till lag om ändring i lagen (1994:1776) om skatt på energi.</SPAN></P> <P class="p23 ft2">3</P> </DIV> <DIV id="page_4"> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr9 td4"><SPAN class="p13 ft2">Prop. 2020/21:97</SPAN> </TD> <TD rowspan=2 class="tr1 td15"><SPAN class="p19 ft1">2</SPAN> </TD> <TD rowspan=2 class="tr1 td16"><SPAN class="p24 ft1">Lagtext</SPAN> </TD> </TR> <TR> <TD class="tr3 td4"><SPAN class="p13 ft5">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p25 ft2">Regeringen har följande förslag till lagtext.</P> <P class="p26 ft10"><SPAN class="ft8">2.1</SPAN><SPAN class="ft9">Förslag till lag om ändring i lagen (1994:1776) om skatt på energi</SPAN></P> <P class="p27 ft2">Härigenom föreskrivs i fråga om lagen (1994:1776) om skatt på energi att 6 a kap. 1 och 2 §§ samt 9 kap. 5 § ska ha följande lydelse.</P> <P class="p28 ft3">Nuvarande lydelse</P> <P class="p29 ft11">6 a kap.</P> <P class="p30 ft2">1 §<SPAN class="ft12">1</SPAN></P> <P class="p31 ft2">Bränsle som används för nedan angivna ändamål, i förekommande fall med undantag för vissa bränsleslag, ska helt eller delvis befrias från skatt enligt följande, om inte annat anges.</P> <TABLE cellpadding=0 cellspacing=0 class="t4"> <TR> <TD class="tr7 td17"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td18"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td19"><SPAN class="p32 ft13">Ändamål</SPAN> </TD> <TD class="tr6 td20"><SPAN class="p13 ft13">Bränsle</SPAN> </TD> <TD class="tr6 td21"><SPAN class="p33 ft13">Befrielse</SPAN> </TD> <TD class="tr6 td22"><SPAN class="p32 ft13">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft13">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr11 td17"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft15">som inte</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p33 ft15">från</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p32 ft15">från</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td17"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p33 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p32 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr6 td17"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td18"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td29"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td30"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td31"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p32 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr0 td17"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td18"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td24"><SPAN class="p32 ft13">1. Förbrukning</SPAN> </TD> <TD class="tr0 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td17"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td18"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td24"><SPAN class="p32 ft13">a) för annat</SPAN> </TD> <TD class="tr0 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td26"><SPAN class="p34 ft13">100</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td17"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">ändamål än som</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p34 ft15">procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td17"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">motorbränsle eller</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td17"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">som bränsle för</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td17"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">uppvärmning</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td17"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td18"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td24"><SPAN class="p32 ft13">b) i metallurgiska</SPAN> </TD> <TD class="tr0 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td26"><SPAN class="p34 ft13">100</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td17"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">processer under</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p34 ft15">procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td17"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">förutsättning att</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td17"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">det ingående</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td17"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td18"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p32 ft17">materialet genom</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td17"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">uppvärmning i</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td17"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">ugnar förändras</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td17"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">kemiskt eller dess</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td17"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">inre fysikaliska</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td17"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td18"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p32 ft17">struktur förändras</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td17"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">eller bibehålls i</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td17"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">skänkar eller</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td17"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">liknande kärl</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td17"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td18"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td24"><SPAN class="p32 ft13">c) i annat fall än</SPAN> </TD> <TD class="tr0 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td26"><SPAN class="p34 ft13">100</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td17"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">som avses i a eller</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p34 ft18">Procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td17"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">b, då bränslet i en</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td17"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">och samma</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td17"><SPAN class="p35 ft2">4</SPAN> </TD> <TD colspan=3 class="tr13 td34"><SPAN class="p36 ft20"><SPAN class="ft19">1 </SPAN>Senaste lydelse 2020:1176.</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_5"> <TABLE cellpadding=0 cellspacing=0 class="t5"> <TR> <TD class="tr7 td35"><SPAN class="p32 ft13">Ändamål</SPAN> </TD> <TD class="tr7 td36"><SPAN class="p37 ft13">Bränsle</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p38 ft13">Befrielse</SPAN> </TD> <TD class="tr7 td38"><SPAN class="p32 ft13">Befrielse</SPAN> </TD> <TD class="tr7 td23"><SPAN class="p2 ft13">Befrielse</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p39 ft2">Prop. 2020/21:97</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p37 ft17">som inte</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p38 ft17">från</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p32 ft17">från</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p2 ft17">från</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p37 ft15">ger</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p38 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p32 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td44"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td45"><SPAN class="p37 ft15">befrielse</SPAN> </TD> <TD class="tr11 td46"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p32 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> <TD class="tr6 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">process används</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">både som bränsle</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">för uppvärmning</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">och för annat</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">ändamål än som</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">motorbränsle eller</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">bränsle för</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">uppvärmning</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">2. Förbrukning i</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p40 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">tåg eller annat</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">bränsle</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">spårbundet</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">färdmedel</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">i 2 kap. 1 §</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">3. Förbrukning i</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p40 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">skepp, när skeppet</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">bränsle</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p32 ft17">procent</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p14 ft17">procent</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft17">procent</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">inte används för</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">privat ändamål</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td40"><SPAN class="p32 ft13">4. Förbrukning i</SPAN> </TD> <TD class="tr0 td41"><SPAN class="p40 ft13">Bensin,</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr0 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">båt för vilken</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">bränsle</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">medgivande</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">lämnats enligt</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">2 kap. 9 § eller för</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">första</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">vilken fiskelicens</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">som inte är</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">begränsad till</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">fiske enbart i</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">enskilt vatten</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">meddelats enligt</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">fiskelagen</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">(1993:787), när</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">båten inte används</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">för privat ändamål</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">5. Förbrukning i</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">a) luftfartyg, när</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p40 ft13">Andra</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">luftfartyget inte</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">bränslen</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p32 ft17">procent</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p14 ft17">procent</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft17">procent</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">används för privat</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">än flyg-</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">ändamål</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">fotogen</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15"><NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">2710 19</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">21)</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">b) luftfartygs-</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p40 ft13">Andra</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">motorer i</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">bränslen</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">provbädd eller</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">än</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr16 td39"><SPAN class="p16 ft2">5</SPAN> </TD> </TR> <TR> <TD class="tr17 td40"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td41"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td42"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td43"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td28"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_6"> <DIV> <DIV id="id_1"> <P class="p41 ft2">Prop. 2020/21:97</P> <P class="p42 ft2">6</P> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr6 td35"><SPAN class="p32 ft15">Ändamål</SPAN> </TD> <TD class="tr6 td22"><SPAN class="p37 ft15">Bränsle</SPAN> </TD> <TD class="tr6 td38"><SPAN class="p43 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td48"><SPAN class="p44 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft15">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p37 ft17">som inte</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p43 ft17">från</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p44 ft17">från</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p2 ft17">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p37 ft15">ger</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p43 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p44 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td44"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p37 ft15">befrielse</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td50"><SPAN class="p44 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">liknande</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">flygbensin</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">anordning</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15"><NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">2710 11</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">31) och</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">flyg-</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">fotogen</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td40"><SPAN class="p32 ft13">6. Förbrukning vid</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p2 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">framställning av</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p40 ft15">procent</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p2 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">energiprodukter</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">eller andra</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">produkter för vilka</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">skatteplikt har</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">inträtt för</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">tillverkaren</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">7. Förbrukning för</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p40 ft13">Bränsle</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">framställning av</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">som avses</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p40 ft17">procent</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p2 ft17">procent</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">skattepliktig</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">elektrisk kraft</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">första</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td40"><SPAN class="p32 ft13">8. –</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p40 ft13">–</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p2 ft13">–</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">9. Om skatte-</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p40 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">råtallolja,</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">följer av tidigare</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">bränsle</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">punkter, förbruk-</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">som avses</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">ning för annat</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">ändamål än drift</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">första</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">av motordrivna</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">fordon vid</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">tillverknings-</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">processen i</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">industriell</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">verksamhet</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td40"><SPAN class="p32 ft13">a) i en anläggning</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p40 ft13"><SPAN class="ft22">70 </SPAN>procent</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p2 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">för vilken ut-</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p2 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">släppsrätter ska</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">överlämnas enligt</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">16 § lagen</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">(2020:1173) om</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">vissa utsläpp av</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">växthusgaser</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">b) i andra fall än</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p40 ft13"><SPAN class="ft22">70 </SPAN>procent</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">som avses under a</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">10. Om skatte-</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p40 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p40 ft13"><SPAN class="ft22">70 </SPAN>procent</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">råtallolja,</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td40"><SPAN class="p32 ft13">följer av tidigare</SPAN> </TD> <TD class="tr6 td27"><SPAN class="p40 ft13">bränsle</SPAN> </TD> <TD class="tr6 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_7"> <TABLE cellpadding=0 cellspacing=0 class="t5"> <TR> <TD class="tr7 td19"><SPAN class="p32 ft13">Ändamål</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p13 ft13">Bränsle</SPAN> </TD> <TD class="tr7 td38"><SPAN class="p38 ft13">Befrielse</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p44 ft13">Befrielse</SPAN> </TD> <TD class="tr7 td23"><SPAN class="p2 ft13">Befrielse</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p39 ft2">Prop. 2020/21:97</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft17">som inte</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p38 ft17">från</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p44 ft17">från</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p2 ft17">från</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p38 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p44 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td29"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td53"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td46"><SPAN class="p44 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> <TD class="tr6 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">punkter,</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">som avses</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">förbrukning för</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">annat ändamål än</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">första</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">drift av motor-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">drivna fordon i</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">yrkesmässig</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">vattenbruks-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">verksamhet, dock</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">inte förbrukning i</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">skepp eller båt</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">11. Om skatte-</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p43 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p32 ft22">70 Procent</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p40 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">befrielse inte</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">råtallolja,</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">följer av tidigare</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">bränsle</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">punkter, förbruk-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">som avses</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ning för annat</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ändamål än drift</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">av motordrivna</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">stycket 3 b</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">fordon i yrkes-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">mässig jordbruks-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">eller skogsbruks-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">verksamhet, dock</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">inte förbrukning i</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">skepp eller båt</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">12. Om skatte-</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p32 ft13">–</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p40 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">följer av tidigare</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">punkter, förbruk-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ning i sodapannor</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">eller i lutpannor</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">13. –</SPAN> </TD> <TD class="tr0 td52"><SPAN class="p43 ft13">–</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p32 ft13">–</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p40 ft13">–</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">–</SPAN> </TD> <TD class="tr0 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">14. –</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p43 ft13">–</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p32 ft13">–</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p40 ft22">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">15. –</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p43 ft13">–</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p32 ft13">–</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p40 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">16. Förbrukning i</SPAN> </TD> <TD class="tr0 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr0 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">processer för</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p40 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">framställning av</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">andra mineraliska</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">ämnen än metaller</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">under förutsätt-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ning att det</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ingående</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">materialet genom</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">uppvärmning i</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ugnar förändras</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">kemiskt eller dess</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">inre fysikaliska</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">struktur förändras</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr16 td39"><SPAN class="p16 ft2">7</SPAN> </TD> </TR> <TR> <TD class="tr17 td24"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td52"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td43"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td42"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td28"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_8"> <DIV> <DIV id="id_1"> <P class="p41 ft2">Prop. 2020/21:97</P> <P class="p42 ft2">8</P> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t7"> <TR> <TD class="tr6 td54"><SPAN class="p40 ft15">Ändamål</SPAN> </TD> <TD class="tr6 td38"><SPAN class="p13 ft15">Bränsle</SPAN> </TD> <TD class="tr6 td36"><SPAN class="p13 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td55"><SPAN class="p13 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td56"><SPAN class="p13 ft15">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft17">som inte</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft17">från</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p13 ft17">från</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p13 ft17">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td59"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td45"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p13 ft15">skatt</SPAN> </TD> <TD class="tr11 td61"><SPAN class="p13 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr0 td39"><SPAN class="p40 ft13">17. Om skatte-</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p43 ft13">Råtallolja</SPAN> </TD> <TD class="tr0 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">befrielse inte</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p43 ft17">och</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">följer av tidigare</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p43 ft15">bränsle</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">punkter, förbruk-</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p43 ft15">som avses</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">ning för framställ-</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">ning av värme i en</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">anläggning för</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p43 ft17">stycket 3 b</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">vilken utsläpps-</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">rätter ska över-</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">lämnas enligt 16 §</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">lagen om vissa</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">utsläpp av växt-</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">husgaser</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td39"><SPAN class="p40 ft13">a) i kraftvärme-</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p37 ft22">–</SPAN> </TD> <TD class="tr15 td57"><SPAN class="p43 ft13">9 procent</SPAN> </TD> <TD class="tr15 td58"><SPAN class="p45 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">produktion</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td39"><SPAN class="p40 ft13">b) i annan värme-</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td41"><SPAN class="p37 ft13">–</SPAN> </TD> <TD class="tr0 td57"><SPAN class="p43 ft13">9 procent</SPAN> </TD> <TD class="tr0 td58"><SPAN class="p45 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td59"><SPAN class="p40 ft15">produktion</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td45"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td61"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p46 ft3">Föreslagen lydelse</P> <P class="p47 ft11">6 a kap.</P> <P class="p48 ft2">1 §</P> <P class="p49 ft2">Bränsle som används för nedan angivna ändamål, i förekommande fall med undantag för vissa bränsleslag, ska helt eller delvis befrias från skatt enligt följande, om inte annat anges.</P> <TABLE cellpadding=0 cellspacing=0 class="t8"> <TR> <TD class="tr6 td19"><SPAN class="p32 ft13">Ändamål</SPAN> </TD> <TD class="tr6 td20"><SPAN class="p13 ft13">Bränsle</SPAN> </TD> <TD class="tr6 td21"><SPAN class="p33 ft13">Befrielse</SPAN> </TD> <TD class="tr6 td22"><SPAN class="p32 ft13">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft13">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft15">som inte</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p33 ft15">från</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p32 ft15">från</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p33 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p32 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td29"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td30"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td31"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p32 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">1. Förbrukning</SPAN> </TD> <TD class="tr0 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">a) för annat</SPAN> </TD> <TD class="tr0 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td26"><SPAN class="p34 ft13">100</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ändamål än som</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p34 ft15">procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">motorbränsle eller</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">som bränsle för</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">uppvärmning</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">b) i metallurgiska</SPAN> </TD> <TD class="tr0 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td26"><SPAN class="p34 ft13">100</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">processer under</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p34 ft15">procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">förutsättning att</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">det ingående</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">materialet genom</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">uppvärmning i</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ugnar förändras</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">kemiskt eller dess</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td24"><SPAN class="p32 ft13">inre fysikaliska</SPAN> </TD> <TD class="tr6 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_9"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr6 td19"><SPAN class="p32 ft15">Ändamål</SPAN> </TD> <TD class="tr6 td51"><SPAN class="p13 ft15">Bränsle</SPAN> </TD> <TD class="tr6 td37"><SPAN class="p38 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td38"><SPAN class="p32 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft15">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft17">som inte</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p38 ft17">från</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p32 ft17">från</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p2 ft17">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p38 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p32 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td29"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td53"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td46"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p32 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">struktur förändras</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">eller bibehålls i</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">skänkar eller</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">liknande kärl</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">c) i annat fall än</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">som avses i a eller</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft18">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">b, då bränslet i en</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">och samma</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">process används</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">både som bränsle</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">för uppvärmning</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">och för annat</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ändamål än som</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">motorbränsle eller</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">bränsle för</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">uppvärmning</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">2. Förbrukning i</SPAN> </TD> <TD class="tr0 td52"><SPAN class="p43 ft13">Bensin,</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">tåg eller annat</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">bränsle</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">spårbundet</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">färdmedel</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">första</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">3. Förbrukning i</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p43 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">skepp, när skeppet</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">bränsle</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">inte används för</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">som avses</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">privat ändamål</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">4. Förbrukning i</SPAN> </TD> <TD class="tr0 td52"><SPAN class="p43 ft13">Bensin,</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">båt för vilken</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">bränsle</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">medgivande</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">lämnats enligt</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">2 kap. 9 § eller för</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">vilken fiskelicens</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">stycket 3 b</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">som inte är</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">begränsad till</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">fiske enbart i</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">enskilt vatten</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">meddelats enligt</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">fiskelagen</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">(1993:787), när</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">båten inte används</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">för privat ändamål</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">5. Förbrukning i</SPAN> </TD> <TD class="tr0 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">a) luftfartyg, när</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p43 ft13">Andra</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr6 td24"><SPAN class="p32 ft13">luftfartyget inte</SPAN> </TD> <TD class="tr6 td52"><SPAN class="p43 ft13">bränslen</SPAN> </TD> <TD class="tr6 td42"><SPAN class="p32 ft13">procent</SPAN> </TD> <TD class="tr6 td43"><SPAN class="p14 ft13">procent</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p33 ft13">procent</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p50 ft2">Prop. 2020/21:97</P> <P class="p51 ft2">9</P> </DIV> </DIV> </DIV> <DIV id="page_10"> <DIV> <DIV id="id_1"> <P class="p52 ft2">Prop. 2020/21:97</P> <P class="p53 ft2">10</P> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr6 td35"><SPAN class="p32 ft15">Ändamål</SPAN> </TD> <TD class="tr6 td22"><SPAN class="p37 ft15">Bränsle</SPAN> </TD> <TD class="tr6 td38"><SPAN class="p43 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td48"><SPAN class="p44 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft15">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p37 ft17">som inte</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p43 ft17">från</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p44 ft17">från</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p2 ft17">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p37 ft15">ger</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p43 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p44 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td44"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p37 ft15">befrielse</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td50"><SPAN class="p44 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">används för privat</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">än flyg-</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">ändamål</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">fotogen</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17"><NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">2710 19</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">21)</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">b) luftfartygs-</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p40 ft13">Andra</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">motorer i</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">bränslen</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p40 ft17">procent</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p2 ft17">procent</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft17">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">provbädd eller</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">än</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">liknande</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">flygbensin</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">anordning</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15"><NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">2710 11</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">31) och</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">flyg-</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">fotogen</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">6. Förbrukning vid</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">framställning av</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p40 ft17">procent</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p2 ft17">procent</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft17">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">energiprodukter</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">eller andra</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">produkter för vilka</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">skatteplikt har</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">inträtt för</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">tillverkaren</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">7. Förbrukning för</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p40 ft13">Bränsle</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">framställning av</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">som avses</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p40 ft15">procent</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p2 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">skattepliktig</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">i 2 kap. 1 §</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">elektrisk kraft</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">första</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">8. –</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p40 ft13">–</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr0 td40"><SPAN class="p32 ft13">9. Om skatte-</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p40 ft13">Bensin,</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">råtallolja,</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">följer av tidigare</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">bränsle</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">punkter, förbruk-</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">som avses</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">ning för annat</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">i 2 kap. 1 §</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">ändamål än drift</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">första</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">av motordrivna</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">fordon vid</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">tillverknings-</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">processen i</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">industriell</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">verksamhet</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">a) i en anläggning</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p40 ft13"><SPAN class="ft22">35 </SPAN>procent</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">för vilken ut-</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p2 ft17">procent</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">släppsrätter ska</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">överlämnas enligt</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">16 § lagen</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td40"><SPAN class="p32 ft13">(2020:1173) om</SPAN> </TD> <TD class="tr6 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_11"> <TABLE cellpadding=0 cellspacing=0 class="t5"> <TR> <TD class="tr7 td19"><SPAN class="p32 ft13">Ändamål</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p13 ft13">Bränsle</SPAN> </TD> <TD class="tr7 td38"><SPAN class="p38 ft13">Befrielse</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p44 ft13">Befrielse</SPAN> </TD> <TD class="tr7 td23"><SPAN class="p2 ft13">Befrielse</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p39 ft2">Prop. 2020/21:97</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft17">som inte</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p38 ft17">från</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p44 ft17">från</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p2 ft17">från</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p38 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p44 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td29"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td53"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td46"><SPAN class="p44 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> <TD class="tr6 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">vissa utsläpp av</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">växthusgaser</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">b) i andra fall än</SPAN> </TD> <TD class="tr0 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p32 ft13"><SPAN class="ft22">35 </SPAN>procent</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p40 ft13">–</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">–</SPAN> </TD> <TD class="tr0 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">som avses under a</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">10. Om skatte-</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p43 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p32 ft13"><SPAN class="ft22">35 </SPAN>procent</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p40 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">befrielse inte</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">råtallolja,</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">följer av tidigare</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">bränsle</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">punkter, förbruk-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">som avses</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ning för annat</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ändamål än drift</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">av motordrivna</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">stycket 3 b</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">fordon i yrkes-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">mässig vatten-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">bruksverksamhet,</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">dock inte förbruk-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">ning i skepp eller</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">båt</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">11. Om skatte-</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p43 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p32 ft22">35 procent</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p40 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">råtallolja,</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">följer av tidigare</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">bränsle</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">punkter, förbruk-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">som avses</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ning för annat</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ändamål än drift</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">av motordrivna</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">fordon i yrkes-</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">mässig jordbruks-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">eller skogsbruks-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">verksamhet, dock</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">inte förbrukning i</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">skepp eller båt</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">12. Om skatte-</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p32 ft13">–</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p40 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">följer av tidigare</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">punkter, förbruk-</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ning i sodapannor</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">eller i lutpannor</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">13. –</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p43 ft13">–</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p32 ft13">–</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p40 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">14. –</SPAN> </TD> <TD class="tr0 td52"><SPAN class="p43 ft13">–</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p32 ft13">–</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p40 ft22">–</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">–</SPAN> </TD> <TD class="tr0 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">15. –</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p43 ft13">–</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p32 ft13">–</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p40 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">16. Förbrukning i</SPAN> </TD> <TD class="tr0 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr0 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">processer för</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p40 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">framställning av</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">andra mineraliska</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ämnen än metaller</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr16 td39"><SPAN class="p16 ft2">11</SPAN> </TD> </TR> <TR> <TD class="tr17 td24"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td52"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td43"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td42"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td28"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_12"> <TABLE cellpadding=0 cellspacing=0 class="t9"> <TR> <TD class="tr14 td62"><SPAN class="p44 ft2">Prop. 2020/21:97</SPAN> </TD> <TD colspan=2 class="tr7 td63"><SPAN class="p40 ft13">Ändamål</SPAN> </TD> <TD class="tr7 td64"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td38"><SPAN class="p2 ft13">Bränsle</SPAN> </TD> <TD colspan=2 class="tr7 td56"><SPAN class="p2 ft13">Befrielse</SPAN> </TD> <TD class="tr7 td65"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td66"><SPAN class="p13 ft13">Befrielse</SPAN> </TD> <TD colspan=2 class="tr7 td38"><SPAN class="p15 ft13">Befrielse</SPAN> </TD> <TD class="tr7 td67"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td62"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td68"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td69"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td15"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td43"><SPAN class="p2 ft17">som inte</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p2 ft17">från</SPAN> </TD> <TD class="tr12 td71"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td7"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p13 ft17">från</SPAN> </TD> <TD colspan=2 class="tr12 td43"><SPAN class="p15 ft17">från</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td62"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td68"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td69"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td15"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p2 ft15">ger</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr11 td58"><SPAN class="p2 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft15">koldioxid-</SPAN> </TD> <TD colspan=2 class="tr11 td43"><SPAN class="p15 ft15">svavel-</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td75"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td76"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td77"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr11 td47"><SPAN class="p2 ft15">befrielse</SPAN> </TD> <TD class="tr11 td78"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td79"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td80"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td81"><SPAN class="p13 ft15">skatt</SPAN> </TD> <TD colspan=2 class="tr11 td47"><SPAN class="p15 ft15">skatt</SPAN> </TD> <TD class="tr11 td82"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td62"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr12 td4"><SPAN class="p40 ft17">under förut-</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td74"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td71"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td7"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td74"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td62"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr11 td4"><SPAN class="p40 ft15">sättning att det</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td62"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td83"><SPAN class="p40 ft17">ingående</SPAN> </TD> <TD class="tr12 td15"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td74"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td71"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td7"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td74"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td62"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr11 td4"><SPAN class="p40 ft15">materialet genom</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td62"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr11 td4"><SPAN class="p40 ft15">uppvärmning i</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td62"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr11 td4"><SPAN class="p40 ft15">ugnar förändras</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td62"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr11 td4"><SPAN class="p40 ft15">kemiskt eller dess</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td62"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr12 td4"><SPAN class="p40 ft17">inre fysikaliska</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td74"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td71"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td7"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td74"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td62"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr11 td4"><SPAN class="p40 ft15">struktur förändras</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td62"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr15 td4"><SPAN class="p40 ft13">17. Om skatte-</SPAN> </TD> <TD colspan=2 class="tr15 td43"><SPAN class="p39 ft13">Råtallolja</SPAN> </TD> <TD class="tr15 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td72"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td62"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr11 td4"><SPAN class="p40 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p39 ft15">och</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td62"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr12 td4"><SPAN class="p40 ft17">följer av tidigare</SPAN> </TD> <TD colspan=2 class="tr12 td43"><SPAN class="p39 ft17">bränsle</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td71"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td7"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td74"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td62"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr11 td4"><SPAN class="p40 ft15">punkter, förbruk-</SPAN> </TD> <TD colspan=2 class="tr11 td43"><SPAN class="p39 ft15">som avses</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td62"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr11 td4"><SPAN class="p40 ft15">ning för framställ-</SPAN> </TD> <TD colspan=2 class="tr11 td43"><SPAN class="p39 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td62"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr11 td4"><SPAN class="p40 ft15">ning av värme i en</SPAN> </TD> <TD colspan=2 class="tr11 td43"><SPAN class="p39 ft15">första</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td62"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr11 td4"><SPAN class="p40 ft15">anläggning för</SPAN> </TD> <TD colspan=2 class="tr11 td43"><SPAN class="p39 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td62"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr12 td4"><SPAN class="p40 ft17">vilken utsläpps-</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td74"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td71"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td7"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td74"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td62"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr11 td4"><SPAN class="p40 ft15">rätter ska över-</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td62"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr11 td4"><SPAN class="p40 ft15">lämnas enligt 16 §</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td62"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr11 td4"><SPAN class="p40 ft15">lagen om vissa</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td62"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr11 td4"><SPAN class="p40 ft15">utsläpp av</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td62"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr12 td4"><SPAN class="p40 ft17">växthusgaser</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td74"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td71"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td7"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td74"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td62"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr15 td4"><SPAN class="p40 ft13">a) i kraftvärme-</SPAN> </TD> <TD class="tr15 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td70"><SPAN class="p54 ft22">–</SPAN> </TD> <TD class="tr15 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td72"><SPAN class="p55 ft13">9 procent</SPAN> </TD> <TD class="tr15 td70"><SPAN class="p56 ft13">–</SPAN> </TD> <TD class="tr15 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td62"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr11 td4"><SPAN class="p40 ft15">produktion</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td62"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr0 td4"><SPAN class="p40 ft13">b) i annan värme-</SPAN> </TD> <TD class="tr0 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td70"><SPAN class="p54 ft13">–</SPAN> </TD> <TD class="tr0 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td72"><SPAN class="p55 ft13">9 procent</SPAN> </TD> <TD class="tr0 td70"><SPAN class="p56 ft13">–</SPAN> </TD> <TD class="tr0 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td62"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr6 td84"><SPAN class="p40 ft13">produktion</SPAN> </TD> <TD class="tr6 td78"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td85"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td78"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td79"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td80"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td81"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td78"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td85"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td82"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr18 td62"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr18 td4"><SPAN class="p1 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr18 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr18 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr18 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr18 td4"><SPAN class="p13 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr18 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr18 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr18 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td62"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td68"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td69"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td15"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr19 td58"><SPAN class="p39 ft2">2 §<SPAN class="ft12">2</SPAN></SPAN> </TD> <TD class="tr19 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td72"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td68"><SPAN class="p33 ft2">Om</SPAN> </TD> <TD colspan=2 class="tr6 td49"><SPAN class="p57 ft2">råtallolja</SPAN> </TD> <TD colspan=2 class="tr6 td43"><SPAN class="p37 ft2">förbrukas</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p58 ft2">för</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p33 ft2">Om</SPAN> </TD> <TD colspan=2 class="tr6 td43"><SPAN class="p59 ft2">råtallolja</SPAN> </TD> <TD colspan=2 class="tr6 td43"><SPAN class="p37 ft2">förbrukas</SPAN> </TD> <TD class="tr6 td73"><SPAN class="p16 ft2">för</SPAN> </TD> </TR> <TR> <TD class="tr7 td62"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr7 td86"><SPAN class="p1 ft2">ändamål som anges i 1 § 9 <NOBR>b–11</NOBR></SPAN> </TD> <TD colspan=6 class="tr7 td87"><SPAN class="p13 ft2">ändamål som anges i 1 § 9 <NOBR>b–11</NOBR></SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr6 td86"><SPAN class="p1 ft2">medges befrielse från energiskatten</SPAN> </TD> <TD colspan=6 class="tr6 td87"><SPAN class="p13 ft2">medges befrielse från energiskatten</SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td68"><SPAN class="p1 ft2">med</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p13 ft2">ett</SPAN> </TD> <TD class="tr6 td15"><SPAN class="p59 ft13">belopp</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p13 ft2">som</SPAN> </TD> <TD colspan=2 class="tr6 td43"><SPAN class="p58 ft2">motsvarar</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p13 ft2">med</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft2">ett</SPAN> </TD> <TD class="tr6 td72"><SPAN class="p59 ft2">belopp</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p13 ft2">som</SPAN> </TD> <TD colspan=2 class="tr6 td18"><SPAN class="p16 ft2">motsvarar</SPAN> </TD> </TR> <TR> <TD class="tr7 td62"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr7 td86"><SPAN class="p1 ft2"><SPAN class="ft3">70 </SPAN>procent av den energiskatt som</SPAN> </TD> <TD colspan=6 class="tr7 td87"><SPAN class="p13 ft2"><SPAN class="ft3">35 </SPAN>procent av den energiskatt som</SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr6 td86"><SPAN class="p1 ft2">tas ut på bränsle enligt 2 kap. 1 §</SPAN> </TD> <TD colspan=6 class="tr6 td87"><SPAN class="p13 ft2">tas ut på bränsle enligt 2 kap. 1 §</SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr6 td4"><SPAN class="p1 ft2">första stycket 3 a.</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr6 td4"><SPAN class="p13 ft2">första stycket 3 a.</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td62"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td68"><SPAN class="p33 ft2">Om</SPAN> </TD> <TD colspan=2 class="tr7 td49"><SPAN class="p57 ft2">råtallolja</SPAN> </TD> <TD colspan=2 class="tr7 td43"><SPAN class="p37 ft2">förbrukas</SPAN> </TD> <TD class="tr7 td70"><SPAN class="p58 ft2">för</SPAN> </TD> <TD class="tr7 td71"><SPAN class="p33 ft2">Om</SPAN> </TD> <TD colspan=2 class="tr7 td43"><SPAN class="p59 ft2">råtallolja</SPAN> </TD> <TD colspan=2 class="tr7 td43"><SPAN class="p37 ft2">förbrukas</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p16 ft2">för</SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td83"><SPAN class="p1 ft2">ändamål</SPAN> </TD> <TD colspan=2 class="tr6 td88"><SPAN class="p13 ft2">som anges i</SPAN> </TD> <TD class="tr6 td74"><SPAN class="p60 ft2">1 §</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p58 ft2">9 a</SPAN> </TD> <TD colspan=2 class="tr6 td89"><SPAN class="p13 ft2">ändamål</SPAN> </TD> <TD colspan=2 class="tr6 td90"><SPAN class="p44 ft2">som anges i</SPAN> </TD> <TD class="tr6 td74"><SPAN class="p60 ft2">1 §</SPAN> </TD> <TD class="tr6 td73"><SPAN class="p16 ft2">9 a</SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr6 td86"><SPAN class="p1 ft2">medges befrielse från energiskatten</SPAN> </TD> <TD colspan=6 class="tr6 td87"><SPAN class="p13 ft2">medges befrielse från energiskatten</SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td68"><SPAN class="p1 ft2">med</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p13 ft2">ett</SPAN> </TD> <TD class="tr6 td15"><SPAN class="p59 ft13">belopp</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p13 ft2">som</SPAN> </TD> <TD colspan=2 class="tr6 td43"><SPAN class="p58 ft2">motsvarar</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p13 ft2">med</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft2">ett</SPAN> </TD> <TD class="tr6 td72"><SPAN class="p59 ft2">belopp</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p13 ft2">som</SPAN> </TD> <TD colspan=2 class="tr6 td18"><SPAN class="p16 ft2">motsvarar</SPAN> </TD> </TR> <TR> <TD class="tr7 td62"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr7 td86"><SPAN class="p1 ft2"><SPAN class="ft3">70 </SPAN>procent av den energiskatt och</SPAN> </TD> <TD colspan=6 class="tr7 td87"><SPAN class="p13 ft2"><SPAN class="ft3">35 </SPAN>procent av den energiskatt och</SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr6 td86"><SPAN class="p1 ft2">100 procent av den koldioxidskatt</SPAN> </TD> <TD colspan=6 class="tr6 td87"><SPAN class="p13 ft2">100 procent av den koldioxidskatt</SPAN> </TD> </TR> <TR> <TD class="tr20 td62"><SPAN class="p61 ft2">12</SPAN> </TD> <TD colspan=10 class="tr20 td91"><SPAN class="p1 ft24"><SPAN class="ft23">2 </SPAN>Senaste lydelse 2017:1220. Ändringen innebär bl.a. att tredje stycket tas bort.</SPAN> </TD> <TD class="tr20 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr20 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_13"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p62 ft2">som tas ut på bränsle enligt 2 kap. 1 § första stycket 3 a.</P> <P class="p63 ft22">Om råtallolja förbrukas för ändamål som anges i 1 § 17 a medges befrielse från energiskatten med ett belopp som motsvarar 70 procent av den energiskatt och 89 procent av den koldioxidskatt som tas ut på bränsle enligt 2 kap. 1 § första stycket 3 a.</P> <P class="p64 ft2">Om råtallolja förbrukas för ändamål som anges i 1 § 17 <SPAN class="ft3">b</SPAN>, medges befrielse från energiskatten med ett belopp som motsvarar 9 procent av den koldioxidskatt som tas ut på bränsle enligt 2 kap. 1 § första stycket 3 a.</P> </DIV> <DIV id="id_1_2"> <P class="p41 ft2">som tas ut på bränsle enligt 2 kap. Prop. 2020/21:97 1 § första stycket 3 a.</P> <P class="p65 ft2">Om råtallolja förbrukas för ändamål som anges i 1 § 17, medges befrielse från energiskatten med ett belopp som motsvarar 9 procent av den koldioxidskatt som tas ut på bränsle enligt 2 kap. 1 § första stycket 3 a.</P> </DIV> </DIV> <DIV id="id_2"> <P class="p66 ft11">9 kap.</P> <P class="p67 ft2">5 §<SPAN class="ft12">3</SPAN></P> <P class="p68 ft2">Beskattningsmyndigheten medger, i den omfattning som anges i andra– fjärde styckena, efter ansökan från förbrukaren återbetalning av skatt på elektrisk kraft och bränsle som denne förbrukat för framställning av värme eller kyla som levererats för ändamål som ger skattebefrielse enligt 6 a kap. 1 § 1, 6, 9, 10, 11 eller 16 eller enligt 11 kap. 9 § första stycket 2, 3 eller 5. Med förbrukning för framställning av värme eller kyla avses i fråga om återbetalning av skatt på elektrisk kraft även sådan förbrukning som skett i samband med framställningen för drift av pumpar, fläktar och andra hjälpanordningar som är nödvändiga för driften av anläggningen.</P> <P class="p69 ft2">Återbetalning medges vid leverans för</P> <P class="p70 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft25">tillverkningsprocessen i industriell verksamhet eller för yrkesmässig </SPAN><NOBR>jordbruks-,</NOBR> skogsbruks- eller vattenbruksverksamhet, för</P> <P class="p71 ft2">a) elektrisk kraft med den del av energiskatten som överstiger 0,6 öre per kilowattimme,</P> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD class="tr7 td86"><SPAN class="p72 ft2">b) råtallolja med ett energiskatte-</SPAN> </TD> <TD class="tr7 td92"><SPAN class="p16 ft2">b) råtallolja med ett energiskatte-</SPAN> </TD> </TR> <TR> <TD class="tr6 td86"><SPAN class="p72 ft2">belopp som motsvarar <SPAN class="ft3">70 </SPAN>procent</SPAN> </TD> <TD class="tr6 td92"><SPAN class="p16 ft2">belopp som motsvarar <SPAN class="ft3">35 </SPAN>procent</SPAN> </TD> </TR> <TR> <TD class="tr6 td86"><SPAN class="p72 ft2">av den energiskatt som tas ut på</SPAN> </TD> <TD class="tr6 td92"><SPAN class="p16 ft2">av den energiskatt som tas ut på</SPAN> </TD> </TR> <TR> <TD class="tr7 td86"><SPAN class="p72 ft13">bränsle som avses i 2 kap. 1 § första</SPAN> </TD> <TD class="tr7 td92"><SPAN class="p16 ft13">bränsle som avses i 2 kap. 1 § första</SPAN> </TD> </TR> <TR> <TD class="tr6 td86"><SPAN class="p13 ft2">stycket 3 a,</SPAN> </TD> <TD class="tr6 td92"><SPAN class="p13 ft2">stycket 3 a,</SPAN> </TD> </TR> <TR> <TD class="tr6 td86"><SPAN class="p72 ft2">c) andra bränslen än råtallolja</SPAN> </TD> <TD class="tr6 td92"><SPAN class="p16 ft2">c) andra bränslen än råtallolja</SPAN> </TD> </TR> <TR> <TD class="tr7 td86"><SPAN class="p13 ft2">med <SPAN class="ft3">70 </SPAN>procent av energiskatten,</SPAN> </TD> <TD class="tr7 td92"><SPAN class="p13 ft2">med <SPAN class="ft3">35 </SPAN>procent av energiskatten,</SPAN> </TD> </TR> </TABLE> <P class="p68 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft25">annat ändamål än som avses under 1, med hela energiskatten på elektrisk kraft och med hela energiskatten, koldioxidskatten och svavelskatten på bränsle.</SPAN></P> <P class="p73 ft2">Om leverans skett för tillverkningsprocessen i sådan industriell verksamhet som tillhör en verksamhetskategori som anges i bilaga I till Europaparlamentets och rådets direktiv 2003/87/EG av den 13 oktober 2003 om ett system för handel med utsläppsrätter för växthusgaser inom</P> <TABLE cellpadding=0 cellspacing=0 class="t11"> <TR> <TD class="tr9 td93"><SPAN class="p13 ft20"><SPAN class="ft19">3 </SPAN>Senaste lydelse 2020:1045.</SPAN> </TD> <TD class="tr9 td94"><SPAN class="p16 ft2">13</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_14"> <TABLE cellpadding=0 cellspacing=0 class="t12"> <TR> <TD class="tr9 td95"><SPAN class="p13 ft2">Prop. 2020/21:97</SPAN> </TD> <TD colspan=9 class="tr9 td96"><SPAN class="p13 ft2">gemenskapen och om ändring av rådets direktiv 96/61/EG, senast ändrat</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=9 class="tr6 td96"><SPAN class="p13 ft2">genom Europaparlamentets och rådets direktiv 2009/29/EG, medges dock</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td39"><SPAN class="p13 ft2">återbetalning enligt</SPAN> </TD> <TD class="tr6 td97"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td98"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td99"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td101"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td102"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td58"><SPAN class="p14 ft2">1. andra</SPAN> </TD> <TD class="tr6 td101"><SPAN class="p13 ft2">stycket</SPAN> </TD> <TD colspan=2 class="tr6 td102"><SPAN class="p74 ft2">1 b med</SPAN> </TD> <TD class="tr6 td99"><SPAN class="p58 ft2">ett</SPAN> </TD> <TD class="tr6 td100"><SPAN class="p33 ft2">1. andra</SPAN> </TD> <TD class="tr6 td101"><SPAN class="p13 ft2">stycket</SPAN> </TD> <TD class="tr6 td102"><SPAN class="p74 ft2">1 b med</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p16 ft2">ett</SPAN> </TD> </TR> <TR> <TD class="tr7 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr7 td103"><SPAN class="p13 ft2">energiskattebelopp som motsvarar</SPAN> </TD> <TD colspan=4 class="tr7 td87"><SPAN class="p16 ft2">energiskattebelopp som motsvarar</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr6 td103"><SPAN class="p13 ft2"><SPAN class="ft3">70 </SPAN>procent av den energiskatt och</SPAN> </TD> <TD colspan=4 class="tr6 td87"><SPAN class="p16 ft2"><SPAN class="ft3">35 </SPAN>procent av den energiskatt och</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr6 td103"><SPAN class="p13 ft2">100 procent av den koldioxidskatt</SPAN> </TD> <TD colspan=4 class="tr6 td87"><SPAN class="p16 ft2">100 procent av den koldioxidskatt</SPAN> </TD> </TR> <TR> <TD class="tr7 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr7 td103"><SPAN class="p13 ft2">som tas ut på bränsle som avses i</SPAN> </TD> <TD colspan=4 class="tr7 td87"><SPAN class="p16 ft2">som tas ut på bränsle som avses i</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr6 td103"><SPAN class="p13 ft2">2 kap. 1 § första stycket 3 a, och</SPAN> </TD> <TD colspan=4 class="tr6 td87"><SPAN class="p13 ft2">2 kap. 1 § första stycket 3 a, och</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td58"><SPAN class="p14 ft2">2. andra</SPAN> </TD> <TD class="tr6 td101"><SPAN class="p32 ft2">stycket</SPAN> </TD> <TD class="tr6 td97"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td98"><SPAN class="p75 ft2">1 c</SPAN> </TD> <TD class="tr6 td99"><SPAN class="p58 ft2">med</SPAN> </TD> <TD class="tr6 td100"><SPAN class="p33 ft2">2. andra</SPAN> </TD> <TD class="tr6 td101"><SPAN class="p32 ft2">stycket</SPAN> </TD> <TD class="tr6 td102"><SPAN class="p76 ft2">1 c</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p16 ft2">med</SPAN> </TD> </TR> <TR> <TD class="tr7 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p13 ft2"><SPAN class="ft3">70 </SPAN>procent</SPAN> </TD> <TD colspan=3 class="tr7 td104"><SPAN class="p1 ft2">av energiskatten</SPAN> </TD> <TD class="tr7 td99"><SPAN class="p58 ft2">och</SPAN> </TD> <TD class="tr7 td100"><SPAN class="p13 ft2"><SPAN class="ft3">35 </SPAN>procent</SPAN> </TD> <TD colspan=2 class="tr7 td104"><SPAN class="p1 ft2">av energiskatten</SPAN> </TD> <TD class="tr7 td69"><SPAN class="p16 ft2">och</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr6 td103"><SPAN class="p13 ft2">100 procent av koldioxidskatten.</SPAN> </TD> <TD colspan=4 class="tr6 td87"><SPAN class="p13 ft2">100 procent av koldioxidskatten.</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=9 class="tr6 td96"><SPAN class="p16 ft2">För bensin och bränsle som avses i 2 kap. 1 § första stycket 3 b medges</SPAN> </TD> </TR> <TR> <TD class="tr7 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=7 class="tr7 td105"><SPAN class="p13 ft2">inte någon återbetalning av skatt enligt denna paragraf.</SPAN> </TD> <TD class="tr7 td102"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td69"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td61"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td106"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td107"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr6 td98"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td99"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td101"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td102"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p77 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft25">Denna lag träder i kraft den 1 juli 2021.</SPAN></P> <P class="p78 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft26">Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</SPAN></P> <P class="p79 ft2">14</P> </DIV> <DIV id="page_15"> <TABLE cellpadding=0 cellspacing=0 class="t13"> <TR> <TD class="tr16 td108"><SPAN class="p80 ft10">2.2</SPAN> </TD> <TD class="tr16 td109"><SPAN class="p15 ft10">Förslag till lag om ändring i lagen (1994:1776) <SPAN class="ft27">Prop. 2020/21:97</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr21 td108"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td109"><SPAN class="p15 ft10">om skatt på energi</SPAN> </TD> </TR> </TABLE> <P class="p81 ft2">Härigenom föreskrivs i fråga om lagen (1994:1776) om skatt på energi att 1 kap. 11 a och 11 b §§, 6 a kap. 1, 2 och 3 a §§, 7 kap. 1 §, 8 kap. 1 § samt 9 kap. 2, 5, 7 och 8 §§ ska ha följande lydelse.</P> <TABLE cellpadding=0 cellspacing=0 class="t14"> <TR> <TD class="tr6 td86"><SPAN class="p13 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr6 td110"><SPAN class="p13 ft22">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p82 ft11"><SPAN class="ft11">1</SPAN><SPAN class="ft28">kap. </SPAN><SPAN class="ft2">11 a §</SPAN><SPAN class="ft12">1</SPAN></P> <P class="p83 ft2">I fråga om energiskatt och koldioxidskatt på bränslen samt energiskatt på elektrisk kraft förstås med stödordning sådant statligt stöd enligt artikel</P> <P class="p84 ft2"><SPAN class="ft2">107.1</SPAN><SPAN class="ft29">i fördraget om Europeiska unionens funktionssätt som utgörs av skattebefrielse för vart och ett av de ändamål som anges i följande bestämmelser i denna lag:</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR height=0> <TD width=23px></TD> <TD width=51px></TD> <TD width=26px></TD> <TD width=37px></TD> <TD width=43px></TD> <TD width=15px></TD> <TD width=33px></TD> <TD width=165px></TD> </TR> <TR> <TD class="tr7 td69"><SPAN class="p14 ft2">1.</SPAN> </TD> <TD colspan=4 class="tr7 td111"><SPAN class="p45 ft2">6 a kap. 1 § <SPAN class="ft3">9 a </SPAN>och <SPAN class="ft3">17 </SPAN>a,</SPAN> </TD> <TD class="tr7 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td71"><SPAN class="p85 ft2">1.</SPAN> </TD> <TD class="tr7 td113"><SPAN class="p45 ft2">6 a kap. 1 § <SPAN class="ft3">8 </SPAN>och <SPAN class="ft3">11 </SPAN>a,</SPAN> </TD> </TR> <TR> <TD class="tr6 td69"><SPAN class="p14 ft3">2.</SPAN> </TD> <TD colspan=3 class="tr6 td95"><SPAN class="p45 ft3">6 a kap. 1 § 9 b,</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td113"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td69"><SPAN class="p14 ft3">3.</SPAN> </TD> <TD colspan=3 class="tr6 td95"><SPAN class="p45 ft3">6 a kap. 1 § 10,</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td113"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td69"><SPAN class="p14 ft3">4.</SPAN> </TD> <TD colspan=3 class="tr6 td95"><SPAN class="p45 ft3">6 a kap. 1 § 11,</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td113"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td115"><SPAN class="p14 ft2"><SPAN class="ft3">6</SPAN>. 6 a kap. 1 § <SPAN class="ft3">17 </SPAN>b,</SPAN> </TD> <TD class="tr7 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td94"><SPAN class="p85 ft2"><SPAN class="ft3">2</SPAN>. 6 a kap. 1 § <SPAN class="ft3">11 </SPAN>b,</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr6 td116"><SPAN class="p14 ft2"><SPAN class="ft3">7</SPAN>. 6 a kap. 2 a § första stycket 1,</SPAN> </TD> <TD colspan=2 class="tr6 td94"><SPAN class="p85 ft2"><SPAN class="ft3">3</SPAN>. 6 a kap. 2 a § första stycket 1,</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr6 td116"><SPAN class="p14 ft2"><SPAN class="ft3">8</SPAN>. 6 a kap. 2 a § första stycket 2,</SPAN> </TD> <TD colspan=2 class="tr6 td94"><SPAN class="p85 ft2"><SPAN class="ft3">4</SPAN>. 6 a kap. 2 a § första stycket 2,</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td104"><SPAN class="p14 ft2"><SPAN class="ft3">9</SPAN>. 6 a kap. 2 c §,</SPAN> </TD> <TD class="tr7 td117"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td94"><SPAN class="p85 ft2"><SPAN class="ft3">5</SPAN>. 6 a kap. 2 c §,</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td118"><SPAN class="p14 ft2"><SPAN class="ft3">10</SPAN>. 7 kap. 3 a och 3 b §§,</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td94"><SPAN class="p85 ft2"><SPAN class="ft3">6</SPAN>. 7 kap. 3 a och 3 b §§,</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td104"><SPAN class="p14 ft2"><SPAN class="ft3">11</SPAN>. 7 kap. 4 §,</SPAN> </TD> <TD class="tr6 td117"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td94"><SPAN class="p85 ft2"><SPAN class="ft3">7</SPAN>. 7 kap. 4 §,</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td115"><SPAN class="p14 ft2"><SPAN class="ft3">12</SPAN>. 9 kap. 5 och 5 a §§,</SPAN> </TD> <TD class="tr7 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td94"><SPAN class="p85 ft2"><SPAN class="ft3">8</SPAN>. 9 kap. 5 och 5 a §§,</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr6 td119"><SPAN class="p14 ft2"><SPAN class="ft3">13</SPAN>. 11 kap.</SPAN> </TD> <TD class="tr6 td120"><SPAN class="p86 ft2">9 §</SPAN> </TD> <TD class="tr6 td117"><SPAN class="p13 ft2">första</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p13 ft2">stycket</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p87 ft2">6</SPAN> </TD> <TD colspan=2 class="tr6 td94"><SPAN class="p85 ft2"><SPAN class="ft3">9</SPAN>. 11 kap. 9 § första stycket 6 och</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr6 td119"><SPAN class="p13 ft2">och 14 §,</SPAN> </TD> <TD class="tr6 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td117"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td94"><SPAN class="p2 ft2">14 §,</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td119"><SPAN class="p14 ft2"><SPAN class="ft3">14</SPAN>. 11 kap.</SPAN> </TD> <TD class="tr7 td120"><SPAN class="p86 ft2">9 §</SPAN> </TD> <TD class="tr7 td117"><SPAN class="p13 ft2">första</SPAN> </TD> <TD class="tr7 td114"><SPAN class="p13 ft2">stycket</SPAN> </TD> <TD class="tr7 td112"><SPAN class="p87 ft2">7</SPAN> </TD> <TD colspan=2 class="tr7 td94"><SPAN class="p85 ft2"><SPAN class="ft3">10</SPAN>. 11 kap. 9 § första stycket 7</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr6 td119"><SPAN class="p13 ft2">och 15 §,</SPAN> </TD> <TD class="tr6 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td117"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td94"><SPAN class="p2 ft2">och 15 §,</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td118"><SPAN class="p14 ft2"><SPAN class="ft3">15</SPAN>. 11 kap. 9 § första stycket 8,</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td94"><SPAN class="p85 ft2"><SPAN class="ft3">11</SPAN>. 11 kap. 9 § första stycket 8,</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td115"><SPAN class="p14 ft2"><SPAN class="ft3">16</SPAN>. 11 kap. 10 §,</SPAN> </TD> <TD class="tr7 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td94"><SPAN class="p85 ft2"><SPAN class="ft3">12</SPAN>. 11 kap. 10 §,</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr6 td115"><SPAN class="p14 ft2"><SPAN class="ft3">17</SPAN>. 11 kap. 12 §,</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td94"><SPAN class="p85 ft2"><SPAN class="ft3">13</SPAN>. 11 kap. 12 §,</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr6 td115"><SPAN class="p14 ft2"><SPAN class="ft3">18</SPAN>. 11 kap. 12 a §,</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td94"><SPAN class="p85 ft2"><SPAN class="ft3">14</SPAN>. 11 kap. 12 a §,</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td115"><SPAN class="p14 ft2"><SPAN class="ft3">19</SPAN>. 11 kap. 12 b §.</SPAN> </TD> <TD class="tr7 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td94"><SPAN class="p85 ft2"><SPAN class="ft3">15</SPAN>. 11 kap. 12 b §.</SPAN> </TD> </TR> </TABLE> <P class="p88 ft2">11 b §<SPAN class="ft12">2</SPAN></P> <P class="p89 ft2">Stödmottagare för skattebefrielse enligt denna lag är den som</P> <TABLE cellpadding=0 cellspacing=0 class="t15"> <TR> <TD class="tr6 td86"><SPAN class="p14 ft2">1. förbrukat bränsle för något av</SPAN> </TD> <TD class="tr6 td121"><SPAN class="p90 ft2">1. förbrukat bränsle för något av</SPAN> </TD> </TR> <TR> <TD class="tr6 td86"><SPAN class="p13 ft2">de ändamål som avses i 11 a § <NOBR>1–<SPAN class="ft3">9</SPAN>,</NOBR></SPAN> </TD> <TD class="tr6 td121"><SPAN class="p90 ft2">de ändamål som avses i 11 a § <NOBR>1–<SPAN class="ft3">5</SPAN>,</NOBR></SPAN> </TD> </TR> <TR> <TD class="tr6 td86"><SPAN class="p14 ft2">2. i Sverige producerat motor-</SPAN> </TD> <TD class="tr6 td121"><SPAN class="p90 ft2">2. i Sverige producerat motor-</SPAN> </TD> </TR> <TR> <TD class="tr7 td86"><SPAN class="p13 ft2">bränslet eller fört in motorbränslet</SPAN> </TD> <TD class="tr7 td121"><SPAN class="p90 ft2">bränslet eller fört in motorbränslet</SPAN> </TD> </TR> <TR> <TD class="tr6 td86"><SPAN class="p13 ft2">till Sverige genom införsel från</SPAN> </TD> <TD class="tr6 td121"><SPAN class="p90 ft2">till Sverige genom införsel från</SPAN> </TD> </TR> <TR> <TD class="tr6 td86"><SPAN class="p13 ft2">annat <NOBR>EU-land</NOBR> eller import från</SPAN> </TD> <TD class="tr6 td121"><SPAN class="p90 ft2">annat <NOBR>EU-land</NOBR> eller import från</SPAN> </TD> </TR> <TR> <TD class="tr7 td86"><SPAN class="p13 ft2">tredjeland i fall som avses i 11 a §</SPAN> </TD> <TD class="tr7 td121"><SPAN class="p90 ft2">tredjeland i fall som avses i 11 a §</SPAN> </TD> </TR> <TR> <TD class="tr6 td86"><SPAN class="p13 ft2"><SPAN class="ft3">10 </SPAN>eller <SPAN class="ft3">11</SPAN>,</SPAN> </TD> <TD class="tr6 td121"><SPAN class="p91 ft2"><SPAN class="ft3">6 </SPAN>eller <SPAN class="ft3">7</SPAN>,</SPAN> </TD> </TR> <TR> <TD class="tr22 td86"><SPAN class="p13 ft20"><SPAN class="ft19">1 </SPAN>Senaste lydelse 2020:1045.</SPAN> </TD> <TD rowspan=2 class="tr23 td121"><SPAN class="p16 ft2">15</SPAN> </TD> </TR> <TR> <TD class="tr7 td86"><SPAN class="p13 ft20"><SPAN class="ft19">2 </SPAN>Senaste lydelse 2017:1208.</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_16"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p41 ft2">Prop. 2020/21:97</P> </DIV> <DIV id="id_1_2"> <P class="p63 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft26">förbrukat elektrisk kraft eller bränsle för framställning av värme eller kyla som levererats för något av de ändamål som avses i 11 a § </SPAN><SPAN class="ft3">12</SPAN>, eller</P> <P class="p92 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft26">förbrukat elektrisk kraft för något av de ändamål som avses i 11 a § </SPAN><NOBR><SPAN class="ft3">13–19</SPAN>.</NOBR></P> </DIV> <DIV id="id_1_3"> <P class="p93 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft25">förbrukat elektrisk kraft eller bränsle för framställning av värme eller kyla som levererats för något av de ändamål som avses i 11 a § </SPAN><SPAN class="ft3">8</SPAN>, eller</P> <P class="p94 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft25">förbrukat elektrisk kraft för något av de ändamål som avses i 11 a § </SPAN><NOBR><SPAN class="ft3">9–15</SPAN>.</NOBR></P> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p41 ft2">16</P> </DIV> <DIV id="id_2_2"> <P class="p95 ft3">Lydelse enligt 2.1</P> <P class="p96 ft11">6 a kap.</P> <P class="p97 ft2">1 §</P> <P class="p98 ft2">Bränsle som används för nedan angivna ändamål, i förekommande fall med undantag för vissa bränsleslag, ska helt eller delvis befrias från skatt enligt följande, om inte annat anges.</P> <TABLE cellpadding=0 cellspacing=0 class="t16"> <TR> <TD class="tr6 td19"><SPAN class="p32 ft13">Ändamål</SPAN> </TD> <TD class="tr6 td20"><SPAN class="p13 ft13">Bränsle</SPAN> </TD> <TD class="tr6 td21"><SPAN class="p33 ft13">Befrielse</SPAN> </TD> <TD class="tr6 td22"><SPAN class="p32 ft13">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft13">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft15">som inte</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p33 ft15">från</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p32 ft15">från</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p33 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p32 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td29"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td30"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td31"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p32 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">1. Förbrukning</SPAN> </TD> <TD class="tr0 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">a) för annat</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft13">100</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">ändamål än som</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p34 ft17">procent</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p33 ft17">procent</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft17">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">motorbränsle eller</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">som bränsle för</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">uppvärmning</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">b) i metallurgiska</SPAN> </TD> <TD class="tr0 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td26"><SPAN class="p34 ft13">100</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">processer under</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p34 ft15">procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">förutsättning att</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">det ingående</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">materialet genom</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">uppvärmning i</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ugnar förändras</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">kemiskt eller dess</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">inre fysikaliska</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">struktur förändras</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">eller bibehålls i</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">skänkar eller</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">liknande kärl</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">c) i annat fall än</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft13">100</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">som avses i a eller</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p34 ft17">procent</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p33 ft17">procent</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft17">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">b, då bränslet i en</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">och samma</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">process används</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">både som bränsle</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">för uppvärmning</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">och för annat</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ändamål än som</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td24"><SPAN class="p32 ft13">motorbränsle eller</SPAN> </TD> <TD class="tr6 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_17"> <TABLE cellpadding=0 cellspacing=0 class="t5"> <TR> <TD class="tr7 td35"><SPAN class="p32 ft13">Ändamål</SPAN> </TD> <TD class="tr7 td36"><SPAN class="p37 ft13">Bränsle</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p38 ft13">Befrielse</SPAN> </TD> <TD class="tr7 td38"><SPAN class="p32 ft13">Befrielse</SPAN> </TD> <TD class="tr7 td23"><SPAN class="p2 ft13">Befrielse</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p39 ft2">Prop. 2020/21:97</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p37 ft17">som inte</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p38 ft17">från</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p32 ft17">från</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p2 ft17">från</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p37 ft15">ger</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p38 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p32 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td44"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td45"><SPAN class="p37 ft15">befrielse</SPAN> </TD> <TD class="tr11 td46"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p32 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> <TD class="tr6 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">bränsle för</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">uppvärmning</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td40"><SPAN class="p32 ft13">2. Förbrukning i</SPAN> </TD> <TD class="tr0 td41"><SPAN class="p40 ft13">Bensin,</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr0 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">tåg eller annat</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">bränsle</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">spårbundet</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">färdmedel</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">första</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">3. Förbrukning i</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p40 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">skepp, när skeppet</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">bränsle</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">inte används för</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">som avses</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">privat ändamål</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td40"><SPAN class="p32 ft13">4. Förbrukning i</SPAN> </TD> <TD class="tr0 td41"><SPAN class="p40 ft13">Bensin,</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr0 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">båt för vilken</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">bränsle</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">medgivande</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">lämnats enligt</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">2 kap. 9 § eller för</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">vilken fiskelicens</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">stycket 3 b</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">som inte är</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">begränsad till</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">fiske enbart i</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">enskilt vatten</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">meddelats enligt</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">fiskelagen</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">(1993:787), när</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">båten inte används</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">för privat ändamål</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td40"><SPAN class="p32 ft13">5. Förbrukning i</SPAN> </TD> <TD class="tr0 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">a) luftfartyg, när</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p40 ft13">Andra</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">luftfartyget inte</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">bränslen</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">används för privat</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">än flyg-</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">ändamål</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">fotogen</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15"><NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">2710 19</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">21)</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td40"><SPAN class="p32 ft13">b) luftfartygs-</SPAN> </TD> <TD class="tr0 td41"><SPAN class="p40 ft13">Andra</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr0 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">motorer i</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">bränslen</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">provbädd eller</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">än</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">liknande</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">flygbensin</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">anordning</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17"><NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">2710 11</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">31) och</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">flyg-</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">fotogen</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr16 td39"><SPAN class="p16 ft2">17</SPAN> </TD> </TR> <TR> <TD class="tr17 td40"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td41"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td42"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td43"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td28"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_18"> <DIV> <DIV id="id_1"> <P class="p52 ft2">Prop. 2020/21:97</P> <P class="p53 ft2">18</P> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr6 td19"><SPAN class="p32 ft15">Ändamål</SPAN> </TD> <TD class="tr6 td122"><SPAN class="p13 ft15">Bränsle</SPAN> </TD> <TD class="tr6 td38"><SPAN class="p43 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td48"><SPAN class="p44 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft15">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p13 ft17">som inte</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p43 ft17">från</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p44 ft17">från</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p2 ft17">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p43 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p44 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td29"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td123"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td50"><SPAN class="p44 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">6. Förbrukning vid</SPAN> </TD> <TD class="tr0 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p2 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">framställning av</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p40 ft17">procent</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p2 ft17">procent</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft17">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">energiprodukter</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">eller andra</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">produkter för vilka</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">skatteplikt har</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">inträtt för</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">tillverkaren</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">7. Förbrukning för</SPAN> </TD> <TD class="tr15 td100"><SPAN class="p43 ft13">Bränsle</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">framställning av</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">som avses</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p40 ft15">procent</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p2 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">skattepliktig</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p43 ft17">i 2 kap. 1 §</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">elektrisk kraft</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft22">8. –</SPAN> </TD> <TD class="tr15 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p40 ft22">–</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft22">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft22">–</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">9. Om</SPAN> </TD> <TD class="tr0 td100"><SPAN class="p43 ft13">Bensin,</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">skattebefrielse inte</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">råtallolja,</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">följer av tidigare</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">bränsle</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">punkter, förbruk-</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">som avses</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">ning för annat</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p43 ft17">i 2 kap. 1 §</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ändamål än drift</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">av motordrivna</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">fordon vid</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">tillverknings-</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">processen i</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">industriell</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">verksamhet</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr24 td24"><SPAN class="p32 ft13"><SPAN class="ft22">a) </SPAN>i en anläggning</SPAN> </TD> <TD class="tr24 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr24 td43"><SPAN class="p40 ft22">35 procent</SPAN> </TD> <TD class="tr24 td49"><SPAN class="p2 ft13">100</SPAN> </TD> <TD class="tr24 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">för vilken ut-</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p2 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">släppsrätter ska</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">överlämnas enligt</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">16 § lagen</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">(2020:1173) om</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">vissa utsläpp av</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">växthusgaser</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft22">b) i andra fall än</SPAN> </TD> <TD class="tr0 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p40 ft22">35 procent</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p2 ft22">–</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft22">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft18">som avses under a</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft22">10. Om skatte-</SPAN> </TD> <TD class="tr15 td100"><SPAN class="p43 ft22">Bensin,</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p40 ft22">35 procent</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft22">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft22">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft18">befrielse inte</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft18">råtallolja,</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft30">följer av tidigare</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p43 ft30">bränsle</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft18">punkter,</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft18">som avses</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft18">förbrukning för</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft18">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft18">annat ändamål än</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft18">första</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft18">drift av</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft18">stycket 3 b</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft30">motordrivna</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td24"><SPAN class="p32 ft22">fordon i</SPAN> </TD> <TD class="tr7 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_19"> <DIV id="p19dimg1"> <INGENBILD zsrc="H8039719x1.jpg/" id="p19img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t17"> <TR> <TD class="tr7 td19"><SPAN class="p32 ft13">Ändamål</SPAN> </TD> <TD class="tr7 td38"><SPAN class="p13 ft13">Bränsle</SPAN> </TD> <TD class="tr7 td55"><SPAN class="p13 ft13">Befrielse</SPAN> </TD> <TD class="tr7 td36"><SPAN class="p13 ft13">Befrielse</SPAN> </TD> <TD class="tr7 td56"><SPAN class="p13 ft13">Befrielse</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p39 ft2">Prop. 2020/21:97</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft17">som inte</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p13 ft17">från</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft17">från</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p13 ft17">från</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft15">svavel-</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td43"><SPAN class="p13 ft13">befrielse</SPAN> </TD> <TD class="tr6 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td41"><SPAN class="p13 ft13">skatt</SPAN> </TD> <TD class="tr6 td58"><SPAN class="p13 ft13">skatt</SPAN> </TD> <TD class="tr6 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p99 ft18">yrkesmässig vattenbruksverksamhet, dock inte förbrukning i skepp eller båt</P> <TABLE cellpadding=0 cellspacing=0 class="t18"> <TR> <TD class="tr6 td124"><SPAN class="p13 ft22">11. Om skatte-</SPAN> </TD> <TD class="tr6 td125"><SPAN class="p13 ft22">Bensin,</SPAN> </TD> <TD class="tr6 td43"><SPAN class="p32 ft22">35 procent</SPAN> </TD> <TD class="tr6 td125"><SPAN class="p40 ft22">–</SPAN> </TD> <TD class="tr6 td126"><SPAN class="p34 ft22">–</SPAN> </TD> </TR> <TR> <TD class="tr12 td124"><SPAN class="p13 ft30">befrielse inte</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft30">råtallolja,</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td126"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft18">följer av tidigare</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft18">bränsle</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft18">punkter,</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft18">som avses</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft18">förbrukning för</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft18">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft18">annat ändamål än</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft18">första</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td124"><SPAN class="p13 ft30">drift av</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft30">stycket 3 b</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td126"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft18">motordrivna</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft18">fordon i</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft18">yrkesmässig</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft18">jordbruks- eller</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td124"><SPAN class="p13 ft30">skogsbruks-</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td126"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft18">verksamhet, dock</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft18">inte förbrukning i</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft18">skepp eller båt</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td124"><SPAN class="p13 ft13"><SPAN class="ft22">12</SPAN>. Om skatte-</SPAN> </TD> <TD class="tr0 td125"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p32 ft13">–</SPAN> </TD> <TD class="tr0 td125"><SPAN class="p40 ft13">–</SPAN> </TD> <TD class="tr0 td126"><SPAN class="p34 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p34 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">följer av tidigare</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">punkter, förbruk-</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">ning i sodapannor</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td124"><SPAN class="p13 ft17">eller i lutpannor</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td126"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td124"><SPAN class="p13 ft22">13. –</SPAN> </TD> <TD class="tr15 td125"><SPAN class="p13 ft22">–</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p32 ft22">–</SPAN> </TD> <TD class="tr15 td125"><SPAN class="p40 ft22">–</SPAN> </TD> <TD class="tr15 td126"><SPAN class="p34 ft22">–</SPAN> </TD> </TR> <TR> <TD class="tr15 td124"><SPAN class="p13 ft22">14. –</SPAN> </TD> <TD class="tr15 td125"><SPAN class="p13 ft22">–</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p32 ft22">–</SPAN> </TD> <TD class="tr15 td125"><SPAN class="p40 ft22">–</SPAN> </TD> <TD class="tr15 td126"><SPAN class="p34 ft22">–</SPAN> </TD> </TR> <TR> <TD class="tr0 td124"><SPAN class="p13 ft22">15. –</SPAN> </TD> <TD class="tr0 td125"><SPAN class="p13 ft22">–</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p32 ft22">–</SPAN> </TD> <TD class="tr0 td125"><SPAN class="p40 ft22">–</SPAN> </TD> <TD class="tr0 td126"><SPAN class="p34 ft22">–</SPAN> </TD> </TR> <TR> <TD class="tr15 td124"><SPAN class="p13 ft13"><SPAN class="ft22">16</SPAN>. Förbrukning i</SPAN> </TD> <TD class="tr15 td125"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td125"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr15 td126"><SPAN class="p34 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">processer för</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p40 ft15">procent</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p34 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td124"><SPAN class="p13 ft17">framställning av</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td126"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">andra mineraliska</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">ämnen än metaller</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">under förut-</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">sättning att det</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td124"><SPAN class="p13 ft17">ingående</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td126"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">materialet genom</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">uppvärmning i</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">ugnar förändras</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">kemiskt eller dess</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td124"><SPAN class="p13 ft17">inre fysikaliska</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td126"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">struktur förändras</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td124"><SPAN class="p13 ft13"><SPAN class="ft22">17</SPAN>. Om skatte-</SPAN> </TD> <TD class="tr15 td125"><SPAN class="p13 ft13">Råtallolja</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td125"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td126"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft15">och</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr16 td126"><SPAN class="p100 ft2">19</SPAN> </TD> </TR> <TR> <TD class="tr17 td124"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td125"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td43"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td125"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_20"> <TABLE cellpadding=0 cellspacing=0 class="t19"> <TR> <TD colspan=2 class="tr14 td95"><SPAN class="p13 ft2">Prop. 2020/21:97</SPAN> </TD> <TD class="tr7 td19"><SPAN class="p32 ft13">Ändamål</SPAN> </TD> <TD class="tr7 td38"><SPAN class="p13 ft13">Bränsle</SPAN> </TD> <TD class="tr7 td36"><SPAN class="p13 ft13">Befrielse</SPAN> </TD> <TD class="tr7 td55"><SPAN class="p13 ft13">Befrielse</SPAN> </TD> <TD class="tr7 td56"><SPAN class="p13 ft13">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td127"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft17">som inte</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft17">från</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p13 ft17">från</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p13 ft17">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td127"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr6 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td127"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td29"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td45"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p13 ft15">skatt</SPAN> </TD> <TD class="tr11 td61"><SPAN class="p13 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td127"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p32 ft17">följer av tidigare</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p43 ft17">bränsle</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td127"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">punkter, förbruk-</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p43 ft15">som avses</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td127"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p32 ft17">ning för fram-</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p43 ft17">i 2 kap. 1 §</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td127"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">ställning av värme</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td127"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">i en anläggning för</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p43 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td127"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">vilken utsläpps-</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td127"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">rätter ska över-</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td127"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p32 ft17">lämnas enligt 16 §</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td127"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">lagen om vissa</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td127"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">utsläpp av växt-</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td127"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">husgaser</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td127"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p32 ft13">a) i kraftvärme-</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p37 ft22">–</SPAN> </TD> <TD class="tr15 td57"><SPAN class="p43 ft2">9 procent</SPAN> </TD> <TD class="tr15 td58"><SPAN class="p45 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td127"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">produktion</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td127"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td24"><SPAN class="p32 ft13">b) i annan värme-</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td41"><SPAN class="p37 ft13">–</SPAN> </TD> <TD class="tr0 td57"><SPAN class="p43 ft13">9 procent</SPAN> </TD> <TD class="tr0 td58"><SPAN class="p45 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr6 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td29"><SPAN class="p32 ft15">produktion</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td45"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td61"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p101 ft3">Föreslagen lydelse</P> <P class="p102 ft11">6 a kap.</P> <P class="p103 ft2">1 §</P> <P class="p104 ft2">Bränsle som används för nedan angivna ändamål, i förekommande fall med undantag för vissa bränsleslag, ska helt eller delvis befrias från skatt enligt följande, om inte annat anges.</P> <TABLE cellpadding=0 cellspacing=0 class="t20"> <TR> <TD class="tr6 td19"><SPAN class="p32 ft15">Ändamål</SPAN> </TD> <TD class="tr6 td20"><SPAN class="p13 ft15">Bränsle</SPAN> </TD> <TD class="tr6 td21"><SPAN class="p33 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td22"><SPAN class="p32 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft15">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft15">som inte</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p33 ft15">från</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p32 ft15">från</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">från</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft17">ger</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p33 ft17">energiskatt</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p32 ft17">koldioxid-</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p2 ft17">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr6 td29"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td30"><SPAN class="p13 ft13">befrielse</SPAN> </TD> <TD class="tr6 td31"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td32"><SPAN class="p32 ft13">skatt</SPAN> </TD> <TD class="tr6 td33"><SPAN class="p2 ft13">skatt</SPAN> </TD> </TR> <TR> <TD class="tr8 td24"><SPAN class="p32 ft13">1. Förbrukning</SPAN> </TD> <TD class="tr8 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr8 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr8 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr8 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">a) för annat</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft13">100</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ändamål än som</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p34 ft15">procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">motorbränsle eller</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">som bränsle för</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">uppvärmning</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">b) i metallurgiska</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft13">100</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">processer under</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p34 ft15">procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">förutsättning att</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">det ingående</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">materialet genom</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">uppvärmning i</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ugnar förändras</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">kemiskt eller dess</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">inre fysikaliska</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">struktur förändras</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td24"><SPAN class="p32 ft13">eller bibehålls i</SPAN> </TD> <TD class="tr6 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p105 ft2">20</P> </DIV> <DIV id="page_21"> <TABLE cellpadding=0 cellspacing=0 class="t5"> <TR> <TD class="tr7 td19"><SPAN class="p32 ft13">Ändamål</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p13 ft13">Bränsle</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p38 ft13">Befrielse</SPAN> </TD> <TD class="tr7 td38"><SPAN class="p32 ft13">Befrielse</SPAN> </TD> <TD class="tr7 td23"><SPAN class="p2 ft13">Befrielse</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p39 ft2">Prop. 2020/21:97</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft17">som inte</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p38 ft17">från</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p32 ft17">från</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p2 ft17">från</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p38 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p32 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td29"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td53"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td46"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p32 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> <TD class="tr6 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">skänkar eller</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">liknande kärl</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">c) i annat fall än</SPAN> </TD> <TD class="tr0 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr0 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">som avses i a eller</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">b, då bränslet i en</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">och samma</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">process används</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">både som bränsle</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">för uppvärmning</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">och för annat</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ändamål än som</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">motorbränsle eller</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">bränsle för</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">uppvärmning</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">2. Förbrukning i</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p43 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">tåg eller annat</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">bränsle</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p32 ft17">procent</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p14 ft17">procent</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft17">procent</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">spårbundet</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">färdmedel</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">3. Förbrukning i</SPAN> </TD> <TD class="tr0 td52"><SPAN class="p43 ft13">Bensin,</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr0 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">skepp, när skeppet</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">bränsle</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">inte används för</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">privat ändamål</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">första</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">4. Förbrukning i</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p43 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">båt för vilken</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">bränsle</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">medgivande</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">som avses</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">lämnats enligt</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">2 kap. 9 § eller för</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">vilken fiskelicens</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">som inte är</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">begränsad till</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">fiske enbart i</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">enskilt vatten</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">meddelats enligt</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">fiskelagen</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">(1993:787), när</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">båten inte används</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">för privat ändamål</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">5. Förbrukning i</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">a) luftfartyg, när</SPAN> </TD> <TD class="tr0 td52"><SPAN class="p43 ft13">Andra</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr0 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">luftfartyget inte</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">bränslen</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">används för privat</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">än flyg-</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ändamål</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">fotogen</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr16 td39"><SPAN class="p16 ft2">21</SPAN> </TD> </TR> <TR> <TD class="tr17 td24"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td52"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td42"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td43"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> <TD class="tr17 td28"><SPAN class="p13 ft21">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_22"> <DIV> <DIV id="id_1"> <P class="p52 ft2">Prop. 2020/21:97</P> <P class="p53 ft2">22</P> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr6 td35"><SPAN class="p32 ft15">Ändamål</SPAN> </TD> <TD class="tr6 td22"><SPAN class="p37 ft15">Bränsle</SPAN> </TD> <TD class="tr6 td37"><SPAN class="p43 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td22"><SPAN class="p32 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft15">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p37 ft17">som inte</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p43 ft17">från</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p32 ft17">från</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p2 ft17">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p37 ft15">ger</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p43 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p32 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td44"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p37 ft15">befrielse</SPAN> </TD> <TD class="tr11 td46"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p32 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17"><NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">2710 19</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">21)</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">b) luftfartygs-</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p40 ft13">Andra</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">motorer i</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">bränslen</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p40 ft15">procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">provbädd eller</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">än</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">liknande</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">flygbensin</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">anordning</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15"><NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">2710 11</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">31) och</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">flyg-</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">fotogen</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">6. Förbrukning vid</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">framställning av</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p40 ft15">procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">energiprodukter</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">eller andra</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">produkter för vilka</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">skatteplikt har</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">inträtt för</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">tillverkaren</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td40"><SPAN class="p32 ft13">7. Förbrukning för</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p40 ft13">Bränsle</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">framställning av</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p40 ft15">procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">skattepliktig</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">elektrisk kraft</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">stycket 3 b</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13"><SPAN class="ft22">8</SPAN>. Om skatte-</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p40 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p40 ft22">–</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">råtallolja,</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">följer av tidigare</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">bränsle</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">punkter, förbruk-</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">som avses</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">ning för annat</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">ändamål än drift</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">av motordrivna</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">fordon vid</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">tillverknings-</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">processen i</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">industriell</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">verksamhet i en</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">anläggning för</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">vilken utsläpps-</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">rätter ska över-</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">lämnas enligt 16 §</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">lagen (2020:1173)</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">om vissa utsläpp</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">av växthusgaser</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13"><SPAN class="ft22">9</SPAN>. Om skatte-</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p40 ft13">–</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p33 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr6 td40"><SPAN class="p32 ft13">följer av tidigare</SPAN> </TD> <TD class="tr6 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_23"> <TABLE cellpadding=0 cellspacing=0 class="t21"> <TR> <TD class="tr7 td54"><SPAN class="p40 ft13">Ändamål</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p13 ft13">Bränsle</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p38 ft13">Befrielse</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p32 ft13">Befrielse</SPAN> </TD> <TD class="tr7 td129"><SPAN class="p40 ft13">Befrielse</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p39 ft2">Prop. 2020/21:97</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft17">som inte</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p38 ft17">från</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p32 ft17">från</SPAN> </TD> <TD class="tr12 td119"><SPAN class="p40 ft17">från</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p38 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p32 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p40 ft15">svavel-</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td59"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td53"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td46"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p32 ft15">skatt</SPAN> </TD> <TD class="tr11 td130"><SPAN class="p40 ft15">skatt</SPAN> </TD> <TD class="tr6 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">punkter, förbruk-</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td119"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">ning i sodapannor</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">eller i lutpannor</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td119"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td39"><SPAN class="p40 ft13"><SPAN class="ft22">10</SPAN>. Förbrukning i</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td119"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">processer för</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">framställning av</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">andra mineraliska</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td119"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">ämnen än metaller</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">under förutsätt-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">ning att det</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">ingående</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">materialet genom</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td119"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">uppvärmning i</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">ugnar förändras</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">kemiskt eller dess</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">inre fysikaliska</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">struktur förändras</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td119"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td39"><SPAN class="p40 ft13"><SPAN class="ft22">11</SPAN>. Om skatte-</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p43 ft13">Råtallolja</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">och</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">följer av tidigare</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">bränsle</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">punkter, förbruk-</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">som avses</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td119"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">ning för framställ-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">ning av värme i en</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">anläggning för</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">vilken utsläpps-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">rätter ska över-</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td119"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">lämnas enligt 16 §</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">lagen om vissa</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">utsläpp av</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">växthusgaser</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td39"><SPAN class="p40 ft13">a) i kraftvärme-</SPAN> </TD> <TD class="tr0 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p32 ft22">–</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p14 ft13">9 procent</SPAN> </TD> <TD class="tr0 td119"><SPAN class="p14 ft13">–</SPAN> </TD> <TD class="tr0 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">produktion</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td39"><SPAN class="p40 ft13">b) i annan värme-</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">–</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p14 ft13">9 procent</SPAN> </TD> <TD class="tr15 td119"><SPAN class="p14 ft13">–</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td59"><SPAN class="p40 ft15">produktion</SPAN> </TD> <TD class="tr11 td53"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td46"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td130"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr6 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr18 td39"><SPAN class="p1 ft3">Lydelse enligt 2.1</SPAN> </TD> <TD class="tr18 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr18 td131"><SPAN class="p20 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr18 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr18 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p106 ft11">6 a kap.</P> <P class="p107 ft2"><SPAN class="ft2">2</SPAN><SPAN class="ft25">§</SPAN><SPAN class="ft12">3</SPAN></P> <P class="p108 ft3">Om råtallolja förbrukas för</P> <P class="p109 ft3">ändamål som anges i 1 § 9 <NOBR>b–11</NOBR> medges befrielse från energiskatten med ett belopp som motsvarar 35 procent av den energiskatt som</P> <TABLE cellpadding=0 cellspacing=0 class="t22"> <TR> <TD class="tr9 td132"><SPAN class="p13 ft20"><SPAN class="ft19">3 </SPAN>Ändringen innebär bl.a. att första stycket tas bort.</SPAN> </TD> <TD class="tr9 td133"><SPAN class="p16 ft2">23</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_24"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p41 ft2">Prop. 2020/21:97</P> </DIV> <DIV id="id_1_2"> <P class="p110 ft3">tas ut på bränsle enligt 2 kap. 1 § första stycket 3 a.</P> <P class="p111 ft2">Om råtallolja förbrukas för ändamål som anges i 1 § 9 <SPAN class="ft3">a </SPAN>medges befrielse från energiskatten med ett belopp som motsvarar <SPAN class="ft3">35 procent av den energiskatt och </SPAN>100 procent av den koldioxidskatt som tas ut på bränsle enligt 2 kap. 1 § första stycket 3 a.</P> <P class="p112 ft2">Om råtallolja förbrukas för ändamål som anges i 1 § <SPAN class="ft3">17</SPAN>, medges befrielse från energiskatten med ett belopp som motsvarar 9 procent av den koldioxidskatt som tas ut på bränsle enligt 2 kap. 1 § första stycket 3 a.</P> <P class="p113 ft3">Nuvarande lydelse</P> </DIV> <DIV id="id_1_3"> <P class="p98 ft2">Om råtallolja förbrukas för ändamål som anges i 1 § <SPAN class="ft3">8 </SPAN>medges befrielse från energiskatten med ett belopp som motsvarar 100 procent av den koldioxidskatt som tas ut på bränsle enligt 2 kap. 1 § första stycket 3 a.</P> <P class="p114 ft2">Om råtallolja förbrukas för ändamål som anges i 1 § <SPAN class="ft3">11</SPAN>, medges befrielse från energiskatten med ett belopp som motsvarar 9 procent av den koldioxidskatt som tas ut på bränsle enligt 2 kap. 1 § första stycket 3 a.</P> <P class="p113 ft3">Föreslagen lydelse</P> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p41 ft2">24</P> </DIV> <DIV id="id_2_2"> <P class="p115 ft2">3 a §<SPAN class="ft12">4</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD class="tr6 td103"><SPAN class="p58 ft2">För bränslen som förbrukas för</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p16 ft2">För bränslen som förbrukas för</SPAN> </TD> </TR> <TR> <TD class="tr6 td103"><SPAN class="p58 ft2">framställning av ånga eller het-</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p16 ft2">framställning av ånga eller het-</SPAN> </TD> </TR> <TR> <TD class="tr7 td103"><SPAN class="p58 ft13">vatten som tappas av från ång- eller</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p16 ft13">vatten som tappas av från ång- eller</SPAN> </TD> </TR> <TR> <TD class="tr6 td103"><SPAN class="p58 ft13">hetvattensystemet före ångturbinen</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p16 ft13">hetvattensystemet före ångturbinen</SPAN> </TD> </TR> <TR> <TD class="tr6 td103"><SPAN class="p58 ft13">eller annan utrustning för utvinning</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p16 ft13">eller annan utrustning för utvinning</SPAN> </TD> </TR> <TR> <TD class="tr7 td103"><SPAN class="p58 ft2">av mekanisk energi ur ånga eller</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p16 ft2">av mekanisk energi ur ånga eller</SPAN> </TD> </TR> <TR> <TD class="tr6 td103"><SPAN class="p58 ft13">hetvatten vid kraftvärmeproduktion</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p16 ft2">hetvatten vid kraftvärmeproduktion</SPAN> </TD> </TR> <TR> <TD class="tr6 td103"><SPAN class="p58 ft2">medges inte någon skattebefrielse</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p16 ft2">medges inte någon skattebefrielse</SPAN> </TD> </TR> <TR> <TD class="tr7 td103"><SPAN class="p116 ft2">enligt 1 § <SPAN class="ft3">17 a</SPAN>.</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p117 ft2">enligt 1 § <SPAN class="ft3">11</SPAN>.</SPAN> </TD> </TR> </TABLE> <P class="p118 ft11"><SPAN class="ft31">7</SPAN><SPAN class="ft32">kap. </SPAN><SPAN class="ft2">1 §</SPAN><SPAN class="ft12">5</SPAN></P> <P class="p119 ft2">Den som är skattskyldig får göra avdrag för skatt på bränsle</P> <P class="p120 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft26">som av den skattskyldige exporterats till tredjeland eller förts till en frizon för annat ändamål än att förbrukas där,</SPAN></P> <P class="p121 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft26">som av den skattskyldige förbrukats på ett sätt som ger rätt till skattebefrielse enligt 6 a kap.,</SPAN></P> <P class="p120 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft26">som har tagits emot av en skattebefriad förbrukare i enlighet med vad som framgår av dennes godkännande,</SPAN></P> <P class="p120 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft26">som har tagits emot för förbrukning i skepp eller luftfartyg med de undantag i fråga om vissa bränslen som anges i 6 a kap. 1 § 3 och 5,</SPAN></P> <P class="p122 ft2"><SPAN class="ft2">5.</SPAN><SPAN class="ft26">som har tagits emot för förbrukning i båtar som avses i 6 a kap. 1 § 4 med de undantag i fråga om vissa bränslen som anges i denna punkt.</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD class="tr7 td103"><SPAN class="p58 ft2">Avdrag för skatt på bränsle som</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p16 ft2">Avdrag för skatt på bränsle som</SPAN> </TD> </TR> <TR> <TD class="tr6 td103"><SPAN class="p58 ft2">den skattskyldige förbrukat på ett</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p16 ft2">den skattskyldige förbrukat på ett</SPAN> </TD> </TR> <TR> <TD class="tr6 td103"><SPAN class="p58 ft2">sätt som ger rätt till skattebefrielse</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p16 ft2">sätt som ger rätt till skattebefrielse</SPAN> </TD> </TR> </TABLE> <P class="p123 ft35"><SPAN class="ft33">4</SPAN><SPAN class="ft34">Senaste lydelse 2019:491.</SPAN></P> <P class="p124 ft20"><SPAN class="ft33">5</SPAN><SPAN class="ft36">Senaste lydelse 2020:1045.</SPAN></P> </DIV> </DIV> </DIV> <DIV id="page_25"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p125 ft2">med stöd av 6 a kap. 1 § <SPAN class="ft3">9, 10, 11 </SPAN>eller <SPAN class="ft3">17 </SPAN>eller med stöd av 6 a kap. 2 a eller 2 c § får dock göras endast om den skattskyldige inte är ett företag utan rätt till statligt stöd.</P> </DIV> <DIV id="id_1_2"> <P class="p41 ft2">med stöd av 6 a kap. 1 § <SPAN class="ft3">8 </SPAN>eller <SPAN class="ft3">11 </SPAN>Prop. 2020/21:97 eller med stöd av 6 a kap. 2 a eller</P> <P class="p126 ft2">2 c § får dock göras endast om den skattskyldige inte är ett företag utan rätt till statligt stöd.</P> </DIV> </DIV> <DIV id="id_2"> <P class="p127 ft11"><SPAN class="ft11">8</SPAN><SPAN class="ft28">kap. </SPAN><SPAN class="ft2">1 §</SPAN><SPAN class="ft12">6</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD colspan=5 class="tr6 td86"><SPAN class="p72 ft2">Som skattebefriad förbrukare får</SPAN> </TD> <TD colspan=5 class="tr6 td92"><SPAN class="p16 ft2">Som skattebefriad förbrukare får</SPAN> </TD> </TR> <TR> <TD class="tr6 td43"><SPAN class="p13 ft2">godkännas</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p13 ft2">den</SPAN> </TD> <TD class="tr6 td134"><SPAN class="p128 ft2">som</SPAN> </TD> <TD colspan=2 class="tr6 td28"><SPAN class="p72 ft2">förbrukar</SPAN> </TD> <TD class="tr6 td43"><SPAN class="p13 ft2">godkännas</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p13 ft2">den</SPAN> </TD> <TD class="tr6 td134"><SPAN class="p128 ft2">som</SPAN> </TD> <TD colspan=2 class="tr6 td25"><SPAN class="p16 ft2">förbrukar</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td86"><SPAN class="p72 ft2">bränsle för ändamål som anges i</SPAN> </TD> <TD colspan=5 class="tr7 td92"><SPAN class="p16 ft2">bränsle för ändamål som anges i</SPAN> </TD> </TR> <TR> <TD class="tr6 td43"><SPAN class="p13 ft2">6 a kap. 1 §</SPAN> </TD> <TD colspan=4 class="tr6 td135"><SPAN class="p72 ft2"><NOBR>1–5,</NOBR> <SPAN class="ft3">12 </SPAN>eller <SPAN class="ft3">16 </SPAN>om</SPAN> </TD> <TD class="tr6 td43"><SPAN class="p13 ft2">6 a kap. 1 §</SPAN> </TD> <TD colspan=3 class="tr6 td136"><SPAN class="p43 ft2"><NOBR>1–5,</NOBR> <SPAN class="ft3">9 </SPAN>eller <SPAN class="ft3">10</SPAN></SPAN> </TD> <TD class="tr6 td137"><SPAN class="p16 ft2">om</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td86"><SPAN class="p72 ft2">förbrukaren med hänsyn till sina</SPAN> </TD> <TD colspan=5 class="tr6 td92"><SPAN class="p16 ft2">förbrukaren med hänsyn till sina</SPAN> </TD> </TR> <TR> <TD class="tr7 td43"><SPAN class="p13 ft2">ekonomiska</SPAN> </TD> <TD colspan=3 class="tr7 td136"><SPAN class="p129 ft2">förhållanden</SPAN> </TD> <TD class="tr7 td138"><SPAN class="p72 ft13">och</SPAN> </TD> <TD class="tr7 td43"><SPAN class="p13 ft2">ekonomiska</SPAN> </TD> <TD colspan=3 class="tr7 td136"><SPAN class="p129 ft2">förhållanden</SPAN> </TD> <TD class="tr7 td137"><SPAN class="p16 ft13">och</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr6 td4"><SPAN class="p13 ft2">omständigheterna</SPAN> </TD> <TD class="tr6 td134"><SPAN class="p130 ft2">i</SPAN> </TD> <TD class="tr6 td99"><SPAN class="p13 ft2">övrigt</SPAN> </TD> <TD class="tr6 td138"><SPAN class="p72 ft2">är</SPAN> </TD> <TD colspan=2 class="tr6 td4"><SPAN class="p13 ft2">omständigheterna</SPAN> </TD> <TD class="tr6 td134"><SPAN class="p130 ft2">i</SPAN> </TD> <TD class="tr6 td99"><SPAN class="p13 ft2">övrigt</SPAN> </TD> <TD class="tr6 td137"><SPAN class="p16 ft2">är</SPAN> </TD> </TR> <TR> <TD class="tr6 td43"><SPAN class="p13 ft2">lämplig.</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td134"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td99"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td138"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td43"><SPAN class="p13 ft2">lämplig.</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td134"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td99"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td137"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p73 ft2">Ett godkännande enligt första stycket får meddelas för viss tid eller tills vidare. Godkännande tills vidare får meddelas den som tidigare hanterat obeskattat bränsle utan anmärkning. Ett godkännande får förenas med villkor.</P> <P class="p73 ft2">Den som godkänts som skattebefriad förbrukare får från en skattskyldig ta emot bränsle utan skatt, eller med nedsatt skatt, i den omfattning bränslet enligt 6 a kap. är befriat från skatt.</P> <P class="p131 ft11">9 kap.</P> <P class="p67 ft2">2 §<SPAN class="ft12">7</SPAN></P> <P class="p68 ft2">Om någon som inte är skattskyldig eller skattebefriad förbrukare har förbrukat bränsle på ett sådant sätt som ger rätt till skattebefrielse enligt 6 a kap., medger beskattningsmyndigheten efter ansökan från förbrukaren</P> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD colspan=3 class="tr7 td86"><SPAN class="p13 ft2">återbetalning av skatten på bränslet.</SPAN> </TD> <TD class="tr7 td101"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td102"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td139"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td14"><SPAN class="p14 ft2">Återbetalning</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p17 ft2">med</SPAN> </TD> <TD class="tr6 td140"><SPAN class="p72 ft2">stöd av</SPAN> </TD> <TD colspan=2 class="tr6 td104"><SPAN class="p14 ft2">Återbetalning</SPAN> </TD> <TD class="tr6 td139"><SPAN class="p132 ft2">med</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p32 ft2">stöd</SPAN> </TD> <TD class="tr6 td120"><SPAN class="p16 ft2">av</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td86"><SPAN class="p13 ft2">6 a kap. 1 § <SPAN class="ft3">9, 10, 11 </SPAN>eller <SPAN class="ft3">17 </SPAN>eller</SPAN> </TD> <TD class="tr7 td101"><SPAN class="p13 ft2">6 a kap.</SPAN> </TD> <TD colspan=3 class="tr7 td95"><SPAN class="p13 ft2">1 § <SPAN class="ft3">8 </SPAN>eller <SPAN class="ft3">11 </SPAN>eller</SPAN> </TD> <TD class="tr7 td120"><SPAN class="p16 ft2">med</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td86"><SPAN class="p13 ft2">med stöd av 6 a kap. 2 a eller 2 c §</SPAN> </TD> <TD class="tr6 td101"><SPAN class="p13 ft2">stöd av</SPAN> </TD> <TD class="tr6 td102"><SPAN class="p37 ft2">6 a kap.</SPAN> </TD> <TD class="tr6 td139"><SPAN class="p133 ft2">2 a</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p13 ft2">eller</SPAN> </TD> <TD class="tr6 td120"><SPAN class="p16 ft2">2 c §</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td86"><SPAN class="p13 ft2">medges endast om sökanden inte är</SPAN> </TD> <TD colspan=5 class="tr6 td92"><SPAN class="p13 ft13">medges endast om sökanden inte är</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td86"><SPAN class="p13 ft2">ett företag utan rätt till statligt stöd.</SPAN> </TD> <TD colspan=5 class="tr7 td92"><SPAN class="p13 ft13">ett företag utan rätt till statligt stöd.</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td86"><SPAN class="p13 ft2">I dessa fall krävs även att sökanden</SPAN> </TD> <TD colspan=5 class="tr6 td92"><SPAN class="p13 ft13">I dessa fall krävs även att sökanden</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td86"><SPAN class="p13 ft2">lämnar uppgifter om stödmottagare</SPAN> </TD> <TD colspan=5 class="tr6 td92"><SPAN class="p13 ft2">lämnar uppgifter om stödmottagare</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td86"><SPAN class="p13 ft2">för sin verksamhet, om åter-</SPAN> </TD> <TD colspan=5 class="tr7 td92"><SPAN class="p13 ft2">för sin verksamhet, om åter-</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td86"><SPAN class="p13 ft2">betalning söks med belopp som</SPAN> </TD> <TD colspan=5 class="tr6 td92"><SPAN class="p13 ft2">betalning söks med belopp som</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td86"><SPAN class="p13 ft2">medför att sökandens sammanlagda</SPAN> </TD> <TD colspan=5 class="tr6 td92"><SPAN class="p13 ft13">medför att sökandens sammanlagda</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td86"><SPAN class="p13 ft2">återbetalning inom stödordningen</SPAN> </TD> <TD colspan=5 class="tr7 td92"><SPAN class="p13 ft2">återbetalning inom stödordningen</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td86"><SPAN class="p13 ft2">per kalenderår uppgår till minst</SPAN> </TD> <TD colspan=5 class="tr6 td92"><SPAN class="p13 ft2">per kalenderår uppgår till minst</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td86"><SPAN class="p72 ft2">1. 15 000 euro i fall som avses i</SPAN> </TD> <TD colspan=5 class="tr6 td92"><SPAN class="p16 ft2">1. 15 000 euro i fall som avses i</SPAN> </TD> </TR> <TR> <TD class="tr7 td14"><SPAN class="p13 ft2">6 a kap. <SPAN class="ft3">1 § 10</SPAN></SPAN> </TD> <TD class="tr7 td70"><SPAN class="p13 ft3">eller</SPAN> </TD> <TD class="tr7 td140"><SPAN class="p72 ft2">2 a § första</SPAN> </TD> <TD colspan=5 class="tr7 td92"><SPAN class="p13 ft2">6 a kap. 2 a § första stycket 2, eller</SPAN> </TD> </TR> <TR> <TD class="tr6 td14"><SPAN class="p13 ft2">stycket 2, eller</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td140"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td101"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td102"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td139"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p89 ft2">2. 200 000 euro i övriga fall.</P> <TABLE cellpadding=0 cellspacing=0 class="t23"> <TR> <TD class="tr6 td141"><SPAN class="p134 ft33">6</SPAN> </TD> <TD class="tr6 td142"><SPAN class="p1 ft20">Senaste lydelse 2016:505.</SPAN> </TD> <TD rowspan=2 class="tr24 td94"><SPAN class="p16 ft2">25</SPAN> </TD> </TR> <TR> <TD class="tr11 td141"><SPAN class="p134 ft33">7</SPAN> </TD> <TD class="tr11 td142"><SPAN class="p1 ft20">Senaste lydelse 2020:1045.</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_26"> <TABLE cellpadding=0 cellspacing=0 class="t12"> <TR> <TD class="tr9 td95"><SPAN class="p13 ft2">Prop. 2020/21:97</SPAN> </TD> <TD colspan=2 class="tr9 td143"><SPAN class="p14 ft2">Återbetalning</SPAN> </TD> <TD class="tr9 td12"><SPAN class="p86 ft2">med</SPAN> </TD> <TD class="tr9 td120"><SPAN class="p38 ft13">stöd</SPAN> </TD> <TD class="tr9 td69"><SPAN class="p40 ft2">av</SPAN> </TD> <TD colspan=2 class="tr9 td17"><SPAN class="p32 ft2">6 a kap.</SPAN> </TD> <TD class="tr9 td138"><SPAN class="p59 ft2">2 c §</SPAN> </TD> <TD class="tr9 td89"><SPAN class="p13 ft2">medges</SPAN> </TD> <TD colspan=2 class="tr9 td114"><SPAN class="p13 ft2">endast</SPAN> </TD> <TD class="tr9 td144"><SPAN class="p13 ft2">i</SPAN> </TD> <TD class="tr9 td145"><SPAN class="p16 ft2">den</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=8 class="tr6 td146"><SPAN class="p13 ft2">utsträckning avdragsrätt inte följer av 7 kap. 3 §.</SPAN> </TD> <TD class="tr6 td89"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td144"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr18 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr18 td147"><SPAN class="p13 ft3">Lydelse enligt 2.1</SPAN> </TD> <TD class="tr18 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr18 td69"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr18 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr18 td148"><SPAN class="p135 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr18 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr18 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr18 td144"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr18 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr25 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td18"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td68"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td12"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td69"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td114"><SPAN class="p13 ft2">5 §</SPAN> </TD> <TD class="tr25 td138"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td89"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td144"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr6 td149"><SPAN class="p14 ft13">Beskattningsmyndigheten</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr6 td150"><SPAN class="p136 ft2">Beskattningsmyndigheten</SPAN> </TD> <TD class="tr6 td144"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr6 td92"><SPAN class="p13 ft2">medger, i den omfattning som</SPAN> </TD> <TD colspan=7 class="tr6 td86"><SPAN class="p135 ft2">medger, i den omfattning som</SPAN> </TD> </TR> <TR> <TD class="tr7 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr7 td92"><SPAN class="p13 ft13">anges i <NOBR>andra–fjärde</NOBR> styckena, efter</SPAN> </TD> <TD colspan=7 class="tr7 td86"><SPAN class="p135 ft2">anges i <NOBR>andra–fjärde</NOBR> styckena, efter</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td18"><SPAN class="p13 ft2">ansökan</SPAN> </TD> <TD colspan=2 class="tr6 td49"><SPAN class="p137 ft2">från</SPAN> </TD> <TD colspan=3 class="tr6 td58"><SPAN class="p16 ft2">förbrukaren</SPAN> </TD> <TD colspan=7 class="tr6 td86"><SPAN class="p135 ft2">ansökan från förbrukaren åter-</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr6 td92"><SPAN class="p13 ft2">återbetalning av skatt på elektrisk</SPAN> </TD> <TD colspan=7 class="tr6 td86"><SPAN class="p135 ft2">betalning av skatt på elektrisk kraft</SPAN> </TD> </TR> <TR> <TD class="tr7 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr7 td92"><SPAN class="p13 ft2">kraft och bränsle som denne</SPAN> </TD> <TD colspan=7 class="tr7 td86"><SPAN class="p135 ft2">och bränsle som denne förbrukat</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td18"><SPAN class="p13 ft2">förbrukat</SPAN> </TD> <TD class="tr6 td68"><SPAN class="p32 ft2">för</SPAN> </TD> <TD colspan=3 class="tr6 td151"><SPAN class="p38 ft2">framställning</SPAN> </TD> <TD class="tr6 td73"><SPAN class="p16 ft2">av</SPAN> </TD> <TD colspan=7 class="tr6 td86"><SPAN class="p135 ft2">för framställning av värme eller</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr6 td92"><SPAN class="p13 ft2">värme eller kyla som levererats för</SPAN> </TD> <TD colspan=7 class="tr6 td86"><SPAN class="p135 ft2">kyla som levererats för ändamål</SPAN> </TD> </TR> <TR> <TD class="tr7 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td18"><SPAN class="p13 ft2">ändamål</SPAN> </TD> <TD colspan=5 class="tr7 td152"><SPAN class="p16 ft2">som ger skattebefrielse</SPAN> </TD> <TD class="tr7 td114"><SPAN class="p135 ft2">som</SPAN> </TD> <TD class="tr7 td138"><SPAN class="p57 ft2">ger</SPAN> </TD> <TD colspan=3 class="tr7 td14"><SPAN class="p43 ft2">skattebefrielse</SPAN> </TD> <TD colspan=2 class="tr7 td71"><SPAN class="p16 ft2">enligt</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr6 td92"><SPAN class="p13 ft2">enligt 6 a kap. 1 § 1, 6, 9, 10, 11</SPAN> </TD> <TD colspan=7 class="tr6 td86"><SPAN class="p135 ft2">6 a kap. 1 § 1, 6 eller <SPAN class="ft3">10, </SPAN>11 kap.</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr6 td92"><SPAN class="p13 ft2">eller 16 eller enligt 11 kap. 9 §</SPAN> </TD> <TD colspan=7 class="tr6 td86"><SPAN class="p135 ft2">9 § första stycket 2, 3<SPAN class="ft3">, </SPAN>5 <SPAN class="ft3">eller 6, 12</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr7 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr7 td92"><SPAN class="p13 ft2">första stycket 2, 3 eller 5. Med</SPAN> </TD> <TD colspan=7 class="tr7 td86"><SPAN class="p135 ft2"><SPAN class="ft3">eller 12 a §</SPAN>. Med förbrukning för</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td143"><SPAN class="p13 ft2">förbrukning för</SPAN> </TD> <TD colspan=3 class="tr6 td151"><SPAN class="p138 ft2">framställning</SPAN> </TD> <TD class="tr6 td73"><SPAN class="p16 ft2">av</SPAN> </TD> <TD colspan=7 class="tr6 td86"><SPAN class="p135 ft2">framställning av värme eller kyla</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr6 td92"><SPAN class="p13 ft2">värme eller kyla avses i fråga om</SPAN> </TD> <TD colspan=7 class="tr6 td86"><SPAN class="p135 ft2">avses i fråga om återbetalning av</SPAN> </TD> </TR> <TR> <TD class="tr7 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr7 td92"><SPAN class="p13 ft2">återbetalning av skatt på elektrisk</SPAN> </TD> <TD colspan=7 class="tr7 td86"><SPAN class="p135 ft2">skatt på elektrisk kraft även sådan</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr6 td92"><SPAN class="p13 ft2">kraft även sådan förbrukning som</SPAN> </TD> <TD colspan=7 class="tr6 td86"><SPAN class="p135 ft2">förbrukning som skett i samband</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr6 td92"><SPAN class="p13 ft2">skett i samband med fram-</SPAN> </TD> <TD colspan=7 class="tr6 td86"><SPAN class="p135 ft2">med framställningen för drift av</SPAN> </TD> </TR> <TR> <TD class="tr7 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr7 td92"><SPAN class="p13 ft2">ställningen för drift av pumpar,</SPAN> </TD> <TD colspan=7 class="tr7 td86"><SPAN class="p135 ft2">pumpar, fläktar och andra hjälp-</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr6 td92"><SPAN class="p13 ft2">fläktar och andra hjälpanordningar</SPAN> </TD> <TD colspan=7 class="tr6 td86"><SPAN class="p135 ft2">anordningar som är nödvändiga för</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr6 td92"><SPAN class="p13 ft2">som är nödvändiga för driften av</SPAN> </TD> <TD colspan=5 class="tr6 td150"><SPAN class="p135 ft2">driften av anläggningen.</SPAN> </TD> <TD class="tr6 td144"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td143"><SPAN class="p13 ft2">anläggningen.</SPAN> </TD> <TD class="tr7 td12"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td69"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td138"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td89"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td144"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=7 class="tr6 td153"><SPAN class="p14 ft2">Återbetalning medges vid leverans för</SPAN> </TD> <TD class="tr6 td138"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td89"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td144"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr6 td149"><SPAN class="p14 ft2">1. tillverkningsprocessen</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td73"><SPAN class="p16 ft2">i</SPAN> </TD> <TD colspan=5 class="tr6 td150"><SPAN class="p136 ft2">1. tillverkningsprocessen</SPAN> </TD> <TD class="tr6 td144"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td145"><SPAN class="p16 ft2">i</SPAN> </TD> </TR> <TR> <TD class="tr7 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td18"><SPAN class="p13 ft2">industriell</SPAN> </TD> <TD colspan=4 class="tr7 td154"><SPAN class="p14 ft2">verksamhet eller</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p16 ft2">för</SPAN> </TD> <TD colspan=2 class="tr7 td11"><SPAN class="p135 ft2">industriell</SPAN> </TD> <TD colspan=2 class="tr7 td52"><SPAN class="p38 ft2">verksamhet</SPAN> </TD> <TD colspan=2 class="tr7 td99"><SPAN class="p32 ft2">eller</SPAN> </TD> <TD class="tr7 td145"><SPAN class="p16 ft2">för</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td143"><SPAN class="p13 ft2">yrkesmässig</SPAN> </TD> <TD class="tr6 td12"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr6 td58"><SPAN class="p16 ft2"><NOBR>jordbruks-,</NOBR></SPAN> </TD> <TD colspan=3 class="tr6 td148"><SPAN class="p135 ft2">yrkesmässig</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr6 td17"><SPAN class="p16 ft2"><NOBR>jordbruks-,</NOBR></SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr6 td92"><SPAN class="p13 ft2">skogsbruks- eller vattenbruks-</SPAN> </TD> <TD colspan=7 class="tr6 td86"><SPAN class="p135 ft2">skogsbruks- eller vattenbruks-</SPAN> </TD> </TR> <TR> <TD class="tr7 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td143"><SPAN class="p13 ft2">verksamhet, för</SPAN> </TD> <TD class="tr7 td12"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td69"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=7 class="tr7 td86"><SPAN class="p135 ft2">verksamhet, för elektrisk kraft med</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr6 td92"><SPAN class="p14 ft2"><SPAN class="ft3">a) </SPAN>elektrisk kraft med den del av</SPAN> </TD> <TD colspan=7 class="tr6 td86"><SPAN class="p135 ft2">den del av energiskatten som</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td143"><SPAN class="p13 ft2">energiskatten</SPAN> </TD> <TD class="tr6 td12"><SPAN class="p57 ft2">som</SPAN> </TD> <TD colspan=3 class="tr6 td58"><SPAN class="p16 ft2">överstiger</SPAN> </TD> <TD colspan=2 class="tr6 td11"><SPAN class="p135 ft2">överstiger</SPAN> </TD> <TD class="tr6 td89"><SPAN class="p45 ft2">0,6 öre</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft2">per</SPAN> </TD> <TD colspan=3 class="tr6 td17"><SPAN class="p16 ft2">kilowatt-</SPAN> </TD> </TR> <TR> <TD class="tr7 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr7 td149"><SPAN class="p13 ft2">0,6 öre per kilowattimme,</SPAN> </TD> <TD class="tr7 td69"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td11"><SPAN class="p135 ft2">timme,</SPAN> </TD> <TD class="tr7 td89"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td144"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td143"><SPAN class="p14 ft3">b) råtallolja</SPAN> </TD> <TD class="tr6 td12"><SPAN class="p139 ft3">med</SPAN> </TD> <TD class="tr6 td120"><SPAN class="p75 ft3">ett</SPAN> </TD> <TD colspan=2 class="tr6 td99"><SPAN class="p16 ft3">energi-</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td138"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td89"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td144"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td143"><SPAN class="p13 ft3">skattebelopp</SPAN> </TD> <TD class="tr6 td12"><SPAN class="p139 ft3">som</SPAN> </TD> <TD colspan=3 class="tr6 td58"><SPAN class="p16 ft3">motsvarar</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td138"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td89"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td144"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p140 ft3">35 procent av den energiskatt som tas ut på bränsle som avses i 2 kap. 1 § första stycket 3 a,</P> <P class="p141 ft3"><SPAN class="ft22">c)</SPAN><SPAN class="ft37">andra bränslen än råtallolja med 35 procent av energiskatten,</SPAN></P> <P class="p104 ft2">2. annat ändamål än som avses under 1, med hela energiskatten på elektrisk kraft och med hela energiskatten, koldioxidskatten och svavelskatten på bränsle.</P> <P class="p104 ft2">Om leverans skett för Om leverans skett för tillverkningsprocessen i sådan tillverkningsprocessen i sådan</P> <TABLE cellpadding=0 cellspacing=0 class="t24"> <TR> <TD class="tr6 td103"><SPAN class="p13 ft2">industriell verksamhet som tillhör</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p13 ft2">industriell verksamhet som tillhör</SPAN> </TD> </TR> <TR> <TD class="tr6 td103"><SPAN class="p13 ft2">en verksamhetskategori som anges</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p13 ft2">en verksamhetskategori som anges</SPAN> </TD> </TR> </TABLE> <P class="p124 ft2">26</P> </DIV> <DIV id="page_27"> <TABLE cellpadding=0 cellspacing=0 class="t25"> <TR> <TD colspan=8 class="tr9 td86"><SPAN class="p13 ft2">i bilaga I till Europaparlamentets</SPAN> </TD> <TD colspan=2 class="tr9 td25"><SPAN class="p13 ft2">i bilaga I</SPAN> </TD> <TD colspan=4 class="tr9 td155"><SPAN class="p16 ft2">till Europaparlamentets Prop. 2020/21:97</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr6 td86"><SPAN class="p13 ft2">och rådets direktiv 2003/87/EG av</SPAN> </TD> <TD colspan=6 class="tr6 td156"><SPAN class="p13 ft2">och rådets direktiv 2003/87/EG av</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr6 td86"><SPAN class="p13 ft2">den 13 oktober 2003 om ett system</SPAN> </TD> <TD colspan=6 class="tr6 td156"><SPAN class="p13 ft2">den 13 oktober 2003 om ett system</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr6 td86"><SPAN class="p13 ft2">för handel med utsläppsrätter för</SPAN> </TD> <TD colspan=6 class="tr6 td156"><SPAN class="p13 ft2">för handel med utsläppsrätter för</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td124"><SPAN class="p13 ft2">växthusgaser inom</SPAN> </TD> <TD class="tr7 td157"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr7 td158"><SPAN class="p72 ft13">gemenskapen</SPAN> </TD> <TD colspan=3 class="tr7 td124"><SPAN class="p13 ft2">växthusgaser inom</SPAN> </TD> <TD colspan=3 class="tr7 td159"><SPAN class="p61 ft2">gemenskapen</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr6 td86"><SPAN class="p13 ft2">och om ändring av rådets direktiv</SPAN> </TD> <TD colspan=6 class="tr6 td156"><SPAN class="p13 ft2">och om ändring av rådets direktiv</SPAN> </TD> </TR> <TR> <TD class="tr6 td100"><SPAN class="p13 ft2">96/61/EG,</SPAN> </TD> <TD colspan=2 class="tr6 td98"><SPAN class="p13 ft2">senast</SPAN> </TD> <TD colspan=3 class="tr6 td117"><SPAN class="p142 ft2">ändrat</SPAN> </TD> <TD colspan=2 class="tr6 td160"><SPAN class="p72 ft2">genom</SPAN> </TD> <TD colspan=2 class="tr6 td25"><SPAN class="p13 ft2">96/61/EG,</SPAN> </TD> <TD class="tr6 td89"><SPAN class="p59 ft2">senast</SPAN> </TD> <TD colspan=2 class="tr6 td68"><SPAN class="p13 ft2">ändrat</SPAN> </TD> <TD class="tr6 td161"><SPAN class="p61 ft2">genom</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td124"><SPAN class="p13 ft2">Europaparlamentets</SPAN> </TD> <TD class="tr7 td157"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td162"><SPAN class="p44 ft2">och</SPAN> </TD> <TD colspan=2 class="tr7 td160"><SPAN class="p72 ft2">rådets</SPAN> </TD> <TD colspan=3 class="tr7 td124"><SPAN class="p13 ft2">Europaparlamentets</SPAN> </TD> <TD class="tr7 td6"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td145"><SPAN class="p13 ft2">och</SPAN> </TD> <TD class="tr7 td161"><SPAN class="p61 ft2">rådets</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr6 td86"><SPAN class="p13 ft2">direktiv 2009/29/EG, medges <SPAN class="ft3">dock</SPAN></SPAN> </TD> <TD colspan=6 class="tr6 td156"><SPAN class="p13 ft2">direktiv 2009/29/EG, medges åter-</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td124"><SPAN class="p13 ft2">återbetalning <SPAN class="ft3">enligt</SPAN></SPAN> </TD> <TD class="tr6 td157"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td163"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td164"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td165"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr6 td124"><SPAN class="p13 ft2">betalning <SPAN class="ft3">för</SPAN></SPAN> </TD> <TD class="tr6 td6"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td161"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td100"><SPAN class="p14 ft3"><SPAN class="ft2">1. </SPAN>andra</SPAN> </TD> <TD colspan=2 class="tr7 td98"><SPAN class="p1 ft3">stycket</SPAN> </TD> <TD colspan=2 class="tr7 td139"><SPAN class="p74 ft3">1 b</SPAN> </TD> <TD colspan=2 class="tr7 td134"><SPAN class="p43 ft2">med</SPAN> </TD> <TD class="tr7 td165"><SPAN class="p72 ft2">ett</SPAN> </TD> <TD colspan=6 class="tr7 td156"><SPAN class="p61 ft2">1. <SPAN class="ft3">råtallolja </SPAN>med ett energiskatte-</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr6 td86"><SPAN class="p13 ft2">energiskattebelopp som motsvarar</SPAN> </TD> <TD colspan=6 class="tr6 td156"><SPAN class="p13 ft2">belopp som motsvarar 100 procent</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr6 td86"><SPAN class="p13 ft3">35 procent av den energiskatt och</SPAN> </TD> <TD colspan=6 class="tr6 td156"><SPAN class="p13 ft2">av den koldioxidskatt som tas ut på</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td86"><SPAN class="p13 ft2">100 procent av den koldioxidskatt</SPAN> </TD> <TD colspan=6 class="tr7 td156"><SPAN class="p13 ft2">bränsle som avses i 2 kap. 1 § första</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr6 td86"><SPAN class="p13 ft2">som tas ut på bränsle som avses i</SPAN> </TD> <TD colspan=3 class="tr6 td124"><SPAN class="p13 ft2">stycket 3 a, och</SPAN> </TD> <TD class="tr6 td6"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td161"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr6 td86"><SPAN class="p13 ft2">2 kap. 1 § första stycket 3 a, och</SPAN> </TD> <TD class="tr6 td166"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td89"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td6"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td161"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td100"><SPAN class="p14 ft2">2. andra</SPAN> </TD> <TD colspan=3 class="tr7 td89"><SPAN class="p32 ft3">stycket</SPAN> </TD> <TD colspan=3 class="tr7 td167"><SPAN class="p39 ft3">1 c</SPAN> </TD> <TD class="tr7 td165"><SPAN class="p72 ft2">med</SPAN> </TD> <TD colspan=2 class="tr7 td25"><SPAN class="p14 ft2">2. andra</SPAN> </TD> <TD colspan=4 class="tr7 td155"><SPAN class="p61 ft3">bränslen än råtallolja</SPAN> </TD> </TR> <TR> <TD class="tr6 td100"><SPAN class="p13 ft3">35 procent</SPAN> </TD> <TD class="tr6 td163"><SPAN class="p1 ft3">av</SPAN> </TD> <TD colspan=5 class="tr6 td168"><SPAN class="p128 ft22">energiskatten</SPAN> </TD> <TD class="tr6 td165"><SPAN class="p72 ft3">och</SPAN> </TD> <TD class="tr6 td166"><SPAN class="p13 ft2">med</SPAN> </TD> <TD colspan=2 class="tr6 td169"><SPAN class="p59 ft2">100 procent</SPAN> </TD> <TD class="tr6 td6"><SPAN class="p1 ft2">av</SPAN> </TD> <TD colspan=2 class="tr6 td150"><SPAN class="p61 ft2">koldioxid-</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr6 td86"><SPAN class="p13 ft2">100 procent av koldioxidskatten.</SPAN> </TD> <TD colspan=2 class="tr6 td25"><SPAN class="p13 ft2">skatten.</SPAN> </TD> <TD class="tr6 td89"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td6"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td161"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=14 class="tr7 td170"><SPAN class="p14 ft2">För bensin och bränsle som avses i 2 kap. 1 § första stycket 3 b medges</SPAN> </TD> </TR> <TR> <TD colspan=11 class="tr6 td171"><SPAN class="p13 ft2">inte någon återbetalning av skatt enligt denna paragraf.</SPAN> </TD> <TD class="tr6 td6"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td161"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr19 td124"><SPAN class="p13 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr19 td157"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td163"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td164"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td165"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr19 td124"><SPAN class="p13 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr19 td6"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td161"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td163"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td157"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td163"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td164"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr19 td58"><SPAN class="p143 ft2">7 §<SPAN class="ft12">8</SPAN></SPAN> </TD> <TD class="tr19 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td89"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td6"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td161"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr6 td86"><SPAN class="p14 ft2">Ansökan om återbetalning eller</SPAN> </TD> <TD colspan=6 class="tr6 td156"><SPAN class="p61 ft2">Ansökan om återbetalning eller</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td172"><SPAN class="p13 ft2">kompensation enligt</SPAN> </TD> <TD colspan=3 class="tr7 td167"><SPAN class="p32 ft2"><NOBR>2–6</NOBR> §§</SPAN> </TD> <TD class="tr7 td165"><SPAN class="p72 ft2">ska</SPAN> </TD> <TD colspan=4 class="tr7 td173"><SPAN class="p13 ft2">kompensation enligt</SPAN> </TD> <TD colspan=2 class="tr7 td150"><SPAN class="p61 ft2"><NOBR>2–6</NOBR> §§ ska</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr6 td86"><SPAN class="p13 ft2">omfatta en period om ett kalender-</SPAN> </TD> <TD colspan=6 class="tr6 td156"><SPAN class="p13 ft2">omfatta en period om ett kalender-</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr6 td86"><SPAN class="p13 ft2">kvartal och ska lämnas elektroniskt.</SPAN> </TD> <TD colspan=6 class="tr6 td156"><SPAN class="p13 ft2">kvartal och ska lämnas elektroniskt.</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td86"><SPAN class="p13 ft2">I fråga om återbetalning enligt 2 §</SPAN> </TD> <TD colspan=6 class="tr7 td156"><SPAN class="p13 ft2">I fråga om återbetalning enligt 2 §</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr6 td86"><SPAN class="p13 ft2">som görs med stöd av 6 a kap. <SPAN class="ft3">1 §</SPAN></SPAN> </TD> <TD colspan=6 class="tr6 td156"><SPAN class="p13 ft2">som görs med stöd av 6 a kap. 2 a §</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr6 td86"><SPAN class="p13 ft2"><SPAN class="ft3">10, 11 eller </SPAN>2 a § ska dock åter-</SPAN> </TD> <TD class="tr6 td166"><SPAN class="p13 ft2">ska</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p13 ft2">dock</SPAN> </TD> <TD colspan=3 class="tr6 td151"><SPAN class="p13 ft2">återbetalningen</SPAN> </TD> <TD class="tr6 td161"><SPAN class="p61 ft2">omfatta</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td86"><SPAN class="p13 ft2">betalningen omfatta en period om</SPAN> </TD> <TD colspan=6 class="tr7 td156"><SPAN class="p13 ft2">en period om ett kalenderår. Om</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr6 td143"><SPAN class="p13 ft2">ett kalenderår.</SPAN> </TD> <TD colspan=3 class="tr6 td89"><SPAN class="p54 ft2">Om</SPAN> </TD> <TD colspan=3 class="tr6 td52"><SPAN class="p72 ft13">sökanden</SPAN> </TD> <TD colspan=2 class="tr6 td25"><SPAN class="p13 ft2">sökanden</SPAN> </TD> <TD colspan=2 class="tr6 td174"><SPAN class="p54 ft2">beräknas</SPAN> </TD> <TD class="tr6 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td161"><SPAN class="p61 ft2">förbruka</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr6 td86"><SPAN class="p13 ft2">beräknas förbruka bränsle i större</SPAN> </TD> <TD colspan=6 class="tr6 td156"><SPAN class="p13 ft2">bränsle i större omfattning, får dock</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td86"><SPAN class="p13 ft2">omfattning, får dock beskattnings-</SPAN> </TD> <TD colspan=5 class="tr7 td175"><SPAN class="p13 ft2">beskattningsmyndigheten</SPAN> </TD> <TD class="tr7 td161"><SPAN class="p61 ft2">medge</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr6 td172"><SPAN class="p13 ft2">myndigheten medge</SPAN> </TD> <TD class="tr6 td163"><SPAN class="p17 ft2">att</SPAN> </TD> <TD class="tr6 td164"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td160"><SPAN class="p72 ft13">ansökan</SPAN> </TD> <TD colspan=6 class="tr6 td156"><SPAN class="p13 ft2">att ansökan görs per kalender-</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr6 td86"><SPAN class="p13 ft2">görs per kalenderkvartal. Ett sådant</SPAN> </TD> <TD colspan=6 class="tr6 td156"><SPAN class="p13 ft2">kvartal. Ett sådant beslut får</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td86"><SPAN class="p13 ft2">beslut får återkallas om sökanden</SPAN> </TD> <TD colspan=6 class="tr7 td156"><SPAN class="p13 ft2">återkallas om sökanden begär det</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr6 td86"><SPAN class="p13 ft2">begär det eller förutsättningar för</SPAN> </TD> <TD colspan=6 class="tr6 td156"><SPAN class="p13 ft2">eller förutsättningar för med-</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td176"><SPAN class="p13 ft2">medgivande inte finns.</SPAN> </TD> <TD class="tr6 td164"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td165"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr6 td124"><SPAN class="p13 ft2">givande inte finns.</SPAN> </TD> <TD class="tr6 td6"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td145"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td161"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p144 ft2">Ansökan om återbetalning eller kompensation ska lämnas in till beskattningsmyndigheten inom tre år efter utgången av kalenderåret respektive kalenderkvartalet.</P> <TABLE cellpadding=0 cellspacing=0 class="t26"> <TR> <TD class="tr9 td93"><SPAN class="p13 ft20"><SPAN class="ft19">8 </SPAN>Senaste lydelse 2017:1208.</SPAN> </TD> <TD class="tr9 td94"><SPAN class="p16 ft2">27</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_28"> <DIV id="p28dimg1"> <INGENBILD zsrc="H8039728x1.jpg/" id="p28img1"> </DIV> <DIV> <DIV id="id_1"> <P class="p52 ft2">Prop. 2020/21:97</P> <P class="p53 ft2">28</P> </DIV> <DIV id="id_2"> <P class="p67 ft2">8 §<SPAN class="ft12">9</SPAN></P> <P class="p120 ft2">Rätt till återbetalning eller kompensation enligt 2, 3 och 6 §§ föreligger endast när ersättningen för ett kalenderkvartal uppgår till</P> <P class="p89 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft25">minst 1 000 kronor i fall som avses i 2 eller 6 §, och</SPAN></P> <P class="p119 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft25">minst 500 kronor i fall som avses i 3 §.</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD class="tr6 td147"><SPAN class="p14 ft2">Sådan återbetalning</SPAN> </TD> <TD class="tr6 td177"><SPAN class="p40 ft2">enligt 2</SPAN> </TD> <TD class="tr6 td166"><SPAN class="p58 ft2">§</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p16 ft2">Sådan återbetalning enligt 2 §</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr6 td178"><SPAN class="p13 ft2">som görs med stöd av 6 a kap. <SPAN class="ft3">1</SPAN></SPAN> </TD> <TD class="tr6 td166"><SPAN class="p58 ft3">§</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p16 ft2">som görs med stöd av 6 a kap. 2 a §</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td103"><SPAN class="p58 ft13"><SPAN class="ft22">10, 11 eller </SPAN>2 a § får dock göras när</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p16 ft2">får dock göras när den samman-</SPAN> </TD> </TR> <TR> <TD class="tr6 td147"><SPAN class="p13 ft2">den sammanlagda</SPAN> </TD> <TD colspan=2 class="tr6 td179"><SPAN class="p58 ft13">ersättningen</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p16 ft2">lagda ersättningen uppgår till minst</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td103"><SPAN class="p58 ft2">uppgår till minst 500 kronor per</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p145 ft2">500 kronor per kalenderår.</SPAN> </TD> </TR> </TABLE> <P class="p124 ft2">kalenderår.</P> <P class="p98 ft2">Rätt till återbetalning enligt 5 och 5 a §§ föreligger endast för den del av den sammanlagda ersättningen som överstiger 2 000 kronor per kalenderkvartal och endast om</P> <P class="p89 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft25">stödmottagaren inte är ett företag utan rätt till statligt stöd, och</SPAN></P> <P class="p89 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft25">sökanden lämnar uppgifter om stödmottagare.</SPAN></P> <P class="p98 ft2">Kraven i tredje stycket 2 gäller endast uppgifter om stödmottagare vars sammanlagda nedsättning inom stödordningen genom återbetalningen överstiger 50 000 euro under kalenderåret.</P> <P class="p146 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft25">Denna lag träder i kraft den 1 januari 2022.</SPAN></P> <P class="p120 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft26">Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</SPAN></P> <P class="p147 ft20"><SPAN class="ft33">9</SPAN><SPAN class="ft36">Senaste lydelse 2017:1208.</SPAN></P> </DIV> </DIV> </DIV> <DIV id="page_29"> <P class="p148 ft2">Prop. 2020/21:97</P> <P class="p149 ft1"><SPAN class="ft1">3</SPAN><SPAN class="ft38">Ärendet och dess beredning</SPAN></P> <P class="p150 ft2">I budgetpropositionen för 2021 (prop. 2020/21:1 Förslag till statens budget, finansplan och skattefrågor avsnitt 13.25) aviserade regeringen att nedsättningen av energiskatt för bränslen som förbrukas för annat ändamål än drift av motordrivna fordon vid tillverkningsprocessen i industriell verksamhet och i yrkesmässig <NOBR>jordbruks-,</NOBR> skogsbruks- eller vattenbruksverksamhet bör slopas. Även återbetalning av energiskatt för bränslen som förbrukas för framställning av värme eller kyla som levererats för sådana ändamål bör slopas.</P> <P class="p151 ft2">I en promemoria från Finansdepartementet, Slopad nedsättning av energiskatt på bränslen i vissa sektorer, föreslås att energiskatt ska tas ut med 100 procent av den generella nivån för bränslen som förbrukas för annat ändamål än drift av motordrivna fordon vid tillverkningsprocessen i industriell verksamhet samt i yrkesmässig <NOBR>jordbruks-,</NOBR> skogsbruks- eller vattenbruksverksamhet, dock inte för förbrukning i skepp eller båt. Återbetalning av energiskatt ska inte medges för bränslen som förbrukas för framställning av värme eller kyla som levererats för ovan angivna ändamål.</P> <P class="p151 ft2">Promemorians lagförslag finns i <SPAN class="ft3">bilaga 1</SPAN>. Promemorian har remissbehandlats. En förteckning över remissinstanserna finns i <SPAN class="ft3">bilaga 2</SPAN>.</P> <P class="p152 ft2">Remissyttrandena finns tillgängliga i Finansdepartementet (Fi2020/04247).</P> <P class="p5 ft3">Lagrådet</P> <P class="p153 ft2">Förslagen är författningstekniskt och även i övrigt av sådan beskaffenhet att Lagrådets hörande skulle sakna betydelse. Regeringen har därför inte inhämtat Lagrådets yttrande.</P> <P class="p154 ft1"><SPAN class="ft1">4</SPAN><SPAN class="ft38">Bakgrund och gällande rätt</SPAN></P> <P class="p155 ft10"><SPAN class="ft10">4.1</SPAN><SPAN class="ft9">Energiskattedirektivet och lagen om skatt på energi</SPAN></P> <P class="p156 ft2">Rådets direktiv 2003/96/EG av den 27 oktober 2003 om en omstrukturering av gemenskapsramen för beskattning av energiprodukter och elektricitet, kallat energiskattedirektivet, är ett unionsgemensamt</P> <TABLE cellpadding=0 cellspacing=0 class="t27"> <TR> <TD class="tr7 td180"><SPAN class="p13 ft2">ramverk för hur medlemsstaterna ska utforma sin nationella beskattning</SPAN> </TD> <TD class="tr7 td125"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td180"><SPAN class="p13 ft2">av bränslen och el. På nationell nivå regleras skatter på bränslen och el i</SPAN> </TD> <TD class="tr6 td125"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td180"><SPAN class="p13 ft2">lagen (1994:1776) om skatt på energi, förkortad LSE. Grundregeln i såväl</SPAN> </TD> <TD class="tr6 td125"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td180"><SPAN class="p13 ft2">energiskattedirektivet som LSE är att bränslen och el ska beskattas. De</SPAN> </TD> <TD class="tr7 td125"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td180"><SPAN class="p13 ft2">bränslen som omfattas av energiskattedirektivet beskattas vid användning</SPAN> </TD> <TD class="tr6 td125"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td180"><SPAN class="p13 ft2">som motorbränslen eller som bränslen för uppvärmning. Direktivet</SPAN> </TD> <TD class="tr6 td125"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td180"><SPAN class="p13 ft2">innehåller dock även krav på obligatorisk skattebefrielse i vissa situationer</SPAN> </TD> <TD class="tr7 td125"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td180"><SPAN class="p13 ft2">samt möjligheter för medlemsstaterna att ge skattenedsättning eller</SPAN> </TD> <TD class="tr6 td125"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td180"><SPAN class="p13 ft2">fullständig skattebefrielse i andra situationer.</SPAN> </TD> <TD class="tr21 td125"><SPAN class="p16 ft2">29</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_30"> <DIV id="p30dimg1"> <INGENBILD zsrc="H8039730x1.jpg/" id="p30img1"> </DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t28"> <TR> <TD class="tr26 td181"><SPAN class="p13 ft2">Prop. 2020/21:97 <SPAN class="ft39">4.2</SPAN></SPAN> </TD> <TD class="tr26 td182"><SPAN class="p13 ft10">Gällande rätt</SPAN> </TD> </TR> </TABLE> <P class="p157 ft2">Energiskatt tas ut med 30 procent av den generella nivån för bränslen som förbrukas för uppvärmning eller drift av stationära motorer inom vissa sektorer. Det rör sig om tillverkningsprocessen i industriell verksamhet samt i yrkesmässig <NOBR>jordbruks-,</NOBR> skogsbruks- och vattenbruksverksamhet. I fråga om tillverkningsindustrin tas energiskatt ut med samma nivå oavsett om förbrukningen sker inom eller utanför systemet för handel med utsläppsrätter, EU ETS.</P> <P class="p158 ft2">Motsvarande skattenedsättningar medges för den som förbrukat bränslen för framställning av värme eller kyla som levererats till tillverkningsprocessen i industriell verksamhet, respektive för yrkesmässig <NOBR>jordbruks-,</NOBR> skogsbruks- och vattenbruksverksamhet.</P> <P class="p159 ft2">Bränsleförbrukning för vissa industriella processer är dock helt befriade från både energiskatt och koldioxidskatt. Detta gäller exempelvis metallurgiska och mineralogiska processer samt framställning av energiprodukter.</P> <P class="p160 ft2">Skattelättnaderna som berörs av förslaget utgör statligt stöd enligt reglerna i fördraget om Europeiska unionens funktionssätt, förkortat EUF- fördraget. Nedsättningarna för tillverkningsprocessen i industriell verksamhet samt <NOBR>jordbruks-,</NOBR> och skogsbruksverksamheterna ges i enlighet med kommissionens förordning (EU) nr 651/2014 av den 17 juni 2014 genom vilken vissa kategorier av stöd förklaras förenliga med den inre marknaden enligt artiklarna 107 och 108 i fördraget, kallad GBER. Nedsättningen för vattenbruksverksamhet ges i enlighet med kommissionens förordning (EU) nr 1388/2014 av den 16 december 2014 genom vilken vissa kategorier av stöd till företag som är verksamma inom produktion, beredning och saluföring av fiskeri- och vattenbruksprodukter förklaras förenliga med den inre marknaden enligt artiklarna 107 och 108 i fördraget om Europeiska unionens funktionssätt, kallad FIBER.</P> <P class="p161 ft2">Av ovanstående bestämmelser följer bl.a. att regeringen lämnar viss sammanfattande information om stöden till kommissionen.</P> <P class="p162 ft1"><SPAN class="ft1">5</SPAN><SPAN class="ft40">Slopad nedsättning av energiskatt på bränslen i vissa sektorer</SPAN></P> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p41 ft2">30</P> </DIV> <DIV id="id_2_2"> <P class="p125 ft2"><SPAN class="ft11">Regeringens förslag: </SPAN>Energiskatt ska tas ut med 100 procent av den generella nivån för bränslen som förbrukas för annat ändamål än drift av motordrivna fordon vid tillverkningsprocessen i industriell verksamhet samt i yrkesmässig <NOBR>jordbruks-,</NOBR> skogsbruks- eller vattenbruksverksamhet, dock inte för förbrukning i skepp eller båt. Återbetalning av energiskatt ska inte medges för bränslen som förbrukas för framställning av värme eller kyla som levererats för sådana ändamål.</P> <P class="p163 ft2">Ändringarna ska genomföras i två steg med en sänkning av skattenedsättningen från 70 procent till 35 procent den 1 juli 2021 och ett helt slopande av skattenedsättningen den 1 januari 2022.</P> </DIV> </DIV> </DIV> <DIV id="page_31"> <DIV id="p31dimg1"> <INGENBILD zsrc="H8039731x1.jpg/" id="p31img1"> </DIV> <DIV class="dclr"></DIV> <DIV> <DIV id="id_1"> <P class="p164 ft2">Om råtallolja förbrukas för framställning av värme i annan kraftvärmeproduktion än den som sker i tillverkningsprocessen i industriell verksamhet ska energiskatt tas ut med ett belopp som motsvarar 100 procent av den energiskatt och 91 procent av den koldioxidskatt som tas ut på fossil eldningsolja för uppvärmningsändamål.</P> <P class="p165 ft2">Ändringarna ska träda i kraft den 1 juli 2021 och den 1 januari 2022.</P> <P class="p166 ft2"><SPAN class="ft11">Promemorians förslag: </SPAN>Överensstämmer i sak med regeringens förslag.</P> <P class="p167 ft3"><SPAN class="ft11">Remissinstanserna: </SPAN>Naturskyddsföreningen, Naturvårdsverket, Statens energimyndighet, Statens jordbruksverk <SPAN class="ft2">och </SPAN>Tillväxtverket <SPAN class="ft2">tillstyrker förslagen i promemorian. Det anses positivt att olika former av skattereduktioner för fossila bränslen fasas ut. </SPAN>Svenska Bioenergiföreningen (Svebio) <SPAN class="ft2">stödjer förslaget att avskaffa nedsättningen av energiskatt i de berörda sektorerna. Svebio menar att åtgärden kommer att leda till energieffektivisering och till påskyndad fortsatt konvertering från fossila bränslen till förnybara bränslen, med positiva effekter för klimatet och försörjningstryggheten. </SPAN>Energigas Sverige <SPAN class="ft2">instämmer i att det är viktigt att styra mot utfasning av fossila bränslen till 2045, men avstyrker tidsplanen för förslagets genomförande.</SPAN></P> <P class="p168 ft3">Energimarknadsinspektionen, Konkurrensverket, Kommerskollegium <SPAN class="ft2">och </SPAN>Skatteverket <SPAN class="ft2">har inte några synpunkter på eller invändningar emot förslagen.</SPAN></P> <P class="p169 ft3">Energiföretagen Sverige, IKEM – Innovations- och kemiindustrierna i Sverige, Jernkontoret, Lantbrukarnas Riksförbund (LRF), Lantmännen <SPAN class="ft2">och </SPAN>Svenskt Näringsliv <SPAN class="ft2">avstyrker förslaget att slopa nedsättningen av energiskatt på bränslen i de aktuella sektorerna. </SPAN>Skogsindustrierna <SPAN class="ft2">och </SPAN>Svemin <SPAN class="ft2">avstyrker förslaget att slopa nedsättningen av energiskatt inom</SPAN></P> <P class="p170 ft2">EU ETS.</P> <P class="p171 ft2">Flera näringslivsorganisationer, bl.a. Svenskt Näringsliv, IKEM och Svemin påtalar att förslaget försämrar konkurrenskraften för svenska företag. Jernkontoret menar att höga nominella skatter med nedsättningar för konkurrensutsatt industri har varit en fungerande princip som regeringen tenderar att lämna.</P> <P class="p172 ft2">Svenskt Näringsliv och Energiföretagen Sverige noterar att energiskatten i första hand är fiskal och inte miljöstyrande. IKEM konstaterar att Sverige kommer att nå sin nationella målsättning 2030 utan att förslagen införs.</P> <P class="p169 ft2">Skogsindustrierna och Svemin m.fl. för fram att när utsläppen ingår i utsläppshandelsystemet, EU ETS, så minskas inte de reella utsläppen i Europa av den föreslagna åtgärden. Energigas Sverige menar att koldioxidskatten och EU ETS redan i dagsläget innebär mycket hårda krav på låga utsläpp av klimatpåverkande gaser i ett internationellt perspektiv.</P> <P class="p172 ft2">IKEM och Skogsindustrierna påtalar att vissa industriella processanläggningar är komplicerade och högteknologiska, där en övergång till el eller förnybara bränslen är svår och kostsam. De kan endast bytas ut efter hand som lämpliga tekniska lösningar blir tillgängliga och återinvestering eller nyinvestering sker. Varken effektiviseringsåtgärder eller byten av bränslen kan kompensera för den ökade skattekostnaden som förslaget leder till.</P> </DIV> <DIV id="id_2"> <P class="p41 ft2">Prop. 2020/21:97</P> <P class="p51 ft2">31</P> </DIV> </DIV> </DIV> <DIV id="page_32"> <TABLE cellpadding=0 cellspacing=0 class="t9"> <TR> <TD class="tr9 td183"><SPAN class="p173 ft2">Prop. 2020/21:97</SPAN> </TD> <TD class="tr9 td184"><SPAN class="p14 ft2">Svebio, Energiföretagen Sverige, Svenskt Näringsliv</SPAN> </TD> <TD class="tr9 td27"><SPAN class="p16 ft2">och LRF är</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">kritiska till att förslaget även omfattar vissa biooljor. Energiföretagen</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">Sverige, Skogsindustrierna och Svenskt Näringsliv för fram att råtallolja</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft13">inte bör beskattas på samma nivåer som fossila bränslen eftersom förslaget</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td184"><SPAN class="p13 ft2">frångår principen om att inte beskatta biobränslen.</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p16 ft2">Jordbruksverket bedömer att den nu föreslagna förändringen endast i</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">liten utsträckning påverkar lönsamhet och konkurrenskraften för</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td96"><SPAN class="p13 ft2">jordbruket och vattenbruket. LRF anser att aktuell skattehöjning riskerar</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">att leda till minskad svensk produktion vilket i sin tur riskerar att leda till</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">ökad import av varor med sämre miljö- och klimatprestanda.</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td96"><SPAN class="p16 ft2">Naturskyddsföreningen menar att skatteförändringen är så pass</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">begränsad att den borde kunna genomföras i ett enda steg, med fullt</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">borttagandet av skattenedsättningarna redan 1 juli 2021, vilket Svebio</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td184"><SPAN class="p13 ft2">instämmer i. Många andra instanser, bl.a. Svenskt</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p16 ft2">Näringsliv,</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">Skogsindustrierna och LRF menar att om förslaget ska genomföras så</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">måste näringslivet ges mer tid till anpassning. Även Jordbruksverket och</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td96"><SPAN class="p13 ft2">Tillväxtverket menar att det kan övervägas om övergångstiden ska</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td184"><SPAN class="p13 ft2">förlängas.</SPAN> </TD> <TD class="tr6 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p14 ft2">Flera remissinstanser har även synpunkter på konsekvensanalysen.</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td96"><SPAN class="p16 ft2"><SPAN class="ft11">Skälen för regeringens förslag: </SPAN>Energiskatten på bränslen har, vilket</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft3"><SPAN class="ft2">bl.a. </SPAN>Svenskt Näringsliv <SPAN class="ft2">och </SPAN>Energiföretagen Sverige <SPAN class="ft2">noterar, historiskt</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">sett varit fiskal, dvs. haft med statens ekonomiska intressen att göra. Den</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td96"><SPAN class="p13 ft2">har dock gradvis fått en alltmer resursstyrande karaktär. Fram till den</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">1 januari 2011 togs inte någon energiskatt ut på bränslen som förbrukades</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">för uppvärmning eller drift av stationära motorer vid tillverknings-</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td96"><SPAN class="p13 ft2">processen i industriell verksamhet samt i yrkesmässig <NOBR>jordbruks-,</NOBR></SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">skogsbruks- och vattenbruksverksamhet. Därefter har skatt tagits ut med</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">30 procent av den generella nivån för samtliga dessa ändamål.</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td96"><SPAN class="p16 ft2">Regeringen anser att det är önskvärt att energiskatten får en mer</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td184"><SPAN class="p13 ft2">resursstyrande karaktär. Den 1 augusti 2019 avskaffades</SPAN> </TD> <TD class="tr6 td27"><SPAN class="p16 ft2">energiskatte-</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">nedsättningen för bränslen som förbrukas för framställning av värme i</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td96"><SPAN class="p13 ft2">annan kraftvärmeproduktion än den som sker i tillverkningsprocessen i</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">industriell verksamhet. I princip bör energiskatt tas ut på all energi på ett</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td184"><SPAN class="p13 ft2">likformigt sätt.</SPAN> </TD> <TD class="tr6 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td96"><SPAN class="p16 ft2">Riksdagen har antagit målet att Sverige år 2030 ska ha 50 procent</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">effektivare energianvändning jämfört med 2005, uttryckt i termer av</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">tillförd energi i relation till bruttonationalprodukten (prop. 2017/18:228,</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td96"><SPAN class="p13 ft2">bet. 2017/18:NU22, rskr. 2018/19:411). För att uppnå målet krävs att</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft13">samtliga sektorer i samhället fortsätter att genomföra en omställning av sin</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft13">energianvändning. I syfte att öka incitamenten för detta föreslår regeringen</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td96"><SPAN class="p13 ft2">att dagens nedsättning av energiskatten på bränsle som förbrukas för</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">uppvärmning eller drift av stationära motorer i vissa sektorer fasas ut.</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">Åtgärden bidrar även till att minska användningen av fossila bränslen och</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td184"><SPAN class="p13 ft2">styr mot våra klimatmål.</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p16 ft2">Förslaget avser samtliga skattepliktiga bränslen, dvs. även ett fåtal</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">biobränslen, vilket bl.a. <SPAN class="ft3">Svebio </SPAN>och <SPAN class="ft3">LRF </SPAN>är kritiska till. Svebio har även i</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td96"><SPAN class="p13 ft2">en skrivelse (Fi2020/04304) begärt att beskattning inte skulle införas för</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">samtliga skattepliktiga biooljor för uppvärmning. Den 1 januari 2021</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">avskaffades skattebefrielsen för andra skattepliktiga biobränslen för</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td96"><SPAN class="p13 ft2">uppvärmning än biogas och biogasol (prop. 2020/21:1, bet. 2020/21:FiU1,</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p174 ft2">32</SPAN> </TD> <TD colspan=2 class="tr6 td96"><SPAN class="p13 ft2">rskr. 2020/21:63). Skälet till förändringen som gjordes vid årsskiftet är att</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_33"> <DIV> <DIV id="id_1"> <P class="p125 ft2">Sverige inte har något förnyat statsstödsgodkännande från Europeiska kommissionen för att skattebefria de aktuella bränslena. Regeringens ambition är att i det kommande arbetet med nya statsstödsriktlinjer, och exempelvis ett reviderat energiskattedirektiv, uppnå bättre skattemässiga förutsättningar för samtliga biobränslen. Flertalet biobränslen är dock inte skattepliktiga, och därmed helt skattebefriade. Användningen av skattepliktiga biobränslen för uppvärmningsändamål är mycket låg. Förslaget träffar därför i praktiken nästan enbart fossila bränslen.</P> <P class="p175 ft2">I fråga om tillverkningsindustrin avser förslaget bränslen som förbrukas för annat ändamål än drift av motordrivna fordon vid tillverkningsprocessen i industriell verksamhet. Full energiskatt bör tas ut oavsett om förbrukningen sker inom eller utanför EU:s system för handel med utsläppsrätter, EU ETS. Skälet till detta är att uppdelningen i handlande respektive icke handlande sektor endast är av betydelse avseende styrningen mot minskade utsläpp av växthusgaser. I likhet med vad bl.a. <SPAN class="ft3">Skogsindustrierna </SPAN>och <SPAN class="ft3">Energigas Sverige </SPAN>för fram styrs koldioxidutsläppen i första hand av EU ETS respektive koldioxidskatten. Förbrukningen av bränsle vid tillverkningsprocessen i industriell verksamhet inom EU ETS kommer därmed fortsatt vara befriad från koldioxidskatt.</P> <P class="p175 ft2">Sådan bränsleförbrukning som sker i metallurgiska processer, mineralogiska processer och för framställning av energiprodukter har fullständig befrielse från energi- och koldioxidskatt. Bränsleförbrukning för sådana processer berörs inte av förslaget.</P> <P class="p163 ft2"><SPAN class="ft2">I</SPAN><SPAN class="ft41">fråga om yrkesmässig </SPAN><NOBR>jordbruks-,</NOBR> <NOBR>skogsbruks-,</NOBR> och vattenbruksverksamhet avser förslaget förbrukning av bränslen för annat ändamål än drift av motordrivna fordon, dock inte förbrukning i skepp eller båtar.</P> <P class="p92 ft2">Det är angeläget att det i möjligaste mån inte ska spela någon roll om värme eller kyla produceras i egen regi eller om den tillhandahålls av en extern leverantör. Därför föreslår regeringen även att möjligheten till återbetalning av energiskatt på bränslen som förbrukats för framställning av värme eller kyla som levererats för de ovan aktuella ändamålen fasas ut.</P> <P class="p163 ft2">I syfte att beskatta råtallolja på motsvarande sätt som övriga skattepliktiga bränslen föreslår regeringen att även skattenivåerna för råtallolja justeras i enlighet med ovanstående. Skogsindustrierna och Svenskt Näringsliv m.fl. för fram att råtallolja inte bör beskattas som ett fossilt bränsle. Regeringen menar att principen att beskatta råtallolja på en nivå som motsvarar andra skattepliktiga bränslen har upprätthållits sedan 1999. Ett undantag var dock att det inte gjordes någon justering avseende råtallolja när beskattningen ändrades för kraftvärmen den 1 augusti 2019 (prop. 2018/19:99, bet. 2018/19:FiU21, rskr. 2018/19:288). Regeringen föreslår därför även att en sådan justering görs nu.</P> <P class="p175 ft2">Regeringen anser, liksom <SPAN class="ft3">Naturskyddsföreningen </SPAN>och Svebio, att befrielsen från energiskatt bör avskaffas så snart som möjligt. Många andra instanser för fram att näringslivet behöver mer tid för anpassning till eldrift eller användning av andra bränslen. Regeringen menar dock att förslaget ger ett extra incitament att påskynda denna omställning. I syfte att skapa förutsebarhet och ge aktörerna möjlighet att anpassa sig bör dock utfasningen av skattenedsättningarna genomföras i två steg med en</P> </DIV> <DIV id="id_2"> <P class="p176 ft2">Prop. 2020/21:97</P> <P class="p51 ft2">33</P> </DIV> </DIV> </DIV> <DIV id="page_34"> <P class="p177 ft2">Prop. 2020/21:97 sänkning av skattenedsättningen från 70 procent till 35 procent den 1 juli 2021 samt ett helt slopande av skattenedsättningen den 1 januari 2022.</P> <P class="p178 ft3">Lagförslag</P> <P class="p179 ft2">Förslaget medför ändringar i 1 kap. 11 a och 11 b §§, 6 a kap. 1, 2 och 3 a §§, 7 kap 1 §, 8 kap. 1 § samt 9 kap. 2, 5, 7 och 8 §§ LSE.</P> <P class="p180 ft1"><SPAN class="ft1">6</SPAN><SPAN class="ft40">Konsekvensanalys</SPAN></P> <P class="p181 ft2">I detta avsnitt redogörs för förslagets effekter i den omfattning som bedöms lämpligt i det aktuella lagstiftningsärendet och med beaktande av förordningen (2007:1244) om konsekvensutredning vid regelgivning. De offentligfinansiella effekterna till följd av ändrade skatte- och avgiftsregler beräknas i enlighet med Finansdepartementets beräkningskonventioner. Beräkningarna görs i ikraftträdandeårets priser och volymer och utgår vanligtvis från att beteendet hos individer och företag inte ändras till följd av förändringarna i skattereglerna. Antagandet om oförändrat beteende ger en god uppskattning av åtgärdernas effekt på kort och medellång sikt. På längre sikt, och för att bedöma andra effekter än de offentligfinansiella effekterna kan ett mer dynamiskt synsätt behöva användas, där skattebaser tillåts påverkas av regeländringen.</P> <P class="p182 ft2"><SPAN class="ft3">Regelrådet </SPAN>finner att konsekvensutredningen i promemorian inte uppfyller kraven om konsekvensutredning vid regelgivning. Man efterfrågar tydligare beskrivningar av berörda företag utifrån storlek, samt förslagets effekter på berörda företags andra kostnader och verksamhet. Dessutom anser Regelrådet att effekterna av förslagets påverkan på konkurrensförhållanden samt om särskild hänsyn behöver tas till små företag vid förslagets utformning brister. I den mån det är möjligt, givet tillgång på data, har konsekvensanalysen kompletterats i linje med Regelrådets synpunkter.</P> <P class="p183 ft10"><SPAN class="ft8">6.1</SPAN><SPAN class="ft9">Syfte och alternativa lösningar</SPAN></P> <P class="p184 ft2">Syftet med förslaget är att skapa en mer enhetlig energibeskattning av bränslen samt att skapa incitament för de berörda sektorerna att genomföra en omställning av sin energianvändning för att nå målet om energieffektivisering. Några alternativa sätt att uppnå syftet att skapa en enhetlig energibeskattning har inte identifierats. Energiskatten är ett viktigt styrmedel för att kostnadseffektivt uppnå målet för effektivare</P> <P class="p185 ft2">energianvändning. Alternativet att behålla de nuvarande skattenedsättningarna bedöms inte bidra till något av syftena.</P> <P class="p104 ft2">Förslaget medför att skatteutgiften upphör för nedsatt energiskatt på uppvärmningsbränslen inom industrin och för nedsatt energiskatt på uppvärmningsbränslen inom <NOBR>jordbruks-,</NOBR> skogsbruks- och vattenbruksnäringarna.</P> <P class="p186 ft2">34</P> </DIV> <DIV id="page_35"> <TABLE cellpadding=0 cellspacing=0 class="t29"> <TR> <TD class="tr2 td108"><SPAN class="p80 ft10">6.2</SPAN> </TD> <TD class="tr2 td185"><SPAN class="p15 ft10">Offentligfinansiella effekter</SPAN> </TD> <TD class="tr2 td14"><SPAN class="p13 ft2">Prop. 2020/21:97</SPAN> </TD> </TR> </TABLE> <P class="p187 ft2">Skatteintäkterna bedöms 2021 öka med 138 miljoner kronor avseende förslaget om höjd energiskatt för industriell verksamhet och 8 miljoner kronor för <NOBR>jordbruks-,</NOBR> skogsbruks- och vattenbruksverksamhet. År 2022 ökar skatteintäkterna med 555 miljoner kronor per år för industriell verksamhet och med 30 miljoner kronor för <NOBR>jordbruks-,</NOBR> skogsbruks- och vattenbruksverksamhet. För leveranser av värme och kyla till industrin ökar skatteintäkterna med ungefär 4 miljoner kronor 2021 och 15 miljoner kronor 2022. Avseende förslaget om justerade skattenivåer för råtallolja bedöms den offentligfinansiella effekten bli noll.</P> <P class="p188 ft10"><SPAN class="ft10">6.3</SPAN><SPAN class="ft9">Effekter för företagen</SPAN></P> <P class="p189 ft2">Industrier inom EU:s system för handel med utsläppsrätter, EU ETS är oftast energiintensiva och ca 100 företag tar i dag del av nedsättningen. Det gäller industriföretag inom stål, glas, cement, massa och papper. Även större förbränningsanläggningar inom flera industrisektorer, t.ex. gruvor, kemi, livsmedel och verkstad, ingår. Företag inom stål, cement, glas och raffinaderi berörs dock i begränsad omfattning av åtgärden då bränsleanvändning i metallurgiska processer, mineralogiska processer och framställning av energiprodukter har fullständig befrielse från energi- och koldioxidskatt.</P> <P class="p151 ft2">Nästan 1 500 företag utanför EU ETS får i dag nedsatt nivå av energiskatten för uppvärmningsbränslen (allra största delen genom återbetalningsansökan). Företagen som får denna nedsättning återfinns framför allt i olika delar av tillverkningsindustrin men också i livsmedelstillverkning samt handel och reparation. Det rör sig främst om medelstora och stora företag. Fossilbränslekostnadens andel av förädlingsvärdet är generellt låg i dessa branscher. Värdet av skattenedsättningen per företag varierar från drygt tusen kronor upp till fyra miljoner kronor. För över hälften av företagen innebär nedsättningen en skattelättnad på under 15 000 kronor.</P> <P class="p190 ft2">Drygt 4 000 företag tar del av skattenedsättningen av uppvärmningsbränslen för jord- och skogsbruk. Den absoluta majoriteten av dessa har färre än fem anställda. Värdet av nedsättningen, per företag, varierar mellan mycket låga belopp upp till drygt 560 000 kronor, men medianbeloppet är ca 2 000 kronor. För de flesta företag som tar del av nedsättningen bedöms detta därför inte utgöra ett stort ekonomiskt stöd. Av fossila bränslen använder jordbruket främst s.k. jordbruksdiesel som inte omfattas av detta förslag då det är ett drivmedel som beskattas på annat sätt. Ett undantag rör växthusnäringen (omfattar ca 700 företag) som har en högre användning av uppvärmningsbränsle. Trädgårdsnäringen som bedriver odling i växthus behöver en värmekälla för att kunna bedriva produktion under de kallare månaderna på året. En majoritet av företagen har redan ställt om till fossilfri värmekälla, men det finns ett antal bolag som fortfarande är beroende av fossil energi Dessa bolag riskerar att drabbas av omfattande kostnadsökningar till följd av förändringen utan investeringar i ny värmekälla. Företagen har möjlighet att söka</P> <P class="p191 ft2">35</P> </DIV> <DIV id="page_36"> <TABLE cellpadding=0 cellspacing=0 class="t9"> <TR> <TD class="tr9 td183"><SPAN class="p173 ft2">Prop. 2020/21:97</SPAN> </TD> <TD class="tr9 td96"><SPAN class="p13 ft2">investeringsstöd för investeringar i fossilfri värmekälla, bl.a. genom</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">klimatklivet eller det EU finansierade stödet till producentorganisationer</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">för frukt och grönsaker. Övergången till förnybara bränslen har medfört</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">att växthusbranschen blivit mindre sårbar vid fossilskattehöjningar men</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td96"><SPAN class="p13 ft2">för ett företag som odlar tomater och enbart värmer upp sitt växthus med</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">naturgas (36 kubikmeter naturgas per kvadratmeter växthusyta) kan</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">skattehöjningen motsvara 5 procent av omsättningen (vid en omsättning</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td96"><SPAN class="p13 ft2">om 500 kronor per kvadratmeter växthusyta och år).</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p14 ft22">Energiföretagen Sverige <SPAN class="ft13">och </SPAN>Energigas Sverige <SPAN class="ft13">saknar beskrivningar av</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">tekniska förutsättningar att ställa om från fossila bränslen till alternativa</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td96"><SPAN class="p13 ft2">bränslen. Det är inte möjligt att i denna proposition bedöma möjligheterna</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">till konvertering i alla berörda branscher. Om möjligheterna för vissa</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">branscher på kort sikt är begränsade ger skatten incitament att utveckla</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td96"><SPAN class="p13 ft2">alternativa lösningar på längre sikt.</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p14 ft13">Flera remissinstanser, bl.a. <SPAN class="ft22">Svenskt Näringsliv</SPAN>, Energiföretagen Sverige,</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft13">Regelrådet, <SPAN class="ft22">IKEM </SPAN>och <SPAN class="ft22">Drivkraft Sverige </SPAN>efterfrågar en analys av förslagets</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td96"><SPAN class="p13 ft2">påverkan på företagens konkurrensförutsättningar. Hur den slopade</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">nedsättningen påverkar konkurrenssituationen varierar mellan branscher</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">och företag. Det påverkas av möjligheterna till omställning, hur stor del</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td96"><SPAN class="p13 ft2">uppvärmningskostnaderna är av de totala produktionskostnaderna och</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">huruvida kostnadsökningar kan överföras på slutkund eller inte.</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p14 ft2">Regelrådet finner att beskrivningen av berörda företag utifrån storlek är</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td96"><SPAN class="p13 ft2">bristfällig. Förslaget berör en mängd olika typer av företag och branscher</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">och analysen går därför inte på djupet med alla branscher utan beskriver</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">övergripande de kategorier företag som i dag tar del av nedsättningen.</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td96"><SPAN class="p13 ft2">Beskrivningen utgår från EU:s definitioner av företagsstorlek</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">(2003/361/EG). De ca 100 företag med anläggningar som omfattas av</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">EU ETS är i regel stora. De nästan 1 500 företag utanför EU ETS som i</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td96"><SPAN class="p13 ft2">dag får nedsatt nivå av energiskatten för uppvärmningsbränslen är i regel</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">medelstora och stora men även mindre företag tar del av nedsättningen.</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">Av de drygt 4 000 företag som i dag tar del av skattenedsättningen av</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td96"><SPAN class="p13 ft13">uppvärmningsbränslen för jord- och skogsbruk är den absoluta majoriteten</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">små företag.</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p14 ft2">Regelrådet finner att beskrivningen av förslagets effekter på berörda</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td96"><SPAN class="p13 ft2">företags andra kostnader och verksamhet är bristfällig. Regelrådet finner</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">också att beskrivningen av om särskilda hänsyn behöver tas till små</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">företag vid reglernas utformning är bristfällig. Åtgärden minskar</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td96"><SPAN class="p13 ft2">företagens administrativa kostnader relaterat till statligt stöd och</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">återbetalningar marginellt. Utöver skattekostnaden och administrativa</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">lättnaden bedöms förslaget inte påverka företagens kostnader. Därför</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td96"><SPAN class="p13 ft2">behöver inte särskild hänsyn tas till små företag.</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p14 ft2"><SPAN class="ft3">Tillväxtverket </SPAN>saknar en analys av hur företag påverkas i olika delar av</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">landet. Det har inom ramen för det aktuella lagstiftningsförslaget inte varit</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td96"><SPAN class="p13 ft2">möjligt att närmare belysa hur effekterna av förslaget varierar i olika delar</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">av landet.</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p14 ft2">Regelrådet finner att beskrivningen av om särskilda hänsyn behöver tas</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td96"><SPAN class="p13 ft2">till tidpunkten för ikraftträdande är bristfällig. Energigas Sverige anger att</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">avtal som ligger till grund för leverans av bl.a. gas vanligen tecknas för en</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft13">period på <NOBR>2–3</NOBR> år. I syfte att skapa förutsebarhet och ge aktörerna möjlighet</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td96"><SPAN class="p13 ft13">att anpassa sig föreslår regeringen att utfasningen av skattenedsättningarna</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p174 ft2">36</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">genomförs i två steg med en sänkning av skattenedsättningen från</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_37"> <P class="p192 ft2">70 procent till 35 procent den 1 juli 2021 samt ett helt slopande av Prop. 2020/21:97 skattenedsättningen den 1 januari 2022. Regeringen anser att detta är väl</P> <P class="p149 ft2">avvägt.</P> <P class="p193 ft10"><SPAN class="ft10">6.4</SPAN><SPAN class="ft9">Effekter för miljön</SPAN></P> <P class="p189 ft2">Utsläppen av växthusgaser bedöms minska med 33 000 ton per år då fossila bränslen som gasol, naturgas, eldningsolja och (en liten del) kol i berörda verksamheter beskattas högre. Förslaget bidrar därmed även till Sveriges klimatmål om nettonollutsläpp av växthusgaser till atmosfären senast 2045. Svemin menar i sitt remissvar att förslaget inte minskar de reella utsläppen i Europa med lika mycket eftersom en stor del av utsläppen omfattas av EU ETS. I och med revideringen av EU ETS 2017, bl.a. införande av marknadsstabilitetsreserven och automatiska annulleringar av överskott, bedöms dock nationell styrning av utsläpp som omfattas av handelssystemet ha effekt på de totala utsläppen. Utsläpp av övriga luftföroreningar, såsom partiklar och kväveoxider, förväntas inte minska i någon betydande omfattning till följd av förslaget.</P> <P class="p194 ft10"><SPAN class="ft10">6.5</SPAN><SPAN class="ft9">Effekter för myndigheter och domstolar</SPAN></P> <P class="p195 ft2">Förslaget bedöms medföra minskade kostnader för Skatteverket avseende hantering av skattenedsättningarna då antalet återbetalningsansökningar minskar men även kostnader av engångskaraktär för att tillgodose företagens informationsbehov. Förslaget bedöms inte leda till några behov av informationsinsatser som går utöver de som normalt sker vid regelförändringar. 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="p196 ft10"><SPAN class="ft10">6.6</SPAN><SPAN class="ft9">Förslagets förenlighet med </SPAN><NOBR>EU-rätten</NOBR></P> <P class="p197 ft2">Förslaget bedöms vara förenligt med <NOBR>EU-rätten,</NOBR> dvs. med energiskattedirektivet och EU:s regler om statligt stöd.</P> <P class="p193 ft10"><SPAN class="ft10">6.7</SPAN><SPAN class="ft9">Övriga effekter</SPAN></P> <P class="p189 ft2">De branscher som påverkas av förslaget sysselsätter i högre utsträckning män än kvinnor. Män är även i majoritet bland företagsägare. Det bedöms trots detta ha liten påverkan på den ekonomiska jämställdheten mellan kvinnor och män då förslaget leder till små kostnadshöjningar i förhållande till verksamheten för de flesta företag.</P> <P class="p198 ft2">37</P> </DIV> <DIV id="page_38"> <TABLE cellpadding=0 cellspacing=0 class="t30"> <TR> <TD class="tr9 td4"><SPAN class="p13 ft2">Prop. 2020/21:97</SPAN> </TD> <TD rowspan=2 class="tr1 td15"><SPAN class="p19 ft1">7</SPAN> </TD> <TD rowspan=2 class="tr1 td186"><SPAN class="p24 ft1">Författningskommentar</SPAN> </TD> </TR> <TR> <TD class="tr3 td4"><SPAN class="p13 ft5">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p199 ft10"><SPAN class="ft8">7.1</SPAN><SPAN class="ft9">Förslaget till lag om ändring i lagen (1994:1776) om skatt på energi</SPAN></P> <P class="p200 ft11">6 a kap.</P> <P class="p201 ft11">1 §</P> <P class="p202 ft2">I paragrafen anges vilka ändamål som ger skattebefrielse, vilket bränsle som kan komma i fråga för skattebefrielse och hur stor skattebefrielsen är.</P> <P class="p104 ft2">Ändringarna i <SPAN class="ft3">punkterna </SPAN><NOBR><SPAN class="ft3">9–11</SPAN></NOBR><SPAN class="ft3"> </SPAN>innebär att energiskattenedsättningen ändras från 70 procent till 35 procent för den i respektive punkt angivna förbrukningen av bränslen vid tillverkningsprocessen i industriell verksamhet, i yrkesmässig vattenbruksverksamhet och i yrkesmässig jordbruks- eller skogsbruksverksamhet.</P> <P class="p203 ft2">I <SPAN class="ft3">punkterna 1 c </SPAN>och <SPAN class="ft3">11 </SPAN>görs mindre redaktionella ändringar.</P> <P class="p178 ft11">2 §</P> <P class="p204 ft2">I paragrafen regleras beskattningen av råtallolja.</P> <P class="p205 ft2">Ändringarna i <SPAN class="ft3">första </SPAN>och <SPAN class="ft3">andra styckena </SPAN>innebär att skattebefrielsens omfattning ändras på motsvarande sätt som ändringarna i 1 §.</P> <P class="p206 ft2">Ändringarna i <SPAN class="ft3">tredje </SPAN>och <SPAN class="ft3">fjärde styckena </SPAN>innebär en anpassning till en tidigare ändring avseende förbrukning för sådan värmeproduktion som omfattas av 1 § 17 a och b. <SPAN class="ft3">Tredje stycket </SPAN>tas bort eftersom förbrukningen i punkterna 17 a och b ska beskattas på samma sätt. I det nya tredje stycket görs en ändring med innebörden att för råtallolja som förbrukas för båda de ändamål som anges i 1 § 17 medges befrielse från energiskatten med ett belopp som motsvarar 9 procent av den koldioxidskatt som tas ut på bränsle enligt 2 kap. 1 § första stycket 3 a.</P> <P class="p207 ft11"><SPAN class="ft31">9</SPAN><SPAN class="ft32">kap.</SPAN></P> <P class="p201 ft11"><SPAN class="ft31">5</SPAN><SPAN class="ft32">§</SPAN></P> <P class="p202 ft2">I paragrafen regleras möjligheten till återbetalning av skatt för den som förbrukar el och bränslen för framställning av värme och kyla som levereras till vissa nedsättningsberättigade näringar.</P> <P class="p104 ft2">Ändringarna i <SPAN class="ft3">andra </SPAN>och <SPAN class="ft3">tredje styckena </SPAN>innebär att skattebefrielsens procentuella omfattning vid bränsleförbrukning ändras på motsvarande sätt som ändringarna i 1 §.</P> <P class="p178 ft11">Ikraftträdande- och övergångsbestämmelser</P> <P class="p208 ft2">Av den <SPAN class="ft3">första punkten </SPAN>i ikraftträdande- och övergångsbestämmelserna framgår att ändringarna träder i kraft den 1 juli 2021.</P> <P class="p206 ft2">Av den <SPAN class="ft3">andra punkten </SPAN>framgår att äldre bestämmelser ska fortsätta att gälla för förhållanden som hänför sig till tiden före ikraftträdandet. Detta innebär att förbrukningen av ett bränsle ska ha skett före ikraftträdandet för att äldre bestämmelser ska vara tillämpliga.</P> <P class="p209 ft2">38</P> </DIV> <DIV id="page_39"> <DIV> <DIV id="id_1"> <P class="p210 ft10"><SPAN class="ft10">7.2</SPAN><SPAN class="ft9">Förslaget till lag om ändring i lagen (1994:1776) om skatt på energi</SPAN></P> <P class="p211 ft11"><SPAN class="ft11">1</SPAN><SPAN class="ft28">kap.</SPAN></P> <P class="p124 ft11"><SPAN class="ft31">11</SPAN><SPAN class="ft32">a §</SPAN></P> <P class="p212 ft2">I paragrafen anges vad som avses med begreppet stödordning. Ändringarna är följdändringar med anledning av ändringarna i 6 a kap.</P> <P class="p124 ft2"><SPAN class="ft2">1</SPAN><SPAN class="ft25">§. Ändringarna medför en omnumrering av punktuppställningen.</SPAN></P> <P class="p213 ft11">11 b§</P> <P class="p214 ft2">I paragrafen anges vem som är stödmottagare för olika skattebefrielser. Ändringarna är följdändringar med anledning av ändringarna i 11 a §.</P> <P class="p186 ft11">6 a kap.</P> <P class="p41 ft11">1 §</P> <P class="p215 ft2">I paragrafen anges vilka ändamål som ger skattebefrielse, vilket bränsle som kan komma i fråga för skattebefrielse och hur stor skattebefrielsen är.</P> <P class="p216 ft2">Ändringarna innebär att nedsättningen av energiskatt avskaffas för viss förbrukning vid tillverkningsprocessen vid industriell verksamhet samt i yrkesmässig vattenbruksverksamhet, jordbruks- och skogsbruksverksamhet. Därmed tas <SPAN class="ft3">punkterna 9 b, 10 </SPAN>och <SPAN class="ft3">11 </SPAN>bort. Även andra punkter som efter tidigare ändringar saknar innehåll tas bort, vilket medför en omnumrering av kvarvarande punkter. <SPAN class="ft3">Punkt 9 a </SPAN>ändras redaktionellt till punkt 8 och nuvarande <SPAN class="ft3">punkterna 12, 16 </SPAN>och <SPAN class="ft3">17 </SPAN>numreras om till <NOBR>9–11.</NOBR></P> <P class="p113 ft11">2 §</P> <P class="p41 ft2">I paragrafen regleras beskattningen av råtallolja.</P> <P class="p171 ft2"><SPAN class="ft3">Första stycket </SPAN>tas bort vilket innebär att skattebefrielsen för sådana ändamål som avses i nuvarande 1 § 9 <NOBR>b–11</NOBR> tas bort.</P> <P class="p169 ft2">I <SPAN class="ft3">andra stycket </SPAN>ändras hänvisningen till 1 § 9 a till 1 § 8. Därutöver ändras skattebefrielsens omfattning så att den motsvarar vad som gäller för andra bränslen enligt samma punkt.</P> <P class="p217 ft2">Ändringen i <SPAN class="ft3">tredje stycket </SPAN>är en följdändring med anledning av omnumreringen av punkterna i 1 §.</P> <P class="p186 ft11">3 a §</P> <P class="p212 ft2">I paragrafen behandlas viss beskattning vid kraftvärmeproduktion. Ändringen är en följdändring med anledning av omnumreringen av</P> <P class="p124 ft2">punkterna i 1 §.</P> <P class="p186 ft11"><SPAN class="ft11">7</SPAN><SPAN class="ft28">kap.</SPAN></P> <P class="p41 ft11"><SPAN class="ft11">1</SPAN><SPAN class="ft28">§</SPAN></P> <P class="p212 ft2">I paragrafen regleras vissa avdrag som får göras av skattskyldiga. Ändringarna i <SPAN class="ft3">andra stycket </SPAN>är följdändringar med anledning av att</P> <P class="p218 ft2">punkterna 6 a kap. 1 § 10 och 11 tas bort samt att vissa punkter i samma paragraf omnumreras.</P> </DIV> <DIV id="id_2"> <P class="p41 ft2">Prop. 2020/21:97</P> <P class="p51 ft2">39</P> </DIV> </DIV> </DIV> <DIV id="page_40"> <TABLE cellpadding=0 cellspacing=0 class="t12"> <TR> <TD class="tr9 td4"><SPAN class="p13 ft2">Prop. 2020/21:97</SPAN> </TD> <TD class="tr9 td187"><SPAN class="p14 ft11">8 kap.</SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td187"><SPAN class="p14 ft11">1 §</SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td187"><SPAN class="p14 ft2">I paragrafen regleras möjligheten att godkännas som skattebefriad</SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td187"><SPAN class="p14 ft2">förbrukare.</SPAN> </TD> </TR> <TR> <TD class="tr7 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td187"><SPAN class="p56 ft2">Ändringarna i <SPAN class="ft3">första stycket </SPAN>är följdändringar med anledning av</SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td187"><SPAN class="p14 ft2">omnumreringen av punkterna i 6 a kap. 1 §.</SPAN> </TD> </TR> </TABLE> <P class="p178 ft11">9 kap.</P> <P class="p201 ft11">2 §</P> <P class="p202 ft2">I paragrafen regleras möjligheten till återbetalning av skatt för den som inte är skattskyldig eller skattebefriad förbrukare.</P> <P class="p206 ft2">Ändringarna i <SPAN class="ft3">andra stycket </SPAN>är följdändringar med anledning av att punkterna 6 a kap. 1 § 10 och 11 tas bort samt att vissa punkter i samma paragraf omnumreras.</P> <P class="p219 ft11">5 §</P> <P class="p202 ft2">I paragrafen regleras möjligheten till återbetalning av skatt för den som förbrukar el och bränslen för framställning av värme och kyla som levereras till vissa nedsättningsberättigade näringar.</P> <P class="p203 ft2">Ändringarna i <SPAN class="ft3">första stycket </SPAN>innebär att hänvisningarna till punkterna</P> <P class="p202 ft2">6 a kap. 1 § <NOBR>9–11</NOBR> tas bort och att hänvisningarna till vissa andra punkter i samma paragraf ändras till följd av att de omnumreras. Dessutom görs nya hänvisningar till 11 kap. 9 § första stycket 6 samt 12 och 12 a §§. Detta medför att det fortfarande är möjligt att återbetalning medges av skatt på elektrisk kraft som förbrukats för framställning av värme eller kyla som levererats för tillverkningsprocessen i industriell verksamhet samt yrkesmässig <NOBR>jordbruks-,</NOBR> skogsbruks- och vattenbruksverksamhet.</P> <P class="p220 ft2">Ändringen i <SPAN class="ft3">andra stycket </SPAN>innebär att punkterna 1 b och c tas bort till följd av att nedsättningen av energiskatt på bränslen för vissa ändamål avskaffas, jämför kommentaren till 6 a kap. 1 §. Därmed görs även en redaktionell ändring på så sätt att punkt 1 a ändras till punkt 1.</P> <P class="p104 ft2">Ändringarna i <SPAN class="ft3">tredje stycket </SPAN>är redaktionella följdändringar med anledning av att punkterna 1 b och c i andra stycket tas bort.</P> <P class="p178 ft11">7 §</P> <P class="p202 ft2">I paragrafen regleras förfarandefrågor avseende vissa återbetalningsansökningar.</P> <P class="p203 ft2">Ändringarna i <SPAN class="ft3">första stycket </SPAN>är följdändringar med anledning av att</P> <P class="p204 ft2">6 a kap. 1 § 10 och 11 tas bort.</P> <P class="p178 ft11">8 §</P> <P class="p221 ft2">I paragrafen regleras beloppsgränser och andra villkor för återbetalning. Ändringarna i <SPAN class="ft3">andra stycket </SPAN>är följdändringar med anledning av att</P> <P class="p201 ft2">6 a kap. 1 § 10 och 11 tas bort.</P> <P class="p178 ft11">Ikraftträdande- och övergångsbestämmelser</P> <P class="p202 ft2">Av den <SPAN class="ft3">första punkten </SPAN>i ikraftträdande- och övergångsbestämmelserna framgår att ändringarna träder i kraft den 1 januari 2022.</P> <P class="p104 ft2">Av den <SPAN class="ft3">andra punkten </SPAN>framgår att äldre bestämmelser ska fortsätta att gälla för förhållanden som hänför sig till tiden före ikraftträdandet. Detta</P> <P class="p124 ft2">40</P> </DIV> <DIV id="page_41"> <DIV> <DIV id="id_1"> <P class="p41 ft2">innebär att förbrukningen av ett bränsle ska ha skett före ikraftträdandet för att äldre bestämmelser ska vara tillämpliga.</P> </DIV> <DIV id="id_2"> <P class="p176 ft2">Prop. 2020/21:97</P> <P class="p51 ft2">41</P> </DIV> </DIV> </DIV> <DIV id="page_42"> <TABLE cellpadding=0 cellspacing=0 class="t12"> <TR> <TD class="tr9 td188"></TD> <TD class="tr9 td95"><SPAN class="p13 ft2">Prop. 2020/21:97</SPAN> </TD> <TD rowspan=2 class="tr0 td96"><SPAN class="p13 ft1">Promemorians lagförslag</SPAN> </TD> </TR> <TR> <TD class="tr17 td188"></TD> <TD rowspan=2 class="tr6 td95"><SPAN class="p13 ft2">Bilaga 1</SPAN> </TD> </TR> <TR> <TD class="tr27 td188"></TD> <TD class="tr27 td96"><SPAN class="p13 ft42">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr18 td188"></TD> <TD class="tr18 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr18 td96"><SPAN class="p13 ft10">Förslag till lag om ändring i lagen (1994:1776) om skatt</SPAN> </TD> </TR> <TR> <TD class="tr2 td188"></TD> <TD class="tr2 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td96"><SPAN class="p13 ft10">på energi</SPAN> </TD> </TR> <TR> <TD class="tr8 td188"></TD> <TD class="tr8 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr8 td96"><SPAN class="p13 ft2">Härigenom föreskrivs i fråga om lagen (1994:1776) om skatt på energi att</SPAN> </TD> </TR> <TR> <TD class="tr6 td188"></TD> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">6 a kap. 1 och 2 §§ samt 9 kap. 5 § ska ha följande lydelse.</SPAN> </TD> </TR> <TR> <TD class="tr28 td188"></TD> <TD class="tr28 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr28 td96"><SPAN class="p222 ft3">Lydelse enligt prop. 2020/21:27</SPAN> </TD> </TR> <TR> <TD class="tr18 td188"></TD> <TD class="tr18 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr18 td96"><SPAN class="p223 ft11">6 a kap.</SPAN> </TD> </TR> <TR> <TD class="tr7 td188"></TD> <TD class="tr7 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td96"><SPAN class="p224 ft2">1 §</SPAN> </TD> </TR> <TR> <TD class="tr6 td188"></TD> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p14 ft2">Bränsle som används för nedan angivna ändamål, i förekommande fall</SPAN> </TD> </TR> <TR> <TD class="tr6 td188"></TD> <TD class="tr6 td95"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td96"><SPAN class="p13 ft2">med undantag för vissa bränsleslag, ska helt eller delvis befrias från skatt</SPAN> </TD> </TR> </TABLE> <P class="p201 ft2">enligt följande, om inte annat anges.</P> <TABLE cellpadding=0 cellspacing=0 class="t31"> <TR> <TD class="tr7 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td19"><SPAN class="p32 ft13">Ändamål</SPAN> </TD> <TD class="tr6 td20"><SPAN class="p13 ft13">Bränsle</SPAN> </TD> <TD class="tr6 td21"><SPAN class="p33 ft13">Befrielse</SPAN> </TD> <TD class="tr6 td22"><SPAN class="p32 ft13">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft13">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr11 td183"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft15">som inte</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p33 ft15">från</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p32 ft15">från</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td183"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p33 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p32 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr6 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td29"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td30"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td31"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p32 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr0 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td24"><SPAN class="p32 ft13">1. Förbrukning</SPAN> </TD> <TD class="tr0 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p32 ft13">a) för annat</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft13">100</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td183"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p32 ft17">ändamål än som</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p34 ft17">procent</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p33 ft17">procent</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft17">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td183"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">motorbränsle eller</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td183"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">som bränsle för</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td183"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">uppvärmning</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td24"><SPAN class="p32 ft13">b) i metallurgiska</SPAN> </TD> <TD class="tr0 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td26"><SPAN class="p34 ft13">100</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td183"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">processer under</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p34 ft15">procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td183"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">förutsättning att</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td183"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">det ingående</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td183"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">materialet genom</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td183"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p32 ft17">uppvärmning i</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td183"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">ugnar förändras</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td183"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">kemiskt eller dess</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td183"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">inre fysikaliska</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td183"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">struktur förändras</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td183"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p32 ft17">eller bibehålls i</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td183"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">skänkar eller</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td183"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">liknande kärl</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td183"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p32 ft13">c) i annat fall än</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft13">100</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td183"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p32 ft17">som avses i a eller</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p34 ft17">procent</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p33 ft17">procent</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft17">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td183"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">b, då bränslet i en</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td183"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">och samma</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td183"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">process används</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td183"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">både som bränsle</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td183"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p32 ft17">för uppvärmning</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td183"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">och för annat</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD rowspan=2 class="tr8 td183"><SPAN class="p174 ft2">42</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p32 ft15">ändamål än som</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr29 td24"><SPAN class="p13 ft43">&nbsp;</SPAN> </TD> <TD class="tr29 td25"><SPAN class="p13 ft43">&nbsp;</SPAN> </TD> <TD class="tr29 td26"><SPAN class="p13 ft43">&nbsp;</SPAN> </TD> <TD class="tr29 td27"><SPAN class="p13 ft43">&nbsp;</SPAN> </TD> <TD class="tr29 td28"><SPAN class="p13 ft43">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_43"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr6 td35"><SPAN class="p32 ft15">Ändamål</SPAN> </TD> <TD class="tr6 td36"><SPAN class="p37 ft15">Bränsle</SPAN> </TD> <TD class="tr6 td37"><SPAN class="p38 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td38"><SPAN class="p32 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft15">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p37 ft17">som inte</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p38 ft17">från</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p32 ft17">från</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p2 ft17">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p37 ft15">ger</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p38 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p32 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td44"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td45"><SPAN class="p37 ft15">befrielse</SPAN> </TD> <TD class="tr11 td46"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p32 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">motorbränsle eller</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">bränsle för</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">uppvärmning</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">2. Förbrukning i</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p40 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">tåg eller annat</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">bränsle</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">spårbundet</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">färdmedel</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">i 2 kap. 1 §</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">3. Förbrukning i</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p40 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">skepp, när skeppet</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">bränsle</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p32 ft17">procent</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p14 ft17">procent</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft17">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">inte används för</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">privat ändamål</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td40"><SPAN class="p32 ft13">4. Förbrukning i</SPAN> </TD> <TD class="tr0 td41"><SPAN class="p40 ft13">Bensin,</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">båt för vilken</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">bränsle</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">medgivande</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">lämnats enligt</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">2 kap. 9 § eller för</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">första</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">vilken fiskelicens</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">som inte är</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">begränsad till</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">fiske enbart i</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">enskilt vatten</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">meddelats enligt</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">fiskelagen</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">(1993:787), när</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">båten inte används</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">för privat ändamål</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">5. Förbrukning i</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">a) luftfartyg, när</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p40 ft13">Andra</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">luftfartyget inte</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">bränslen</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p32 ft17">procent</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p14 ft17">procent</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft17">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">används för privat</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">än flyg-</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">ändamål</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">fotogen</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15"><NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">2710 19</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">21)</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">b) luftfartygs-</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p40 ft13">Andra</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">motorer i</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">bränslen</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">provbädd eller</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">än</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">liknande</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">flygbensin</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">anordning</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15"><NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">2710 11</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td41"><SPAN class="p40 ft13">31) och</SPAN> </TD> <TD class="tr6 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p225 ft2">Prop. 2020/21:97 Bilaga 1</P> <P class="p226 ft2">43</P> </DIV> </DIV> </DIV> <DIV id="page_44"> <DIV> <DIV id="id_1"> <P class="p227 ft2">Prop. 2020/21:97 Bilaga 1</P> <P class="p228 ft2">44</P> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr6 td19"><SPAN class="p32 ft15">Ändamål</SPAN> </TD> <TD class="tr6 td122"><SPAN class="p13 ft15">Bränsle</SPAN> </TD> <TD class="tr6 td38"><SPAN class="p43 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td48"><SPAN class="p44 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft15">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p13 ft17">som inte</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p43 ft17">från</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p44 ft17">från</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p2 ft17">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p43 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p44 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td29"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td123"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td50"><SPAN class="p44 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p43 ft17">flyg-</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">fotogen</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">6. Förbrukning vid</SPAN> </TD> <TD class="tr0 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p2 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">framställning av</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p40 ft15">procent</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p2 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">energiprodukter</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">eller andra</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">produkter för vilka</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">skatteplikt har</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">inträtt för</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">tillverkaren</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">7. Förbrukning för</SPAN> </TD> <TD class="tr0 td100"><SPAN class="p43 ft13">Bränsle</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p2 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">framställning av</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">som avses</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p40 ft15">procent</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p2 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">skattepliktig</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">elektrisk kraft</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">8. –</SPAN> </TD> <TD class="tr0 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p40 ft13">–</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p2 ft13">–</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">9. Om skatte-</SPAN> </TD> <TD class="tr15 td100"><SPAN class="p43 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">råtallolja,</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">följer av tidigare</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p43 ft17">bränsle</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">punkter, förbruk-</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">som avses</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ning för annat</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ändamål än drift</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">av motordrivna</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">fordon vid</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">tillverknings-</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">processen i</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">industriell</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">verksamhet</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">a) i en anläggning</SPAN> </TD> <TD class="tr0 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p40 ft13"><SPAN class="ft22">70 </SPAN>procent</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p2 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">för vilken ut-</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p2 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">släppsrätter ska</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">överlämnas enligt</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">16 § lagen (00)</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">om vissa utsläpp</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">av växthusgaser</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">b) i andra fall än</SPAN> </TD> <TD class="tr15 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p40 ft13"><SPAN class="ft22">70 </SPAN>procent</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">som avses under a</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">10. Om skatte-</SPAN> </TD> <TD class="tr15 td100"><SPAN class="p43 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p40 ft13"><SPAN class="ft22">70 </SPAN>procent</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">råtallolja,</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">följer av tidigare</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">bränsle</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">punkter,</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p43 ft17">som avses</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">förbrukning för</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">annat ändamål än</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">drift av motor-</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td24"><SPAN class="p32 ft13">drivna fordon i</SPAN> </TD> <TD class="tr6 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_45"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr6 td19"><SPAN class="p32 ft15">Ändamål</SPAN> </TD> <TD class="tr6 td51"><SPAN class="p13 ft15">Bränsle</SPAN> </TD> <TD class="tr6 td48"><SPAN class="p38 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td48"><SPAN class="p17 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft15">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft17">som inte</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p38 ft17">från</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p17 ft17">från</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p2 ft17">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p38 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p17 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td29"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td53"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td50"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td50"><SPAN class="p17 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">yrkesmässig</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">vattenbruks-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">verksamhet, dock</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">inte förbrukning i</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">skepp eller båt</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">11. Om skatte-</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p43 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p32 ft13"><SPAN class="ft22">70 </SPAN>procent</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">befrielse inte</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">råtallolja,</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">följer av tidigare</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">bränsle</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">punkter, förbruk-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">som avses</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ning för annat</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ändamål än drift</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">av motordrivna</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">stycket 3 b</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">fordon i yrkes-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">mässig jordbruks-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">eller skogsbruks-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">verksamhet, dock</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">inte förbrukning i</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">skepp eller båt</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">12. Om skatte-</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p32 ft13">–</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">följer av tidigare</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">punkter, förbruk-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ning i sodapannor</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">eller i lutpannor</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">13. –</SPAN> </TD> <TD class="tr0 td52"><SPAN class="p43 ft13">–</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p32 ft13">–</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p2 ft13">–</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">14. –</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p43 ft13">–</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p32 ft13">–</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft22">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">15. –</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p43 ft13">–</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p32 ft13">–</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">16. Förbrukning i</SPAN> </TD> <TD class="tr0 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p2 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">processer för</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p2 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">framställning av</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">andra mineraliska</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">ämnen än metaller</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">under förutsätt-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ning att det</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ingående</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">materialet genom</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">uppvärmning i</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ugnar förändras</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">kemiskt eller dess</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">inre fysikaliska</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">struktur förändras</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">17. Om skatte-</SPAN> </TD> <TD class="tr0 td52"><SPAN class="p43 ft13">Råtallolja</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">och</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">följer av tidigare</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">bränsle</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td24"><SPAN class="p32 ft13">punkter, förbruk-</SPAN> </TD> <TD class="tr6 td52"><SPAN class="p43 ft13">som avses</SPAN> </TD> <TD class="tr6 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p225 ft2">Prop. 2020/21:97 Bilaga 1</P> <P class="p226 ft2">45</P> </DIV> </DIV> </DIV> <DIV id="page_46"> <DIV> <DIV id="id_1"> <P class="p229 ft2">Prop. 2020/21:97 Bilaga 1</P> <P class="p228 ft2">46</P> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t7"> <TR> <TD class="tr6 td54"><SPAN class="p40 ft15">Ändamål</SPAN> </TD> <TD class="tr6 td38"><SPAN class="p13 ft15">Bränsle</SPAN> </TD> <TD class="tr6 td36"><SPAN class="p13 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td55"><SPAN class="p13 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td56"><SPAN class="p13 ft15">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft17">som inte</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft17">från</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p13 ft17">från</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p13 ft17">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td59"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td45"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p13 ft15">skatt</SPAN> </TD> <TD class="tr11 td61"><SPAN class="p13 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">ning för framställ-</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p43 ft17">i 2 kap. 1 §</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">ning av värme i en</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">anläggning för</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p43 ft17">stycket 3 b</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">vilken utsläpps-</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">rätter ska över-</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">lämnas enligt 16 §</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">lagen om vissa</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">utsläpp av växt-</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">husgaser</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td39"><SPAN class="p40 ft13">a) i kraftvärme-</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p37 ft22">–</SPAN> </TD> <TD class="tr15 td57"><SPAN class="p43 ft13">9 procent</SPAN> </TD> <TD class="tr15 td58"><SPAN class="p45 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">produktion</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td39"><SPAN class="p40 ft13">b) i annan värme-</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td41"><SPAN class="p37 ft13">–</SPAN> </TD> <TD class="tr0 td57"><SPAN class="p43 ft13">9 procent</SPAN> </TD> <TD class="tr0 td58"><SPAN class="p45 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td59"><SPAN class="p40 ft15">produktion</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td45"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td61"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p230 ft3">Föreslagen lydelse</P> <P class="p47 ft11">6 a kap.</P> <P class="p48 ft2">1 §</P> <P class="p49 ft2">Bränsle som används för nedan angivna ändamål, i förekommande fall med undantag för vissa bränsleslag, ska helt eller delvis befrias från skatt enligt följande, om inte annat anges.</P> <TABLE cellpadding=0 cellspacing=0 class="t8"> <TR> <TD class="tr6 td19"><SPAN class="p32 ft13">Ändamål</SPAN> </TD> <TD class="tr6 td20"><SPAN class="p13 ft13">Bränsle</SPAN> </TD> <TD class="tr6 td21"><SPAN class="p33 ft13">Befrielse</SPAN> </TD> <TD class="tr6 td22"><SPAN class="p32 ft13">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft13">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft15">som inte</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p33 ft15">från</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p32 ft15">från</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p33 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p32 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td29"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td30"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td31"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p32 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">1. Förbrukning</SPAN> </TD> <TD class="tr0 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">a) för annat</SPAN> </TD> <TD class="tr0 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td26"><SPAN class="p34 ft13">100</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ändamål än som</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p34 ft15">procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">motorbränsle eller</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">som bränsle för</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">uppvärmning</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">b) i metallurgiska</SPAN> </TD> <TD class="tr0 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td26"><SPAN class="p34 ft13">100</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">processer under</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p34 ft15">procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">förutsättning att</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">det ingående</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">materialet genom</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">uppvärmning i</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ugnar förändras</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">kemiskt eller dess</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">inre fysikaliska</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">struktur förändras</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">eller bibehålls i</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">skänkar eller</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td24"><SPAN class="p32 ft13">liknande kärl</SPAN> </TD> <TD class="tr6 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_47"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr6 td35"><SPAN class="p32 ft15">Ändamål</SPAN> </TD> <TD class="tr6 td36"><SPAN class="p37 ft15">Bränsle</SPAN> </TD> <TD class="tr6 td37"><SPAN class="p38 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td38"><SPAN class="p32 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft15">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p37 ft17">som inte</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p38 ft17">från</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p32 ft17">från</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p2 ft17">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p37 ft15">ger</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p38 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p32 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td44"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td45"><SPAN class="p37 ft15">befrielse</SPAN> </TD> <TD class="tr11 td46"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p32 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">c) i annat fall än</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p32 ft17">100</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p14 ft17">100</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft17">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">som avses i a eller</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">b, då bränslet i en</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">och samma</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">process används</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">både som bränsle</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">för uppvärmning</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">och för annat</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">ändamål än som</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">motorbränsle eller</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">bränsle för</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">uppvärmning</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td40"><SPAN class="p32 ft13">2. Förbrukning i</SPAN> </TD> <TD class="tr0 td41"><SPAN class="p40 ft13">Bensin,</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">tåg eller annat</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">bränsle</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">spårbundet</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">färdmedel</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">första</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">3. Förbrukning i</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p40 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">skepp, när skeppet</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">bränsle</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">inte används för</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">som avses</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">privat ändamål</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td40"><SPAN class="p32 ft13">4. Förbrukning i</SPAN> </TD> <TD class="tr0 td41"><SPAN class="p40 ft13">Bensin,</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">båt för vilken</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">bränsle</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">medgivande</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">lämnats enligt</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">2 kap. 9 § eller för</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">vilken fiskelicens</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">stycket 3 b</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">som inte är</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">begränsad till</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">fiske enbart i</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">enskilt vatten</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">meddelats enligt</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">fiskelagen</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">(1993:787), när</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">båten inte används</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">för privat ändamål</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td40"><SPAN class="p32 ft13">5. Förbrukning i</SPAN> </TD> <TD class="tr0 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">a) luftfartyg, när</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p40 ft13">Andra</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">luftfartyget inte</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">bränslen</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">används för privat</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">än flyg-</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">ändamål</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">fotogen</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15"><NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">2710 19</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td41"><SPAN class="p40 ft13">21)</SPAN> </TD> <TD class="tr6 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p225 ft2">Prop. 2020/21:97 Bilaga 1</P> <P class="p226 ft2">47</P> </DIV> </DIV> </DIV> <DIV id="page_48"> <DIV> <DIV id="id_1"> <P class="p227 ft2">Prop. 2020/21:97 Bilaga 1</P> <P class="p228 ft2">48</P> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr6 td35"><SPAN class="p32 ft15">Ändamål</SPAN> </TD> <TD class="tr6 td22"><SPAN class="p37 ft15">Bränsle</SPAN> </TD> <TD class="tr6 td38"><SPAN class="p43 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td48"><SPAN class="p44 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft15">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p37 ft17">som inte</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p43 ft17">från</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p44 ft17">från</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p2 ft17">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p37 ft15">ger</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p43 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p44 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td44"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p37 ft15">befrielse</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td50"><SPAN class="p44 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr0 td40"><SPAN class="p32 ft13">b) luftfartygs-</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p40 ft13">Andra</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p2 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">motorer i</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">bränslen</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p40 ft17">procent</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p2 ft17">procent</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft17">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">provbädd eller</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">än</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">liknande</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">flygbensin</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">anordning</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15"><NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">2710 11</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">31) och</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">flyg-</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">fotogen</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">6. Förbrukning vid</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">framställning av</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p40 ft17">procent</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p2 ft17">procent</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft17">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">energiprodukter</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">eller andra</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">produkter för vilka</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">skatteplikt har</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">inträtt för</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">tillverkaren</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">7. Förbrukning för</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p40 ft13">Bränsle</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">framställning av</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">som avses</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p40 ft15">procent</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p2 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">skattepliktig</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">i 2 kap. 1 §</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">elektrisk kraft</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">första</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">8. –</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p40 ft13">–</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr0 td40"><SPAN class="p32 ft13">9. Om skatte-</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p40 ft13">Bensin,</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">råtallolja,</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">följer av tidigare</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">bränsle</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">punkter, förbruk-</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">som avses</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">ning för annat</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">i 2 kap. 1 §</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">ändamål än drift</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">första</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">av motordrivna</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">fordon vid</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">tillverknings-</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">processen i</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">industriell</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">verksamhet</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">a) i en anläggning</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p40 ft13"><SPAN class="ft22">35 </SPAN>procent</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">för vilken ut-</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p2 ft17">procent</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">släppsrätter ska</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">överlämnas enligt</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">16 § lagen (00)</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">om vissa utsläpp</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">av växthusgaser</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">b) i andra fall än</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p40 ft13"><SPAN class="ft22">35 </SPAN>procent</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr6 td40"><SPAN class="p32 ft13">som avses under a</SPAN> </TD> <TD class="tr6 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_49"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr6 td19"><SPAN class="p32 ft15">Ändamål</SPAN> </TD> <TD class="tr6 td51"><SPAN class="p13 ft15">Bränsle</SPAN> </TD> <TD class="tr6 td48"><SPAN class="p38 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td48"><SPAN class="p17 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft15">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft17">som inte</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p38 ft17">från</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p17 ft17">från</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p2 ft17">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p38 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p17 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td29"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td53"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td50"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td50"><SPAN class="p17 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">10. Om skatte-</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">Bensin,</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p32 ft17"><SPAN class="ft30">35 </SPAN>procent</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p2 ft17">–</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft17">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">råtallolja,</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">följer av tidigare</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">bränsle</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">punkter, förbruk-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">som avses</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ning för annat</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ändamål än drift</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">av motordrivna</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">fordon i yrkes-</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">mässig vatten-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">bruksverksamhet,</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">dock inte förbruk-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ning i skepp eller</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">båt</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">11. Om skatte-</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p43 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p32 ft13"><SPAN class="ft22">35 </SPAN>procent</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">råtallolja,</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">följer av tidigare</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">bränsle</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">punkter, förbruk-</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">som avses</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ning för annat</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ändamål än drift</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">av motordrivna</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">fordon i yrkes-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">mässig jordbruks-</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">eller skogsbruks-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">verksamhet, dock</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">inte förbrukning i</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">skepp eller båt</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">12. Om skatte-</SPAN> </TD> <TD class="tr0 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p32 ft13">–</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p2 ft13">–</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">följer av tidigare</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">punkter, förbruk-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">ning i sodapannor</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">eller i lutpannor</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">13. –</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p43 ft13">–</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p32 ft13">–</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">14. –</SPAN> </TD> <TD class="tr0 td52"><SPAN class="p43 ft13">–</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p32 ft13">–</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p2 ft22">–</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">15. –</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p43 ft13">–</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p32 ft13">–</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">16. Förbrukning i</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">processer för</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p32 ft17">procent</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p2 ft17">procent</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft17">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">framställning av</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">andra mineraliska</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ämnen än metaller</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">under förut-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">sättning att det</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ingående</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">materialet genom</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">uppvärmning i</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td24"><SPAN class="p32 ft13">ugnar förändras</SPAN> </TD> <TD class="tr6 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p225 ft2">Prop. 2020/21:97 Bilaga 1</P> <P class="p226 ft2">49</P> </DIV> </DIV> </DIV> <DIV id="page_50"> <DIV> <DIV id="id_1"> <P class="p229 ft2">Prop. 2020/21:97 Bilaga 1</P> <P class="p228 ft2">50</P> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t32"> <TR> <TD colspan=2 class="tr6 td189"><SPAN class="p40 ft15">Ändamål</SPAN> </TD> <TD class="tr6 td190"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td67"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td191"><SPAN class="p2 ft15">Bränsle</SPAN> </TD> <TD colspan=2 class="tr6 td55"><SPAN class="p231 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td65"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td66"><SPAN class="p13 ft15">Befrielse</SPAN> </TD> <TD colspan=2 class="tr6 td38"><SPAN class="p15 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td67"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td71"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td69"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td192"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td9"><SPAN class="p74 ft17">som inte</SPAN> </TD> <TD class="tr12 td165"><SPAN class="p231 ft17">från</SPAN> </TD> <TD class="tr12 td71"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td7"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p13 ft17">från</SPAN> </TD> <TD colspan=2 class="tr12 td43"><SPAN class="p15 ft17">från</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td69"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td192"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td193"><SPAN class="p2 ft15">ger</SPAN> </TD> <TD class="tr11 td68"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr11 td57"><SPAN class="p231 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft15">koldioxid-</SPAN> </TD> <TD colspan=2 class="tr11 td43"><SPAN class="p15 ft15">svavel-</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td79"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td76"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td194"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td82"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr11 td195"><SPAN class="p74 ft15">befrielse</SPAN> </TD> <TD class="tr11 td196"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td79"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td80"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td81"><SPAN class="p13 ft15">skatt</SPAN> </TD> <TD colspan=2 class="tr11 td47"><SPAN class="p15 ft15">skatt</SPAN> </TD> <TD class="tr11 td82"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td4"><SPAN class="p40 ft17">kemiskt eller dess</SPAN> </TD> <TD class="tr12 td193"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td68"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td165"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td71"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td7"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td74"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr11 td197"><SPAN class="p40 ft15">inre fysikaliska</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td193"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td68"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td165"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td4"><SPAN class="p40 ft17">struktur förändras</SPAN> </TD> <TD class="tr12 td193"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td68"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td165"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td71"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td7"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td74"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr15 td197"><SPAN class="p40 ft13">17. Om skatte-</SPAN> </TD> <TD class="tr15 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr15 td9"><SPAN class="p39 ft13">Råtallolja</SPAN> </TD> <TD class="tr15 td165"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td72"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr11 td197"><SPAN class="p40 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr11 td9"><SPAN class="p39 ft15">och</SPAN> </TD> <TD class="tr11 td165"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr11 td4"><SPAN class="p40 ft15">följer av tidigare</SPAN> </TD> <TD colspan=2 class="tr11 td9"><SPAN class="p39 ft15">bränsle</SPAN> </TD> <TD class="tr11 td165"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td4"><SPAN class="p40 ft17">punkter, förbruk-</SPAN> </TD> <TD colspan=3 class="tr12 td198"><SPAN class="p39 ft17">som avses</SPAN> </TD> <TD class="tr12 td71"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td7"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td74"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr11 td4"><SPAN class="p40 ft15">ning för framställ-</SPAN> </TD> <TD colspan=3 class="tr11 td198"><SPAN class="p39 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr11 td4"><SPAN class="p40 ft15">ning av värme i en</SPAN> </TD> <TD colspan=2 class="tr11 td9"><SPAN class="p39 ft15">första</SPAN> </TD> <TD class="tr11 td165"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr11 td197"><SPAN class="p40 ft15">anläggning för</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr11 td198"><SPAN class="p39 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr11 td197"><SPAN class="p40 ft15">vilken utsläpps-</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td193"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td68"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td165"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td197"><SPAN class="p40 ft17">rätter ska över-</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td193"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td68"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td165"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td71"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td7"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td74"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr11 td4"><SPAN class="p40 ft15">lämnas enligt 16 §</SPAN> </TD> <TD class="tr11 td193"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td68"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td165"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr11 td197"><SPAN class="p40 ft15">lagen om vissa</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td193"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td68"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td165"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr11 td197"><SPAN class="p40 ft15">utsläpp av</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td193"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td68"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td165"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr11 td197"><SPAN class="p40 ft15">växthusgaser</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td193"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td68"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td165"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr0 td197"><SPAN class="p40 ft13">a) i kraftvärme-</SPAN> </TD> <TD class="tr0 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td193"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td68"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td165"><SPAN class="p232 ft22">–</SPAN> </TD> <TD class="tr0 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td72"><SPAN class="p55 ft13">9 procent</SPAN> </TD> <TD class="tr0 td70"><SPAN class="p56 ft13">–</SPAN> </TD> <TD class="tr0 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr11 td197"><SPAN class="p40 ft15">produktion</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td193"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td68"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td165"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td7"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr15 td4"><SPAN class="p40 ft13">b) i annan värme-</SPAN> </TD> <TD class="tr15 td193"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td68"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td165"><SPAN class="p232 ft13">–</SPAN> </TD> <TD class="tr15 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td72"><SPAN class="p55 ft13">9 procent</SPAN> </TD> <TD class="tr15 td70"><SPAN class="p56 ft13">–</SPAN> </TD> <TD class="tr15 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr11 td199"><SPAN class="p40 ft15">produktion</SPAN> </TD> <TD class="tr11 td82"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td200"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td75"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td196"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td79"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td80"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td81"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td78"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td85"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td82"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr15 td4"><SPAN class="p1 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr15 td193"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td68"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td165"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr15 td4"><SPAN class="p13 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr15 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr25 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td69"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td192"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td193"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td68"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr25 td57"><SPAN class="p56 ft2">2 §<SPAN class="ft12">1</SPAN></SPAN> </TD> <TD class="tr25 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td72"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td71"><SPAN class="p33 ft2">Om</SPAN> </TD> <TD colspan=3 class="tr6 td43"><SPAN class="p233 ft2">råtallolja</SPAN> </TD> <TD colspan=2 class="tr6 td9"><SPAN class="p74 ft2">förbrukas</SPAN> </TD> <TD class="tr6 td165"><SPAN class="p58 ft2">för</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p33 ft2">Om</SPAN> </TD> <TD colspan=2 class="tr6 td43"><SPAN class="p59 ft2">råtallolja</SPAN> </TD> <TD colspan=2 class="tr6 td43"><SPAN class="p37 ft2">förbrukas</SPAN> </TD> <TD class="tr6 td73"><SPAN class="p16 ft2">för</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr6 td86"><SPAN class="p1 ft2">ändamål som anges i 1 § 9 <NOBR>b–11</NOBR></SPAN> </TD> <TD colspan=6 class="tr6 td87"><SPAN class="p13 ft2">ändamål som anges i 1 § 9 <NOBR>b–11</NOBR></SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr6 td86"><SPAN class="p1 ft2">medges befrielse från energiskatten</SPAN> </TD> <TD colspan=6 class="tr6 td87"><SPAN class="p13 ft2">medges befrielse från energiskatten</SPAN> </TD> </TR> <TR> <TD class="tr7 td71"><SPAN class="p1 ft2">med</SPAN> </TD> <TD class="tr7 td69"><SPAN class="p1 ft2">ett</SPAN> </TD> <TD colspan=2 class="tr7 td201"><SPAN class="p1 ft2">belopp</SPAN> </TD> <TD class="tr7 td193"><SPAN class="p13 ft2">som</SPAN> </TD> <TD colspan=2 class="tr7 td119"><SPAN class="p58 ft2">motsvarar</SPAN> </TD> <TD class="tr7 td71"><SPAN class="p13 ft2">med</SPAN> </TD> <TD class="tr7 td7"><SPAN class="p13 ft2">ett</SPAN> </TD> <TD class="tr7 td72"><SPAN class="p59 ft2">belopp</SPAN> </TD> <TD class="tr7 td70"><SPAN class="p13 ft2">som</SPAN> </TD> <TD colspan=2 class="tr7 td18"><SPAN class="p16 ft2">motsvarar</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr6 td86"><SPAN class="p1 ft2"><SPAN class="ft3">70 </SPAN>procent av den energiskatt som</SPAN> </TD> <TD colspan=6 class="tr6 td87"><SPAN class="p13 ft2"><SPAN class="ft3">35 </SPAN>procent av den energiskatt som</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr6 td86"><SPAN class="p1 ft2">tas ut på bränsle enligt 2 kap. 1 §</SPAN> </TD> <TD colspan=6 class="tr6 td87"><SPAN class="p13 ft2">tas ut på bränsle enligt 2 kap. 1 §</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td4"><SPAN class="p1 ft2">första stycket 3 a.</SPAN> </TD> <TD class="tr7 td193"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td68"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td165"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr7 td4"><SPAN class="p13 ft2">första stycket 3 a.</SPAN> </TD> <TD class="tr7 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td71"><SPAN class="p33 ft2">Om</SPAN> </TD> <TD colspan=3 class="tr6 td43"><SPAN class="p233 ft2">råtallolja</SPAN> </TD> <TD colspan=2 class="tr6 td9"><SPAN class="p74 ft2">förbrukas</SPAN> </TD> <TD class="tr6 td165"><SPAN class="p58 ft2">för</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p33 ft2">Om</SPAN> </TD> <TD colspan=2 class="tr6 td43"><SPAN class="p59 ft2">råtallolja</SPAN> </TD> <TD colspan=2 class="tr6 td43"><SPAN class="p37 ft2">förbrukas</SPAN> </TD> <TD class="tr6 td73"><SPAN class="p16 ft2">för</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr6 td177"><SPAN class="p1 ft2">ändamål</SPAN> </TD> <TD class="tr6 td192"><SPAN class="p1 ft2">som</SPAN> </TD> <TD colspan=2 class="tr6 td202"><SPAN class="p38 ft2">anges</SPAN> </TD> <TD class="tr6 td68"><SPAN class="p142 ft2">i 1 §</SPAN> </TD> <TD class="tr6 td165"><SPAN class="p58 ft2">9 a</SPAN> </TD> <TD colspan=2 class="tr6 td89"><SPAN class="p13 ft2">ändamål</SPAN> </TD> <TD colspan=2 class="tr6 td90"><SPAN class="p44 ft2">som anges i</SPAN> </TD> <TD class="tr6 td74"><SPAN class="p60 ft2">1 §</SPAN> </TD> <TD class="tr6 td73"><SPAN class="p16 ft2">9 a</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td86"><SPAN class="p1 ft2">medges befrielse från energiskatten</SPAN> </TD> <TD colspan=6 class="tr7 td87"><SPAN class="p13 ft2">medges befrielse från energiskatten</SPAN> </TD> </TR> <TR> <TD class="tr6 td71"><SPAN class="p1 ft2">med</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p1 ft2">ett</SPAN> </TD> <TD colspan=2 class="tr6 td201"><SPAN class="p1 ft2">belopp</SPAN> </TD> <TD class="tr6 td193"><SPAN class="p13 ft2">som</SPAN> </TD> <TD colspan=2 class="tr6 td119"><SPAN class="p58 ft2">motsvarar</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p13 ft2">med</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft2">ett</SPAN> </TD> <TD class="tr6 td72"><SPAN class="p59 ft2">belopp</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p13 ft2">som</SPAN> </TD> <TD colspan=2 class="tr6 td18"><SPAN class="p16 ft2">motsvarar</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr6 td86"><SPAN class="p1 ft2"><SPAN class="ft3">70 </SPAN>procent av den energiskatt och</SPAN> </TD> <TD colspan=6 class="tr6 td87"><SPAN class="p13 ft2"><SPAN class="ft3">35 </SPAN>procent av den energiskatt och</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr6 td86"><SPAN class="p1 ft2">100 procent av den koldioxidskatt</SPAN> </TD> <TD colspan=6 class="tr6 td87"><SPAN class="p13 ft2">100 procent av den koldioxidskatt</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td86"><SPAN class="p1 ft2">som tas ut på bränsle enligt 2 kap.</SPAN> </TD> <TD colspan=6 class="tr7 td87"><SPAN class="p13 ft2">som tas ut på bränsle enligt 2 kap.</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td203"><SPAN class="p1 ft2">1 § första stycket 3 a.</SPAN> </TD> <TD class="tr6 td68"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td165"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr6 td135"><SPAN class="p13 ft2">1 § första stycket 3 a.</SPAN> </TD> <TD class="tr6 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td71"><SPAN class="p33 ft3">Om</SPAN> </TD> <TD colspan=3 class="tr6 td43"><SPAN class="p138 ft22">råtallolja</SPAN> </TD> <TD colspan=2 class="tr6 td9"><SPAN class="p234 ft22">förbrukas</SPAN> </TD> <TD class="tr6 td165"><SPAN class="p58 ft3">för</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td72"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td177"><SPAN class="p1 ft3">ändamål</SPAN> </TD> <TD class="tr7 td192"><SPAN class="p13 ft3">som</SPAN> </TD> <TD colspan=2 class="tr7 td202"><SPAN class="p13 ft3">anges i</SPAN> </TD> <TD class="tr7 td68"><SPAN class="p57 ft3">1 §</SPAN> </TD> <TD class="tr7 td165"><SPAN class="p58 ft3">17 a</SPAN> </TD> <TD class="tr7 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td72"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr6 td86"><SPAN class="p1 ft3">medges befrielse från energiskatten</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td72"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td71"><SPAN class="p1 ft3">med</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p13 ft3">ett</SPAN> </TD> <TD colspan=2 class="tr6 td201"><SPAN class="p13 ft3">belopp</SPAN> </TD> <TD class="tr6 td193"><SPAN class="p13 ft3">som</SPAN> </TD> <TD colspan=2 class="tr6 td119"><SPAN class="p58 ft3">motsvarar</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td72"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td86"><SPAN class="p1 ft3">70 procent av den energiskatt och</SPAN> </TD> <TD class="tr7 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td7"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td72"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p235 ft20"><SPAN class="ft33">1</SPAN><SPAN class="ft36">Senaste lydelse 2017:1220.</SPAN></P> </DIV> </DIV> </DIV> <DIV id="page_51"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p236 ft3">89 procent av den koldioxidskatt som tas ut på bränsle enligt 2 kap. 1 § första stycket 3 a.</P> <P class="p237 ft2">Om råtallolja förbrukas för ändamål som anges i 1 § 17 <SPAN class="ft3">b</SPAN>, medges befrielse från energiskatten med ett belopp som motsvarar 9 procent av den koldioxidskatt som tas ut på bränsle enligt 2 kap. 1 § första stycket 3 a.</P> <P class="p238 ft3">Lydelse enligt prop. 2020/21:1</P> </DIV> <DIV id="id_1_2"> <P class="p148 ft2">Prop. 2020/21:97</P> <P class="p239 ft2">Bilaga 1</P> <P class="p240 ft2">Om råtallolja förbrukas för ändamål som anges i 1 § 17, medges befrielse från energiskatten med ett belopp som motsvarar 9 procent av den koldioxidskatt som tas ut på bränsle enligt 2 kap. 1 § första stycket 3 a.</P> <P class="p238 ft3">Föreslagen lydelse</P> </DIV> </DIV> <DIV id="id_2"> <P class="p241 ft11">9 kap.</P> <P class="p242 ft2">5 §</P> <P class="p9 ft2">Beskattningsmyndigheten medger, i den omfattning som anges i andra– fjärde styckena, efter ansökan från förbrukaren återbetalning av skatt på elektrisk kraft och bränsle som denne förbrukat för framställning av värme eller kyla som levererats för ändamål som ger skattebefrielse enligt 6 a kap. 1 § 1, 6, 9, 10, 11 eller 16 eller enligt 11 kap. 9 § första stycket 2, 3 eller 5. Med förbrukning för framställning av värme eller kyla avses i fråga om återbetalning av skatt på elektrisk kraft även sådan förbrukning som skett i samband med framställningen för drift av pumpar, fläktar och andra hjälpanordningar som är nödvändiga för driften av anläggningen.</P> <P class="p243 ft2">Återbetalning medges vid leverans för</P> <P class="p244 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft25">tillverkningsprocessen i industriell verksamhet eller för yrkesmässig </SPAN><NOBR>jordbruks-,</NOBR> skogsbruks- eller vattenbruksverksamhet, för</P> <P class="p245 ft2">a) elektrisk kraft med den del av energiskatten som överstiger 0,6 öre per kilowattimme,</P> <TABLE cellpadding=0 cellspacing=0 class="t33"> <TR> <TD class="tr6 td86"><SPAN class="p72 ft2">b) råtallolja med ett energiskatte-</SPAN> </TD> <TD class="tr6 td92"><SPAN class="p16 ft2">b) råtallolja med ett energiskatte-</SPAN> </TD> </TR> <TR> <TD class="tr6 td86"><SPAN class="p72 ft2">belopp som motsvarar <SPAN class="ft3">70 </SPAN>procent</SPAN> </TD> <TD class="tr6 td92"><SPAN class="p16 ft2">belopp som motsvarar <SPAN class="ft3">35 </SPAN>procent</SPAN> </TD> </TR> <TR> <TD class="tr7 td86"><SPAN class="p72 ft2">av den energiskatt som tas ut på</SPAN> </TD> <TD class="tr7 td92"><SPAN class="p16 ft2">av den energiskatt som tas ut på</SPAN> </TD> </TR> <TR> <TD class="tr6 td86"><SPAN class="p72 ft13">bränsle som avses i 2 kap. 1 § första</SPAN> </TD> <TD class="tr6 td92"><SPAN class="p16 ft13">bränsle som avses i 2 kap. 1 § första</SPAN> </TD> </TR> <TR> <TD class="tr6 td86"><SPAN class="p13 ft2">stycket 3 a,</SPAN> </TD> <TD class="tr6 td92"><SPAN class="p13 ft2">stycket 3 a,</SPAN> </TD> </TR> <TR> <TD class="tr7 td86"><SPAN class="p72 ft2">c) andra bränslen än råtallolja</SPAN> </TD> <TD class="tr7 td92"><SPAN class="p16 ft2">c) andra bränslen än råtallolja</SPAN> </TD> </TR> <TR> <TD class="tr6 td86"><SPAN class="p13 ft2">med <SPAN class="ft3">70 </SPAN>procent av energiskatten,</SPAN> </TD> <TD class="tr6 td92"><SPAN class="p13 ft2">med <SPAN class="ft3">35 </SPAN>procent av energiskatten,</SPAN> </TD> </TR> </TABLE> <P class="p9 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft25">annat ändamål än som avses under 1, med hela energiskatten på elektrisk kraft och med hela energiskatten, koldioxidskatten och svavelskatten på bränsle.</SPAN></P> <P class="p9 ft2">Om leverans skett för tillverkningsprocessen i sådan industriell verksamhet som tillhör en verksamhetskategori som anges i bilaga I till Europaparlamentets och rådets direktiv 2003/87/EG av den 13 oktober 2003 om ett system för handel med utsläppsrätter för växthusgaser inom gemenskapen och om ändring av rådets direktiv 96/61/EG, senast ändrat genom Europaparlamentets och rådets direktiv 2009/29/EG, medges dock återbetalning enligt</P> <TABLE cellpadding=0 cellspacing=0 class="t33"> <TR> <TD class="tr14 td86"><SPAN class="p72 ft2">1. andra stycket 1 b med ett</SPAN> </TD> <TD class="tr14 td92"><SPAN class="p16 ft2">1. andra stycket 1 b med ett</SPAN> </TD> </TR> <TR> <TD class="tr6 td86"><SPAN class="p72 ft2">energiskattebelopp som motsvarar</SPAN> </TD> <TD class="tr6 td92"><SPAN class="p16 ft2">energiskattebelopp som motsvarar</SPAN> </TD> </TR> <TR> <TD class="tr6 td86"><SPAN class="p72 ft2"><SPAN class="ft3">70 </SPAN>procent av den energiskatt och</SPAN> </TD> <TD class="tr6 td92"><SPAN class="p16 ft2"><SPAN class="ft3">35 </SPAN>procent av den energiskatt och</SPAN> </TD> </TR> <TR> <TD class="tr7 td86"><SPAN class="p72 ft2">100 procent av den koldioxidskatt</SPAN> </TD> <TD class="tr7 td92"><SPAN class="p16 ft2">100 procent av den koldioxidskatt</SPAN> </TD> </TR> </TABLE> <P class="p246 ft2">51</P> </DIV> </DIV> <DIV id="page_52"> <DIV id="p52dimg1"> <INGENBILD zsrc="H8039752x1.jpg/" id="p52img1"> </DIV> <DIV class="dclr"></DIV> <DIV> <DIV id="id_1"> <P class="p227 ft2">Prop. 2020/21:97 Bilaga 1</P> <P class="p228 ft2">52</P> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD colspan=3 class="tr9 td103"><SPAN class="p13 ft2">som tas ut på bränsle som avses i</SPAN> </TD> <TD colspan=3 class="tr9 td87"><SPAN class="p13 ft2">som tas ut på bränsle som avses i</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td103"><SPAN class="p13 ft2">2 kap. 1 § första stycket 3 a, och</SPAN> </TD> <TD colspan=3 class="tr6 td87"><SPAN class="p13 ft2">2 kap. 1 § första stycket 3 a, och</SPAN> </TD> </TR> <TR> <TD class="tr6 td100"><SPAN class="p14 ft2">2. andra</SPAN> </TD> <TD class="tr6 td136"><SPAN class="p17 ft2">stycket 1 c</SPAN> </TD> <TD class="tr6 td99"><SPAN class="p58 ft2">med</SPAN> </TD> <TD class="tr6 td52"><SPAN class="p33 ft2">2. andra</SPAN> </TD> <TD class="tr6 td136"><SPAN class="p17 ft2">stycket 1 c</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p16 ft2">med</SPAN> </TD> </TR> <TR> <TD class="tr6 td100"><SPAN class="p13 ft2"><SPAN class="ft3">70 </SPAN>procent</SPAN> </TD> <TD class="tr6 td136"><SPAN class="p13 ft2">av energiskatten</SPAN> </TD> <TD class="tr6 td99"><SPAN class="p58 ft2">och</SPAN> </TD> <TD class="tr6 td52"><SPAN class="p13 ft2"><SPAN class="ft3">35 </SPAN>procent</SPAN> </TD> <TD class="tr6 td136"><SPAN class="p13 ft2">av energiskatten</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p16 ft2">och</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td103"><SPAN class="p13 ft2">100 procent av koldioxidskatten.</SPAN> </TD> <TD colspan=3 class="tr7 td87"><SPAN class="p13 ft2">100 procent av koldioxidskatten.</SPAN> </TD> </TR> </TABLE> <P class="p98 ft2">För bensin och bränsle som avses i 2 kap. 1 § första stycket 3 b medges inte någon återbetalning av skatt enligt denna paragraf.</P> <P class="p247 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft25">Denna lag träder i kraft den 1 juli 2021.</SPAN></P> <P class="p122 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft26">Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</SPAN></P> </DIV> </DIV> </DIV> <DIV id="page_53"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p248 ft10">Förslag till lag om ändring i lagen (1994:1776) om skatt på energi</P> <P class="p249 ft2">Härigenom föreskrivs i fråga om lagen (1994:1776) om skatt på energi att 1 kap. 11 a och 11 b §§, 6 a kap. 1 och 2 §§, 7 kap. 1 § samt 9 kap. 2, 5, 7 och 8 §§ ska ha följande lydelse.</P> </DIV> <DIV id="id_1_2"> <P class="p41 ft2">Prop. 2020/21:97 Bilaga 1</P> </DIV> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t34"> <TR> <TD class="tr6 td86"><SPAN class="p13 ft3">Lydelse enligt prop. 2020/21:1</SPAN> </TD> <TD class="tr6 td110"><SPAN class="p13 ft22">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p250 ft11"><SPAN class="ft11">1</SPAN><SPAN class="ft28">kap. </SPAN><SPAN class="ft2">11 a §</SPAN></P> <P class="p83 ft2">I fråga om energiskatt och koldioxidskatt på bränslen samt energiskatt på elektrisk kraft förstås med stödordning sådant statligt stöd enligt artikel</P> <P class="p84 ft2"><SPAN class="ft2">107.1</SPAN><SPAN class="ft29">i fördraget om Europeiska unionens funktionssätt som utgörs av skattebefrielse för vart och ett av de ändamål som anges i följande bestämmelser i denna lag:</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD colspan=4 class="tr7 td118"><SPAN class="p14 ft2">1. 6 a kap. 1 § <SPAN class="ft3">9 a </SPAN>och <SPAN class="ft3">17 </SPAN>a,</SPAN> </TD> <TD class="tr7 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td71"><SPAN class="p85 ft2">1.</SPAN> </TD> <TD class="tr7 td113"><SPAN class="p45 ft2">6 a kap. 1 § <SPAN class="ft3">8 </SPAN>och <SPAN class="ft3">11 </SPAN>a,</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td115"><SPAN class="p14 ft3">2. 6 a kap. 1 § 9 b,</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td113"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td115"><SPAN class="p14 ft3">3. 6 a kap. 1 § 10,</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td113"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td115"><SPAN class="p14 ft3">4. 6 a kap. 1 § 11,</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td113"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td115"><SPAN class="p14 ft2"><SPAN class="ft3">6</SPAN>. 6 a kap. 1 § <SPAN class="ft3">17 </SPAN>b,</SPAN> </TD> <TD class="tr7 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td94"><SPAN class="p85 ft2"><SPAN class="ft3">2</SPAN>. 6 a kap. 1 § <SPAN class="ft3">11 </SPAN>b,</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td116"><SPAN class="p14 ft2"><SPAN class="ft3">7</SPAN>. 6 a kap. 2 a § första stycket 1,</SPAN> </TD> <TD colspan=2 class="tr6 td94"><SPAN class="p85 ft2"><SPAN class="ft3">3</SPAN>. 6 a kap. 2 a § första stycket 1,</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td116"><SPAN class="p14 ft2"><SPAN class="ft3">8</SPAN>. 6 a kap. 2 a § första stycket 2,</SPAN> </TD> <TD colspan=2 class="tr6 td94"><SPAN class="p85 ft2"><SPAN class="ft3">4</SPAN>. 6 a kap. 2 a § första stycket 2,</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td104"><SPAN class="p14 ft2"><SPAN class="ft3">9</SPAN>. 6 a kap. 2 c §,</SPAN> </TD> <TD class="tr7 td117"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td94"><SPAN class="p85 ft2"><SPAN class="ft3">5</SPAN>. 6 a kap. 2 c §,</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr6 td118"><SPAN class="p14 ft2"><SPAN class="ft3">10</SPAN>. 7 kap. 3 a och 3 b §§,</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td94"><SPAN class="p85 ft2"><SPAN class="ft3">6</SPAN>. 7 kap. 3 a och 3 b §§,</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr6 td104"><SPAN class="p14 ft2"><SPAN class="ft3">11</SPAN>. 7 kap. 4 §,</SPAN> </TD> <TD class="tr6 td117"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td94"><SPAN class="p85 ft2"><SPAN class="ft3">7</SPAN>. 7 kap. 4 §,</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td115"><SPAN class="p14 ft2"><SPAN class="ft3">12</SPAN>. 9 kap. 5 och 5 a §§,</SPAN> </TD> <TD class="tr7 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td94"><SPAN class="p85 ft2"><SPAN class="ft3">8</SPAN>. 9 kap. 5 och 5 a §§,</SPAN> </TD> </TR> <TR> <TD class="tr6 td119"><SPAN class="p14 ft2"><SPAN class="ft3">13</SPAN>. 11 kap.</SPAN> </TD> <TD class="tr6 td120"><SPAN class="p86 ft2">9 §</SPAN> </TD> <TD class="tr6 td117"><SPAN class="p13 ft2">första</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p13 ft2">stycket</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p87 ft2">6</SPAN> </TD> <TD colspan=2 class="tr6 td94"><SPAN class="p85 ft2"><SPAN class="ft3">9</SPAN>. 11 kap. 9 § första stycket 6 och</SPAN> </TD> </TR> <TR> <TD class="tr6 td119"><SPAN class="p13 ft2">och 14 §,</SPAN> </TD> <TD class="tr6 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td117"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td94"><SPAN class="p2 ft2">14 §,</SPAN> </TD> </TR> <TR> <TD class="tr7 td119"><SPAN class="p14 ft2"><SPAN class="ft3">14</SPAN>. 11 kap.</SPAN> </TD> <TD class="tr7 td120"><SPAN class="p86 ft2">9 §</SPAN> </TD> <TD class="tr7 td117"><SPAN class="p13 ft2">första</SPAN> </TD> <TD class="tr7 td114"><SPAN class="p13 ft2">stycket</SPAN> </TD> <TD class="tr7 td112"><SPAN class="p87 ft2">7</SPAN> </TD> <TD colspan=2 class="tr7 td94"><SPAN class="p85 ft2"><SPAN class="ft3">10</SPAN>. 11 kap. 9 § första stycket 7</SPAN> </TD> </TR> <TR> <TD class="tr6 td119"><SPAN class="p13 ft2">och 15 §,</SPAN> </TD> <TD class="tr6 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td117"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td94"><SPAN class="p2 ft2">och 15 §,</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr6 td118"><SPAN class="p14 ft2"><SPAN class="ft3">15</SPAN>. 11 kap. 9 § första stycket 8,</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td94"><SPAN class="p85 ft2"><SPAN class="ft3">11</SPAN>. 11 kap. 9 § första stycket 8,</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td115"><SPAN class="p14 ft2"><SPAN class="ft3">16</SPAN>. 11 kap. 10 §,</SPAN> </TD> <TD class="tr7 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td94"><SPAN class="p85 ft2"><SPAN class="ft3">12</SPAN>. 11 kap. 10 §,</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td115"><SPAN class="p14 ft2"><SPAN class="ft3">17</SPAN>. 11 kap. 12 §,</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td94"><SPAN class="p85 ft2"><SPAN class="ft3">13</SPAN>. 11 kap. 12 §,</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td115"><SPAN class="p14 ft2"><SPAN class="ft3">18</SPAN>. 11 kap. 12 a §,</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td94"><SPAN class="p85 ft2"><SPAN class="ft3">14</SPAN>. 11 kap. 12 a §,</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td115"><SPAN class="p14 ft2"><SPAN class="ft3">19</SPAN>. 11 kap. 12 b §.</SPAN> </TD> <TD class="tr7 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td94"><SPAN class="p85 ft2"><SPAN class="ft3">15</SPAN>. 11 kap. 12 b §.</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr15 td104"><SPAN class="p13 ft22">Nuvarande lydelse</SPAN> </TD> <TD class="tr15 td117"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td112"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr15 td94"><SPAN class="p2 ft3">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p251 ft2">11 b §<SPAN class="ft12">1</SPAN></P> <P class="p119 ft2">Stödmottagare för skattebefrielse enligt denna lag är den som</P> <TABLE cellpadding=0 cellspacing=0 class="t15"> <TR> <TD class="tr7 td86"><SPAN class="p72 ft2">1. förbrukat bränsle för något av</SPAN> </TD> <TD class="tr7 td121"><SPAN class="p90 ft2">1. förbrukat bränsle för något av</SPAN> </TD> </TR> <TR> <TD class="tr6 td86"><SPAN class="p72 ft2">de ändamål som avses i 11 a § <NOBR>1–<SPAN class="ft3">9</SPAN>,</NOBR></SPAN> </TD> <TD class="tr6 td121"><SPAN class="p90 ft2">de ändamål som avses i 11 a § <NOBR>1–<SPAN class="ft3">5</SPAN>,</NOBR></SPAN> </TD> </TR> <TR> <TD class="tr6 td86"><SPAN class="p72 ft2">2. i Sverige producerat motor-</SPAN> </TD> <TD class="tr6 td121"><SPAN class="p90 ft2">2. i Sverige producerat motor-</SPAN> </TD> </TR> <TR> <TD class="tr6 td86"><SPAN class="p72 ft2">bränslet eller fört in motorbränslet</SPAN> </TD> <TD class="tr6 td121"><SPAN class="p90 ft2">bränslet eller fört in motorbränslet</SPAN> </TD> </TR> <TR> <TD class="tr7 td86"><SPAN class="p72 ft2">till Sverige genom införsel från</SPAN> </TD> <TD class="tr7 td121"><SPAN class="p90 ft2">till Sverige genom införsel från</SPAN> </TD> </TR> <TR> <TD class="tr6 td86"><SPAN class="p72 ft2">annat <NOBR>EU-land</NOBR> eller import från</SPAN> </TD> <TD class="tr6 td121"><SPAN class="p90 ft2">annat <NOBR>EU-land</NOBR> eller import från</SPAN> </TD> </TR> <TR> <TD class="tr30 td86"><SPAN class="p252 ft24"><SPAN class="ft23">1 </SPAN>Senaste lydelse 2019:491.</SPAN> </TD> <TD class="tr30 td121"><SPAN class="p16 ft2">53</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_54"> <DIV> <DIV id="id_1"> <P class="p227 ft2">Prop. 2020/21:97 Bilaga 1</P> <P class="p228 ft2">54</P> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD class="tr9 td103"><SPAN class="p13 ft2">tredjeland i fall som avses i 11 a §</SPAN> </TD> <TD class="tr9 td87"><SPAN class="p13 ft2">tredjeland i fall som avses i 11 a §</SPAN> </TD> </TR> <TR> <TD class="tr6 td103"><SPAN class="p13 ft2"><SPAN class="ft3">10 </SPAN>eller <SPAN class="ft3">11</SPAN>,</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p13 ft2"><SPAN class="ft3">6 </SPAN>eller <SPAN class="ft3">7</SPAN>,</SPAN> </TD> </TR> <TR> <TD class="tr6 td103"><SPAN class="p14 ft2">3. förbrukat elektrisk kraft eller</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p33 ft2">3. förbrukat elektrisk kraft eller</SPAN> </TD> </TR> <TR> <TD class="tr6 td103"><SPAN class="p13 ft2">bränsle för framställning av värme</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p13 ft2">bränsle för framställning av värme</SPAN> </TD> </TR> <TR> <TD class="tr7 td103"><SPAN class="p13 ft2">eller kyla som levererats för något</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p13 ft2">eller kyla som levererats för något</SPAN> </TD> </TR> <TR> <TD class="tr6 td103"><SPAN class="p13 ft2">av de ändamål som avses i 11 a §</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p13 ft2">av de ändamål som avses i 11 a § <SPAN class="ft3">8</SPAN>,</SPAN> </TD> </TR> <TR> <TD class="tr6 td103"><SPAN class="p13 ft2"><SPAN class="ft3">12</SPAN>, eller</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p13 ft2">eller</SPAN> </TD> </TR> <TR> <TD class="tr7 td103"><SPAN class="p14 ft2">4. förbrukat elektrisk kraft för</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p33 ft2">4. förbrukat elektrisk kraft för</SPAN> </TD> </TR> <TR> <TD class="tr6 td103"><SPAN class="p13 ft2">något av de ändamål som avses i</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p13 ft2">något av de ändamål som avses i</SPAN> </TD> </TR> <TR> <TD class="tr6 td103"><SPAN class="p13 ft2">11 a § <NOBR><SPAN class="ft3">13–19</SPAN>.</NOBR></SPAN> </TD> <TD class="tr6 td87"><SPAN class="p13 ft2">11 a § <NOBR><SPAN class="ft3">9–15</SPAN>.</NOBR></SPAN> </TD> </TR> </TABLE> <P class="p253 ft3">Lydelse enligt 1.1</P> <P class="p254 ft11">6 a kap.</P> <P class="p255 ft2">1 §</P> <P class="p256 ft2">Bränsle som används för nedan angivna ändamål, i förekommande fall med undantag för vissa bränsleslag, ska helt eller delvis befrias från skatt enligt följande, om inte annat anges.</P> <TABLE cellpadding=0 cellspacing=0 class="t16"> <TR> <TD class="tr6 td19"><SPAN class="p32 ft13">Ändamål</SPAN> </TD> <TD class="tr6 td20"><SPAN class="p13 ft13">Bränsle</SPAN> </TD> <TD class="tr6 td21"><SPAN class="p33 ft13">Befrielse</SPAN> </TD> <TD class="tr6 td22"><SPAN class="p32 ft13">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft13">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft15">som inte</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p33 ft15">från</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p32 ft15">från</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p33 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p32 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td29"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td30"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td31"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p32 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">1. Förbrukning</SPAN> </TD> <TD class="tr0 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">a) för annat</SPAN> </TD> <TD class="tr0 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td26"><SPAN class="p34 ft13">100</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ändamål än som</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p34 ft15">procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">motorbränsle eller</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">som bränsle för</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">uppvärmning</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">b) i metallurgiska</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft13">100</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">processer under</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p34 ft15">procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">förutsättning att</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">det ingående</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">materialet genom</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">uppvärmning i</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ugnar förändras</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">kemiskt eller dess</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">inre fysikaliska</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">struktur förändras</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">eller bibehålls i</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">skänkar eller</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">liknande kärl</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">c) i annat fall än</SPAN> </TD> <TD class="tr0 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td26"><SPAN class="p34 ft13">100</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">som avses i a eller</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p34 ft15">procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">b, då bränslet i en</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">och samma</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">process används</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">både som bränsle</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">för uppvärmning</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td24"><SPAN class="p32 ft13">och för annat</SPAN> </TD> <TD class="tr6 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_55"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr6 td35"><SPAN class="p32 ft15">Ändamål</SPAN> </TD> <TD class="tr6 td36"><SPAN class="p37 ft15">Bränsle</SPAN> </TD> <TD class="tr6 td37"><SPAN class="p38 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td38"><SPAN class="p32 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft15">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p37 ft17">som inte</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p38 ft17">från</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p32 ft17">från</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p2 ft17">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p37 ft15">ger</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p38 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p32 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td44"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td45"><SPAN class="p37 ft15">befrielse</SPAN> </TD> <TD class="tr11 td46"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p32 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">ändamål än som</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">motorbränsle eller</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">bränsle för</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">uppvärmning</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">2. Förbrukning i</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p40 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">tåg eller annat</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">bränsle</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">spårbundet</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">som avses</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">färdmedel</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td40"><SPAN class="p32 ft13">3. Förbrukning i</SPAN> </TD> <TD class="tr0 td41"><SPAN class="p40 ft13">Bensin,</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">skepp, när skeppet</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">bränsle</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">inte används för</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">privat ändamål</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">stycket 3 b</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">4. Förbrukning i</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p40 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">båt för vilken</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">bränsle</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">medgivande</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">lämnats enligt</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">i 2 kap. 1 §</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">2 kap. 9 § eller för</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">vilken fiskelicens</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">som inte är</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">begränsad till</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">fiske enbart i</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">enskilt vatten</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">meddelats enligt</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">fiskelagen</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">(1993:787), när</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">båten inte används</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">för privat ändamål</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">5. Förbrukning i</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td40"><SPAN class="p32 ft13">a) luftfartyg, när</SPAN> </TD> <TD class="tr0 td41"><SPAN class="p40 ft13">Andra</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">luftfartyget inte</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">bränslen</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">används för privat</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">än flyg-</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">ändamål</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">fotogen</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15"><NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">2710 19</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">21)</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">b) luftfartygs-</SPAN> </TD> <TD class="tr15 td41"><SPAN class="p40 ft13">Andra</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">motorer i</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">bränslen</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">provbädd eller</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p40 ft17">än</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">liknande</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">flygbensin</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">anordning</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15"><NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p40 ft15">2710 11</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td41"><SPAN class="p40 ft13">31) och</SPAN> </TD> <TD class="tr6 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p225 ft2">Prop. 2020/21:97 Bilaga 1</P> <P class="p226 ft2">55</P> </DIV> </DIV> </DIV> <DIV id="page_56"> <DIV> <DIV id="id_1"> <P class="p227 ft2">Prop. 2020/21:97 Bilaga 1</P> <P class="p228 ft2">56</P> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr6 td19"><SPAN class="p32 ft15">Ändamål</SPAN> </TD> <TD class="tr6 td122"><SPAN class="p13 ft15">Bränsle</SPAN> </TD> <TD class="tr6 td38"><SPAN class="p43 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td48"><SPAN class="p44 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft15">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p13 ft17">som inte</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p43 ft17">från</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p44 ft17">från</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p2 ft17">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p43 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p44 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td29"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td123"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td50"><SPAN class="p44 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p43 ft17">flyg-</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">fotogen</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">6. Förbrukning vid</SPAN> </TD> <TD class="tr0 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p2 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">framställning av</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p40 ft15">procent</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p2 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">energiprodukter</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">eller andra</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">produkter för vilka</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">skatteplikt har</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">inträtt för</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">tillverkaren</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">7. Förbrukning för</SPAN> </TD> <TD class="tr0 td100"><SPAN class="p43 ft13">Bränsle</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p2 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">framställning av</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">som avses</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p40 ft15">procent</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p2 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">skattepliktig</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">elektrisk kraft</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft22">8. –</SPAN> </TD> <TD class="tr0 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p40 ft22">–</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p2 ft22">–</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft22">–</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">9. Om</SPAN> </TD> <TD class="tr15 td100"><SPAN class="p43 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">skattebefrielse inte</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">råtallolja,</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">följer av tidigare</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p43 ft17">bränsle</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">punkter, förbruk-</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">som avses</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ning för annat</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ändamål än drift</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">av motordrivna</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">fordon vid</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">tillverknings-</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">processen i</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">industriell</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">verksamhet</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr24 td24"><SPAN class="p32 ft13"><SPAN class="ft22">a) </SPAN>i en anläggning</SPAN> </TD> <TD class="tr24 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr24 td43"><SPAN class="p40 ft22">35 procent</SPAN> </TD> <TD class="tr24 td49"><SPAN class="p2 ft13">100</SPAN> </TD> <TD class="tr24 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">för vilken ut-</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p2 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">släppsrätter ska</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">överlämnas enligt</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">16 § lagen (00)</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">om vissa utsläpp</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">av växthusgaser</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft22">b) i andra fall än</SPAN> </TD> <TD class="tr0 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p40 ft22">35 procent</SPAN> </TD> <TD class="tr0 td49"><SPAN class="p2 ft22">–</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft22">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft18">som avses under a</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft22">10. Om skatte-</SPAN> </TD> <TD class="tr15 td100"><SPAN class="p43 ft22">Bensin,</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p40 ft22">35 procent</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p2 ft22">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft22">–</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft30">befrielse inte</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p43 ft30">råtallolja,</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft18">följer av tidigare</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft18">bränsle</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft18">punkter,</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft18">som avses</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft18">förbrukning för</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft18">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft18">annat ändamål än</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p43 ft18">första</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft30">drift av</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p43 ft30">stycket 3 b</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td24"><SPAN class="p32 ft22">motordrivna</SPAN> </TD> <TD class="tr7 td100"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td49"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_57"> <DIV id="p57dimg1"> <INGENBILD zsrc="H8039757x1.jpg/" id="p57img1"> </DIV> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr6 td19"><SPAN class="p32 ft15">Ändamål</SPAN> </TD> <TD class="tr6 td38"><SPAN class="p13 ft15">Bränsle</SPAN> </TD> <TD class="tr6 td55"><SPAN class="p13 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td36"><SPAN class="p13 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td56"><SPAN class="p13 ft15">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft17">som inte</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p13 ft17">från</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft17">från</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p13 ft17">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr6 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td43"><SPAN class="p13 ft13">befrielse</SPAN> </TD> <TD class="tr6 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td41"><SPAN class="p13 ft13">skatt</SPAN> </TD> <TD class="tr6 td58"><SPAN class="p13 ft13">skatt</SPAN> </TD> </TR> </TABLE> <P class="p257 ft18">fordon i yrkesmässig vattenbruksverksamhet, dock inte förbrukning i skepp eller båt</P> <TABLE cellpadding=0 cellspacing=0 class="t35"> <TR> <TD class="tr7 td124"><SPAN class="p13 ft22">11. Om skatte-</SPAN> </TD> <TD class="tr7 td125"><SPAN class="p13 ft22">Bensin,</SPAN> </TD> <TD class="tr7 td43"><SPAN class="p32 ft22">35 procent</SPAN> </TD> <TD class="tr7 td125"><SPAN class="p40 ft22">–</SPAN> </TD> <TD class="tr7 td72"><SPAN class="p34 ft22">–</SPAN> </TD> </TR> <TR> <TD class="tr12 td124"><SPAN class="p13 ft30">befrielse inte</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft30">råtallolja,</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft18">följer av tidigare</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft18">bränsle</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft18">punkter,</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft18">som avses</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft18">förbrukning för</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft18">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td124"><SPAN class="p13 ft30">annat ändamål än</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft30">första</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft18">drift av</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft18">stycket 3 b</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft18">motordrivna</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft18">fordon i</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft18">yrkesmässig</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td124"><SPAN class="p13 ft30">jordbruks- eller</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft18">skogsbruks-</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft18">verksamhet, dock</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft18">inte förbrukning i</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft18">skepp eller båt</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td124"><SPAN class="p13 ft13"><SPAN class="ft22">12</SPAN>. Om skatte-</SPAN> </TD> <TD class="tr0 td125"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p32 ft13">–</SPAN> </TD> <TD class="tr0 td125"><SPAN class="p40 ft13">–</SPAN> </TD> <TD class="tr0 td72"><SPAN class="p34 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p34 ft20">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">följer av tidigare</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">punkter, förbruk-</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td124"><SPAN class="p13 ft17">ning i sodapannor</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">eller i lutpannor</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td124"><SPAN class="p13 ft22">13. –</SPAN> </TD> <TD class="tr15 td125"><SPAN class="p13 ft22">–</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p32 ft22">–</SPAN> </TD> <TD class="tr15 td125"><SPAN class="p40 ft22">–</SPAN> </TD> <TD class="tr15 td72"><SPAN class="p34 ft22">–</SPAN> </TD> </TR> <TR> <TD class="tr0 td124"><SPAN class="p13 ft22">14. –</SPAN> </TD> <TD class="tr0 td125"><SPAN class="p13 ft22">–</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p32 ft22">–</SPAN> </TD> <TD class="tr0 td125"><SPAN class="p40 ft22">–</SPAN> </TD> <TD class="tr0 td72"><SPAN class="p34 ft22">–</SPAN> </TD> </TR> <TR> <TD class="tr15 td124"><SPAN class="p13 ft22">15. –</SPAN> </TD> <TD class="tr15 td125"><SPAN class="p13 ft22">–</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p32 ft22">–</SPAN> </TD> <TD class="tr15 td125"><SPAN class="p40 ft22">–</SPAN> </TD> <TD class="tr15 td72"><SPAN class="p34 ft22">–</SPAN> </TD> </TR> <TR> <TD class="tr15 td124"><SPAN class="p13 ft13"><SPAN class="ft22">16</SPAN>. Förbrukning i</SPAN> </TD> <TD class="tr15 td125"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td125"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr15 td72"><SPAN class="p34 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td124"><SPAN class="p13 ft17">processer för</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p32 ft17">procent</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p40 ft17">procent</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p34 ft35">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">framställning av</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">andra mineraliska</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">ämnen än metaller</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">under förut-</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td124"><SPAN class="p13 ft17">sättning att det</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">ingående</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">materialet genom</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">uppvärmning i</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">ugnar förändras</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td124"><SPAN class="p13 ft17">kemiskt eller dess</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p13 ft15">inre fysikaliska</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td72"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td124"><SPAN class="p13 ft13">struktur förändras</SPAN> </TD> <TD class="tr7 td125"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td125"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td72"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p225 ft2">Prop. 2020/21:97 Bilaga 1</P> <P class="p226 ft2">57</P> </DIV> </DIV> </DIV> <DIV id="page_58"> <DIV> <DIV id="id_1"> <P class="p229 ft2">Prop. 2020/21:97 Bilaga 1</P> <P class="p228 ft2">58</P> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t7"> <TR> <TD class="tr6 td54"><SPAN class="p40 ft15">Ändamål</SPAN> </TD> <TD class="tr6 td38"><SPAN class="p13 ft15">Bränsle</SPAN> </TD> <TD class="tr6 td36"><SPAN class="p13 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td55"><SPAN class="p13 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td56"><SPAN class="p13 ft15">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft17">som inte</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft17">från</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p13 ft17">från</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p13 ft17">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td59"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td45"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p13 ft15">skatt</SPAN> </TD> <TD class="tr11 td61"><SPAN class="p13 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17"><SPAN class="ft30">17</SPAN>. Om skatte-</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p43 ft17">Råtallolja</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p43 ft15">och</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">följer av tidigare</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p43 ft17">bränsle</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">punkter, förbruk-</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p43 ft15">som avses</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">ning för fram-</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">ställning av värme</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">i en anläggning för</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p43 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">vilken utsläpps-</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">rätter ska över-</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">lämnas enligt 16 §</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">lagen om vissa</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">utsläpp av växt-</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td41"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">husgaser</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr24 td39"><SPAN class="p40 ft13">a) i kraftvärme-</SPAN> </TD> <TD class="tr24 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr24 td41"><SPAN class="p37 ft22">–</SPAN> </TD> <TD class="tr24 td57"><SPAN class="p43 ft2">9 procent</SPAN> </TD> <TD class="tr24 td58"><SPAN class="p45 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">produktion</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td39"><SPAN class="p40 ft13">b) i annan värme-</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td41"><SPAN class="p37 ft13">–</SPAN> </TD> <TD class="tr0 td57"><SPAN class="p43 ft13">9 procent</SPAN> </TD> <TD class="tr0 td58"><SPAN class="p45 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr6 td59"><SPAN class="p40 ft13">produktion</SPAN> </TD> <TD class="tr6 td47"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td45"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td60"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td61"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p258 ft3">Föreslagen lydelse</P> <P class="p106 ft11">6 a kap.</P> <P class="p259 ft2">1 §</P> <P class="p49 ft2">Bränsle som används för nedan angivna ändamål, i förekommande fall med undantag för vissa bränsleslag, ska helt eller delvis befrias från skatt enligt följande, om inte annat anges.</P> <TABLE cellpadding=0 cellspacing=0 class="t8"> <TR> <TD class="tr6 td19"><SPAN class="p32 ft13">Ändamål</SPAN> </TD> <TD class="tr6 td20"><SPAN class="p13 ft13">Bränsle</SPAN> </TD> <TD class="tr6 td21"><SPAN class="p33 ft13">Befrielse</SPAN> </TD> <TD class="tr6 td22"><SPAN class="p32 ft13">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft13">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft15">som inte</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p33 ft15">från</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p32 ft15">från</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p33 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p32 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td29"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td30"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td31"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p32 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">1. Förbrukning</SPAN> </TD> <TD class="tr0 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">a) för annat</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p34 ft13">100</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">ändamål än som</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p34 ft17">procent</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p33 ft17">procent</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft17">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">motorbränsle eller</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">som bränsle för</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">uppvärmning</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">b) i metallurgiska</SPAN> </TD> <TD class="tr0 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td26"><SPAN class="p34 ft13">100</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">processer under</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p34 ft15">procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">förutsättning att</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">det ingående</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">materialet genom</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">uppvärmning i</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">ugnar förändras</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">kemiskt eller dess</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">inre fysikaliska</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td24"><SPAN class="p32 ft13">struktur förändras</SPAN> </TD> <TD class="tr6 td25"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td26"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_59"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr6 td19"><SPAN class="p32 ft15">Ändamål</SPAN> </TD> <TD class="tr6 td51"><SPAN class="p13 ft15">Bränsle</SPAN> </TD> <TD class="tr6 td37"><SPAN class="p38 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td38"><SPAN class="p32 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft15">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft17">som inte</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p38 ft17">från</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p32 ft17">från</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p2 ft17">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p38 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p32 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td29"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td53"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td46"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p32 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">eller bibehålls i</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">skänkar eller</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">liknande kärl</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">c) i annat fall än</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">som avses i a eller</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">b, då bränslet i en</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">och samma</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">process används</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">både som bränsle</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">för uppvärmning</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">och för annat</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">ändamål än som</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">motorbränsle eller</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">bränsle för</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">uppvärmning</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">2. Förbrukning i</SPAN> </TD> <TD class="tr0 td52"><SPAN class="p43 ft13">Bensin,</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">tåg eller annat</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">bränsle</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">spårbundet</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">färdmedel</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">stycket 3 b</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">3. Förbrukning i</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p43 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">skepp, när skeppet</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">bränsle</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">inte används för</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">privat ändamål</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">i 2 kap. 1 §</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">4. Förbrukning i</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p43 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">båt för vilken</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">bränsle</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p32 ft17">procent</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p14 ft17">procent</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft17">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">medgivande</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">lämnats enligt</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">2 kap. 9 § eller för</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">vilken fiskelicens</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">som inte är</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">begränsad till</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">fiske enbart i</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">enskilt vatten</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">meddelats enligt</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p32 ft17">fiskelagen</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">(1993:787), när</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">båten inte används</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">för privat ändamål</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td24"><SPAN class="p32 ft13">5. Förbrukning i</SPAN> </TD> <TD class="tr0 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td24"><SPAN class="p32 ft13">a) luftfartyg, när</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p43 ft13">Andra</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td24"><SPAN class="p32 ft15">luftfartyget inte</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">bränslen</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr6 td24"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td52"><SPAN class="p43 ft13">än flyg-</SPAN> </TD> <TD class="tr6 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td43"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p225 ft2">Prop. 2020/21:97 Bilaga 1</P> <P class="p226 ft2">59</P> </DIV> </DIV> </DIV> <DIV id="page_60"> <DIV> <DIV id="id_1"> <P class="p227 ft2">Prop. 2020/21:97 Bilaga 1</P> <P class="p228 ft2">60</P> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr6 td35"><SPAN class="p32 ft15">Ändamål</SPAN> </TD> <TD class="tr6 td22"><SPAN class="p37 ft15">Bränsle</SPAN> </TD> <TD class="tr6 td37"><SPAN class="p43 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td22"><SPAN class="p32 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td23"><SPAN class="p2 ft15">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p37 ft17">som inte</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p43 ft17">från</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p32 ft17">från</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p2 ft17">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p37 ft15">ger</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p43 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p32 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p2 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td44"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p37 ft15">befrielse</SPAN> </TD> <TD class="tr11 td46"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p32 ft15">skatt</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p2 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">används för privat</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">fotogen</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">ändamål</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15"><NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">2710 19</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">21)</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">b) luftfartygs-</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p40 ft13">Andra</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">motorer i</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">bränslen</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p40 ft15">procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">provbädd eller</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">än</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">liknande</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">flygbensin</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">anordning</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15"><NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">2710 11</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">31) och</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">flyg-</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">fotogen</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">6. Förbrukning vid</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">framställning av</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p40 ft15">procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p33 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">energiprodukter</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">eller andra</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">produkter för vilka</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">skatteplikt har</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">inträtt för</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">tillverkaren</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13">7. Förbrukning för</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p40 ft13">Bränsle</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p40 ft13">100</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">framställning av</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p40 ft15">procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">skattepliktig</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">elektrisk kraft</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">första</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13"><SPAN class="ft22">8</SPAN>. Om skatte-</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p40 ft13">Bensin,</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p40 ft22">–</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p33 ft13">100</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">råtallolja,</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p33 ft15">procent</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">följer av tidigare</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p40 ft17">bränsle</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">punkter, förbruk-</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">ning för annat</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">ändamål än drift</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">av motordrivna</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p40 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">fordon vid</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">tillverknings-</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">processen i</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">industriell</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">verksamhet i en</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">anläggning för</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">vilken utsläpps-</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">rätter ska över-</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">lämnas enligt 16 §</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">lagen (00) om</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td40"><SPAN class="p32 ft17">vissa utsläpp av</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td40"><SPAN class="p32 ft15">växthusgaser</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td40"><SPAN class="p32 ft13"><SPAN class="ft22">9</SPAN>. Om skatte-</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p40 ft13">–</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p33 ft13">–</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p33 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr6 td40"><SPAN class="p32 ft13">befrielse inte</SPAN> </TD> <TD class="tr6 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p33 ft13">procent</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_61"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t7"> <TR> <TD class="tr6 td54"><SPAN class="p40 ft15">Ändamål</SPAN> </TD> <TD class="tr6 td51"><SPAN class="p13 ft15">Bränsle</SPAN> </TD> <TD class="tr6 td37"><SPAN class="p38 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td22"><SPAN class="p32 ft15">Befrielse</SPAN> </TD> <TD class="tr6 td129"><SPAN class="p40 ft15">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft17">som inte</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p38 ft17">från</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p32 ft17">från</SPAN> </TD> <TD class="tr12 td119"><SPAN class="p40 ft17">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft15">ger</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p38 ft15">energiskatt</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p32 ft15">koldioxid-</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p40 ft15">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr11 td59"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td53"><SPAN class="p13 ft15">befrielse</SPAN> </TD> <TD class="tr11 td46"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p32 ft15">skatt</SPAN> </TD> <TD class="tr11 td130"><SPAN class="p40 ft15">skatt</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">följer av tidigare</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td119"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">punkter, förbruk-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">ning i sodapannor</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td119"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">eller i lutpannor</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td39"><SPAN class="p40 ft13"><SPAN class="ft22">10</SPAN>. Förbrukning i</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft13">100</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p14 ft13">100</SPAN> </TD> <TD class="tr15 td119"><SPAN class="p14 ft13">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">processer för</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p32 ft15">procent</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p14 ft15">procent</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p14 ft15">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">framställning av</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td119"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">andra mineraliska</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">ämnen än metaller</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">under förutsätt-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">ning att det</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">ingående</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td119"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">materialet genom</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">uppvärmning i</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">ugnar förändras</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">kemiskt eller dess</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">inre fysikaliska</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td119"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">struktur förändras</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td39"><SPAN class="p40 ft13"><SPAN class="ft22">11</SPAN>. Om skatte-</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p43 ft13">Råtallolja</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">befrielse inte</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">och</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">följer av tidigare</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p43 ft17">bränsle</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td119"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">punkter, förbruk-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">som avses</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">ning för framställ-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">i 2 kap. 1 §</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">ning av värme i en</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">första</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">anläggning för</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p43 ft15">stycket 3 b</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">vilken utsläpps-</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td119"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">rätter ska över-</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">lämnas enligt 16 §</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">lagen om vissa</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">utsläpp av</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td39"><SPAN class="p40 ft17">växthusgaser</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td119"><SPAN class="p13 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td39"><SPAN class="p40 ft13">a) i kraftvärme-</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p32 ft22">–</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p14 ft13">9 procent</SPAN> </TD> <TD class="tr15 td119"><SPAN class="p14 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td39"><SPAN class="p40 ft15">produktion</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td39"><SPAN class="p40 ft13">b) i annan värme-</SPAN> </TD> <TD class="tr0 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr0 td42"><SPAN class="p32 ft13">–</SPAN> </TD> <TD class="tr0 td27"><SPAN class="p14 ft13">9 procent</SPAN> </TD> <TD class="tr0 td119"><SPAN class="p14 ft13">–</SPAN> </TD> </TR> <TR> <TD class="tr6 td59"><SPAN class="p40 ft13">produktion</SPAN> </TD> <TD class="tr6 td53"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td46"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td32"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td130"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr18 td39"><SPAN class="p1 ft3">Lydelse enligt 1.1</SPAN> </TD> <TD class="tr18 td52"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr18 td131"><SPAN class="p20 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr18 td119"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p106 ft11">6 a kap.</P> <P class="p259 ft2">2 §</P> <P class="p260 ft22">Om råtallolja förbrukas för ändamål som anges i 1 § 9 <NOBR>b–11</NOBR> medges befrielse från energiskatten med ett belopp som motsvarar 35 procent av den energiskatt som tas ut på bränsle enligt 2 kap. 1 § första stycket 3 a.</P> </DIV> <DIV id="id_2"> <P class="p261 ft2">Prop. 2020/21:97 Bilaga 1</P> <P class="p226 ft2">61</P> </DIV> </DIV> </DIV> <DIV id="page_62"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p41 ft2">Prop. 2020/21:97 Bilaga 1</P> </DIV> <DIV id="id_1_2"> <P class="p63 ft2">Om råtallolja förbrukas för ändamål som anges i 1 § 9 <SPAN class="ft3">a </SPAN>medges befrielse från energiskatten med ett belopp som motsvarar <SPAN class="ft3">35 procent av den energiskatt och </SPAN>100 procent av den koldioxidskatt som tas ut på bränsle enligt 2 kap. 1 § första stycket 3 a.</P> <P class="p175 ft2">Om råtallolja förbrukas för ändamål som anges i 1 § <SPAN class="ft3">17</SPAN>, medges befrielse från energiskatten med ett belopp som motsvarar 9 procent av den koldioxidskatt som tas ut på bränsle enligt 2 kap. 1 § första stycket 3 a.</P> </DIV> <DIV id="id_1_3"> <P class="p63 ft2">Om råtallolja förbrukas för ändamål som anges i 1 § <SPAN class="ft3">8 </SPAN>medges befrielse från energiskatten med ett belopp som motsvarar 100 procent av den koldioxidskatt som tas ut på bränsle enligt 2 kap. 1 § första stycket 3 a.</P> <P class="p262 ft2">Om råtallolja förbrukas för ändamål som anges i 1 § <SPAN class="ft3">11</SPAN>, medges befrielse från energiskatten med ett belopp som motsvarar 9 procent av den koldioxidskatt som tas ut på bränsle enligt 2 kap. 1 § första stycket 3 a.</P> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p41 ft2">62</P> </DIV> <DIV id="id_2_2"> <TABLE cellpadding=0 cellspacing=0 class="t36"> <TR> <TD class="tr6 td103"><SPAN class="p13 ft3">Lydelse enligt prop. 2020/21:1</SPAN> </TD> <TD class="tr6 td110"><SPAN class="p13 ft22">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p263 ft11"><SPAN class="ft31">7</SPAN><SPAN class="ft32">kap. </SPAN><SPAN class="ft2">1 §</SPAN></P> <P class="p89 ft2">Den som är skattskyldig får göra avdrag för skatt på bränsle</P> <P class="p122 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft26">som av den skattskyldige exporterats till tredjeland eller förts till en frizon för annat ändamål än att förbrukas där,</SPAN></P> <P class="p120 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft26">som av den skattskyldige förbrukats på ett sätt som ger rätt till skattebefrielse enligt 6 a kap.,</SPAN></P> <P class="p120 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft26">som har tagits emot av en skattebefriad förbrukare i enlighet med vad som framgår av dennes godkännande,</SPAN></P> <P class="p122 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft26">som har tagits emot för förbrukning i skepp eller luftfartyg med de undantag i fråga om vissa bränslen som anges i 6 a kap. 1 § 3 och 5,</SPAN></P> <P class="p120 ft2"><SPAN class="ft2">5.</SPAN><SPAN class="ft26">som har tagits emot för förbrukning i båtar som avses i 6 a kap. 1 § 4 med de undantag i fråga om vissa bränslen som anges i denna punkt.</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD class="tr7 td103"><SPAN class="p14 ft2">Avdrag för skatt på bränsle som</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p33 ft2">Avdrag för skatt på bränsle som</SPAN> </TD> </TR> <TR> <TD class="tr6 td103"><SPAN class="p13 ft2">den skattskyldige förbrukat på ett</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p13 ft2">den skattskyldige förbrukat på ett</SPAN> </TD> </TR> <TR> <TD class="tr6 td103"><SPAN class="p13 ft2">sätt som ger rätt till skattebefrielse</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p13 ft2">sätt som ger rätt till skattebefrielse</SPAN> </TD> </TR> <TR> <TD class="tr6 td103"><SPAN class="p13 ft2">med stöd av 6 a kap. 1 § <SPAN class="ft3">9, 10, 11</SPAN></SPAN> </TD> <TD class="tr6 td87"><SPAN class="p13 ft2">med stöd av 6 a kap. 1 § <SPAN class="ft3">8 </SPAN>eller <SPAN class="ft3">11</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr7 td103"><SPAN class="p13 ft2">eller <SPAN class="ft3">17 </SPAN>eller med stöd av 6 a kap.</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p13 ft2">eller med stöd av 6 a kap. 2 a eller</SPAN> </TD> </TR> <TR> <TD class="tr6 td103"><SPAN class="p13 ft2">2 a eller 2 c § får dock göras endast</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p13 ft2">2 c § får dock göras endast om den</SPAN> </TD> </TR> <TR> <TD class="tr6 td103"><SPAN class="p13 ft2">om den skattskyldige inte är ett</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p13 ft13">skattskyldige inte är ett företag utan</SPAN> </TD> </TR> <TR> <TD class="tr7 td103"><SPAN class="p13 ft2">företag utan rätt till statligt stöd.</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p13 ft2">rätt till statligt stöd.</SPAN> </TD> </TR> <TR> <TD class="tr18 td103"><SPAN class="p13 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr18 td87"><SPAN class="p13 ft3">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p264 ft11">8 kap.</P> <P class="p67 ft2">1 §<SPAN class="ft12">2</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD class="tr7 td103"><SPAN class="p58 ft2">Som skattebefriad förbrukare får</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p16 ft2">Som skattebefriad förbrukare får</SPAN> </TD> </TR> <TR> <TD class="tr6 td103"><SPAN class="p58 ft2">godkännas den som förbrukar</SPAN> </TD> <TD class="tr6 td87"><SPAN class="p16 ft2">godkännas den som förbrukar</SPAN> </TD> </TR> </TABLE> <P class="p265 ft20"><SPAN class="ft33">2</SPAN><SPAN class="ft36">Senaste lydelse 2016:505.</SPAN></P> </DIV> </DIV> </DIV> <DIV id="page_63"> <DIV id="id_1"> <DIV id="id_1_1"> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD colspan=3 class="tr9 td86"><SPAN class="p13 ft2">bränsle för ändamål som anges i</SPAN> </TD> <TD colspan=3 class="tr9 td92"><SPAN class="p13 ft2">bränsle för ändamål som anges i</SPAN> </TD> </TR> <TR> <TD class="tr6 td41"><SPAN class="p13 ft2">6 a kap. 1 §</SPAN> </TD> <TD colspan=2 class="tr6 td204"><SPAN class="p72 ft2"><NOBR>1–5,</NOBR> <SPAN class="ft3">12 </SPAN>eller <SPAN class="ft3">16 </SPAN>om</SPAN> </TD> <TD class="tr6 td119"><SPAN class="p13 ft2">6 a kap. 1 §</SPAN> </TD> <TD class="tr6 td205"><SPAN class="p13 ft2"><NOBR>1–5,</NOBR> <SPAN class="ft3">9 </SPAN>eller <SPAN class="ft3">10</SPAN></SPAN> </TD> <TD class="tr6 td137"><SPAN class="p16 ft2">om</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td86"><SPAN class="p13 ft2">förbrukaren med hänsyn till sina</SPAN> </TD> <TD colspan=3 class="tr6 td92"><SPAN class="p13 ft2">förbrukaren med hänsyn till sina</SPAN> </TD> </TR> <TR> <TD class="tr6 td41"><SPAN class="p13 ft2">ekonomiska</SPAN> </TD> <TD class="tr6 td206"><SPAN class="p14 ft2">förhållanden</SPAN> </TD> <TD class="tr6 td138"><SPAN class="p72 ft13">och</SPAN> </TD> <TD class="tr6 td119"><SPAN class="p13 ft2">ekonomiska</SPAN> </TD> <TD class="tr6 td205"><SPAN class="p40 ft2">förhållanden</SPAN> </TD> <TD class="tr6 td137"><SPAN class="p16 ft13">och</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td207"><SPAN class="p13 ft2">omständigheterna i övrigt</SPAN> </TD> <TD class="tr7 td138"><SPAN class="p72 ft2">är</SPAN> </TD> <TD colspan=2 class="tr7 td207"><SPAN class="p13 ft2">omständigheterna i övrigt</SPAN> </TD> <TD class="tr7 td137"><SPAN class="p16 ft2">är</SPAN> </TD> </TR> <TR> <TD class="tr6 td41"><SPAN class="p13 ft2">lämplig.</SPAN> </TD> <TD class="tr6 td206"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td138"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td119"><SPAN class="p13 ft2">lämplig.</SPAN> </TD> <TD class="tr6 td205"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td137"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p92 ft2">Ett godkännande enligt första stycket får meddelas för viss tid eller tills vidare. Godkännande tills vidare får meddelas den som tidigare hanterat obeskattat bränsle utan anmärkning. Ett godkännande får förenas med villkor.</P> <P class="p92 ft2">Den som godkänts som skattebefriad förbrukare får från en skattskyldig ta emot bränsle utan skatt, eller med nedsatt skatt, i den omfattning bränslet enligt 6 a kap. är befriat från skatt.</P> <P class="p266 ft11"><SPAN class="ft11">9</SPAN><SPAN class="ft28">kap. </SPAN><SPAN class="ft2">2 §</SPAN></P> <P class="p92 ft2">Om någon som inte är skattskyldig eller skattebefriad förbrukare har förbrukat bränsle på ett sådant sätt som ger rätt till skattebefrielse enligt 6 a kap., medger beskattningsmyndigheten efter ansökan från förbrukaren</P> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD colspan=5 class="tr7 td86"><SPAN class="p13 ft2">återbetalning av skatten på bränslet.</SPAN> </TD> <TD class="tr7 td113"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td69"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr6 td14"><SPAN class="p14 ft2">Återbetalning</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p17 ft2">med</SPAN> </TD> <TD class="tr6 td208"><SPAN class="p142 ft13">stöd</SPAN> </TD> <TD class="tr6 td162"><SPAN class="p72 ft13">av</SPAN> </TD> <TD class="tr6 td113"><SPAN class="p14 ft2">Återbetalning med stöd</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p16 ft2">av</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td86"><SPAN class="p13 ft2">6 a kap. 1 § <SPAN class="ft3">9, 10, 11 </SPAN>eller <SPAN class="ft3">17 </SPAN>eller</SPAN> </TD> <TD class="tr6 td113"><SPAN class="p13 ft2">6 a kap. 1 § <SPAN class="ft3">8 </SPAN>eller <SPAN class="ft3">11 </SPAN>eller</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p16 ft2">med</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td86"><SPAN class="p13 ft2">med stöd av 6 a kap. 2 a, 2 b eller</SPAN> </TD> <TD colspan=2 class="tr7 td92"><SPAN class="p13 ft2">stöd av 6 a kap. 2 a, 2 b eller 2 c §</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td86"><SPAN class="p13 ft2">2 c § medges endast om sökanden</SPAN> </TD> <TD colspan=2 class="tr6 td92"><SPAN class="p13 ft13">medges endast om sökanden inte är</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td86"><SPAN class="p13 ft2">inte är ett företag utan rätt till</SPAN> </TD> <TD colspan=2 class="tr6 td92"><SPAN class="p13 ft13">ett företag utan rätt till statligt stöd.</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td86"><SPAN class="p13 ft2">statligt stöd. I dessa fall krävs även</SPAN> </TD> <TD colspan=2 class="tr7 td92"><SPAN class="p13 ft13">I dessa fall krävs även att sökanden</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td86"><SPAN class="p13 ft2">att sökanden lämnar uppgifter om</SPAN> </TD> <TD colspan=2 class="tr6 td92"><SPAN class="p13 ft2">lämnar uppgifter om stödmottagare</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td86"><SPAN class="p13 ft2">stödmottagare för sin verksamhet,</SPAN> </TD> <TD colspan=2 class="tr6 td92"><SPAN class="p13 ft2">för sin verksamhet, om åter-</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td86"><SPAN class="p13 ft2">om återbetalning söks med belopp</SPAN> </TD> <TD colspan=2 class="tr7 td92"><SPAN class="p13 ft2">betalning söks med belopp som</SPAN> </TD> </TR> <TR> <TD class="tr6 td98"><SPAN class="p13 ft2">som</SPAN> </TD> <TD class="tr6 td208"><SPAN class="p267 ft2">medför</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p128 ft13">att</SPAN> </TD> <TD colspan=2 class="tr6 td140"><SPAN class="p72 ft2">sökandens</SPAN> </TD> <TD colspan=2 class="tr6 td92"><SPAN class="p13 ft13">medför att sökandens sammanlagda</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td86"><SPAN class="p13 ft2">sammanlagda återbetalning inom</SPAN> </TD> <TD colspan=2 class="tr6 td92"><SPAN class="p13 ft2">återbetalning inom stödordningen</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td14"><SPAN class="p13 ft2">stödordningen</SPAN> </TD> <TD class="tr7 td70"><SPAN class="p38 ft2">per</SPAN> </TD> <TD colspan=2 class="tr7 td140"><SPAN class="p72 ft2">kalenderår</SPAN> </TD> <TD colspan=2 class="tr7 td92"><SPAN class="p13 ft2">per kalenderår uppgår till minst</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr6 td14"><SPAN class="p13 ft2">uppgår till minst</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td208"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td162"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td113"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td86"><SPAN class="p14 ft2">1. 15 000 euro i fall som avses i</SPAN> </TD> <TD colspan=2 class="tr6 td92"><SPAN class="p16 ft2">1. 15 000 euro i fall som avses i</SPAN> </TD> </TR> <TR> <TD class="tr7 td98"><SPAN class="p13 ft2">6 a kap.</SPAN> </TD> <TD class="tr7 td208"><SPAN class="p87 ft3">1 § 10</SPAN> </TD> <TD class="tr7 td70"><SPAN class="p132 ft3">eller</SPAN> </TD> <TD colspan=2 class="tr7 td140"><SPAN class="p72 ft2">2 a § första</SPAN> </TD> <TD colspan=2 class="tr7 td92"><SPAN class="p13 ft2">6 a kap. 2 a § första stycket 2, eller</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr6 td14"><SPAN class="p13 ft2">stycket 2, eller</SPAN> </TD> <TD class="tr6 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td208"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td162"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td113"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr6 td209"><SPAN class="p14 ft2">2. 200 000 euro i övriga fall.</SPAN> </TD> <TD class="tr6 td162"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td113"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td14"><SPAN class="p14 ft2">Återbetalning</SPAN> </TD> <TD class="tr7 td70"><SPAN class="p132 ft2">med</SPAN> </TD> <TD class="tr7 td208"><SPAN class="p142 ft2">stöd av</SPAN> </TD> <TD colspan=2 class="tr7 td210"><SPAN class="p43 ft2">6 a kap. 2 c § medges endast i</SPAN> </TD> <TD class="tr7 td69"><SPAN class="p16 ft2">den</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr6 td211"><SPAN class="p13 ft2">utsträckning avdragsrätt inte följer av 7 kap. 3 §.</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr19 td212"><SPAN class="p13 ft3">Lydelse enligt 1.1</SPAN> </TD> <TD class="tr19 td208"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td162"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td113"><SPAN class="p13 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr19 td69"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td98"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td208"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td70"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td208"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td162"><SPAN class="p16 ft2">5 §</SPAN> </TD> <TD class="tr19 td113"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td69"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_1_2"> <P class="p41 ft2">Prop. 2020/21:97 Bilaga 1</P> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p268 ft2">Beskattningsmyndigheten medger, i den omfattning som anges i <NOBR>andra–fjärde</NOBR> styckena, efter ansökan från förbrukaren återbetalning av skatt på elektrisk kraft och bränsle som denne förbrukat för framställning av värme eller</P> </DIV> <DIV id="id_2_2"> <P class="p268 ft2">Beskattningsmyndigheten medger, i den omfattning som anges i <NOBR>andra–fjärde</NOBR> styckena, efter ansökan från förbrukaren återbetalning av skatt på elektrisk kraft och bränsle som denne förbrukat för framställning av värme eller</P> </DIV> </DIV> <DIV id="id_3"> <P class="p41 ft2">63</P> </DIV> </DIV> <DIV id="page_64"> <DIV> <DIV id="id_1"> <P class="p227 ft2">Prop. 2020/21:97 Bilaga 1</P> <P class="p228 ft2">64</P> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD colspan=6 class="tr9 td103"><SPAN class="p13 ft2">kyla som levererats för ändamål</SPAN> </TD> <TD colspan=4 class="tr9 td87"><SPAN class="p13 ft2">kyla som levererats för ändamål</SPAN> </TD> </TR> <TR> <TD class="tr6 td138"><SPAN class="p13 ft2">som</SPAN> </TD> <TD class="tr6 td162"><SPAN class="p13 ft2">ger</SPAN> </TD> <TD colspan=3 class="tr6 td151"><SPAN class="p269 ft2">skattebefrielse</SPAN> </TD> <TD class="tr6 td213"><SPAN class="p58 ft2">enligt</SPAN> </TD> <TD class="tr6 td58"><SPAN class="p13 ft2">som ger</SPAN> </TD> <TD colspan=2 class="tr6 td14"><SPAN class="p45 ft2">skattebefrielse</SPAN> </TD> <TD class="tr6 td192"><SPAN class="p16 ft2">enligt</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr6 td103"><SPAN class="p13 ft2">6 a kap. 1 § 1, 6, <SPAN class="ft3">9, 10, 11 </SPAN>eller <SPAN class="ft3">16</SPAN></SPAN> </TD> <TD colspan=4 class="tr6 td87"><SPAN class="p13 ft2">6 a kap. 1 § 1, 6 eller <SPAN class="ft3">10, </SPAN>11 kap.</SPAN> </TD> </TR> <TR> <TD class="tr6 td138"><SPAN class="p13 ft3">eller</SPAN> </TD> <TD colspan=2 class="tr6 td98"><SPAN class="p13 ft3">enligt</SPAN> </TD> <TD class="tr6 td214"><SPAN class="p86 ft2">11 kap.</SPAN> </TD> <TD class="tr6 td120"><SPAN class="p270 ft2">9 §</SPAN> </TD> <TD class="tr6 td213"><SPAN class="p58 ft2">första</SPAN> </TD> <TD colspan=4 class="tr6 td87"><SPAN class="p13 ft2">9 § första stycket 2, 3<SPAN class="ft3">, </SPAN>5 <SPAN class="ft3">eller 6, 12</SPAN></SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td103"><SPAN class="p13 ft2">stycket 2, 3 <SPAN class="ft3">eller </SPAN>5. Med förbruk-</SPAN> </TD> <TD colspan=4 class="tr7 td87"><SPAN class="p13 ft2"><SPAN class="ft3">eller 12 a §</SPAN>. Med förbrukning för</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr6 td103"><SPAN class="p13 ft2">ning för framställning av värme</SPAN> </TD> <TD colspan=4 class="tr6 td87"><SPAN class="p13 ft2">framställning av värme eller kyla</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr6 td103"><SPAN class="p13 ft2">eller kyla avses i fråga om åter-</SPAN> </TD> <TD colspan=4 class="tr6 td87"><SPAN class="p13 ft2">avses i fråga om återbetalning av</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td103"><SPAN class="p13 ft2">betalning av skatt på elektrisk kraft</SPAN> </TD> <TD colspan=4 class="tr7 td87"><SPAN class="p13 ft2">skatt på elektrisk kraft även sådan</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr6 td103"><SPAN class="p13 ft2">även sådan förbrukning som skett i</SPAN> </TD> <TD colspan=4 class="tr6 td87"><SPAN class="p13 ft2">förbrukning som skett i samband</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr6 td103"><SPAN class="p13 ft2">samband med framställningen för</SPAN> </TD> <TD colspan=4 class="tr6 td87"><SPAN class="p13 ft2">med framställningen för drift av</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td103"><SPAN class="p13 ft2">drift av pumpar, fläktar och andra</SPAN> </TD> <TD colspan=4 class="tr7 td87"><SPAN class="p13 ft2">pumpar, fläktar och andra hjälp-</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr6 td103"><SPAN class="p13 ft2">hjälpanordningar som är nöd-</SPAN> </TD> <TD colspan=4 class="tr6 td87"><SPAN class="p13 ft2">anordningar som är nödvändiga för</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr6 td103"><SPAN class="p13 ft2">vändiga för driften av anlägg-</SPAN> </TD> <TD colspan=3 class="tr6 td215"><SPAN class="p13 ft2">driften av anläggningen.</SPAN> </TD> <TD class="tr6 td192"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td58"><SPAN class="p13 ft2">ningen.</SPAN> </TD> <TD class="tr7 td144"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td214"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td213"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td193"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td192"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr6 td216"><SPAN class="p14 ft2">Återbetalning medges vid leverans för</SPAN> </TD> <TD class="tr6 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td193"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td192"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td149"><SPAN class="p14 ft2">1. tillverkningsprocessen</SPAN> </TD> <TD class="tr6 td213"><SPAN class="p58 ft2">i</SPAN> </TD> <TD colspan=3 class="tr6 td215"><SPAN class="p33 ft2">1. tillverkningsprocessen</SPAN> </TD> <TD class="tr6 td192"><SPAN class="p16 ft2">i</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td58"><SPAN class="p13 ft2">industriell</SPAN> </TD> <TD colspan=4 class="tr7 td131"><SPAN class="p58 ft2">verksamhet eller för</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p13 ft2">industriell</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p1 ft2">verksamhet</SPAN> </TD> <TD colspan=2 class="tr7 td17"><SPAN class="p16 ft2">eller för</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td88"><SPAN class="p13 ft2">yrkesmässig</SPAN> </TD> <TD class="tr6 td214"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td179"><SPAN class="p58 ft2"><NOBR>jordbruks-,</NOBR></SPAN> </TD> <TD colspan=2 class="tr6 td217"><SPAN class="p13 ft2">yrkesmässig</SPAN> </TD> <TD colspan=2 class="tr6 td17"><SPAN class="p16 ft2"><NOBR>jordbruks-,</NOBR></SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr6 td103"><SPAN class="p13 ft2">skogsbruks- eller vattenbruks-</SPAN> </TD> <TD colspan=4 class="tr6 td87"><SPAN class="p13 ft2">skogsbruks- eller vattenbruks-</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td147"><SPAN class="p13 ft2">verksamhet, för</SPAN> </TD> <TD class="tr7 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td213"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr7 td87"><SPAN class="p13 ft2">verksamhet, för elektrisk kraft med</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr6 td103"><SPAN class="p14 ft2"><SPAN class="ft3">a) </SPAN>elektrisk kraft med den del av</SPAN> </TD> <TD colspan=4 class="tr6 td87"><SPAN class="p13 ft2">den del av energiskatten som</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td88"><SPAN class="p13 ft2">energiskatten</SPAN> </TD> <TD class="tr6 td214"><SPAN class="p57 ft2">som</SPAN> </TD> <TD colspan=2 class="tr6 td179"><SPAN class="p58 ft2">överstiger</SPAN> </TD> <TD class="tr6 td58"><SPAN class="p13 ft2">överstiger</SPAN> </TD> <TD class="tr6 td58"><SPAN class="p13 ft2">0,6 öre per</SPAN> </TD> <TD colspan=2 class="tr6 td17"><SPAN class="p16 ft2">kilowatt-</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td149"><SPAN class="p13 ft2">0,6 öre per kilowattimme,</SPAN> </TD> <TD class="tr7 td213"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p13 ft2">timme,</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td193"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td192"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td88"><SPAN class="p14 ft3">b) råtallolja</SPAN> </TD> <TD class="tr6 td214"><SPAN class="p139 ft3">med</SPAN> </TD> <TD class="tr6 td120"><SPAN class="p139 ft3">ett</SPAN> </TD> <TD class="tr6 td213"><SPAN class="p58 ft3">energi-</SPAN> </TD> <TD class="tr6 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td193"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td192"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td88"><SPAN class="p13 ft3">skattebelopp</SPAN> </TD> <TD class="tr6 td214"><SPAN class="p139 ft3">som</SPAN> </TD> <TD colspan=2 class="tr6 td179"><SPAN class="p58 ft3">motsvarar</SPAN> </TD> <TD class="tr6 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td58"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td193"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td192"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p271 ft3">70 procent av den energiskatt som tas ut på bränsle som avses i 2 kap. 1 § första stycket 3 a,</P> <P class="p272 ft3"><SPAN class="ft22">c)</SPAN><SPAN class="ft37">andra bränslen än råtallolja med 70 procent av energiskatten,</SPAN></P> <P class="p92 ft2">2. annat ändamål än som avses under 1, med hela energiskatten på elektrisk kraft och med hela energiskatten, koldioxidskatten och svavelskatten på bränsle.</P> <P class="p92 ft2">Om leverans skett för Om leverans skett för tillverkningsprocessen i sådan tillverkningsprocessen i sådan</P> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD colspan=4 class="tr6 td103"><SPAN class="p13 ft2">industriell verksamhet som tillhör</SPAN> </TD> <TD colspan=3 class="tr6 td87"><SPAN class="p13 ft2">industriell verksamhet som tillhör</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr6 td103"><SPAN class="p13 ft2">en verksamhetskategori som anges</SPAN> </TD> <TD colspan=3 class="tr6 td87"><SPAN class="p13 ft2">en verksamhetskategori som anges</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td103"><SPAN class="p13 ft2">i bilaga I till Europaparlamentets</SPAN> </TD> <TD colspan=3 class="tr7 td87"><SPAN class="p13 ft2">i bilaga I till Europaparlamentets</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr6 td103"><SPAN class="p13 ft2">och rådets direktiv 2003/87/EG av</SPAN> </TD> <TD colspan=3 class="tr6 td87"><SPAN class="p13 ft2">och rådets direktiv 2003/87/EG av</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr6 td103"><SPAN class="p13 ft2">den 13 oktober 2003 om ett system</SPAN> </TD> <TD colspan=3 class="tr6 td87"><SPAN class="p13 ft2">den 13 oktober 2003 om ett system</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td103"><SPAN class="p13 ft2">för handel med utsläppsrätter för</SPAN> </TD> <TD colspan=3 class="tr7 td87"><SPAN class="p13 ft2">för handel med utsläppsrätter för</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr6 td124"><SPAN class="p13 ft2">växthusgaser inom</SPAN> </TD> <TD colspan=2 class="tr6 td218"><SPAN class="p58 ft2">gemenskapen</SPAN> </TD> <TD class="tr6 td219"><SPAN class="p13 ft2">växthusgaser inom</SPAN> </TD> <TD colspan=2 class="tr6 td140"><SPAN class="p16 ft2">gemenskapen</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr6 td103"><SPAN class="p13 ft2">och om ändring av rådets direktiv</SPAN> </TD> <TD colspan=3 class="tr6 td87"><SPAN class="p13 ft2">och om ändring av rådets direktiv</SPAN> </TD> </TR> <TR> <TD class="tr7 td58"><SPAN class="p13 ft2">96/61/EG,</SPAN> </TD> <TD class="tr7 td114"><SPAN class="p13 ft2">senast</SPAN> </TD> <TD colspan=2 class="tr7 td218"><SPAN class="p58 ft2">ändrat genom</SPAN> </TD> <TD class="tr7 td219"><SPAN class="p13 ft2">96/61/EG, senast</SPAN> </TD> <TD class="tr7 td114"><SPAN class="p13 ft2">ändrat</SPAN> </TD> <TD class="tr7 td117"><SPAN class="p16 ft2">genom</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr6 td124"><SPAN class="p13 ft2">Europaparlamentets</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p129 ft2">och</SPAN> </TD> <TD class="tr6 td125"><SPAN class="p58 ft2">rådets</SPAN> </TD> <TD class="tr6 td219"><SPAN class="p13 ft2">Europaparlamentets</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p129 ft2">och</SPAN> </TD> <TD class="tr6 td117"><SPAN class="p16 ft2">rådets</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr6 td103"><SPAN class="p13 ft2">direktiv 2009/29/EG, medges <SPAN class="ft3">dock</SPAN></SPAN> </TD> <TD colspan=3 class="tr6 td87"><SPAN class="p13 ft2">direktiv 2009/29/EG, medges åter-</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td124"><SPAN class="p13 ft2">återbetalning <SPAN class="ft3">enligt</SPAN></SPAN> </TD> <TD class="tr7 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td125"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td219"><SPAN class="p13 ft2">betalning <SPAN class="ft3">för</SPAN></SPAN> </TD> <TD class="tr7 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td117"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td58"><SPAN class="p14 ft3"><SPAN class="ft2">1. </SPAN>andra</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p45 ft3">stycket</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p44 ft3">1 b</SPAN> </TD> <TD class="tr6 td125"><SPAN class="p58 ft2">med ett</SPAN> </TD> <TD colspan=3 class="tr6 td87"><SPAN class="p16 ft2">1. <SPAN class="ft3">råtallolja </SPAN>med ett energiskatte-</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr6 td103"><SPAN class="p13 ft2">energiskattebelopp som motsvarar</SPAN> </TD> <TD colspan=3 class="tr6 td87"><SPAN class="p13 ft2">belopp som motsvarar 100 procent</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td103"><SPAN class="p13 ft3">35 procent av den energiskatt och</SPAN> </TD> <TD colspan=3 class="tr7 td87"><SPAN class="p13 ft2">av den koldioxidskatt som tas ut på</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr6 td103"><SPAN class="p13 ft2">100 procent av den koldioxidskatt</SPAN> </TD> <TD class="tr6 td219"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td114"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td117"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_65"> <TABLE cellpadding=0 cellspacing=0 class="t25"> <TR> <TD colspan=5 class="tr9 td86"><SPAN class="p13 ft2">som tas ut på bränsle som avses i</SPAN> </TD> <TD colspan=6 class="tr9 td220"><SPAN class="p13 ft2">bränsle som avses i 2 kap. 1 § första</SPAN> </TD> <TD class="tr9 td14"><SPAN class="p13 ft2">Prop. 2020/21:97</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td86"><SPAN class="p13 ft2">2 kap. 1 § första stycket 3 a, och</SPAN> </TD> <TD class="tr7 td151"><SPAN class="p13 ft2">stycket 3 a, och</SPAN> </TD> <TD class="tr7 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td221"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td139"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td14"><SPAN class="p13 ft2">Bilaga 1</SPAN> </TD> </TR> <TR> <TD class="tr6 td17"><SPAN class="p14 ft2">2. andra</SPAN> </TD> <TD colspan=2 class="tr6 td160"><SPAN class="p273 ft22">stycket</SPAN> </TD> <TD class="tr6 td139"><SPAN class="p14 ft3">1 c</SPAN> </TD> <TD class="tr6 td177"><SPAN class="p72 ft2">med</SPAN> </TD> <TD colspan=2 class="tr6 td222"><SPAN class="p14 ft2">2. andra <SPAN class="ft3">bränslen</SPAN></SPAN> </TD> <TD class="tr6 td73"><SPAN class="p13 ft3">än</SPAN> </TD> <TD colspan=3 class="tr6 td42"><SPAN class="p267 ft3">råtallolja</SPAN> </TD> <TD class="tr6 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td17"><SPAN class="p13 ft3">35 procent</SPAN> </TD> <TD class="tr6 td166"><SPAN class="p32 ft3">av</SPAN> </TD> <TD colspan=3 class="tr6 td223"><SPAN class="p72 ft3">energiskatten och</SPAN> </TD> <TD colspan=3 class="tr6 td204"><SPAN class="p13 ft2">med 100 procent av</SPAN> </TD> <TD colspan=3 class="tr6 td42"><SPAN class="p267 ft2">koldioxid-</SPAN> </TD> <TD class="tr6 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td86"><SPAN class="p13 ft2">100 procent av koldioxidskatten.</SPAN> </TD> <TD class="tr7 td151"><SPAN class="p13 ft2">skatten.</SPAN> </TD> <TD class="tr7 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td221"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td139"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=11 class="tr6 td224"><SPAN class="p267 ft2">För bensin och bränsle som avses i 2 kap. 1 § första stycket 3 b medges</SPAN> </TD> <TD class="tr6 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr6 td184"><SPAN class="p13 ft2">inte någon återbetalning av skatt enligt denna paragraf.</SPAN> </TD> <TD class="tr6 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td221"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td139"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr19 td62"><SPAN class="p13 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr19 td139"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td177"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr19 td222"><SPAN class="p13 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr19 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td221"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td139"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr25 td17"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td166"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td12"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td139"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr25 td225"><SPAN class="p274 ft2">7 §<SPAN class="ft12">3</SPAN></SPAN> </TD> <TD class="tr25 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td221"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td139"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr25 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td86"><SPAN class="p72 ft2">Ansökan om återbetalning eller</SPAN> </TD> <TD colspan=6 class="tr6 td220"><SPAN class="p267 ft2">Ansökan om återbetalning eller</SPAN> </TD> <TD class="tr6 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr6 td151"><SPAN class="p13 ft2">kompensation</SPAN> </TD> <TD class="tr6 td12"><SPAN class="p13 ft2">enligt</SPAN> </TD> <TD colspan=2 class="tr6 td16"><SPAN class="p72 ft2"><NOBR>2–6</NOBR> §§ ska</SPAN> </TD> <TD class="tr6 td151"><SPAN class="p13 ft2">kompensation</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p13 ft2">enligt</SPAN> </TD> <TD colspan=3 class="tr6 td18"><SPAN class="p17 ft2"><NOBR>2–6</NOBR> §§</SPAN> </TD> <TD class="tr6 td139"><SPAN class="p267 ft13">ska</SPAN> </TD> <TD class="tr6 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td86"><SPAN class="p13 ft2">omfatta en period om ett</SPAN> </TD> <TD colspan=6 class="tr6 td220"><SPAN class="p13 ft2">omfatta en period om ett</SPAN> </TD> <TD class="tr6 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td151"><SPAN class="p13 ft2">kalenderkvartal</SPAN> </TD> <TD class="tr7 td12"><SPAN class="p275 ft13">och</SPAN> </TD> <TD class="tr7 td139"><SPAN class="p43 ft2">ska</SPAN> </TD> <TD class="tr7 td177"><SPAN class="p72 ft2">lämnas</SPAN> </TD> <TD class="tr7 td151"><SPAN class="p13 ft2">kalenderkvartal</SPAN> </TD> <TD class="tr7 td71"><SPAN class="p40 ft2">och</SPAN> </TD> <TD colspan=2 class="tr7 td193"><SPAN class="p37 ft2">ska</SPAN> </TD> <TD colspan=2 class="tr7 td177"><SPAN class="p267 ft2">lämnas</SPAN> </TD> <TD class="tr7 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr6 td151"><SPAN class="p13 ft2">elektroniskt.</SPAN> </TD> <TD class="tr6 td12"><SPAN class="p276 ft2">I</SPAN> </TD> <TD class="tr6 td139"><SPAN class="p13 ft2">fråga</SPAN> </TD> <TD class="tr6 td177"><SPAN class="p72 ft2">om</SPAN> </TD> <TD class="tr6 td151"><SPAN class="p13 ft2">elektroniskt.</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p17 ft2">I</SPAN> </TD> <TD colspan=3 class="tr6 td18"><SPAN class="p45 ft2">fråga</SPAN> </TD> <TD class="tr6 td139"><SPAN class="p267 ft2">om</SPAN> </TD> <TD class="tr6 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td86"><SPAN class="p13 ft2">återbetalning enligt 2 § som görs</SPAN> </TD> <TD colspan=6 class="tr6 td220"><SPAN class="p13 ft2">återbetalning enligt 2 § som görs</SPAN> </TD> <TD class="tr6 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td17"><SPAN class="p13 ft2">med stöd</SPAN> </TD> <TD colspan=3 class="tr7 td182"><SPAN class="p128 ft2">av 6 a kap. <SPAN class="ft3">1 §</SPAN></SPAN> </TD> <TD class="tr7 td177"><SPAN class="p72 ft3">10, 11</SPAN> </TD> <TD colspan=6 class="tr7 td220"><SPAN class="p13 ft2">med stöd av 6 a kap. 2 a § ska dock</SPAN> </TD> <TD class="tr7 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td86"><SPAN class="p13 ft2"><SPAN class="ft3">eller </SPAN>2 a § ska dock återbetalningen</SPAN> </TD> <TD colspan=6 class="tr6 td220"><SPAN class="p13 ft2">återbetalningen omfatta en period</SPAN> </TD> <TD class="tr6 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td86"><SPAN class="p13 ft2">omfatta en period om ett kalender-</SPAN> </TD> <TD colspan=6 class="tr6 td220"><SPAN class="p13 ft2">om ett kalenderår. Om sökanden</SPAN> </TD> <TD class="tr6 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td86"><SPAN class="p13 ft2">år. Om sökanden beräknas förbruka</SPAN> </TD> <TD colspan=6 class="tr7 td220"><SPAN class="p13 ft2">beräknas förbruka bränsle i större</SPAN> </TD> <TD class="tr7 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td86"><SPAN class="p13 ft2">bränsle i större omfattning, får dock</SPAN> </TD> <TD colspan=6 class="tr6 td220"><SPAN class="p13 ft2">omfattning, får dock beskattnings-</SPAN> </TD> <TD class="tr6 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr6 td149"><SPAN class="p13 ft2">beskattningsmyndigheten</SPAN> </TD> <TD class="tr6 td177"><SPAN class="p72 ft2">medge</SPAN> </TD> <TD colspan=2 class="tr6 td222"><SPAN class="p13 ft2">myndigheten medge</SPAN> </TD> <TD colspan=2 class="tr6 td193"><SPAN class="p44 ft2">att</SPAN> </TD> <TD colspan=2 class="tr6 td177"><SPAN class="p267 ft13">ansökan</SPAN> </TD> <TD class="tr6 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td86"><SPAN class="p13 ft2">att ansökan görs per kalender-</SPAN> </TD> <TD colspan=6 class="tr7 td220"><SPAN class="p13 ft2">görs per kalenderkvartal. Ett sådant</SPAN> </TD> <TD class="tr7 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td86"><SPAN class="p13 ft2">kvartal. Ett sådant beslut får</SPAN> </TD> <TD colspan=6 class="tr6 td220"><SPAN class="p13 ft2">beslut får återkallas om sökanden</SPAN> </TD> <TD class="tr6 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr6 td86"><SPAN class="p13 ft2">återkallas om sökanden begär det</SPAN> </TD> <TD colspan=6 class="tr6 td220"><SPAN class="p13 ft2">begär det eller förutsättningar för</SPAN> </TD> <TD class="tr6 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td86"><SPAN class="p13 ft2">eller förutsättningar för med-</SPAN> </TD> <TD colspan=3 class="tr7 td204"><SPAN class="p13 ft2">medgivande inte finns.</SPAN> </TD> <TD class="tr7 td221"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td139"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td62"><SPAN class="p13 ft2">givande inte finns.</SPAN> </TD> <TD class="tr6 td139"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td177"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td151"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td73"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td221"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td120"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td139"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr6 td14"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p73 ft2">Ansökan om återbetalning eller kompensation ska lämnas in till beskattningsmyndigheten inom tre år efter utgången av kalenderåret respektive kalenderkvartalet.</P> <P class="p277 ft2">8 §<SPAN class="ft12">4</SPAN></P> <P class="p73 ft2">Rätt till återbetalning eller kompensation enligt 2, 3 och 6 §§ föreligger endast när ersättningen för ett kalenderkvartal uppgår till</P> <P class="p89 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft25">minst 1 000 kronor i fall som avses i 2 eller 6 §, och</SPAN></P> <P class="p119 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft25">minst 500 kronor i fall som avses i 3 §.</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD class="tr6 td147"><SPAN class="p14 ft2">Sådan återbetalning</SPAN> </TD> <TD class="tr6 td83"><SPAN class="p40 ft2">enligt 2</SPAN> </TD> <TD class="tr6 td166"><SPAN class="p72 ft2">§</SPAN> </TD> <TD class="tr6 td92"><SPAN class="p16 ft2">Sådan återbetalning enligt 2 §</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr6 td118"><SPAN class="p13 ft2">som görs med stöd av 6 a kap. <SPAN class="ft3">1</SPAN></SPAN> </TD> <TD class="tr6 td166"><SPAN class="p72 ft3">§</SPAN> </TD> <TD class="tr6 td92"><SPAN class="p16 ft2">som görs med stöd av 6 a kap. 2 a §</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td86"><SPAN class="p13 ft2"><SPAN class="ft3">10, 11 eller </SPAN>2 a § får dock göras när</SPAN> </TD> <TD class="tr7 td92"><SPAN class="p16 ft2">får dock göras när den samman-</SPAN> </TD> </TR> <TR> <TD class="tr6 td147"><SPAN class="p13 ft2">den sammanlagda</SPAN> </TD> <TD colspan=2 class="tr6 td226"><SPAN class="p72 ft13">ersättningen</SPAN> </TD> <TD class="tr6 td92"><SPAN class="p16 ft2">lagda ersättningen uppgår till minst</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td86"><SPAN class="p13 ft2">uppgår till minst 500 kronor per</SPAN> </TD> <TD class="tr6 td92"><SPAN class="p145 ft2">500 kronor per kalenderår.</SPAN> </TD> </TR> <TR> <TD class="tr7 td147"><SPAN class="p13 ft2">kalenderår.</SPAN> </TD> <TD class="tr7 td83"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td166"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td92"><SPAN class="p13 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p68 ft2">Rätt till återbetalning enligt 5 och 5 a §§ föreligger endast för den del av den sammanlagda ersättningen som överstiger 2 000 kronor per kalenderkvartal och endast om</P> <P class="p89 ft2">1. stödmottagaren inte är ett företag utan rätt till statligt stöd, och</P> <TABLE cellpadding=0 cellspacing=0 class="t37"> <TR> <TD class="tr6 td141"><SPAN class="p134 ft33">3</SPAN> </TD> <TD class="tr6 td142"><SPAN class="p1 ft20">Senaste lydelse 2017:1208.</SPAN> </TD> <TD rowspan=2 class="tr24 td94"><SPAN class="p16 ft2">65</SPAN> </TD> </TR> <TR> <TD class="tr11 td141"><SPAN class="p134 ft33">4</SPAN> </TD> <TD class="tr11 td142"><SPAN class="p1 ft20">Senaste lydelse 2017:1208.</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_66"> <DIV id="p66dimg1"> <INGENBILD zsrc="H8039766x1.jpg/" id="p66img1"> </DIV> <DIV> <DIV id="id_1"> <P class="p227 ft2">Prop. 2020/21:97 Bilaga 1</P> <P class="p228 ft2">66</P> </DIV> <DIV id="id_2"> <P class="p119 ft2">2. sökanden lämnar uppgifter om stödmottagare.</P> <P class="p98 ft2">Kraven i tredje stycket 2 gäller endast uppgifter om stödmottagare vars sammanlagda nedsättning inom stödordningen genom återbetalningen överstiger 50 000 euro under kalenderåret.</P> <P class="p146 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft25">Denna lag träder i kraft den 1 januari 2022.</SPAN></P> <P class="p120 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft26">Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</SPAN></P> </DIV> </DIV> </DIV> <DIV id="page_67"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p41 ft1">Förteckning över remissinstanserna</P> </DIV> <DIV id="id_1_2"> <P class="p41 ft2">Prop. 2020/21:97 Bilaga 2</P> </DIV> </DIV> <DIV id="id_2"> <P class="p278 ft2">Efter remiss har yttranden kommit in från Drivkraft Sverige, Energiföretagen Sverige, Energigas Sverige, Energimarknadsinspektionen, IKEM – Innovations- och kemiindustrierna i Sverige, Jernkontoret, Kommerskollegium, Konkurrensverket, Lantbrukarnas Riksförbund, Naturvårdsverket, Regelrådet, Skatteverket, Skogsindustrierna, Statens energimyndighet, Statens jordbruksverk, Svemin, Svenskt Näringsliv och Tillväxtverket.</P> <P class="p279 ft2">Yttranden har även kommit in från Lantmännen, Naturskyddsföreningen och Svenska Bioenergiföreningen (Svebio).</P> <P class="p280 ft2">Följande remissinstanser har inte svarat eller angett att de avstår från att lämna några synpunkter: Företagarna, Matfiskodlarna, SKGS och Skogsentreprenörerna.</P> <P class="p281 ft2">67</P> </DIV> </DIV> <DIV id="page_68"> <DIV id="p68dimg1"> <INGENBILD zsrc="H8039768x1.jpg/" id="p68img1"> </DIV> <P class="p52 ft2">Prop. 2020/21:97</P> <P class="p282 ft1">Finansdepartementet</P> <P class="p283 ft2">Utdrag ur protokoll vid regeringssammanträde den 11 mars 2021</P> <P class="p284 ft2">Närvarande: statsminister Löfven, ordförande, och statsråden Bolund, Baylan, Hultqvist, Damberg, Shekarabi, Ygeman, Linde, Ekström, Eneroth, Dahlgren, Nilsson, Ernkrans, Lindhagen, Lind, Hallberg, Nordmark, Micko, Olsson Fridh</P> <P class="p219 ft2">Föredragande: statsrådet Lindhagen</P> <P class="p285 ft2">Regeringen beslutar proposition Slopad nedsättning av energiskatt på bränslen i vissa sektorer</P> <P class="p286 ft2">68</P> </DIV> </div><style> TD,TD.p2h { zzzfont-size:90%; zzzmargin-right:2px; zzzoverflow:visable; zzzword-wrap: break-word; } P { zdisplay:block; } .divbreak { clear:both; display:block; zwidth: 100%; zheight: 1px; zword-wrap: break-word; } .xecp { display:block; margin: 0px !important; padding: 0px !important; } .ec { border-style:solid; border-width:1px; display:block; margin: 0px !important; padding: 0px !important; } .TOPS { overflow:visable; margin:2px; width:690px !important; } </style> 1 1 Riksdagen antar regeringens förslag till lag om ändring i lagen (1994:1776) om skatt på energi. Bifall Bifall 2020/21:SkU24 SkU 2 2 Riksdagen antar regeringens förslag till lag om ändring i lagen (1994:1776) om skatt på energi. Bifall Bifall 2020/21:SkU24 SkU B Bordlagd 2021-03-16 00:00:00 inträffat 0 behandling INL Inlämnad 2021-03-16 00:00:00 inträffat 0 behandling HÄN Hänvisad 2021-03-17 00:00:00 inträffat 0 behandling MOT Motionstid slutar 2021-03-31 00:00:00 inträffat 0 behandling 0218878014918 Stefan Löfven S 1 Statsråd1 062367962120 Åsa Lindhagen MP 2 Statsråd2 inlamnatav Inlämnat av Finansdepartementet H80397 2021-05-19 16:51:28 statustext statustext Ärendet är avslutat H80397 2021-05-19 17:13:47 tilldelat Tilldelat Skatteutskottet H80397 2021-05-19 16:51:28 H80397 prop_202021__97.pdf 1189369 pdf Slopad nedsättning av energiskatt på bränslen i vissa sektorer https://data.riksdagen.se/fil/A0565816-CC17-4095-84D9-1A267B8A0440 behandlas_i 2020/21:SkU24 H801SkU24 bet 2020/21 SkU24 Slopad nedsättning av energiskatt på bränslen i vissa sektorer bet Betänkande följdmotion av Eric Westroth m.fl. (SD)<br />med anledning av prop. 2020/21:97 Slopad nedsättning av energiskatt på bränslen i vissa sektorer H8023900 mot 2020/21 3900 med anledning av prop. 2020/21:97 Slopad nedsättning av energiskatt på bränslen i vissa sektorer av Eric Westroth m.fl. (SD) mot Motion följdmotion av Niklas Wykman m.fl. (M)<br />med anledning av prop. 2020/21:97 Slopad nedsättning av energiskatt på bränslen i vissa sektorer H8023912 mot 2020/21 3912 med anledning av prop. 2020/21:97 Slopad nedsättning av energiskatt på bränslen i vissa sektorer av Niklas Wykman m.fl. (M) mot Motion