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119px;f:12px 'Verdana' !important;} .t18{width: 433px;margin-top: 6px;f:bold 12px 'Verdana' !important;} .t19{width: 557px;margin-leftZ: 6px;f:11px 'Verdana' !important;} .t20{width: 316px;f:11px 'Verdana' !important;} .t21{width: 433px;f:11px 'Verdana' !important;} .t22{width: 564px;f:11px 'Verdana' !important;} .t23{width: 432px;margin-leftZ: 68px;f:11px 'Verdana' !important;} .t24{width: 556px;f:13px 'Verdana' !important;} .t25{width: 432px;margin-top: 14px;f:11px 'Verdana' !important;} .t26{width: 440px;margin-leftZ: 105px;margin-top: 1px;f:11px 'Verdana' !important;} .t27{width: 557px;margin-leftZ: 6px;f:13px 'Verdana' !important;} </STYLE> <DIV id="page_1"> <DIV id="p1dimg1"> <INGENBILD zsrc="H9032211x1.jpg/" id="p1img1"> </DIV> <DIV class="dclr"></DIV> <P class="p0 ft0">Regeringens proposition 2021/22:221</P> <TABLE cellpadding=0 cellspacing=0 class="t0"> <TR> <TD class="tr0 td0"><SPAN class="p1 ft1">Extra ändringsbudget för 2022 – Tillfälligt</SPAN> </TD> <TD class="tr0 td1"><SPAN class="p2 ft1">Prop.</SPAN> </TD> </TR> <TR> <TD class="tr1 td0"><SPAN class="p1 ft1">sänkt skatt på bensin och diesel samt hantering</SPAN> </TD> <TD class="tr1 td1"><SPAN class="p2 ft1">2021/22:221</SPAN> </TD> </TR> <TR> <TD class="tr2 td2"><SPAN class="p1 ft1">av överskott av vaccindoser</SPAN> </TD> <TD class="tr2 td3"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p4 ft3">Regeringen överlämnar denna proposition till riksdagen.</P> <P class="p5 ft3">Stockholm den 13 april 2022</P> <P class="p6 ft4">Magdalena Andersson</P> <P class="p7 ft4">Max Elger <SPAN class="ft3">(Finansdepartementet)</SPAN></P> <P class="p8 ft1">Propositionens huvudsakliga innehåll</P> <P class="p9 ft3">I denna proposition lämnar regeringen förslag till ändringar i statens budget för 2022.</P> <P class="p10 ft3">Drivmedelspriserna har ökat kraftigt främst på grund av att oljepriset har stigit, särskilt till följd av Rysslands invasion av Ukraina. De höga drivmedelspriserna får konsekvenser för hushåll och företag som är beroende av transporter. I propositionen föreslås därför att energiskatten på bensin och diesel tillfälligt ska sänkas med 1 krona och 5 öre per liter fr.o.m. den 1 maj t.o.m. den 30 september 2022. Lagändringarna föreslås träda i kraft den 1 maj 2022.</P> <P class="p11 ft3">Vidare begärs ett bemyndigande om att få skänka överskott av vaccindoser mot sjukdomen <NOBR>covid-19,</NOBR> som inte behövs för att säkerställa det nationella behovet och som inte kan avräknas som bistånd.</P> <P class="p12 ft3">1</P> </DIV> <DIV id="page_2"> <P class="p13 ft6"><SPAN class="ft5">Prop. 2021/22:221 </SPAN>Innehållsförteckning</P> <TABLE cellpadding=0 cellspacing=0 class="t1"> <TR> <TD class="tr3 td4"><SPAN class="p3 ft3"><A href="#page_3">1</A></SPAN> </TD> <TD colspan=3 class="tr3 td5"><SPAN class="p14 ft3"><A href="#page_3">Förslag till riksdagsbeslut .................................................................</A></SPAN> </TD> <TD class="tr3 td6"><SPAN class="p15 ft3"><A href="#page_3">3</A></SPAN> </TD> </TR> <TR> <TD class="tr4 td4"><SPAN class="p3 ft3"><A href="#page_4">2</A></SPAN> </TD> <TD class="tr4 td7"><SPAN class="p14 ft3"><A href="#page_4">Lagtext</A></SPAN> </TD> <TD colspan=2 class="tr4 td8"><SPAN class="p1 ft3"><A href="#page_4">..............................................................................................</A></SPAN> </TD> <TD class="tr4 td6"><SPAN class="p15 ft3"><A href="#page_4">4</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p14 ft3"><A href="#page_4">2.1</A></SPAN> </TD> <TD colspan=2 class="tr5 td8"><SPAN class="p16 ft3"><A href="#page_4">Förslag till lag om ändring i lagen (2022:247) om</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td8"><SPAN class="p16 ft3"><A href="#page_4">ändring i lagen (1994:1776) om skatt på energi .................</A></SPAN> </TD> <TD class="tr6 td6"><SPAN class="p15 ft3"><A href="#page_4">4</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p14 ft3"><A href="#page_9">2.2</A></SPAN> </TD> <TD colspan=2 class="tr5 td8"><SPAN class="p16 ft3"><A href="#page_9">Förslag till lag om ändring i lagen (1994:1776) om</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td8"><SPAN class="p16 ft3"><A href="#page_9">skatt på energi ....................................................................</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p15 ft3"><A href="#page_9">9</A></SPAN> </TD> </TR> <TR> <TD class="tr4 td4"><SPAN class="p3 ft3"><A href="#page_14">3</A></SPAN> </TD> <TD colspan=3 class="tr4 td5"><SPAN class="p14 ft3"><A href="#page_14">Ärendet och dess beredning ............................................................</A></SPAN> </TD> <TD class="tr4 td6"><SPAN class="p15 ft3"><A href="#page_14">14</A></SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p14 ft3"><A href="#page_14">3.1</A></SPAN> </TD> <TD colspan=2 class="tr6 td8"><SPAN class="p16 ft3"><A href="#page_14">Skäl för ändringar i statens budget och förkortad</A></SPAN> </TD> <TD class="tr6 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td8"><SPAN class="p16 ft3"><A href="#page_14">motionstid.........................................................................</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p15 ft3"><A href="#page_14">14</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p14 ft3"><A href="#page_15">3.2</A></SPAN> </TD> <TD colspan=2 class="tr5 td8"><SPAN class="p16 ft3"><A href="#page_15">Tillfälligt sänkt skatt på bensin och diesel........................</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p15 ft3"><A href="#page_15">15</A></SPAN> </TD> </TR> <TR> <TD class="tr4 td4"><SPAN class="p3 ft3"><A href="#page_15">4</A></SPAN> </TD> <TD colspan=3 class="tr4 td5"><SPAN class="p14 ft3"><A href="#page_15">Tillfälligt sänkt skatt på drivmedel .................................................</A></SPAN> </TD> <TD class="tr4 td6"><SPAN class="p15 ft3"><A href="#page_15">15</A></SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p14 ft3"><A href="#page_15">4.1</A></SPAN> </TD> <TD colspan=2 class="tr6 td8"><SPAN class="p16 ft3"><A href="#page_15">Bakgrund ..........................................................................</A></SPAN> </TD> <TD class="tr6 td6"><SPAN class="p15 ft3"><A href="#page_15">15</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p14 ft3"><A href="#page_16">4.2</A></SPAN> </TD> <TD colspan=2 class="tr5 td8"><SPAN class="p16 ft3"><A href="#page_16">Tillfälligt sänkt skatt på bensin och diesel........................</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p15 ft3"><A href="#page_16">16</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p14 ft3"><A href="#page_19">4.3</A></SPAN> </TD> <TD colspan=2 class="tr5 td8"><SPAN class="p16 ft3"><A href="#page_19">Konsekvensanalys ............................................................</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p15 ft3"><A href="#page_19">19</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p16 ft3"><A href="#page_19">4.3.1</A></SPAN> </TD> <TD class="tr5 td10"><SPAN class="p3 ft3"><A href="#page_19">Syfte och alternativa lösningar ........................</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p15 ft3"><A href="#page_19">19</A></SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td9"><SPAN class="p16 ft3"><A href="#page_19">4.3.2</A></SPAN> </TD> <TD class="tr6 td10"><SPAN class="p3 ft3"><A href="#page_19">Offentligfinansiella effekter ............................</A></SPAN> </TD> <TD class="tr6 td6"><SPAN class="p15 ft3"><A href="#page_19">19</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p16 ft3"><A href="#page_20">4.3.3</A></SPAN> </TD> <TD class="tr5 td10"><SPAN class="p3 ft3"><A href="#page_20">Effekter för företagen ......................................</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p15 ft3"><A href="#page_20">20</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p16 ft3"><A href="#page_21">4.3.4</A></SPAN> </TD> <TD class="tr5 td10"><SPAN class="p3 ft3"><A href="#page_21">Effekter för enskilda och för den</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td9"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td10"><SPAN class="p3 ft3"><A href="#page_21">ekonomiska jämställdheten .............................</A></SPAN> </TD> <TD class="tr6 td6"><SPAN class="p15 ft3"><A href="#page_21">21</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p16 ft3"><A href="#page_22">4.3.5</A></SPAN> </TD> <TD class="tr5 td10"><SPAN class="p3 ft3"><A href="#page_22">Effekter för miljön...........................................</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p15 ft3"><A href="#page_22">22</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p16 ft3"><A href="#page_23">4.3.6</A></SPAN> </TD> <TD class="tr5 td10"><SPAN class="p3 ft3"><A href="#page_23">Effekter för myndigheter och domstolar..........</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p15 ft3"><A href="#page_23">23</A></SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td9"><SPAN class="p16 ft3"><A href="#page_23">4.3.7</A></SPAN> </TD> <TD class="tr6 td10"><SPAN class="p3 ft3"><A href="#page_23">Förslagets förenlighet med </A><NOBR><A href="#page_23">EU-rätten..............</A></NOBR></SPAN> </TD> <TD class="tr6 td6"><SPAN class="p15 ft3"><A href="#page_23">23</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p16 ft3"><A href="#page_23">4.3.8</A></SPAN> </TD> <TD class="tr5 td10"><SPAN class="p3 ft3"><A href="#page_23">Övriga effekter ................................................</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p15 ft3"><A href="#page_23">23</A></SPAN> </TD> </TR> <TR> <TD class="tr4 td4"><SPAN class="p3 ft3"><A href="#page_23">5</A></SPAN> </TD> <TD colspan=3 class="tr4 td5"><SPAN class="p14 ft3"><A href="#page_23">Författningskommentar...................................................................</A></SPAN> </TD> <TD class="tr4 td6"><SPAN class="p15 ft3"><A href="#page_23">23</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p14 ft3"><A href="#page_23">5.1</A></SPAN> </TD> <TD colspan=2 class="tr5 td8"><SPAN class="p16 ft3"><A href="#page_23">Förslaget till lag om ändring i lagen (2022:247) om</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td8"><SPAN class="p16 ft3"><A href="#page_23">ändring i lagen (1994:1776) om skatt på energi ...............</A></SPAN> </TD> <TD class="tr6 td6"><SPAN class="p15 ft3"><A href="#page_23">23</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p14 ft3"><A href="#page_24">5.2</A></SPAN> </TD> <TD colspan=2 class="tr5 td8"><SPAN class="p16 ft3"><A href="#page_24">Förslaget till lag om ändring i lagen (1994:1776) om</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td8"><SPAN class="p16 ft3"><A href="#page_24">skatt på energi ..................................................................</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p15 ft3"><A href="#page_24">24</A></SPAN> </TD> </TR> <TR> <TD class="tr4 td4"><SPAN class="p3 ft3"><A href="#page_24">6</A></SPAN> </TD> <TD colspan=3 class="tr4 td5"><SPAN class="p14 ft3"><A href="#page_24">Ändringar i statens budget för 2022................................................</A></SPAN> </TD> <TD class="tr4 td6"><SPAN class="p15 ft3"><A href="#page_24">24</A></SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p14 ft3"><A href="#page_24">6.1</A></SPAN> </TD> <TD colspan=2 class="tr6 td8"><SPAN class="p16 ft3"><A href="#page_24">Ändringar av statens inkomster ........................................</A></SPAN> </TD> <TD class="tr6 td6"><SPAN class="p15 ft3"><A href="#page_24">24</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p14 ft3"><A href="#page_25">6.2</A></SPAN> </TD> <TD colspan=2 class="tr5 td8"><SPAN class="p16 ft3"><A href="#page_25">Ändringar av statens utgifter ............................................</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p15 ft3"><A href="#page_25">25</A></SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td11"><SPAN class="p3 ft3">Bilaga 1</SPAN> </TD> <TD colspan=2 class="tr4 td8"><SPAN class="p16 ft3"><A href="#page_27">Sammanfattning av promemorian Tillfälligt sänkt</A></SPAN> </TD> <TD class="tr4 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td7"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td8"><SPAN class="p16 ft3"><A href="#page_27">skatt på bensin och diesel .................................................</A></SPAN> </TD> <TD class="tr5 td6"><SPAN class="p15 ft3"><A href="#page_27">27</A></SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td11"><SPAN class="p3 ft3">Bilaga 2</SPAN> </TD> <TD colspan=2 class="tr4 td8"><SPAN class="p16 ft3"><A href="#page_28">Promemorians lagförslag..................................................</A></SPAN> </TD> <TD class="tr4 td6"><SPAN class="p15 ft3"><A href="#page_28">28</A></SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td11"><SPAN class="p3 ft3">Bilaga 3</SPAN> </TD> <TD colspan=2 class="tr4 td8"><SPAN class="p16 ft3"><A href="#page_38">Förteckning över remissinstanserna .................................</A></SPAN> </TD> <TD class="tr4 td6"><SPAN class="p15 ft3"><A href="#page_38">38</A></SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td12"><SPAN class="p3 ft3"><A href="#page_39">Utdrag ur protokoll vid regeringssammanträde den 13 april 2022 .........</A></SPAN> </TD> <TD class="tr4 td6"><SPAN class="p15 ft3"><A href="#page_39">39</A></SPAN> </TD> </TR> </TABLE> <P class="p17 ft3">2</P> </DIV> <DIV id="page_3"> <TABLE cellpadding=0 cellspacing=0 class="t2"> <TR> <TD rowspan=2 class="tr7 td13"><SPAN class="p18 ft1">1</SPAN> </TD> <TD rowspan=2 class="tr7 td14"><SPAN class="p19 ft1">Förslag till riksdagsbeslut</SPAN> </TD> <TD class="tr3 td15"><SPAN class="p3 ft3">Prop. 2021/22:221</SPAN> </TD> </TR> <TR> <TD class="tr8 td15"><SPAN class="p3 ft7">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p5 ft3">Regeringens förslag:</P> <P class="p20 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft8">Riksdagen antar regeringens förslag till lag om ändring i lagen (2022:247) om ändring i lagen (1994:1776) om skatt på energi (avsnitt 2.1 och 4).</SPAN></P> <P class="p21 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft8">Riksdagen antar regeringens förslag till lag om ändring i lagen (1994:1776) om skatt på energi (avsnitt 2.2 och 4).</SPAN></P> <P class="p22 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft8">Riksdagen godkänner den föreslagna användningen av anslaget 1:6 </SPAN><SPAN class="ft4">Bidrag till folkhälsa och sjukvård </SPAN>inom utgiftsområde 9 Hälsovård, sjukvård och social omsorg (avsnitt 6.2).</P> <P class="p22 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft8">Riksdagen bemyndigar regeringen att under 2022 besluta att till andra stater, den globala vaccinupphandlingsmekanismen Covax eller andra internationella organisationer skänka överskott av vaccindoser mot sjukdomen </SPAN><NOBR>covid-19,</NOBR> som inte behövs för att säkerställa det nationella behovet och som inte kan avräknas som bistånd (avsnitt 6.2).</P> <P class="p21 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft8">Riksdagen godkänner ändrad beräkning av inkomster i statens budget för 2022 (avsnitt 6.1 tabell 6.1).</SPAN></P> <P class="p5 ft3">Riksdagen beslutar att förkorta motionstiden till sju dagar.</P> <P class="p23 ft3">3</P> </DIV> <DIV id="page_4"> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr9 td16"><SPAN class="p3 ft3">Prop. 2021/22:221 <SPAN class="ft9">2</SPAN></SPAN> </TD> <TD class="tr9 td17"><SPAN class="p3 ft1">Lagtext</SPAN> </TD> </TR> </TABLE> <P class="p24 ft3">Regeringen har följande förslag till lagtext.</P> <P class="p25 ft12"><SPAN class="ft10">2.1</SPAN><SPAN class="ft11">Förslag till lag om ändring i lagen (2022:247) om ändring i lagen (1994:1776) om skatt på energi</SPAN></P> <P class="p26 ft3">Härigenom föreskrivs att 2 kap. 1 § lagen (1994:1776) om skatt på energi i stället för lydelsen enligt lagen (2022:247) om ändring i den lagen ska ha följande lydelse.</P> <P class="p27 ft4">Lydelse enligt SFS 2022:247</P> <P class="p28 ft13">2 kap.</P> <P class="p29 ft3">1 §</P> <P class="p30 ft3">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket eller 1 b §, betalas för följande bränslen med angivna belopp:</P> <TABLE cellpadding=0 cellspacing=0 class="t4"> <TR> <TD class="tr6 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td19"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td20"><SPAN class="p31 ft14"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td21"><SPAN class="p3 ft14">Slag av bränsle</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p32 ft14">Skattebelopp</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td18"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p32 ft16">Energiskatt</SPAN> </TD> <TD class="tr11 td29"><SPAN class="p3 ft16">Koldioxidskatt</SPAN> </TD> <TD class="tr11 td30"><SPAN class="p3 ft16">Summa</SPAN> </TD> </TR> <TR> <TD class="tr10 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td34"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td35"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td36"><SPAN class="p3 ft14">skatt</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr13 td37"><SPAN class="p15 ft17">1.</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 41,</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">Bensin som</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 45</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">uppfyller krav</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">för</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 49</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">a) miljöklass 1</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">– motorbensin</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17"><SPAN class="ft19">3 </SPAN>kr <SPAN class="ft19">78 </SPAN>öre</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 kr 64 öre per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft19">6 <SPAN class="ft17">kr </SPAN>42</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr12 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">– alkylatbensin</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft19">1 kr 71 <SPAN class="ft17">öre</SPAN></SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 kr 64 öre per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft19">4 <SPAN class="ft17">kr </SPAN>35</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD class="tr12 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">b) miljöklass 2</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p32 ft14"><SPAN class="ft20">3 </SPAN>kr <SPAN class="ft20">82 </SPAN>öre</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft14">2 kr 64 öre per</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft20">6 <SPAN class="ft14">kr </SPAN>46</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr2 td37"><SPAN class="p15 ft21">2.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2710 11 31,</SPAN> </TD> <TD class="tr2 td27"><SPAN class="p3 ft21">Annan bensin</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p32 ft21"><SPAN class="ft22">4 </SPAN>kr <SPAN class="ft22">72 </SPAN>öre</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p3 ft21">2 kr 64 öre per</SPAN> </TD> <TD class="tr2 td30"><SPAN class="p3 ft22">7 <SPAN class="ft21">kr </SPAN>36</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 51</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">än som avses</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">under 1 eller 7</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 59</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr2 td37"><SPAN class="p15 ft21">3.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2710 19 21,</SPAN> </TD> <TD class="tr2 td27"><SPAN class="p3 ft21">Eldningsolja,</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 25,</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">dieselbrännolja,</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2710 19 41–</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">fotogen, m.m.</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 49</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">som</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 61–</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2710 19 69</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">a) har försetts</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">921 kr per</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">3 490 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">4 411 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">med märk- och</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">färgämnen eller</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">ger mindre än</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">85 volympro-</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD rowspan=2 class="tr7 td18"><SPAN class="p33 ft3">4</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">cent destillat</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td27"><SPAN class="p3 ft21">vid 350°C,</SPAN> </TD> <TD class="tr10 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_5"> <TABLE cellpadding=0 cellspacing=0 class="t5"> <TR> <TD class="tr5 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td20"><SPAN class="p31 ft17"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td39"><SPAN class="p3 ft17">Slag av bränsle</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p32 ft17">Skattebelopp</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td40"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td41"><SPAN class="p34 ft3">Prop. 2021/22:221</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">Energiskatt</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">Koldioxidskatt</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">Summa</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">skatt</SPAN> </TD> </TR> <TR> <TD class="tr13 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td20"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td39"><SPAN class="p3 ft17">b) inte har för-</SPAN> </TD> <TD class="tr13 td45"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td46"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td47"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">setts med</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">märk- och</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">färgämnen och</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">ger minst</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">85 volympro-</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">cent destillat</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">vid 350°C, till-</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">hörig</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">miljöklass 1</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft19">2 111 <SPAN class="ft17">kr</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 292 kr per</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft19">4 403 <SPAN class="ft17">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">miljöklass 2</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft19">2 434 <SPAN class="ft17">kr per</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 292 kr per</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft19">4 726 <SPAN class="ft17">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p32 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr12 td44"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">miljöklass 3</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft19">2 601 <SPAN class="ft17">kr per</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 292 kr per</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft19">4 893 <SPAN class="ft17">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">eller inte tillhör</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p32 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr12 td44"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">någon</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">miljöklass</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td42"><SPAN class="p15 ft21">4.</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft21">2711 12 11–</SPAN> </TD> <TD class="tr14 td43"><SPAN class="p3 ft21">Gasol m.m.</SPAN> </TD> <TD class="tr14 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2711 19 00</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">som används</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">för</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">a) drift av</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">0 kr per</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">3 672 kr per</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">3 672 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">motordrivet</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">fordon, fartyg</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td44"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">eller luftfartyg</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">b) annat ända-</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 184 kr per</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">3 672 kr per</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">4 856 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">mål än som</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">avses under a</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td44"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr14 td42"><SPAN class="p15 ft21">5.</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft21">2711 11 00,</SPAN> </TD> <TD class="tr14 td43"><SPAN class="p3 ft21">Naturgas som</SPAN> </TD> <TD class="tr14 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2711 21 00</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">används för</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">a) drift av</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">0 kr per</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 613 kr per</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">2 613 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">motordrivet</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">fordon, fartyg</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td44"><SPAN class="p3 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">eller luftfartyg</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">b) annat ända-</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 018 kr per</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 613 kr per</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">3 631 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">mål än som</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr6 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td43"><SPAN class="p3 ft21">avses under a</SPAN> </TD> <TD class="tr6 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td44"><SPAN class="p3 ft21">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td42"><SPAN class="p15 ft21">6.</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft21">2701, 2702</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p3 ft21">Kol och koks</SPAN> </TD> <TD class="tr15 td29"><SPAN class="p32 ft21">701 kr per</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p3 ft21">3 037 kr per</SPAN> </TD> <TD colspan=2 class="tr15 td44"><SPAN class="p3 ft21">3 738 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller 2704</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr2 td42"><SPAN class="p15 ft21">7.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2710 11 31</SPAN> </TD> <TD class="tr2 td43"><SPAN class="p3 ft21">Flygbensin</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p32 ft21"><SPAN class="ft22">3 </SPAN>kr <SPAN class="ft22">82 </SPAN>öre</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p3 ft21">2 kr 64 öre per</SPAN> </TD> <TD colspan=2 class="tr2 td44"><SPAN class="p3 ft22">6 <SPAN class="ft21">kr </SPAN>46</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">med en blyhalt</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">om högst</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td44"><SPAN class="p3 ft14">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">0,005 gram</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td49"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td50"><SPAN class="p3 ft17">per liter</SPAN> </TD> <TD class="tr13 td35"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td34"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td51"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p35 ft3">I fall som avses i 4 kap. 1 § 7 och 8 samt 12 § 4 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p36 ft3">I fall som avses i 4 kap. 1 § 10 a och b och 12 § 5 tas skatt ut med ett belopp som motsvarar</P> <P class="p37 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft24">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P> <P class="p38 ft3">5</P> </DIV> <DIV id="page_6"> <P class="p39 ft3">Prop. 2021/22:221 2. skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats med skatt,</P> <P class="p40 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft25">skatten som gäller för annat bränsle enligt första stycket, om sådant bränsle i annat fall än som avses i 1 har förvärvats utan skatt,</SPAN></P> <P class="p41 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft25">skatten som gäller för det bränsle enligt första stycket som det använda bränslet anses likvärdigt med enligt 3 eller 4 §, om bränsle enligt 3 eller 4 § har förvärvats utan skatt, och</SPAN></P> <P class="p42 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft25">skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt 3 eller 4 § har förvärvats med skatt som motsvarar skatten som gäller för bränsle enligt första stycket 3 a.</SPAN></P> <P class="p43 ft3">I fall som avses i 4 kap. 1 § 10 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P> <P class="p44 ft4">Föreslagen lydelse <SPAN class="ft3">1 §</SPAN></P> <P class="p45 ft3">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket eller 1 b §, betalas för följande bränslen med angivna belopp:</P> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr5 td19"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td20"><SPAN class="p31 ft14"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td21"><SPAN class="p3 ft14">Slag av bränsle</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p32 ft14">Skattebelopp</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">Energiskatt</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">Koldioxidskatt</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">Summa</SPAN> </TD> </TR> <TR> <TD class="tr13 td31"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td32"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td33"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td34"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td35"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td36"><SPAN class="p3 ft17">skatt</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p15 ft17">1.</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 41,</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">Bensin som</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 45</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">uppfyller krav</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">för</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2710 11 49</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">a) miljöklass 1</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">– motorbensin</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17"><SPAN class="ft19">2 </SPAN>kr <SPAN class="ft19">73 </SPAN>öre</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 kr 64 öre per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft19">5 <SPAN class="ft17">kr </SPAN>37</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">– alkylatbensin</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17"><SPAN class="ft19">1 </SPAN>kr <SPAN class="ft19">01 </SPAN>öre</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 kr 64 öre per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft19">3 <SPAN class="ft17">kr </SPAN>65</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">b) miljöklass 2</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17"><SPAN class="ft19">2 </SPAN>kr <SPAN class="ft19">77 </SPAN>öre</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 kr 64 öre per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft19">5 <SPAN class="ft17">kr </SPAN>41</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD class="tr2 td25"><SPAN class="p15 ft21">2.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2710 11 31,</SPAN> </TD> <TD class="tr2 td27"><SPAN class="p3 ft21">Annan bensin</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p32 ft21"><SPAN class="ft22">3 </SPAN>kr <SPAN class="ft22">67 </SPAN>öre</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p3 ft21">2 kr 64 öre per</SPAN> </TD> <TD class="tr2 td30"><SPAN class="p3 ft22">6 <SPAN class="ft21">kr </SPAN>31</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 51</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">än som avses</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">under 1 eller 7</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2710 11 59</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td25"><SPAN class="p15 ft21">3.</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft21">2710 19 21,</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft21">Eldningsolja,</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 25,</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">dieselbrännolja,</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2710 19 41–</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">fotogen, m.m.</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 49</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">som</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2710 19 61–</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 69</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">a) har försetts</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">921 kr per</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">3 490 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">4 411 kr</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">med märk- och</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p32 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">färgämnen eller</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">ger mindre än</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p46 ft26">85 volymprocent destillat vid 350°C,</P> <P class="p47 ft3">6</P> </DIV> <DIV id="page_7"> <TABLE cellpadding=0 cellspacing=0 class="t5"> <TR> <TD class="tr5 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td20"><SPAN class="p31 ft17"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td39"><SPAN class="p3 ft17">Slag av bränsle</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p32 ft17">Skattebelopp</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td40"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td41"><SPAN class="p34 ft3">Prop. 2021/22:221</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">Energiskatt</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">Koldioxidskatt</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">Summa</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">skatt</SPAN> </TD> </TR> <TR> <TD class="tr13 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td20"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td39"><SPAN class="p3 ft17">b) inte har för-</SPAN> </TD> <TD class="tr13 td45"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td46"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td47"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">setts med</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">märk- och</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">färgämnen och</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">ger minst</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">85 volympro-</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">cent destillat</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">vid 350°C, till-</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">hörig</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">miljöklass 1</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft19">1 061 <SPAN class="ft17">kr</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 292 kr per</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft19">3 353 <SPAN class="ft17">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">miljöklass 2</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft19">1 384 <SPAN class="ft17">kr per</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 292 kr per</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft19">3 676 <SPAN class="ft17">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p32 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr12 td44"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">miljöklass 3</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft19">1 551 <SPAN class="ft17">kr per</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 292 kr per</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft19">3 843 <SPAN class="ft17">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">eller inte tillhör</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p32 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr12 td44"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">någon</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">miljöklass</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td42"><SPAN class="p15 ft21">4.</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft21">2711 12 11–</SPAN> </TD> <TD class="tr14 td43"><SPAN class="p3 ft21">Gasol m.m.</SPAN> </TD> <TD class="tr14 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2711 19 00</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">som används</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">för</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">a) drift av</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">0 kr per</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">3 672 kr per</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">3 672 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">motordrivet</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">fordon, fartyg</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td44"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">eller luftfartyg</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">b) annat ända-</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 184 kr per</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">3 672 kr per</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">4 856 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">mål än som</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">avses under a</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td44"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr14 td42"><SPAN class="p15 ft21">5.</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft21">2711 11 00,</SPAN> </TD> <TD class="tr14 td43"><SPAN class="p3 ft21">Naturgas som</SPAN> </TD> <TD class="tr14 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2711 21 00</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">används för</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">a) drift av</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">0 kr per</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 613 kr per</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">2 613 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">motordrivet</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">fordon, fartyg</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td44"><SPAN class="p3 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">eller luftfartyg</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">b) annat ända-</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 018 kr per</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 613 kr per</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">3 631 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">mål än som</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr6 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td43"><SPAN class="p3 ft21">avses under a</SPAN> </TD> <TD class="tr6 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td44"><SPAN class="p3 ft21">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td42"><SPAN class="p15 ft21">6.</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft21">2701, 2702</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p3 ft21">Kol och koks</SPAN> </TD> <TD class="tr15 td29"><SPAN class="p32 ft21">701 kr per</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p3 ft21">3 037 kr per</SPAN> </TD> <TD colspan=2 class="tr15 td44"><SPAN class="p3 ft21">3 738 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller 2704</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr2 td42"><SPAN class="p15 ft21">7.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2710 11 31</SPAN> </TD> <TD class="tr2 td43"><SPAN class="p3 ft21">Flygbensin</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p32 ft21"><SPAN class="ft22">2 </SPAN>kr <SPAN class="ft22">77 </SPAN>öre</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p3 ft21">2 kr <SPAN class="ft22">64 </SPAN>öre per</SPAN> </TD> <TD colspan=2 class="tr2 td44"><SPAN class="p3 ft22">5 <SPAN class="ft21">kr </SPAN>41</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">med en blyhalt</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">om högst</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td44"><SPAN class="p3 ft14">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">0,005 gram</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td49"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td50"><SPAN class="p3 ft17">per liter</SPAN> </TD> <TD class="tr13 td35"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td34"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td51"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p35 ft3">I fall som avses i 4 kap. 1 § 7 och 8 samt 12 § 4 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p36 ft3">I fall som avses i 4 kap. 1 § 10 a och b och 12 § 5 tas skatt ut med ett belopp som motsvarar</P> <P class="p37 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft24">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P> <P class="p38 ft3">7</P> </DIV> <DIV id="page_8"> <P class="p39 ft3">Prop. 2021/22:221 2. skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats med skatt,</P> <P class="p40 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft25">skatten som gäller för annat bränsle enligt första stycket, om sådant bränsle i annat fall än som avses i 1 har förvärvats utan skatt,</SPAN></P> <P class="p41 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft25">skatten som gäller för det bränsle enligt första stycket som det använda bränslet anses likvärdigt med enligt 3 eller 4 §, om bränsle enligt 3 eller 4 § har förvärvats utan skatt, och</SPAN></P> <P class="p42 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft25">skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt 3 eller 4 § har förvärvats med skatt som motsvarar skatten som gäller för bränsle enligt första stycket 3 a.</SPAN></P> <P class="p43 ft3">I fall som avses i 4 kap. 1 § 10 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P> <P class="p48 ft3">8</P> </DIV> <DIV id="page_9"> <TABLE cellpadding=0 cellspacing=0 class="t7"> <TR> <TD rowspan=2 class="tr2 td52"><SPAN class="p49 ft27">2.2</SPAN> </TD> <TD rowspan=2 class="tr2 td53"><SPAN class="p14 ft27">Förslag till lag om ändring i lagen (1994:1776)</SPAN> </TD> <TD class="tr3 td15"><SPAN class="p3 ft3">Prop. 2021/22:221</SPAN> </TD> </TR> <TR> <TD class="tr16 td15"><SPAN class="p3 ft28">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p50 ft27">om skatt på energi</P> <P class="p51 ft3">Härigenom föreskrivs att 2 kap. 1 § lagen (1994:1776) om skatt på energi ska ha följande lydelse.</P> <P class="p52 ft4">Lydelse enligt lagförslag 2.1</P> <P class="p53 ft13">2 kap.</P> <P class="p54 ft3">1 §</P> <P class="p55 ft3">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket eller 1 b §, betalas för följande bränslen med angivna belopp:</P> <TABLE cellpadding=0 cellspacing=0 class="t8"> <TR> <TD class="tr5 td19"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td20"><SPAN class="p31 ft14"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td39"><SPAN class="p3 ft14">Slag av bränsle</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p32 ft14">Skattebelopp</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td40"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">Energiskatt</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">Koldioxidskatt</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">Summa</SPAN> </TD> </TR> <TR> <TD class="tr12 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td50"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td35"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td34"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p3 ft14">skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td25"><SPAN class="p15 ft16">1.</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p31 ft16">2710 11 41,</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p3 ft16">Bensin som</SPAN> </TD> <TD class="tr11 td29"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 45</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">uppfyller krav</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">eller</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">för</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 49</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">a) miljöklass 1</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">– motorbensin</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17"><SPAN class="ft19">2 </SPAN>kr <SPAN class="ft19">73 </SPAN>öre</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 kr 64 öre per</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft19">5 <SPAN class="ft17">kr </SPAN>37</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p32 ft14">per liter</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft14">liter</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft14">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">– alkylatbensin</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17"><SPAN class="ft19">1 </SPAN>kr <SPAN class="ft19">01</SPAN>öre</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 kr 64 öre per</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft19">3 <SPAN class="ft17">kr </SPAN>65</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p32 ft14">per liter</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft14">liter</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft14">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">b) miljöklass 2</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17"><SPAN class="ft19">2 </SPAN>kr <SPAN class="ft19">77 </SPAN>öre</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 kr 64 öre per</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft19">5 <SPAN class="ft17">kr </SPAN>41</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft14">liter</SPAN> </TD> </TR> <TR> <TD class="tr14 td25"><SPAN class="p15 ft21">2.</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft21">2710 11 31,</SPAN> </TD> <TD class="tr14 td43"><SPAN class="p3 ft21">Annan bensin</SPAN> </TD> <TD class="tr14 td29"><SPAN class="p32 ft21"><SPAN class="ft22">3 </SPAN>kr <SPAN class="ft22">67 </SPAN>öre</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p3 ft21">2 kr 64 öre per</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p3 ft22">6 <SPAN class="ft21">kr </SPAN>31</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 51</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">än som avses</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">eller</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">under 1 eller 7</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft14">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 59</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr2 td25"><SPAN class="p15 ft21">3.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2710 19 21,</SPAN> </TD> <TD class="tr2 td43"><SPAN class="p3 ft21">Eldningsolja,</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 25,</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">dieselbrännolja,</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 41–</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">fotogen, m.m.</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 49</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">som</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">eller</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 61–</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 69</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">a) har försetts</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">921 kr per</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">3 490 kr per</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">4 411 kr</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">med märk- och</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p32 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">färgämnen eller</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p56 ft17">ger mindre än 85 volymprocent destillat vid 350°C, b) inte har försetts med märk- och färgämnen och ger minst</P> <P class="p57 ft16">85 volymprocent destillat vid 350°C, tillhörig</P> <P class="p58 ft3">9</P> </DIV> <DIV id="page_10"> <TABLE cellpadding=0 cellspacing=0 class="t9"> <TR> <TD class="tr6 td18"><SPAN class="p3 ft29">Prop. 2021/22:221</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td20"><SPAN class="p31 ft17"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td21"><SPAN class="p3 ft17">Slag av bränsle</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p32 ft17">Skattebelopp</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">Energiskatt</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">Koldioxidskatt</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">Summa</SPAN> </TD> </TR> <TR> <TD class="tr10 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td34"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td35"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td36"><SPAN class="p3 ft14">skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td18"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p3 ft16">miljöklass 1</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p32 ft30">1 061 <SPAN class="ft16">kr</SPAN></SPAN> </TD> <TD class="tr11 td29"><SPAN class="p3 ft16">2 292 kr per</SPAN> </TD> <TD class="tr11 td30"><SPAN class="p3 ft30">3 353 <SPAN class="ft16">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">miljöklass 2</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft19">1 384 <SPAN class="ft17">kr per</SPAN></SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 292 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft19">3 676 <SPAN class="ft17">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr12 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p32 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">miljöklass 3</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft19">1 551 <SPAN class="ft17">kr per</SPAN></SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 292 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft19">3 843 <SPAN class="ft17">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">eller inte tillhör</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">någon</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">miljöklass</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr2 td54"><SPAN class="p15 ft21">4.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2711 12 11–</SPAN> </TD> <TD class="tr2 td27"><SPAN class="p3 ft21">Gasol m.m.</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2711 19 00</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">som används</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">för</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">a) drift av</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p32 ft14">0 kr per</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft14">3 672 kr per</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">3 672 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">motordrivet</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">fordon, fartyg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr12 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">eller luftfartyg</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">b) annat ända-</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">1 184 kr per</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">3 672 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">4 856 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">mål än som</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">avses under a</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr2 td54"><SPAN class="p15 ft21">5.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2711 11 00,</SPAN> </TD> <TD class="tr2 td27"><SPAN class="p3 ft21">Naturgas som</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2711 21 00</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">används för</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">a) drift av</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">0 kr per</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 613 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">2 613 kr</SPAN> </TD> </TR> <TR> <TD class="tr12 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">motordrivet</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p32 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">fordon, fartyg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">eller luftfartyg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">b) annat ända-</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">1 018 kr per</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 613 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">3 631 kr</SPAN> </TD> </TR> <TR> <TD class="tr12 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">mål än som</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p32 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">per</SPAN> </TD> </TR> <TR> <TD class="tr5 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p3 ft21">avses under a</SPAN> </TD> <TD class="tr5 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td30"><SPAN class="p3 ft21">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td54"><SPAN class="p15 ft21">6.</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p31 ft21">2701, 2702</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p3 ft21">Kol och koks</SPAN> </TD> <TD class="tr4 td28"><SPAN class="p32 ft21">701 kr per</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p3 ft21">3 037 kr per</SPAN> </TD> <TD class="tr4 td30"><SPAN class="p3 ft21">3 738 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller 2704</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr2 td54"><SPAN class="p15 ft21">7.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2710 11 31</SPAN> </TD> <TD class="tr2 td27"><SPAN class="p3 ft21">Flygbensin</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p32 ft21"><SPAN class="ft22">2 </SPAN>kr <SPAN class="ft22">77 </SPAN>öre</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p3 ft21">2 kr <SPAN class="ft22">64 </SPAN>öre per</SPAN> </TD> <TD class="tr2 td30"><SPAN class="p3 ft22">5 <SPAN class="ft21">kr </SPAN>41</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">med en blyhalt</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">om högst</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">0,005 gram</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft14">per liter</SPAN> </TD> <TD class="tr12 td34"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td35"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td36"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p59 ft3">I fall som avses i 4 kap. 1 § 7 och 8 samt 12 § 4 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p60 ft3">I fall som avses i 4 kap. 1 § 10 a och b och 12 § 5 tas skatt ut med ett belopp som motsvarar</P> <P class="p61 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft25">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P> <P class="p60 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft25">skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats med skatt,</SPAN></P> <P class="p61 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft25">skatten som gäller för annat bränsle enligt första stycket, om sådant bränsle i annat fall än som avses i 1 har förvärvats utan skatt,</SPAN></P> <P class="p62 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft25">skatten som gäller för det bränsle enligt första stycket som det använda bränslet anses likvärdigt med enligt 3 eller 4 §, om bränsle enligt 3 eller 4 § har förvärvats utan skatt, och</SPAN></P> <P class="p63 ft3">10</P> </DIV> <DIV id="page_11"> <P class="p64 ft3">5. skillnaden mellan de skattebelopp som gäller för bränsle enligt första Prop. 2021/22:221 stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt 3</P> <P class="p65 ft3">eller 4 § har förvärvats med skatt som motsvarar skatten som gäller för bränsle enligt första stycket 3 a.</P> <P class="p66 ft3">I fall som avses i 4 kap. 1 § 10 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P> <P class="p67 ft4">Föreslagen lydelse <SPAN class="ft3">1 §</SPAN></P> <P class="p68 ft3">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket eller 1 b §, betalas för följande bränslen med angivna belopp:</P> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD class="tr5 td19"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td20"><SPAN class="p31 ft14"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td39"><SPAN class="p3 ft14">Slag av bränsle</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p32 ft14">Skattebelopp</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td40"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">Energiskatt</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">Koldioxidskatt</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">Summa</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">skatt</SPAN> </TD> </TR> <TR> <TD class="tr13 td19"><SPAN class="p15 ft17">1.</SPAN> </TD> <TD class="tr13 td20"><SPAN class="p31 ft17">2710 11 41,</SPAN> </TD> <TD class="tr13 td39"><SPAN class="p3 ft17">Bensin som</SPAN> </TD> <TD class="tr13 td45"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td46"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td47"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 45</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">uppfyller krav</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">eller</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">för</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 49</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">a) miljöklass 1</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">– motorbensin</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p32 ft14"><SPAN class="ft20">3 </SPAN>kr <SPAN class="ft20">78 </SPAN>öre</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft14">2 kr 64 öre per</SPAN> </TD> <TD colspan=2 class="tr12 td44"><SPAN class="p3 ft20">6 <SPAN class="ft14">kr </SPAN>42</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">– alkylatbensin</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft19">1 kr 71 <SPAN class="ft17">öre</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 kr 64 öre per</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft19">4 <SPAN class="ft17">kr </SPAN>35</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p32 ft14">per liter</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft14">liter</SPAN> </TD> <TD colspan=2 class="tr12 td44"><SPAN class="p3 ft14">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">b) miljöklass 2</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17"><SPAN class="ft19">3 </SPAN>kr <SPAN class="ft19">82 </SPAN>öre</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 kr 64 öre per</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft19">6 <SPAN class="ft17">kr </SPAN>46</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td44"><SPAN class="p3 ft14">liter</SPAN> </TD> </TR> <TR> <TD class="tr14 td25"><SPAN class="p15 ft21">2.</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft21">2710 11 31,</SPAN> </TD> <TD class="tr14 td43"><SPAN class="p3 ft21">Annan bensin</SPAN> </TD> <TD class="tr14 td29"><SPAN class="p32 ft21"><SPAN class="ft22">4 </SPAN>kr <SPAN class="ft22">72 </SPAN>öre</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p3 ft21">2 kr 64 öre per</SPAN> </TD> <TD colspan=2 class="tr14 td44"><SPAN class="p3 ft22">7 <SPAN class="ft21">kr </SPAN>36</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 51</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">än som avses</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">eller</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">under 1 eller 7</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td44"><SPAN class="p3 ft14">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 59</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr2 td25"><SPAN class="p15 ft21">3.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2710 19 21,</SPAN> </TD> <TD class="tr2 td43"><SPAN class="p3 ft21">Eldningsolja,</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 25,</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">dieselbrännolja,</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 41–</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">fotogen, m.m.</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 49</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">som</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">eller</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 61–</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 69</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">a) har försetts</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">921 kr per</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">3 490 kr per</SPAN> </TD> <TD colspan=2 class="tr13 td44"><SPAN class="p3 ft17">4 411 kr</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">med märk- och</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p32 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr12 td44"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">färgämnen eller</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">ger mindre än</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">85 volympro-</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">cent destillat</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">vid 350°C,</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">b) inte har för-</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">setts med</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">märk- och</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">färgämnen och</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">ger minst</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">85 volympro-</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">cent destillat</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">vid 350°C, till-</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">hörig</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">miljöklass 1</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p32 ft20">2 111 <SPAN class="ft14">kr</SPAN></SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft14">2 292 kr per</SPAN> </TD> <TD colspan=2 class="tr12 td44"><SPAN class="p3 ft20">4 403 <SPAN class="ft14">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr8 td25"><SPAN class="p3 ft7">&nbsp;</SPAN> </TD> <TD class="tr8 td26"><SPAN class="p3 ft7">&nbsp;</SPAN> </TD> <TD class="tr8 td43"><SPAN class="p3 ft7">&nbsp;</SPAN> </TD> <TD class="tr8 td29"><SPAN class="p32 ft31">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr8 td28"><SPAN class="p3 ft31">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr8 td44"><SPAN class="p3 ft31">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td44"><SPAN class="p69 ft3">11</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_12"> <TABLE cellpadding=0 cellspacing=0 class="t9"> <TR> <TD class="tr6 td18"><SPAN class="p3 ft29">Prop. 2021/22:221</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td20"><SPAN class="p31 ft17"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td21"><SPAN class="p3 ft17">Slag av bränsle</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p32 ft17">Skattebelopp</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">Energiskatt</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">Koldioxidskatt</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">Summa</SPAN> </TD> </TR> <TR> <TD class="tr10 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td34"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td35"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td36"><SPAN class="p3 ft14">skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td18"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p3 ft16">miljöklass 2</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p32 ft30">2 434 <SPAN class="ft16">kr per</SPAN></SPAN> </TD> <TD class="tr11 td29"><SPAN class="p3 ft16">2 292 kr per</SPAN> </TD> <TD class="tr11 td30"><SPAN class="p3 ft30">4 726 <SPAN class="ft16">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">miljöklass 3</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft19">2 601 <SPAN class="ft17">kr per</SPAN></SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 292 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft19">4 893 <SPAN class="ft17">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr12 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">eller inte tillhör</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p32 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">någon</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">miljöklass</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr14 td54"><SPAN class="p15 ft21">4.</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft21">2711 12 11–</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft21">Gasol m.m.</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2711 19 00</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">som används</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">för</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">a) drift av</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">0 kr per</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">3 672 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">3 672 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">motordrivet</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr12 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">fordon, fartyg</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">eller luftfartyg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">b) annat ända-</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">1 184 kr per</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">3 672 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">4 856 kr</SPAN> </TD> </TR> <TR> <TD class="tr12 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">mål än som</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p32 ft14">1 000 kg</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">avses under a</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr14 td54"><SPAN class="p15 ft21">5.</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft21">2711 11 00,</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft21">Naturgas som</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2711 21 00</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">används för</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">a) drift av</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">0 kr per</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 613 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">2 613 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">motordrivet</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr12 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">fordon, fartyg</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">eller luftfartyg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">b) annat ända-</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">1 018 kr per</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 613 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">3 631 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">mål än som</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr6 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td27"><SPAN class="p3 ft21">avses under a</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td30"><SPAN class="p3 ft21">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr15 td54"><SPAN class="p15 ft21">6.</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft21">2701, 2702</SPAN> </TD> <TD class="tr15 td27"><SPAN class="p3 ft21">Kol och koks</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p32 ft21">701 kr per</SPAN> </TD> <TD class="tr15 td29"><SPAN class="p3 ft21">3 037 kr per</SPAN> </TD> <TD class="tr15 td30"><SPAN class="p3 ft21">3 738 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller 2704</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr12 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">1 000 kg</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr14 td54"><SPAN class="p15 ft21">7.</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft21">2710 11 31</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft21">Flygbensin</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p32 ft21"><SPAN class="ft22">3 </SPAN>kr <SPAN class="ft22">82 </SPAN>öre</SPAN> </TD> <TD class="tr14 td29"><SPAN class="p3 ft21">2 kr 64 öre per</SPAN> </TD> <TD class="tr14 td30"><SPAN class="p3 ft22">6 <SPAN class="ft21">kr </SPAN>46</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">med en blyhalt</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr12 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">om högst</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">0,005 gram</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td18"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft14">per liter</SPAN> </TD> <TD class="tr12 td34"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td35"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td36"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p59 ft3">I fall som avses i 4 kap. 1 § 7 och 8 samt 12 § 4 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p60 ft3">I fall som avses i 4 kap. 1 § 10 a och b och 12 § 5 tas skatt ut med ett belopp som motsvarar</P> <P class="p70 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft25">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P> <P class="p60 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft25">skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats med skatt,</SPAN></P> <P class="p61 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft25">skatten som gäller för annat bränsle enligt första stycket, om sådant bränsle i annat fall än som avses i 1 har förvärvats utan skatt,</SPAN></P> <P class="p60 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft25">skatten som gäller för det bränsle enligt första stycket som det använda bränslet anses likvärdigt med enligt 3 eller 4 §, om bränsle enligt 3 eller 4 § har förvärvats utan skatt, och</SPAN></P> <P class="p62 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft25">skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt 3</SPAN></P> <P class="p13 ft3">12</P> </DIV> <DIV id="page_13"> <DIV id="p13dimg1"> <INGENBILD zsrc="H90322113x1.jpg/" id="p13img1"> </DIV> <DIV> <DIV id="id_1"> <P class="p71 ft3">eller 4 § har förvärvats med skatt som motsvarar skatten som gäller för bränsle enligt första stycket 3 a.</P> <P class="p72 ft3">I fall som avses i 4 kap. 1 § 10 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P> <P class="p73 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft24">Denna lag träder i kraft den 1 oktober 2022.</SPAN></P> <P class="p74 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft24">Äldre föreskrifter gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</SPAN></P> </DIV> <DIV id="id_2"> <P class="p13 ft3">Prop. 2021/22:221</P> <P class="p75 ft3">13</P> </DIV> </DIV> </DIV> <DIV id="page_14"> <TABLE cellpadding=0 cellspacing=0 class="t11"> <TR> <TD class="tr17 td16"><SPAN class="p3 ft3">Prop. 2021/22:221 <SPAN class="ft32">3</SPAN></SPAN> </TD> <TD class="tr17 td55"><SPAN class="p3 ft1">Ärendet och dess beredning</SPAN> </TD> </TR> </TABLE> <P class="p76 ft27"><SPAN class="ft10">3.1</SPAN><SPAN class="ft33">Skäl för ändringar i statens budget och förkortad motionstid</SPAN></P> <P class="p77 ft3">Enligt riksdagsordningen får regeringen vid högst två tillfällen lämna en proposition med förslag till ändringar i statens budget för det löpande budgetåret (9 kap. 6 § första stycket). En sådan proposition lämnas i anslutning till budgetpropositionen eller den ekonomiska vårpropositionen (tilläggsbestämmelse 9.6.1). Förslag till ändringar i budgeten får dock lämnas vid andra tillfällen om regeringen anser att det finns särskilda skäl (9 kap. 6 § andra stycket).</P> <P class="p78 ft3">Regeringen har vid fem tillfällen lämnat extra propositioner med förslag till ändringar i budgeten för 2022. Propositionerna har avsett ersättningar på sjukförsäkringsområdet, stöd till företag, medel för testning och smitt-</P> <TABLE cellpadding=0 cellspacing=0 class="t12"> <TR> <TD colspan=2 class="tr6 td56"><SPAN class="p3 ft3">spårning samt andra åtgärder med</SPAN> </TD> <TD class="tr6 td57"><SPAN class="p79 ft3">anledning</SPAN> </TD> <TD class="tr6 td58"><SPAN class="p80 ft3">av</SPAN> </TD> <TD class="tr6 td59"><SPAN class="p15 ft34">coronaviruset</SPAN> </TD> </TR> <TR> <TD class="tr5 td60"><SPAN class="p3 ft3">(prop. 2021/22:86,</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p81 ft3">bet. 2021/22:FiU16,</SPAN> </TD> <TD colspan=3 class="tr5 td61"><SPAN class="p15 ft3">rskr. <NOBR>2021/22:137–142),</NOBR> fler</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td56"><SPAN class="p3 ft3">åtgärder på skatteområdet med</SPAN> </TD> <TD class="tr5 td57"><SPAN class="p3 ft3">anledning</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p3 ft3">av</SPAN> </TD> <TD class="tr5 td59"><SPAN class="p15 ft34">coronaviruset</SPAN> </TD> </TR> <TR> <TD class="tr5 td60"><SPAN class="p3 ft3">(prop. 2021/22:89,</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p3 ft3">bet. 2021/22:FiU16,</SPAN> </TD> <TD colspan=3 class="tr5 td61"><SPAN class="p15 ft3">rskr. <NOBR>2021/22:137–142),</NOBR> slopad</SPAN> </TD> </TR> </TABLE> <P class="p82 ft3">karenstid för stöd vid korttidsarbete, förstärkt evenemangsstöd och andra åtgärder med anledning av coronaviruset samt kompensation till hushållen</P> <P class="p83 ft3">för höga elpriser (prop. 2021/22:113, bet. 2021/22:FiU44, rskr. <NOBR>2021/22:169–173),</NOBR> en garanti till Internationella återuppbyggnads- och utvecklingsbanken för lån till Ukraina (prop. 2021/22:152, bet. 2021/22:FiU45, rskr. 2021/22:190) och åtgärder för att stärka rikets militära försvar och kompensation till hushållen för höga elpriser (prop. 2021/22:199, bet. 2021/22:FiU47, rskr. <NOBR>2021/22:226–228).</NOBR> Vidare har riksdagen beslutat om ändringar i statens budget för 2022 som har avsett ekonomiskt stöd och utrustning till Ukraina (bet. 2021/22:FiU40, rskr. 2021/22:174 och 175) och stöd till Ukraina med efterfrågad försvarsmateriel (bet. 2021/22:FiU46, rskr. 2021/22:204). Regeringen har även denna dag beslutat om propositionen Vårändringsbudget för 2022 (prop. 2021/22:99).</P> <P class="p84 ft3">Drivmedelspriserna har ökat kraftigt, främst på grund av att oljepriset har stigit, särskilt till följd av Rysslands invasion av Ukraina. De höga priserna får konsekvenser för hushåll och företag som är beroende av transporter. För att stärka Sverige i denna situation presenterade regeringen den 14 mars 2022 ett åtgärdspaket, med insatser både på kort och lång sikt. En del i paketet är ett förslag om tillfälligt sänkt drivmedelsskatt. Den aktuella åtgärden syftar till att skyndsamt ge stöd till hushåll och företag för att minska konsekvenserna av de höga drivmedelspriserna.</P> <P class="p85 ft3">Sverige har ett överskott av vaccindoser mot sjukdomen <NOBR>covid-19.</NOBR> Vaccindoserna har en begränsad hållbarhet. För att undvika att vaccindoser inom kort måste kasseras begärs ett bemyndigande om att få skänka de doser som inte behövs för att säkerställa det nationella behovet och som inte kan avräknas som bistånd.</P> <P class="p85 ft3">Regeringen anser mot denna bakgrund att det finns särskilda skäl för att lämna förslag till ändringar i statens budget för 2022.</P> <P class="p86 ft3">14</P> </DIV> <DIV id="page_15"> <P class="p87 ft3">Regeringen anser vidare mot bakgrund av vad som ovan anförts att det Prop. 2021/22:221 finns synnerliga skäl för riksdagen att besluta om förkortad motionstid.</P> <P class="p13 ft3">Regeringen föreslår att motionstiden förkortas till sju dagar.</P> <P class="p88 ft27"><SPAN class="ft27">3.2</SPAN><SPAN class="ft33">Tillfälligt sänkt skatt på bensin och diesel</SPAN></P> <P class="p89 ft3">Promemorian Tillfälligt sänkt skatt på bensin och diesel har utarbetats inom Finansdepartementet. Förslaget i promemorian innebär att energiskatten på bensin och diesel tillfälligt ska sänkas med 1 krona och 5 öre per liter fr.o.m. den 1 maj t.o.m. den 30 september 2022. En sammanfattning av promemorian finns i <SPAN class="ft4">bilaga 1</SPAN>. Promemorians lagförslag finns i <SPAN class="ft4">bilaga 2. </SPAN>Promemorian har remissbehandlats. En förteckning över remissinstanserna finns i <SPAN class="ft4">bilaga 3</SPAN>. Remissvaren finns tillgängliga i Finansdepartementet (Fi2022/010124).</P> <P class="p90 ft3">Riksdagen har den 7 april 2022 bl.a. tillkännagett för regeringen att regeringen snarast bör återkomma med förslag som innebär att energiskatten på bensin och diesel sänks till EU:s miniminivå under fem månader (bet. 2021/22:FiU47 punkt 2, rskr. 2021/22:226). Tillkännagivandet, som redovisas i avsnitt 4.2, är slutbehandlat.</P> <P class="p91 ft4">Lagrådet</P> <P class="p92 ft3">Lagförslagen i denna proposition är författningstekniskt och även i övrigt av sådan beskaffenhet att Lagrådets hörande skulle sakna betydelse. Regeringen har därför inte inhämtat Lagrådets yttrande över förslagen.</P> <P class="p93 ft1"><SPAN class="ft1">4</SPAN><SPAN class="ft35">Tillfälligt sänkt skatt på drivmedel</SPAN></P> <P class="p91 ft27"><SPAN class="ft27">4.1</SPAN><SPAN class="ft33">Bakgrund</SPAN></P> <P class="p94 ft3">Skatterna på bensin och diesel är harmoniserade enligt rådets direktiv 2003/96/EG av den 27 oktober 2003 om en omstrukturering av gemenskapsramen för beskattning av energiprodukter och elektricitet, det s.k. energiskattedirektivet. Energiskattedirektivet är ett ramverk för hur medlemsstaterna ska utforma sin nationella beskattning av bl.a. bränslen. På nationell nivå regleras skatter på bränslen i lagen (1994:1776) om skatt på energi, förkortad LSE. Grundregeln i såväl energiskattedirektivet som LSE är att bränslen ska beskattas. De bränslen som omfattas av energiskattedirektivet beskattas bl.a. vid användning som motorbränslen. Direktivet innehåller krav på minimiskattenivåer som medlemsstaterna inte får gå under.</P> <P class="p90 ft3">Koldioxidskatt och energiskatt tas ut på drivmedel som bensin och diesel. Skattesatserna på drivmedel framgår av 2 kap. 1 § LSE.</P> <P class="p95 ft3">15</P> </DIV> <DIV id="page_16"> <TABLE cellpadding=0 cellspacing=0 class="t13"> <TR> <TD class="tr14 td62"><SPAN class="p96 ft3">Prop. 2021/22:221</SPAN> </TD> <TD class="tr14 td63"><SPAN class="p97 ft10">4.2</SPAN> </TD> <TD class="tr14 td64"><SPAN class="p3 ft27">Tillfälligt sänkt skatt på bensin och diesel</SPAN> </TD> </TR> <TR> <TD class="tr13 td62"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr11 td65"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr18 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr18 td67"><SPAN class="p81 ft3"><SPAN class="ft13">Regeringens förslag: </SPAN>Energiskatten på bensin och diesel ska tillfälligt</SPAN> </TD> </TR> <TR> <TD class="tr6 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td67"><SPAN class="p81 ft3">sänkas med 1 krona och 5 öre per liter fr.o.m. den 1 maj t.o.m. den</SPAN> </TD> </TR> <TR> <TD class="tr5 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td67"><SPAN class="p81 ft3">30 september 2022, utom för alkylatbensin där energiskatten tillfälligt</SPAN> </TD> </TR> <TR> <TD class="tr5 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td67"><SPAN class="p81 ft3">ska sänkas med 70 öre per liter för samma period.</SPAN> </TD> </TR> <TR> <TD class="tr6 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td67"><SPAN class="p98 ft3">Ändringarna ska träda i kraft den 1 maj 2022 och upphöra att gälla</SPAN> </TD> </TR> <TR> <TD class="tr5 td66"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td67"><SPAN class="p81 ft3">den 1 oktober 2022.</SPAN> </TD> </TR> <TR> <TD class="tr19 td66"><SPAN class="p3 ft36">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr20 td68"><SPAN class="p3 ft37">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr21 td69"><SPAN class="p98 ft3"><SPAN class="ft13">Promemorians förslag </SPAN>överensstämmer i huvudsak med regeringens. I</SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td69"><SPAN class="p3 ft3">promemorians förslag sänktes skattesatsen på alkylatbensin med 1 krona</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td63"><SPAN class="p3 ft3">och 5 öre.</SPAN> </TD> <TD class="tr5 td64"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p98 ft3"><SPAN class="ft13">Remissinstanserna: </SPAN>En majoritet av remissinstanserna, däribland <SPAN class="ft4">Eko-</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td69"><SPAN class="p3 ft38">nomistyrningsverket, Energimarknadsinspektionen, Förvaltningsrätten i</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft38">Falun<SPAN class="ft34">, </SPAN>Integritetsskyddsmyndigheten<SPAN class="ft34">, </SPAN>Konjunkturinstitutet, Konkurrens-</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft38">verket<SPAN class="ft34">, </SPAN>Mobility Sweden <SPAN class="ft34">(tidigare Bil Sweden), </SPAN>Skatteverket, Statens jord-</SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td69"><SPAN class="p3 ft4">bruksverk, Statskontoret<SPAN class="ft3">, </SPAN>Sveriges Kommuner och Regioner (SKR),</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft34"><SPAN class="ft38">Svenskt Näringsliv </SPAN>och <SPAN class="ft38">Tillväxtverket, </SPAN>tillstyrker eller har inga synpunkter</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft3">på förslaget.</SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td69"><SPAN class="p98 ft3"><SPAN class="ft4">Skatteverket </SPAN>anför därutöver att minimiskattenivån för alkylatbensin i</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft3">förslaget ligger under den tillåtna minimiskattenivån enligt energiskatte-</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft3">direktivet. Skatteverket anför också att förslagets förenlighet med märk-</SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td69"><SPAN class="p3 ft3">ningsdirektivet bör klargöras i det fortsatta lagstiftningsarbetet.</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p98 ft3">Flera remissinstanser, däribland <SPAN class="ft4">Drivkraft Sverige</SPAN>, <SPAN class="ft4">Företagarna, Lant-</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft38">brukarnas Riksförbund (LRF), Maskinentreprenörerna<SPAN class="ft34">, </SPAN>Skattebetalarnas</SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td69"><SPAN class="p3 ft38">förening, Skogsindustrierna, Svenska Taxiförbundet, Svenskt Näringsliv,</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft4">Sveriges Åkeriföretag <SPAN class="ft3">och </SPAN>Transportföretagen, <SPAN class="ft3">tillstyrker förslaget men</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft3">lämnar även synpunkter på ytterligare åtgärder som förslaget borde</SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td69"><SPAN class="p3 ft3">omfatta, t.ex. att den föreslagna skattesänkningen inte ska vara tillfällig</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft3">utan permanent, att den s.k. <NOBR>BNP-indexeringen</NOBR> ska avskaffas och att upp-</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft3">trappningen av skattesatsen efter den tillfälliga perioden ska ske gradvis.</SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td69"><SPAN class="p98 ft38"><NOBR>2030-sekretariatet,</NOBR> Energigas Sverige<SPAN class="ft34">, </SPAN>Naturvårdsverket<SPAN class="ft34">, </SPAN>Svensk kollek-</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft3"><SPAN class="ft4">tivtrafik </SPAN>och <SPAN class="ft4">Statens energimyndighet </SPAN>avstyrker förslaget. Svensk kollek-</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft3">tivtrafik anför att förslaget försämrar människors förutsättningar att göra</SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td69"><SPAN class="p3 ft3">hållbara resval, ökar utsläppen och ökar bilens konkurrenskraft gentemot</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft3">kollektivtrafiken ytterligare. Energigas Sverige anför att en generell sänk-</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft34">ning av skatten på bensin och diesel dels inte är en träffsäker åtgärd för de</SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td69"><SPAN class="p3 ft34">som bäst behöver kompensation, dels försämrar konkurrenssituationen för</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft3">biodrivmedel. Statens energimyndighet anför att förslaget bl.a. innebär</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft3">minskade incitament för olika åtgärder som fasar ut användningen av fos-</SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td69"><SPAN class="p3 ft3">sila bränslen. Naturvårdsverket anför att förslaget innebär en försvagad</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft3">styrning mot transportsektorns mer långsiktiga lösningar, såsom elekt-</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft3">rifiering, ett mer transporteffektivt samhälle och övergång till förnybara</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft3">bränslen. <NOBR>2030-sekretariatet</NOBR> anför bl.a. att förslaget missgynnar både bio-</SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td69"><SPAN class="p3 ft3">drivmedel, eldrift och kollektivtrafiken. Därtill föreslår <NOBR>2030-sekretariatet</NOBR></SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft3">kompletterande åtgärder för att kompensera för den förväntade utsläpps-</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td63"><SPAN class="p3 ft3">ökningen.</SPAN> </TD> <TD class="tr5 td64"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td69"><SPAN class="p98 ft3"><SPAN class="ft4">Regelrådet </SPAN>anför att konsekvensutredningen uppfyller kraven i 6 och</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft3">7 §§ förordningen (2007:1244) om konsekvensutredning vid regelgivning,</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td69"><SPAN class="p3 ft34">men menar att konsekvensanalysen avseende redovisning av berörda före-</SPAN> </TD> </TR> <TR> <TD class="tr18 td62"><SPAN class="p99 ft3">16</SPAN> </TD> <TD colspan=2 class="tr18 td69"><SPAN class="p3 ft3">tags antal och storlek är bristfällig. <SPAN class="ft4">Konjunkturinstitutet </SPAN>anför att konsek-</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_17"> <DIV> <DIV id="id_1"> <P class="p100 ft34">vensanalysen saknar motiv till varför just en temporär skattesänkning är det bästa sättet att motverka negativa effekter som följer av ökade drivmedelspriser. <SPAN class="ft38">Ekonomistyrningsverket </SPAN>anför bl.a. att det saknas en mer fördjupad analys varför dagens situation motiverar ett stöd och hur det är förenligt med tidigare politiska beslut för att minska användningen av fossila drivmedel. Ekonomistyrningsverket saknar också en tydlig motivering varför en tidsbegränsning på fem månader anses vara väl avvägd.</P> <P class="p101 ft3"><SPAN class="ft13">Skälen för regeringens förslag: </SPAN>För att möta de höga drivmedelspriserna föreslås en tillfälligt sänkt drivmedelsskatt. Nu gällande skattebelopp på drivmedel framgår av förordningen (2021:1077) om fastställande av omräknade belopp för energiskatt och koldioxidskatt för år 2022. I propositionen Sänkt energiskatt på bensin och diesel (prop. 2021/22:84) föreslås att energiskatten på bensin och diesel ska sänkas så att priset vid pump sänks med 50 öre. Det innebär att energiskatten sänks med 40 öre på bensin respektive diesel. Enligt riksdagens beslut (prop. 2021/22:84, bet. 2021/22:SkU19, rskr. 2021/22:201) träder ändringarna i kraft den 1 maj 2022. Lagförslagen i denna proposition om en ytterligare sänkt skatt utgår från denna kommande skattenivå.</P> <P class="p102 ft3">För att ge en tillräcklig lättnad bör skattenivåerna sänkas i den utsträckning det är möjligt, dvs. till de minimiskattenivåer som anges i energiskattedirektivet. Skatten för de olika bränsleslagen bör sättas ned med lika stora belopp. Det bränsle som har den skattenivå som ligger närmast miniminivån utgör därmed utgångspunkt för storleken på sänkningen av skatten, vilket är diesel. Det är också priset på diesel som främst har ökat. Minimiskattenivåerna på bensin och diesel i energiskattedirektivet är bestämda i euro per 1 000 liter. Vilken skattenivå som krävs för att uppfylla minimiskattenivåerna i svenska kronor beror således på växelkursen. Vid fastställande av minimiskattenivåerna i svenska kronor ska växelkursen den 1 oktober föregående år fastställd av Europeiska centralbanken (ECB) användas. För 2022 är växelkursen som ska användas vid beräkningen 10,1538 kronor/euro (ECB referensväxelkurs i oktober 2021, 2021/C 400/02). Med utgångspunkt i direktivets miniminivå för diesel och med hänsyn till växelkurs kan energiskatten sänkas med 1 krona och 5 öre för både diesel och bensin, utom vad gäller alkylatbensinen. Som <SPAN class="ft4">Skatteverket </SPAN>uppmärksammat medför en sänkning av skatten med 1 krona och 5 öre att alkylatbensin hamnar under sin tillåtna minimiskattenivå enligt energiskattedirektivet. Regeringen föreslår därför att skattesatsen för alkylatbensin justeras ner till minimiskattenivån, vilket innebär en sänkning med 70 öre. Även efter den föreslagna sänkningen av energiskatten på bensin och diesel uppfylls då minimiskattenivåerna i energiskattedirektivet under 2022. Sedan den 1 oktober 2021 har dock kronan försvagats gentemot euron. Det innebär att växelkursen som används för att fastställa minimiskattenivåer för 2023 kan komma att medföra att dessa uttryckta i kronor blir högre och risken finns att de tillfälligt sänkta skattenivåerna som föreslås i denna proposition inte skulle uppfylla minimiskattenivåerna för 2023. En sänkt energiskatt innebär även att mervärdesskatt tas ut med ett lägre belopp. Den föreslagna energiskattesänkningen bedöms därför sammanlagt medföra att priset på bensin och diesel sjunker med 1 krona och 31 öre vid pump.</P> <P class="p103 ft34">En sänkt skatt på bensin och diesel bör begränsas i tid. Det senaste året har prisvolatiliteten varit stor och prisökningarna på bl.a. bensin och diesel</P> </DIV> <DIV id="id_2"> <P class="p13 ft3">Prop. 2021/22:221</P> <P class="p75 ft3">17</P> </DIV> </DIV> </DIV> <DIV id="page_18"> <P class="p104 ft3">Prop. 2021/22:221 har varit kraftiga. Den föreslagna, tillfälliga skattesänkningen möter i viss</P> <TABLE cellpadding=0 cellspacing=0 class="t14"> <TR> <TD class="tr6 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p105 ft3">utsträckning detta på kort sikt. Utvecklingen framöver är dock osäker. På</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft3">längre sikt utgör bränslebeskattningen dessutom en viktig prissignal i</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft3">omställningen av transportsektorn från fossila bränslen och är viktig för</SPAN> </TD> </TR> <TR> <TD class="tr6 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p105 ft3">välfärdens finansiering. Om Rysslands invasion av Ukraina blir långvarig</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft3">kan marknaden behöva ta höjd för ett nytt prisläge vad gäller energi och</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft34">drivmedel. Sammantaget bedöms att den lägre skatten på bensin och diesel</SPAN> </TD> </TR> <TR> <TD class="tr6 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p105 ft3">bör begränsas till en kortare period och en sänkning fr.o.m. den 1 maj</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft3">t.o.m. den 30 september 2022 bör vara en väl avvägd tidsperiod. <SPAN class="ft4">Ekonomi-</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft3"><SPAN class="ft4">styrningsverket </SPAN>anför att förslaget saknar motivering till varför fem måna-</SPAN> </TD> </TR> <TR> <TD class="tr6 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p105 ft3">der kan anses vara en väl avvägd tid. Regeringen instämmer i att det finns</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft3">stora osäkerheter i omvärldsläget. Mot bakgrund av detta bedömer rege-</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft3">ringen i dagsläget att tidsperioden om fem månader är väl avvägd.</SPAN> </TD> </TR> <TR> <TD class="tr6 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p106 ft34"><SPAN class="ft38">Skatteverket </SPAN>anför att det saknas en analys av förslagets förenlighet med</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft3">EU:s märkningsdirektiv (rådets direktiv 95/60/EG av den 27 november</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft3">1995 om märkning för beskattningsändamål av dieselbrännolja och foto-</SPAN> </TD> </TR> <TR> <TD class="tr6 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p105 ft3">gen). Reglerna om kravet på märkning av dieselolja som beskattas lägre</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft34">än den normala dieselskattesatsen finns för att förhindra att lägre beskattad</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft34">diesel används inom transportsektorn. Dessa regler kombineras med sank-</SPAN> </TD> </TR> <TR> <TD class="tr6 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p105 ft3">tioner för det fall att reglerna inte följs. Det nuvarande förslaget har sin</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft3">bakgrund i de högre drivmedelspriser som har följt av det höga oljepriset,</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft3">bl.a. till följd av Rysslands invasion av Ukraina. Förslaget syftar till att</SPAN> </TD> </TR> <TR> <TD class="tr6 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p105 ft34">snabbt genomföra en tillfällig sänkning av skatten på bensin och diesel för</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft34">att underlätta för personer och företag som är beroende av transporter. Den</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft3">tillfälliga skattesänkningen avser en period om fem månader. Regeringen</SPAN> </TD> </TR> <TR> <TD class="tr6 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p105 ft3">noterar att reglerna om sanktioner blir obehövliga när den märkta</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft3">dieseloljan är dyrare än den omärkta dieseloljan, men anser inte att det</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft3">finns skäl att tillfälligt ändra reglerna om sanktioner för den korta tids-</SPAN> </TD> </TR> <TR> <TD class="tr6 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p105 ft3">period som skattesänkningen avser.</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p106 ft3">För att säkerställa att förändringarna av beskattningen inte ska medföra</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft3">något element som är att anse som statligt stöd föreslås förändringarna</SPAN> </TD> </TR> <TR> <TD class="tr6 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p105 ft3">gälla de generella energiskattesatser som gäller för de drivmedel som defi-</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft3">nitionsmässigt omfattas av 2 kap. 1 § första stycket 1, 2, 3 b och 7 LSE.</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft34">Utöver bensin och diesel ingår i dessa definitioner flygbensin, flygfotogen</SPAN> </TD> </TR> <TR> <TD class="tr6 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p105 ft3">samt vissa oljor med hög svavelhalt.</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p106 ft3">Flera remissinstanser, t.ex. <SPAN class="ft4">Företagarna</SPAN>, <SPAN class="ft4">Maskinentreprenörerna</SPAN>,</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft38">Skattebetalarnas förening<SPAN class="ft34">, </SPAN>Svenska Taxiförbundet<SPAN class="ft34">, </SPAN>Svenskt Näringsliv <SPAN class="ft34">och</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr6 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p105 ft3"><SPAN class="ft4">Transportföretagen, </SPAN>ger förslag på ytterligare åtgärder, t.ex. avskaffandet</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft3">av <NOBR>BNP-indexeringen</NOBR> och en gradvis upptrappning av skattesatsen efter</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft3">den tillfälliga perioden. Regeringen noterar remissinstansernas synpunk-</SPAN> </TD> </TR> <TR> <TD class="tr6 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p105 ft3">ter, men förslag till sådana skatteförändringar omfattas inte av detta lag-</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft34">stiftningsärende. Regeringen noterar även <NOBR><SPAN class="ft38">2030-sekretariatets</SPAN>,</NOBR> <SPAN class="ft38">Energigas</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft38">Sveriges<SPAN class="ft34">, </SPAN>Naturvårdsverkets<SPAN class="ft34">, </SPAN>Statens energimyndighets <SPAN class="ft34">och </SPAN>Svensk kollek-</SPAN> </TD> </TR> <TR> <TD class="tr6 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p105 ft3"><SPAN class="ft4">tivtrafiks </SPAN>synpunkter om att förslaget medför sämre förutsättningar för</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft3">kollektivtrafiken och får konsekvenser för omställningen av transportsek-</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft3">torn. Regeringen menar dock att förslaget inte kan anses få allvarliga kon-</SPAN> </TD> </TR> <TR> <TD class="tr6 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p105 ft34">sekvenser eftersom åtgärden är temporär. Dessa aspekter och <SPAN class="ft38">Regelrådets</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft3">synpunkter behandlas vidare i konsekvensanalysen, se avsnitt 4.3.</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p106 ft3">Riksdagen har den 7 april 2022 bl.a. tillkännagett för regeringen att rege-</SPAN> </TD> </TR> <TR> <TD class="tr6 td70"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td71"><SPAN class="p105 ft3">ringen snarast bör återkomma med förslag som innebär att energiskatten</SPAN> </TD> </TR> <TR> <TD class="tr5 td70"><SPAN class="p107 ft3">18</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p105 ft3">på bensin och diesel sänks till EU:s miniminivå under fem månader</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_19"> <P class="p108 ft3">(bet. 2021/22:FiU47 punkt 2, rskr. 2021/22:226). Regeringens förslag i Prop. 2021/22:221 denna proposition innebär att energiskatten på diesel sänks till EU:s mini-</P> <P class="p109 ft3">miskattenivå och energiskatten på bensin sänks lika mycket. Regeringen menar att skatten för de olika bränsleslagen bör sänkas i lika stor utsträckning. Regeringen har därför inte för avsikt att med anledning av detta tillkännagivande lämna några ytterligare förslag. Regeringen anser därmed att tillkännagivandet är slutbehandlat.</P> <P class="p91 ft4">Lagförslag</P> <P class="p110 ft3">Förslaget medför ändringar i 2 kap. 1 § lagen (1994:1776) om skatt på energi (LSE).</P> <P class="p111 ft27"><SPAN class="ft27">4.3</SPAN><SPAN class="ft33">Konsekvensanalys</SPAN></P> <P class="p94 ft3">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.</P> <P class="p112 ft41"><SPAN class="ft39">4.3.1</SPAN><SPAN class="ft40">Syfte och alternativa lösningar</SPAN></P> <P class="p113 ft3">Åtgärden syftar till att dämpa de höga drivmedelspriserna, som främst har uppstått som konsekvens av ett betydligt högre oljepris. <SPAN class="ft4">Konjunkturinstitutet </SPAN>instämmer i bedömningen att höga drivmedelspriser ger negativa effekter för företag och hushåll, men menar att en analys där en temporär drivmedelsskattesänkning ställs mot andra åtgärder hade varit önskvärd, och ett liknande resonemang förs av <SPAN class="ft4">Ekonomistyrningsverket </SPAN>och <SPAN class="ft4">Skattebetalarnas förening</SPAN>. <NOBR><SPAN class="ft4">2030-sekretariatet</SPAN></NOBR><SPAN class="ft4"> </SPAN>menar att regeringen bör villkora åtgärden med att oljepriset överstiger en viss nivå för att undvika att ge stöd i en situation med lågt oljepris. Regeringen menar att den temporära skattesänkningen i denna proposition är ett sätt att nå både berörda hushåll och företag. Därutöver är det en del av ett åtgärdspaket, där bl.a. drivmedelsstöd och pausad reduktionsplikt också ingår.</P> <P class="p114 ft3">Ett alternativ vore att inte göra några förändringar, vilket skulle innebära att drivmedelspriserna vid pump blir högre än med förslaget i propositionen.</P> <P class="p112 ft41"><SPAN class="ft39">4.3.2</SPAN><SPAN class="ft40">Offentligfinansiella effekter</SPAN></P> <P class="p115 ft3">De offentligfinansiella effekterna till följd av ändrade skatte- och avgiftsregler beräknas i enlighet med Finansdepartementets beräkningskonventioner. Beräkningarna görs i ikraftträdandeårets priser och volymer samt utgår vanligtvis från att beteendet hos individer och företag inte ändras till följd av förändringarna i skattereglerna.</P> <P class="p116 ft3">Som utgångspunkt för att beräkna förslagets offentligfinansiella effekter görs antagandet att volymen bensin och diesel inte ändras till följd av förslaget. Den offentligfinansiella effekten uppgår därmed till de skatteintäkter som uteblir när skattesatsen förändras. Med utgångspunkt av prognos-</P> <P class="p13 ft3">tiserade volymer för 2022 från Energimyndighetens kortsiktsprognos</P> <P class="p117 ft3">19</P> </DIV> <DIV id="page_20"> <DIV id="p20dimg1"> <INGENBILD zsrc="H90322120x1.jpg/" id="p20img1"> </DIV> <P class="p118 ft3">Prop. 2021/22:221 skulle detta medföra minskade bruttoskatteintäkter på 3,9 miljarder kronor.</P> <P class="p119 ft3">Nettoeffekten väntas, efter att hänsyn har tagits till påverkan på mervärdesskatt och beskattning av företagens vinster, bli något lägre. Detta då en stor andel av drivmedlen används av företag.</P> <P class="p120 ft42">Tabell 4.1 Offentligfinansiella effekter</P> <P class="p121 ft43">Miljarder kronor, fasta priser och baser</P> <TABLE cellpadding=0 cellspacing=0 class="t15"> <TR> <TD class="tr18 td72"><SPAN class="p3 ft42">Effekt från</SPAN> </TD> <TD class="tr18 td73"><SPAN class="p49 ft44">Bruttoeffekt</SPAN> </TD> <TD class="tr18 td74"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr18 td75"><SPAN class="p122 ft44">Periodiserad nettoeffekt</SPAN> </TD> <TD class="tr18 td76"><SPAN class="p123 ft45">Varaktig</SPAN> </TD> </TR> <TR> <TD class="tr18 td77"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr18 td78"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr18 td79"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr18 td80"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr18 td34"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr18 td81"><SPAN class="p123 ft42">effekt</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td73"><SPAN class="p49 ft42">2022</SPAN> </TD> <TD class="tr5 td74"><SPAN class="p15 ft42">2022</SPAN> </TD> <TD class="tr5 td17"><SPAN class="p15 ft42">2023</SPAN> </TD> <TD class="tr5 td28"><SPAN class="p49 ft42">2024</SPAN> </TD> <TD class="tr5 td76"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr18 td72"><SPAN class="p3 ft46"><NOBR>2022–05–01</NOBR></SPAN> </TD> <TD class="tr18 td73"><SPAN class="p49 ft46"><NOBR>-3,9</NOBR></SPAN> </TD> <TD class="tr18 td74"><SPAN class="p15 ft46"><NOBR>-3,8</NOBR></SPAN> </TD> <TD class="tr18 td17"><SPAN class="p15 ft46">0</SPAN> </TD> <TD class="tr18 td28"><SPAN class="p49 ft46">0</SPAN> </TD> <TD class="tr18 td76"><SPAN class="p123 ft46">0</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p3 ft47">Källa: Egna beräkningar.</SPAN> </TD> <TD class="tr5 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td74"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td17"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td76"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p124 ft41"><SPAN class="ft39">4.3.3</SPAN><SPAN class="ft40">Effekter för företagen</SPAN></P> <P class="p125 ft3">De allra flesta företag som berörs av förslaget påverkas genom ett förändrat pris på bensin och diesel. Förslaget i denna proposition innebär en tillfällig sänkning av energiskatten på bensin och diesel med 1 krona och 5 öre per liter exklusive mervärdesskatt, fr.o.m. den 1 maj 2022 t.o.m. den 30 september 2022.</P> <P class="p85 ft3">I Sverige förbrukas merparten av de totala volymerna av bensin och diesel inom transportsektorn. För diesel antas ca 73 procent användas av företag. Motsvarade antagande för bensin är att 18 procent används av företag. Sammantaget antas att ca 57 procent av volymen bensin och diesel förbrukas av företag. Av bruttoeffekten är det dessa andelar av den offentligfinansiella effekten som kommer företagen till godo. Övervältring väntas ske på företagens vinster och när nettoeffekten beräknas tas hänsyn till de ökade inbetalningarna av bolagsskatt.</P> <P class="p126 ft34">Några uppskattningar av de berörda företagens storlek som <SPAN class="ft38">Regelrådet </SPAN>efterlyser har inte bedömts vara möjligt att genomföra. Skattesänkningen påverkar i första ledet åkerinäringen och därigenom även den industri och de näringar som i hög grad är beroende av vägtransporter, något som också <SPAN class="ft38">Drivkraft Sverige</SPAN>, <SPAN class="ft38">Mobility Sweden</SPAN>, <SPAN class="ft38">Svenskt Näringsliv, Sveriges Åkeriföretag, Skogsindustrierna, Maskinentreprenörerna </SPAN>och <SPAN class="ft38">Företagarna </SPAN>pekar på. <SPAN class="ft38">Sveriges Åkeriföretag </SPAN>menar vidare att priset på diesel är betydligt högre i Sverige än i omgivande länder, en skillnad som regeringen menar minskar i och med det aktuella förslaget. Lägre skatt på diesel bedöms även medföra viss kostnadsminskning för jord- och skogsbruk samt gruvindustri, något som också <SPAN class="ft38">Lantbrukarnas Riksförbund (LRF) </SPAN>understryker, även om man också argumenterar för att fler åtgärder behövs för att kunna uppfylla regeringens livsmedelsstrategi. Regeringen har förståelse för att de höga drivmedelspriserna påverkar jordbruket och har sedan tidigare föreslagit en tillfälligt ökad nedsättning av energi- och koldioxidskatten på jord- och skogsbrukets dieselanvändning.</P> <P class="p127 ft3">Den förändrade årskostnaden beror i det enskilda fallet på hur många fordon företaget brukar, hur långt fordonen framförs, vilket bränsle de drivs med och vilken drivmedelsförbrukning som fordonen har. Exempel-</P> <P class="p128 ft3">20</P> </DIV> <DIV id="page_21"> <P class="p108 ft3">vis blir nedan beskrivna kostnadsförändringar lägre om lastbilarna drivs Prop. 2021/22:221 av höginblandade biodrivmedel (som inte omfattas av skattesänkningen).</P> <P class="p109 ft3">Ett åkeri som använder ett fjärrbilsekipage som framförs 12 000 mil om året och förbrukar fyra liter diesel per mil får genom förslaget minskade kostnader på 21 000 kronor under fem månader (1,05 kr/l<SPAN class="ft48">⋅</SPAN>12 000 mil<SPAN class="ft48">⋅</SPAN>(5/12)<SPAN class="ft48">⋅</SPAN>4 l/mil = 21 000 kr). För en buss i stadstrafik som drivs på diesel och framförs 5 500 mil per år och drar ungefär fyra liter per mil förväntas kostnaderna till följd av förslaget minska med 9 625 kronor (1,05 kr/l<SPAN class="ft48">⋅</SPAN>5 500 mil<SPAN class="ft48">⋅</SPAN>(5/12)<SPAN class="ft48">⋅</SPAN>4 l/mil = 9 625 kr). Motsvarande kostnadsbesparing för en taxibil som kör ca 11 000 mil per år och förbrukar 0,5 liter diesel per mil uppgår till drygt 2 400 kronor. Notera att ovanstående exempel utgår från att förbrukningen är jämnt fördelad över året.</P> <P class="p129 ft3">Skatteförändringarna bedöms inte påverka företagens administrativa kostnader vare sig på kort eller lång sikt och bedöms heller inte föranleda förändringar av några andra kostnader för företagen.</P> <P class="p130 ft3">Koldioxidskatt och energiskatt på bensin och diesel tas ut enligt samma regelverk oavsett företagens storlek. Även återbetalning av koldioxidskatt inom <NOBR>jord-,</NOBR> skogs- och vattenbrukssektorerna gäller för alla företag oavsett storlek, givet att kriterierna för återbetalningen är uppfyllda. Bedömningen är därför att det vid utformningen av förslaget inte är motiverat att särskild hänsyn tas till små företag.</P> <P class="p131 ft41"><SPAN class="ft39">4.3.4</SPAN><SPAN class="ft40">Effekter för enskilda och för den ekonomiska jämställdheten</SPAN></P> <P class="p132 ft3">Drivmedel beskattas i Sverige med koldioxidskatt, energiskatt och mervärdesskatt. En mervärdesskatteeffekt tillkommer om köparen är en privatperson. På drivmedel tas mervärdesskatt ut med 25 procent. För företag som har rätt att dra av den ingående mervärdesskatten tillkommer inte någon sådan effekt. Totalt bedöms den föreslagna sänkningen av skattenivåerna innebära att priset på bensin och diesel inklusive mervärdesskatt för en enskild minskar med 1 krona och 31 öre per liter (1,05 öre/l<SPAN class="ft48">⋅</SPAN>1,25).</P> <P class="p133 ft3">Sänkningen av skatten på bensin påverkar fler hushåll direkt än sänkningen av skatten på diesel. För en bilist som kör ungefär 1 500 mil per år med en bil som förbrukar 0,7 liter per mil innebär skattesänkningen på bensin lägre kostnader med 574 kronor under fem månader (1,05 kr/l<SPAN class="ft48">⋅</SPAN>1,25<SPAN class="ft48">⋅</SPAN>1 500 mil<SPAN class="ft48">⋅</SPAN>(5/12)<SPAN class="ft48">⋅</SPAN>0,7 l/mil) jämfört med om förslaget inte genomförs. Vid motsvarande redovisning för en privatbilist som kör på diesel kan sänkningen antas innebära lägre kostnader med 410 kronor (1,05 kr/l<SPAN class="ft48">⋅</SPAN>1,25 1 500 mil<SPAN class="ft48">⋅</SPAN>(5/12)<SPAN class="ft48">⋅</SPAN>0,5 l/mil).</P> <P class="p134 ft3">Effekten på hushåll skiljer sig beroende på biltyp och i vilken grad hushållet är beroende av bilen. Det senare kan skilja markant mellan hushåll i glesbygd och hushåll i stadsregioner med god tillgång till kollektivtrafik. Förslaget bedöms därför sammantaget gynna boende på landsbygden mer än boende i storstadsregionerna. Detta baseras på att körsträckorna per invånare ofta är högre i mer glesbebyggda områden och att varor där kan behöva transporteras längre, samt att en lägre andel av hushållen äger personbil och möjligheten att använda alternativa transportmedel är större i städerna.</P> <P class="p135 ft3">21</P> </DIV> <DIV id="page_22"> <DIV id="id_1"> <P class="p136 ft3">Prop. 2021/22:221 Förslaget innebär också att skatten på flygbensin sänks med 1 krona och 5 öre per liter. Kostnadsminskningen kan uppgå till ca 49 kronor per flygtimme (1,05 kr/l<SPAN class="ft49">⋅</SPAN>30 l/h<SPAN class="ft49">⋅</SPAN>1,25 = 49 kr/h).</P> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p13 ft3">22</P> </DIV> <DIV id="id_2_2"> <P class="p137 ft3">Av de personbilar som ägs av fysiska personer står män som ägare till knappt två tredjedelar. Fordon registrerade på män körs också i genomsnitt något längre per år. Även om en del av kostnaderna sannolikt omfördelas inom hushållen bedöms ändå generellt förändringar i bränslebeskattningen påverka män mer än kvinnor. Förslaget bedöms därmed på marginalen ekonomiskt gynna män mer än kvinnor.</P> <P class="p138 ft41"><SPAN class="ft39">4.3.5</SPAN><SPAN class="ft40">Effekter för miljön</SPAN></P> <P class="p139 ft3">Förslaget att sänka skattesatserna på bensin och diesel gör att det allt annat lika blir billigare att köra bil samt att andelen rörliga kostnader förknippade med brukande av bil minskar. Detta bedöms, allt annat lika, öka koldioxidutsläppen. Omställningen till minskade växthusgasutsläpp i transportsektorn och överflyttning till andra transportslag tenderar att minska och möjligheterna att nå klimatmålen kan minska något, en aspekt som framförs av flera remissinstanser, däribland <SPAN class="ft4">Svensk kollektivtrafik</SPAN>, <SPAN class="ft4">Energigas Sverige, Naturvårdsverket </SPAN>och <SPAN class="ft4">Statens energimyndighet</SPAN>. Den föreslagna åtgärden är dock temporär och träder i kraft under en period med snabbt stigande och historiskt höga drivmedelspriser. Därutöver har reduktionsplikten bidragit till en ökad inblandning av hållbara biodrivmedel i bensin och diesel. Det har stor påverkan på möjligheten att uppnå transportsektorns klimatmål, något som <SPAN class="ft4">Naturvårdsverket </SPAN>också framhåller i sitt underlag till klimatredovisning enligt klimatlagen 2022, där myndigheten bedömer att etappmålet om 70 procent minskade utsläpp i transportsektorn kan uppnås med befintliga styrmedel. <NOBR><SPAN class="ft4">2030-sekreta-</SPAN></NOBR><SPAN class="ft4"> riatet </SPAN>hänvisar till en studie där lägre drivmedelskostnader leder till tydligt ökad konsumtion och menar att regeringen bör överväga kompletterande åtgärder så att den totala utsläppseffekten blir noll. Regeringen instämmer i att lägre drivmedelspriser vanligtvis medför ökad förbrukning av drivmedel, men menar att det aktuella förslaget är temporärt i en situation med höga drivmedelspriser något som gör att bedömningen är att drivmedelsanvändningen inte kommer att påverkas markant.</P> <P class="p140 ft34">Det bör noteras att drivmedelsanvändningen inte enbart består av fossila bränslen. I och med den inblandning av biodrivmedel som sker inom ramen för reduktionsplikten blir utsläppseffekten lägre än vad som skulle vara fallet om den ökade drivmedelsvolymen bestod av ren fossil bensin och diesel. Sammantaget bedömer regeringen att effekten på växthusgasutsläppen väntas bli begränsad i förhållande till de totala utsläppen.</P> <P class="p141 ft3"><SPAN class="ft4">Företagarna </SPAN>anför att miljöskatter ska utformas för att täcka kostnaden för skadliga externaliteter, exempelvis miljöpåverkande utsläpp. Regeringen instämmer i att detta bör vara en övergripande princip, men menar samtidigt att det i nuläget är motiverat med den föreslagna och tillfälliga skattesänkningen för att underlätta för berörda hushåll och företag.</P> <P class="p142 ft3">Det bör också noteras att sänkt energiskatt på bensin och diesel gör höginblandade och rena biodrivmedel relativt sett dyrare, något som också <SPAN class="ft4">Svensk kollektivtrafik, </SPAN><NOBR><SPAN class="ft4">2030-sekretariatet</SPAN></NOBR><SPAN class="ft4"> </SPAN>och <SPAN class="ft4">Naturvårdsverket </SPAN>påpekar. Effekten på utsläppen kan således bli större om konkurrenssituationen för</P> </DIV> </DIV> </DIV> <DIV id="page_23"> <P class="p108 ft3">dessa biodrivmedel försämras och det medför att större volymer fossila Prop. 2021/22:221 drivmedel används. Lägre drivmedelspriser kan också göra det mindre för-</P> <P class="p109 ft3">delaktigt att övergå till eldrift och därigenom på sikt medföra högre utsläpp, något som också <SPAN class="ft4">Energigas Sverige </SPAN>påtalar. Regeringen instämmer i att dessa konsekvenser kan uppstå, men menar att eftersom åtgärden är temporär bör effekterna bli begränsade.</P> <P class="p138 ft41"><SPAN class="ft39">4.3.6</SPAN><SPAN class="ft40">Effekter för myndigheter och domstolar</SPAN></P> <P class="p113 ft3">Förslaget förväntas inte medföra några tillkommande långsiktiga kostnader för Skatteverket. Förslaget förväntas dock medföra vissa kostnader av engångskaraktär, t.ex. kostnader för åtgärder för att tillgodose företagens informationsbehov. Förslaget medför dock inte behov av informationsinsatser som går utöver vad som normalt sker vid regelförändringar. De eventuella tillkommande kostnaderna för Skatteverket ska hanteras inom myndighetens befintliga ekonomiska ramar. <SPAN class="ft4">Skatteverket </SPAN>har bedömt att kostnaderna beräknas uppgå till 600 000 kronor. Förslaget bedöms inte påverka antalet mål i de allmänna förvaltningsdomstolarna. Det bedöms inte heller medföra några ökade kostnader för andra myndigheter.</P> <P class="p143 ft41"><SPAN class="ft39">4.3.7</SPAN><SPAN class="ft40">Förslagets förenlighet med </SPAN><NOBR>EU-rätten</NOBR></P> <P class="p144 ft3">Även efter den föreslagna sänkningen av energiskatten på bensin och diesel uppfyller beskattningen föreskrivna minimiskattenivåer i rådets direktiv 2003/96/EG av den 27 oktober 2003 om en omstrukturering av gemenskapsramen för beskattning av energiprodukter och elektricitet. Förslaget bedöms därför vara förenligt med <NOBR>EU-rätten.</NOBR></P> <P class="p112 ft41"><SPAN class="ft39">4.3.8</SPAN><SPAN class="ft40">Övriga effekter</SPAN></P> <P class="p145 ft3">Då förslaget är tillfälligt bedöms det inte ha någon långsiktig effekt på sysselsättning, den ekonomiska jämställdheten, arbetslöshet eller löner.</P> <P class="p93 ft1"><SPAN class="ft1">5</SPAN><SPAN class="ft35">Författningskommentar</SPAN></P> <P class="p146 ft12"><SPAN class="ft27">5.1</SPAN><SPAN class="ft11">Förslaget till lag om ändring i lagen (2022:247) om ändring i lagen (1994:1776) om skatt på energi</SPAN></P> <P class="p147 ft13"><SPAN class="ft13">2</SPAN><SPAN class="ft50">kap.</SPAN></P> <P class="p13 ft13"><SPAN class="ft13">1</SPAN><SPAN class="ft50">§</SPAN></P> <P class="p148 ft3">Paragrafen innehåller bestämmelser om energi- och koldioxidskattebelopp för vissa bränslen, däribland bensin och diesel.</P> <P class="p149 ft3">Ändringen i <SPAN class="ft4">första stycket </SPAN>innebär att de aktuella skattebeloppen justeras ned med 1 krona och 5 öre per liter fr.o.m. den 1 maj 2022, utom för</P> <TABLE cellpadding=0 cellspacing=0 class="t16"> <TR> <TD class="tr6 td82"><SPAN class="p3 ft3">alkylatbensin där energiskatten tillfälligt justeras ned med 70 öre per liter</SPAN> </TD> <TD rowspan=2 class="tr14 td83"><SPAN class="p15 ft3">23</SPAN> </TD> </TR> <TR> <TD class="tr8 td82"><SPAN class="p3 ft7">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_24"> <DIV id="p24dimg1"> <INGENBILD zsrc="H90322124x1.jpg/" id="p24img1"> </DIV> <P class="p150 ft3">Prop. 2021/22:221 fr.o.m. samma tidpunkt. För tiden mellan den 1 <NOBR>januari–30</NOBR> april 2022 framgår skattebeloppen av förordningen (2021:1077) om fastställande av omräknade belopp för energiskatt och koldioxidskatt för år 2022.</P> <P class="p151 ft3">Övervägandena finns i avsnitt 4.2.</P> <P class="p152 ft27"><SPAN class="ft10">5.2</SPAN><SPAN class="ft33">Förslaget till lag om ändring i lagen (1994:1776) om skatt på energi</SPAN></P> <P class="p153 ft13"><SPAN class="ft51">2</SPAN><SPAN class="ft52">kap.</SPAN></P> <P class="p154 ft13"><SPAN class="ft51">1</SPAN><SPAN class="ft52">§</SPAN></P> <P class="p155 ft3">Paragrafen innehåller bestämmelser om energi- och koldioxidskattebelopp för vissa bränslen, däribland bensin och diesel.</P> <P class="p60 ft3">Ändringen i <SPAN class="ft4">första stycket </SPAN>innebär att de aktuella skattebeloppen justeras upp med 1 krona och 5 öre per liter fr.o.m. den 1 oktober 2022, utom för alkylatbensin där skattebeloppet justeras upp med 70 öre per liter fr.o.m. samma tidpunkt.</P> <P class="p156 ft3">Övervägandena finns i avsnitt 4.2.</P> <P class="p157 ft1"><SPAN class="ft1">6</SPAN><SPAN class="ft53">Ändringar i statens budget för 2022</SPAN></P> <P class="p158 ft3">I detta avsnitt lämnar regeringen förslag till ändringar i statens budget för 2022. Ändringarna är en följd av de lagförslag och övriga förslag som lämnas i denna proposition.</P> <P class="p159 ft27"><SPAN class="ft10">6.1</SPAN><SPAN class="ft33">Ändringar av statens inkomster</SPAN></P> <P class="p160 ft3"><SPAN class="ft13">Regeringens förslag: </SPAN>Den ändrade beräkningen av inkomster i statens budget för 2022 som redovisas i tabell 6.1 godkänns.</P> <P class="p161 ft3"><SPAN class="ft13">Skälen för regeringens förslag: </SPAN>I detta avsnitt lämnas förslag till en ny inkomstberäkning för de inkomsttitlar som påverkas av de förslag som lämnas i denna proposition. Den ändrade inkomstberäkningen redovisas i tabell 6.1. Av tabellen framgår bruttoeffekten av förslagen på respektive inkomsttitel.</P> <P class="p162 ft42">Tabell 6.1 Specifikation av ändrad beräkning av statens inkomster för 2022</P> <P class="p121 ft43">Tusental kronor</P> <TABLE cellpadding=0 cellspacing=0 class="t17"> <TR> <TD class="tr6 td9"><SPAN class="p1 ft44">Inkomsttitel</SPAN> </TD> <TD class="tr6 td84"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td27"><SPAN class="p163 ft42">Godkänd</SPAN> </TD> <TD class="tr6 td85"><SPAN class="p164 ft44">Ny beräkning</SPAN> </TD> <TD class="tr6 td57"><SPAN class="p123 ft44">Bruttoeffekt</SPAN> </TD> </TR> <TR> <TD class="tr10 td9"><SPAN class="p3 ft54">&nbsp;</SPAN> </TD> <TD class="tr10 td84"><SPAN class="p3 ft54">&nbsp;</SPAN> </TD> <TD class="tr10 td27"><SPAN class="p163 ft55">beräkning</SPAN> </TD> <TD class="tr10 td85"><SPAN class="p3 ft54">&nbsp;</SPAN> </TD> <TD class="tr10 td57"><SPAN class="p123 ft44">av åtgärd på</SPAN> </TD> </TR> <TR> <TD class="tr18 td86"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr18 td87"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr18 td33"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr18 td88"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr18 td89"><SPAN class="p123 ft45">inkomstsidan</SPAN> </TD> </TR> <TR> <TD class="tr5 td9"><SPAN class="p1 ft46">1432</SPAN> </TD> <TD class="tr5 td84"><SPAN class="p3 ft43">Energiskatt bensin</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p163 ft46">10 928 581</SPAN> </TD> <TD class="tr5 td85"><SPAN class="p165 ft46">9 728 581</SPAN> </TD> <TD class="tr5 td57"><SPAN class="p123 ft46"><NOBR>-1</NOBR> 200 000</SPAN> </TD> </TR> <TR> <TD class="tr22 td86"><SPAN class="p3 ft56">&nbsp;</SPAN> </TD> <TD class="tr22 td87"><SPAN class="p3 ft56">&nbsp;</SPAN> </TD> <TD class="tr22 td33"><SPAN class="p3 ft56">&nbsp;</SPAN> </TD> <TD class="tr22 td88"><SPAN class="p3 ft56">&nbsp;</SPAN> </TD> <TD class="tr22 td89"><SPAN class="p3 ft56">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td9"><SPAN class="p1 ft57">1433</SPAN> </TD> <TD class="tr10 td84"><SPAN class="p3 ft57">Energiskatt</SPAN> </TD> <TD class="tr10 td27"><SPAN class="p163 ft57">13 482 526</SPAN> </TD> <TD class="tr10 td85"><SPAN class="p165 ft57">10 782 526</SPAN> </TD> <TD class="tr10 td57"><SPAN class="p123 ft57"><NOBR>-2</NOBR> 700 000</SPAN> </TD> </TR> <TR> <TD class="tr5 td9"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td84"><SPAN class="p3 ft46">oljeprodukter</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td85"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td57"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr23 td86"><SPAN class="p3 ft58">&nbsp;</SPAN> </TD> <TD class="tr23 td87"><SPAN class="p3 ft58">&nbsp;</SPAN> </TD> <TD class="tr23 td33"><SPAN class="p3 ft58">&nbsp;</SPAN> </TD> <TD class="tr23 td88"><SPAN class="p3 ft58">&nbsp;</SPAN> </TD> <TD class="tr23 td89"><SPAN class="p3 ft58">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p166 ft3">24</P> </DIV> <DIV id="page_25"> <DIV id="p25dimg1"> <INGENBILD zsrc="H90322125x1.jpg/" id="p25img1"> </DIV> <P class="p167 ft3">Förslaget om tillfälligt sänkt skatt på bensin och diesel påverkar inkomst- Prop. 2021/22:221 titel <SPAN class="ft4">1432 Energiskatt bensin </SPAN>under inkomsttitelgrupp <NOBR>1430–1460</NOBR> Skatt på</P> <P class="p168 ft3">energi och miljö. Enligt den av riksdagen godkända inkomstberäkningen för 2022 uppgår inkomsttitel <SPAN class="ft4">1432 Energiskatt bensin </SPAN>till knappt 11 miljarder kronor. Prognosen har reviderats ned med 1 miljarder kronor till följd av förslaget om tillfälligt sänkt skatt på bensin och diesel.</P> <P class="p169 ft3">Förslaget om tillfälligt sänkt skatt på bensin och diesel påverkar även inkomsttitel <SPAN class="ft4">1433 Energiskatt oljeprodukter </SPAN>under inkomsttitelgrupp <NOBR>1430–1460</NOBR> Skatt på energi och miljö. Enligt den av riksdagen godkända inkomstberäkningen för 2022 uppgår inkomsttitel <SPAN class="ft4">1433 Energiskatt oljeprodukter </SPAN>till drygt 13 miljarder kronor. Prognosen har reviderats ned med 3 miljarder kronor till följd av förslaget om tillfälligt sänkt skatt på bensin och diesel.</P> <P class="p170 ft42">Tabell 6.2 Offentligfinansiella effekter 2022 av ändrade skatte- och avgiftsregler i denna proposition</P> <P class="p171 ft43">Miljarder kronor</P> <TABLE cellpadding=0 cellspacing=0 class="t18"> <TR> <TD class="tr18 td90"><SPAN class="p1 ft42">Förslag</SPAN> </TD> <TD class="tr18 td91"><SPAN class="p172 ft59">Effekt från</SPAN> </TD> <TD class="tr18 td92"><SPAN class="p173 ft44">Bruttoeffekt</SPAN> </TD> <TD class="tr18 td63"><SPAN class="p163 ft44">Nettoeffekt</SPAN> </TD> </TR> <TR> <TD class="tr5 td90"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td91"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td92"><SPAN class="p173 ft42">2022</SPAN> </TD> <TD class="tr5 td63"><SPAN class="p163 ft42">2022</SPAN> </TD> </TR> <TR> <TD class="tr23 td93"><SPAN class="p3 ft58">&nbsp;</SPAN> </TD> <TD class="tr23 td94"><SPAN class="p3 ft58">&nbsp;</SPAN> </TD> <TD class="tr23 td95"><SPAN class="p3 ft58">&nbsp;</SPAN> </TD> <TD class="tr23 td96"><SPAN class="p3 ft58">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td90"><SPAN class="p1 ft46">Tillfälligt sänkt skatt på bensin</SPAN> </TD> <TD class="tr5 td91"><SPAN class="p172 ft60"><NOBR>2022–05–01</NOBR></SPAN> </TD> <TD class="tr5 td92"><SPAN class="p173 ft46"><NOBR>-3,9</NOBR></SPAN> </TD> <TD class="tr5 td63"><SPAN class="p163 ft46"><NOBR>-3,8</NOBR></SPAN> </TD> </TR> <TR> <TD class="tr18 td93"><SPAN class="p1 ft46">och diesel</SPAN> </TD> <TD class="tr18 td94"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr18 td95"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr18 td96"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr18 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr18 td94"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr18 td95"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr18 td96"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td90"><SPAN class="p1 ft42">Summa</SPAN> </TD> <TD class="tr5 td91"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td92"><SPAN class="p173 ft42"><NOBR>-3,9</NOBR></SPAN> </TD> <TD class="tr5 td63"><SPAN class="p163 ft42"><NOBR>-3,8</NOBR></SPAN> </TD> </TR> <TR> <TD class="tr23 td93"><SPAN class="p3 ft58">&nbsp;</SPAN> </TD> <TD class="tr23 td94"><SPAN class="p3 ft58">&nbsp;</SPAN> </TD> <TD class="tr23 td95"><SPAN class="p3 ft58">&nbsp;</SPAN> </TD> <TD class="tr23 td96"><SPAN class="p3 ft58">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p174 ft3">I tabell 6.2 redovisas de offentligfinansiella effekterna för 2022 av förslaget till ändrade skatte- och avgiftsregler i denna proposition. Bruttoeffekten beskriver den direkta förändringen av intäkterna från den skatt som regeländringen avser. Utöver den direkta effekten kan en regeländring ge upphov till indirekta effekter på de offentliga finanserna av olika slag. Indirekta effekter uppstår om skatteändringen påverkar underlaget för andra skatter eller offentliga utgifter och därigenom påverkar de offentliga finanserna. Den offentligfinansiella nettoeffekten utgörs av summan av bruttoeffekten och de indirekta effekterna. Vid bedömningen av hur en skatteförändring påverkar den offentliga sektorns finansiella sparande på kort sikt är den offentligfinansiella nettoeffekten den mest relevanta.</P> <P class="p175 ft3">Sammantaget bedöms förslaget om tillfälligt sänkt skatt för bensin och diesel minska skatteintäkterna med 3,8 miljarder kronor 2022.</P> <P class="p176 ft27"><SPAN class="ft27">6.2</SPAN><SPAN class="ft33">Ändringar av statens utgifter</SPAN></P> <P class="p177 ft41">Utgiftsområde 9 Hälsovård, sjukvård och social omsorg</P> <P class="p178 ft61">1:6 Bidrag till folkh<SPAN class="ft13">ä</SPAN>lsa och sjukv<SPAN class="ft13">å</SPAN>rd</P> <P class="p179 ft3">I statens budget för innevarande år finns för detta ändamål uppfört ett anslag på 31 417 886 000 kronor.</P> <P class="p180 ft3">25</P> </DIV> <DIV id="page_26"> <DIV id="p26dimg1"> <INGENBILD zsrc="H90322126x1.jpg/" id="p26img1"> </DIV> <DIV> <DIV id="id_1"> <P class="p104 ft3">Prop. 2021/22:221</P> <P class="p181 ft3">26</P> </DIV> <DIV id="id_2"> <P class="p182 ft4"><SPAN class="ft13">Regeringens förslag: </SPAN><SPAN class="ft3">Anslaget 1:6 </SPAN>Bidrag till folkhälsa och sjukvård <SPAN class="ft3">får även användas för utgifter för att skänka vaccindoser mot sjukdomen </SPAN><NOBR><SPAN class="ft3">covid-19.</SPAN></NOBR></P> <P class="p183 ft3">Regeringen bemyndigas att under 2022 besluta att till andra stater, den globala vaccinupphandlingsmekanismen Covax eller andra internationella organisationer skänka överskott av vaccindoser mot sjukdomen <NOBR>covid-19</NOBR> som inte behövs för att säkerställa det nationella behovet och som inte kan avräknas som bistånd.</P> <P class="p184 ft3"><SPAN class="ft13">Skälen för regeringens förslag: </SPAN>Anslaget används bl.a. för utgifter för att vidareförsälja vaccindoser inklusive utgifter för vidareförsäljningar som inte uppfyller kravet på affärsmässighet.</P> <P class="p185 ft3">Global tillgång till vaccin mot <NOBR>covid-19</NOBR> är en prioriterad fråga och spelar en avgörande roll i kampen mot pandemin. Sverige har tecknat avtal om mer vaccin än vad som behövs för hela den vuxna befolkningen. Detta gjordes bl.a. för att ta höjd för eventuella behov av dels vaccin som är uppdaterade för virusvarianter, dels påfyllnadsdoser. Vidare gick det inte att på förhand veta vilka vaccin som skulle bli godkända eller för vilka grupper som vaccinen skulle kunna användas. Förbrukning och nedskrivning av inköpta vacciner mot <NOBR>covid-19</NOBR> belastar anslaget. Även sådan vidareförsäljning av vaccin som sker till ett pris som inte uppfyller kravet på affärsmässighet belastar anslaget. När vaccindoser mot <NOBR>covid-19</NOBR> skänks bort inom biståndet styr OECD/DAC:s rapporteringsdirektiv vilket belopp per vaccindos som kan rapporteras som bistånd. För 2022 väntas beloppet fastställas tidigast i juni, men eventuellt inte förrän i december. Det är mycket angeläget att det svenska arbetet med att bidra till global tillgång till vaccin både genom vidareförsäljning och genom att skänka vaccindoser kan fortsätta samt att undvika att vaccindoser behöver kasseras.</P> <P class="p186 ft3">Enligt 8 kap. 6 § budgetlagen (2011:203) får regeringen besluta att överlåta denna typ av lös egendom, om egendomen inte längre behövs för statens verksamhet. I 8 kap. 7 § samma lag ställs krav på att försäljning ska genomföras affärsmässigt, om inte särskilda skäl talar mot det. Särskilda skäl kan finnas vid t.ex. försäljning av materiel till utvecklingsländer. Avsteg från principen om affärsmässighet bör dock inte göras utan riksdagens godkännande vid försäljning av egendom som har ett betydande värde (prop. 1995/96:220 s. 109).</P> <P class="p187 ft3">Till den del kostnaderna för vaccindoserna som skänks under året uppfyller kriterierna för internationellt bistånd, enligt den definition som fastställs av OECD/DAC för 2022, kommer värdet att ingå i biståndsramen och belasta anslaget 1:1 <SPAN class="ft4">Biståndsverksamhet </SPAN>inom utgiftsområde 7 Internationellt bistånd. Medel för ändamålet finns avsatta inom nämnda anslag. Ett särskilt bemyndigande krävs dock för att regeringen ska ha möjlighet att skänka vaccindoser mot <NOBR>covid-19</NOBR> som inte i sin helhet kan avräknas som bistånd.</P> <P class="p188 ft3">Mot denna bakgrund bör anslagets ändamål utvidgas till att även omfatta utgifter för att skänka vaccindoser mot sjukdomen <NOBR>covid-19.</NOBR> Vidare bör regeringen bemyndigas att under 2022 besluta att till andra stater, den globala vaccinupphandlingsmekanismen Covax eller andra internationella organisationer skänka överskott av vaccindoser mot sjukdomen <NOBR>covid-19</NOBR> som inte behövs för att säkerställa det nationella behovet och som inte kan avräknas som bistånd.</P> </DIV> </DIV> </DIV> <DIV id="page_27"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p13 ft1">Sammanfattning av promemorian Tillfälligt sänkt skatt på bensin och diesel</P> </DIV> <DIV id="id_1_2"> <P class="p13 ft3">Prop. 2021/22:221 Bilaga 1</P> </DIV> </DIV> <DIV id="id_2"> <P class="p189 ft3">I promemorian föreslås vissa ändringar i lagen (1994:1776) om skatt på energi.</P> <P class="p190 ft3">Drivmedelspriserna har ökat kraftigt under det senaste året, främst på grund av att oljepriset har stigit kraftigt, särskilt efter Rysslands invasion av Ukraina. De höga drivmedelspriserna får konsekvenser för hushåll och företag som är beroende av transporter. I promemorian föreslås därför att energiskatten på bensin och diesel tillfälligt ska sänkas med 1 krona och 5 öre per liter under perioden den 1 <NOBR>maj–30</NOBR> september 2022.</P> <P class="p191 ft3">Lagändringarna föreslås träda i kraft den 1 maj 2022.</P> <P class="p192 ft3">27</P> </DIV> </DIV> <DIV id="page_28"> <TABLE cellpadding=0 cellspacing=0 class="t19"> <TR> <TD class="tr14 td97"><SPAN class="p3 ft3">Prop. 2021/22:221</SPAN> </TD> <TD colspan=5 class="tr14 td98"><SPAN class="p3 ft1">Promemorians lagförslag</SPAN> </TD> <TD class="tr14 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td97"><SPAN class="p3 ft3">Bilaga 2</SPAN> </TD> <TD class="tr5 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td99"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td100"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr2 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=7 class="tr2 td69"><SPAN class="p3 ft27">Förslag till lag om ändring i lagen (2022:000) om</SPAN> </TD> </TR> <TR> <TD class="tr21 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr21 td101"><SPAN class="p3 ft27">ändring i lagen (1994:1776) om skatt på energi</SPAN> </TD> <TD class="tr21 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=7 class="tr7 td69"><SPAN class="p3 ft3">Härigenom föreskrivs att 2 kap. 1 § lagen (1994:1776) om skatt på energi</SPAN> </TD> </TR> <TR> <TD class="tr5 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=7 class="tr5 td69"><SPAN class="p3 ft3">i stället för lydelsen enligt lagen (2022:000) om ändring i den lagen ska ha</SPAN> </TD> </TR> <TR> <TD class="tr6 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr6 td102"><SPAN class="p3 ft3">följande lydelse.</SPAN> </TD> <TD class="tr6 td99"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td100"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr24 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr24 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr24 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr24 td103"><SPAN class="p193 ft4">Lydelse enligt prop. 2021/22:84</SPAN> </TD> <TD class="tr24 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr25 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr25 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr25 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr25 td99"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr25 td92"><SPAN class="p3 ft13">2 kap.</SPAN> </TD> <TD class="tr25 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr25 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td99"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td92"><SPAN class="p79 ft3">1 §</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=7 class="tr6 td69"><SPAN class="p193 ft3">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket</SPAN> </TD> </TR> <TR> <TD class="tr5 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr5 td101"><SPAN class="p3 ft3">eller 1 b §, betalas för följande bränslen med angivna belopp:</SPAN> </TD> <TD class="tr5 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr18 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td104"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td105"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td34"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td35"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td36"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr12 td99"><SPAN class="p3 ft14">Slag av bränsle</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td34"><SPAN class="p32 ft17">Skattebelopp</SPAN> </TD> <TD class="tr13 td35"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td36"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td97"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td99"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p32 ft16">Energiskatt</SPAN> </TD> <TD class="tr11 td29"><SPAN class="p3 ft16">Koldioxidskatt</SPAN> </TD> <TD class="tr11 td30"><SPAN class="p3 ft16">Summa</SPAN> </TD> </TR> <TR> <TD class="tr10 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td104"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td105"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td34"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td35"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td36"><SPAN class="p3 ft14">skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td97"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p32 ft62">1.</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p31 ft16">2710 11 41,</SPAN> </TD> <TD class="tr11 td99"><SPAN class="p3 ft16">Bensin som</SPAN> </TD> <TD class="tr11 td100"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td29"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td30"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2710 11 45</SPAN> </TD> <TD class="tr12 td99"><SPAN class="p3 ft14">uppfyller krav</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td97"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller</SPAN> </TD> <TD class="tr13 td99"><SPAN class="p3 ft17">för</SPAN> </TD> <TD class="tr13 td100"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td97"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 49</SPAN> </TD> <TD class="tr13 td99"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td100"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td97"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td99"><SPAN class="p3 ft17">a) miljöklass 1</SPAN> </TD> <TD class="tr13 td100"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td99"><SPAN class="p3 ft14">– motorbensin</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p32 ft14"><SPAN class="ft20">3 </SPAN>kr <SPAN class="ft20">78 </SPAN>öre</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft14">2 kr 64 öre per</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft20">6 <SPAN class="ft14">kr </SPAN>42</SPAN> </TD> </TR> <TR> <TD class="tr13 td97"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td99"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td100"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td97"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td99"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td100"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td97"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td99"><SPAN class="p3 ft17">– alkylatbensin</SPAN> </TD> <TD class="tr13 td100"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft19">1 kr 71 <SPAN class="ft17">öre</SPAN></SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 kr 64 öre per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft19">4 <SPAN class="ft17">kr </SPAN>35</SPAN> </TD> </TR> <TR> <TD class="tr12 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td99"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p32 ft14">per liter</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft14">liter</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td97"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td99"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td100"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td97"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td99"><SPAN class="p3 ft17">b) miljöklass 2</SPAN> </TD> <TD class="tr13 td100"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17"><SPAN class="ft19">3 </SPAN>kr <SPAN class="ft19">82 </SPAN>öre</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 kr 64 öre per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft19">6 <SPAN class="ft17">kr </SPAN>46</SPAN> </TD> </TR> <TR> <TD class="tr12 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td99"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p32 ft14">per liter</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft14">liter</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td97"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td99"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td100"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD class="tr14 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td25"><SPAN class="p32 ft26">2.</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft21">2710 11 31,</SPAN> </TD> <TD class="tr14 td99"><SPAN class="p3 ft21">Annan bensin</SPAN> </TD> <TD class="tr14 td100"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p32 ft21"><SPAN class="ft22">4 </SPAN>kr <SPAN class="ft22">72 </SPAN>öre</SPAN> </TD> <TD class="tr14 td29"><SPAN class="p3 ft21">2 kr 64 öre per</SPAN> </TD> <TD class="tr14 td30"><SPAN class="p3 ft22">7 <SPAN class="ft21">kr </SPAN>36</SPAN> </TD> </TR> <TR> <TD class="tr12 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2710 11 51</SPAN> </TD> <TD class="tr12 td99"><SPAN class="p3 ft14">än som avses</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p32 ft14">per liter</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft14">liter</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td97"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller</SPAN> </TD> <TD class="tr13 td99"><SPAN class="p3 ft17">under 1 eller 7</SPAN> </TD> <TD class="tr13 td100"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td97"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 59</SPAN> </TD> <TD class="tr13 td99"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td100"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr2 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td25"><SPAN class="p32 ft26">3.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2710 19 21,</SPAN> </TD> <TD class="tr2 td99"><SPAN class="p3 ft21">Eldningsolja,</SPAN> </TD> <TD class="tr2 td100"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td97"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 25,</SPAN> </TD> <TD class="tr13 td99"><SPAN class="p3 ft17">dieselbrännolja,</SPAN> </TD> <TD class="tr13 td100"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td97"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 41–</SPAN> </TD> <TD class="tr13 td99"><SPAN class="p3 ft17">fotogen, m.m.</SPAN> </TD> <TD class="tr13 td100"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2710 19 49</SPAN> </TD> <TD class="tr12 td99"><SPAN class="p3 ft14">som</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td97"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller</SPAN> </TD> <TD class="tr13 td99"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td100"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td97"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 61–</SPAN> </TD> <TD class="tr13 td99"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td100"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td97"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 69</SPAN> </TD> <TD class="tr13 td99"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td100"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td99"><SPAN class="p3 ft14">a) har försetts</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p32 ft14">921 kr per</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft14">3 490 kr per</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">4 411 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td97"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td99"><SPAN class="p3 ft17">med märk- och</SPAN> </TD> <TD class="tr13 td100"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr12 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td99"><SPAN class="p3 ft14">färgämnen eller</SPAN> </TD> <TD class="tr12 td100"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <TABLE cellpadding=0 cellspacing=0 class="t20"> <TR> <TD class="tr13 td106"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td107"><SPAN class="p194 ft17">ger mindre än</SPAN> </TD> </TR> <TR> <TD class="tr13 td106"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td107"><SPAN class="p194 ft26">85 volympro-</SPAN> </TD> </TR> <TR> <TD class="tr13 td106"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td107"><SPAN class="p194 ft17">cent destillat</SPAN> </TD> </TR> <TR> <TD class="tr13 td106"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td107"><SPAN class="p194 ft17">vid 350°C,</SPAN> </TD> </TR> <TR> <TD class="tr13 td106"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td107"><SPAN class="p194 ft26">b) inte har för-</SPAN> </TD> </TR> <TR> <TD class="tr12 td106"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td107"><SPAN class="p194 ft14">setts med</SPAN> </TD> </TR> <TR> <TD class="tr13 td106"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td107"><SPAN class="p194 ft17">märk- och</SPAN> </TD> </TR> <TR> <TD class="tr13 td106"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td107"><SPAN class="p194 ft26">färgämnen och</SPAN> </TD> </TR> <TR> <TD rowspan=2 class="tr26 td106"><SPAN class="p195 ft3">28</SPAN> </TD> <TD class="tr12 td107"><SPAN class="p194 ft14">ger minst</SPAN> </TD> </TR> <TR> <TD class="tr19 td107"><SPAN class="p3 ft36">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_29"> <DIV id="id_1"> <DIV id="id_1_1"> <TABLE cellpadding=0 cellspacing=0 class="t21"> <TR> <TD class="tr5 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td20"><SPAN class="p31 ft17"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td39"><SPAN class="p3 ft17">Slag av bränsle</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p32 ft17">Skattebelopp</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td40"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">Energiskatt</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">Koldioxidskatt</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">Summa</SPAN> </TD> </TR> <TR> <TD class="tr12 td49"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td50"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td35"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td34"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p3 ft14">skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td42"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p3 ft16">85 volympro-</SPAN> </TD> <TD class="tr11 td29"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">cent destillat</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">vid 350°C, till-</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">hörig</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">miljöklass 1</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p32 ft20">2 111 <SPAN class="ft14">kr</SPAN></SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft14">2 292 kr per</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft20">4 403 <SPAN class="ft14">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">miljöklass 2</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft19">2 434 <SPAN class="ft17">kr per</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 292 kr per</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft19">4 726 <SPAN class="ft17">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p32 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">miljöklass 3</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft19">2 601 <SPAN class="ft17">kr per</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 292 kr per</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft19">4 893 <SPAN class="ft17">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">eller inte tillhör</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">någon</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">miljöklass</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr2 td42"><SPAN class="p15 ft21">4.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2711 12 11–</SPAN> </TD> <TD class="tr2 td43"><SPAN class="p3 ft21">Gasol m.m.</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2711 19 00</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">som används</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">för</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">a) drift av</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">0 kr per</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">3 672 kr per</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">3 672 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">motordrivet</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">fordon, fartyg</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">eller luftfartyg</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">b) annat ända-</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 184 kr per</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">3 672 kr per</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">4 856 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">mål än som</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">avses under a</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr2 td42"><SPAN class="p15 ft21">5.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2711 11 00,</SPAN> </TD> <TD class="tr2 td43"><SPAN class="p3 ft21">Naturgas som</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2711 21 00</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">används för</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">a) drift av</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">0 kr per</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 613 kr per</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">2 613 kr</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">motordrivet</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p32 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft14">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">fordon, fartyg</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">eller luftfartyg</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">b) annat ända-</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p32 ft14">1 018 kr per</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft14">2 613 kr per</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft14">3 631 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">mål än som</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr6 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td43"><SPAN class="p3 ft21">avses under a</SPAN> </TD> <TD class="tr6 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td48"><SPAN class="p3 ft21">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td42"><SPAN class="p15 ft21">6.</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft21">2701, 2702</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p3 ft21">Kol och koks</SPAN> </TD> <TD class="tr15 td29"><SPAN class="p32 ft21">701 kr per</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p3 ft21">3 037 kr per</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p3 ft21">3 738 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller 2704</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr2 td42"><SPAN class="p15 ft21">7.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2710 11 31</SPAN> </TD> <TD class="tr2 td43"><SPAN class="p3 ft21">Flygbensin</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p32 ft21"><SPAN class="ft22">3 </SPAN>kr <SPAN class="ft22">82 </SPAN>öre</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p3 ft21">2 kr 64 öre per</SPAN> </TD> <TD class="tr2 td48"><SPAN class="p3 ft22">6 <SPAN class="ft21">kr </SPAN>46</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">med en blyhalt</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">om högst</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">0,005 gram</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td49"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td50"><SPAN class="p3 ft14">per liter</SPAN> </TD> <TD class="tr12 td35"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td34"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_1_2"> <P class="p13 ft3">Prop. 2021/22:221 Bilaga 2</P> </DIV> </DIV> <DIV id="id_2"> <P class="p196 ft3">I fall som avses i 4 kap. 1 § 7 och 8 samt 12 § 4 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p197 ft3">I fall som avses i 4 kap. 1 § 10 a och b och 12 § 5 tas skatt ut med ett belopp som motsvarar</P> <P class="p198 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft24">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P> <P class="p197 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft24">skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats med skatt,</SPAN></P> <P class="p198 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft24">skatten som gäller för annat bränsle enligt första stycket, om sådant bränsle i annat fall än som avses i 1 har förvärvats utan skatt,</SPAN></P> <P class="p199 ft3">29</P> </DIV> </DIV> <DIV id="page_30"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p13 ft3">Prop. 2021/22:221 Bilaga 2</P> </DIV> <DIV id="id_1_2"> <P class="p137 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft25">skatten som gäller för det bränsle enligt första stycket som det använda bränslet anses likvärdigt med enligt 3 eller 4 §, om bränsle enligt 3 eller 4 § har förvärvats utan skatt, och</SPAN></P> <P class="p200 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft25">skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt 3 eller 4 § har förvärvats med skatt som motsvarar skatten som gäller för bränsle enligt första stycket 3 a.</SPAN></P> <P class="p201 ft3">I fall som avses i 4 kap. 1 § 10 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P> <P class="p202 ft4">Föreslagen lydelse</P> <P class="p203 ft13">2 kap.</P> <P class="p204 ft3">1 §</P> <P class="p205 ft3">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket eller 1 b §, betalas för följande bränslen med angivna belopp:</P> </DIV> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t22"> <TR> <TD class="tr6 td108"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td19"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td20"><SPAN class="p31 ft14"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td21"><SPAN class="p3 ft14">Slag av bränsle</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p32 ft14">Skattebelopp</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">Energiskatt</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">Koldioxidskatt</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">Summa</SPAN> </TD> </TR> <TR> <TD class="tr12 td108"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td31"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td32"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td33"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td34"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td35"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td36"><SPAN class="p3 ft17">skatt</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr13 td109"><SPAN class="p15 ft17">1.</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 41,</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">Bensin som</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 45</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">uppfyller krav</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">för</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td108"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2710 11 49</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">a) miljöklass 1</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">– motorbensin</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17"><SPAN class="ft19">2 </SPAN>kr <SPAN class="ft19">73 </SPAN>öre</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 kr 64 öre per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft19">5 <SPAN class="ft17">kr </SPAN>37</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr12 td108"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">– alkylatbensin</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17"><SPAN class="ft19">66 </SPAN>öre per</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 kr 64 öre per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft19">3 <SPAN class="ft17">kr </SPAN>30</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">liter</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr12 td108"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">b) miljöklass 2</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17"><SPAN class="ft19">2 </SPAN>kr <SPAN class="ft19">77 </SPAN>öre</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 kr 64 öre per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft19">5 <SPAN class="ft17">kr </SPAN>41</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr2 td109"><SPAN class="p15 ft21">2.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2710 11 31,</SPAN> </TD> <TD class="tr2 td27"><SPAN class="p3 ft21">Annan bensin</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p32 ft21"><SPAN class="ft22">3 </SPAN>kr <SPAN class="ft22">67 </SPAN>öre</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p3 ft21">2 kr 64 öre per</SPAN> </TD> <TD class="tr2 td30"><SPAN class="p3 ft22">6 <SPAN class="ft21">kr </SPAN>31</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 51</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">än som avses</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">under 1 eller 7</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD class="tr12 td108"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2710 11 59</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr14 td109"><SPAN class="p15 ft21">3.</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft21">2710 19 21,</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p3 ft21">Eldningsolja,</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 25,</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">dieselbrännolja,</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td108"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2710 19 41–</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">fotogen, m.m.</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 49</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">som</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td108"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2710 19 61–</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 69</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">a) har försetts</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">921 kr per</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">3 490 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">4 411 kr</SPAN> </TD> </TR> <TR> <TD class="tr12 td108"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">med märk- och</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p32 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">färgämnen eller</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">ger mindre än</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">85 volympro-</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">cent destillat</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td108"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">vid 350°C,</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">b) inte har för-</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">setts med</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td108"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">märk- och</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td108"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">färgämnen och</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td108"><SPAN class="p33 ft3">30</SPAN> </TD> <TD class="tr6 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td27"><SPAN class="p3 ft21">ger minst</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_31"> <DIV id="id_1"> <DIV id="id_1_1"> <TABLE cellpadding=0 cellspacing=0 class="t21"> <TR> <TD class="tr5 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td20"><SPAN class="p31 ft17"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td39"><SPAN class="p3 ft17">Slag av bränsle</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p32 ft17">Skattebelopp</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td40"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">Energiskatt</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">Koldioxidskatt</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">Summa</SPAN> </TD> </TR> <TR> <TD class="tr12 td49"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td50"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td35"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td34"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p3 ft14">skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td42"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p3 ft16">85 volympro-</SPAN> </TD> <TD class="tr11 td29"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">cent destillat</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">vid 350°C, till-</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">hörig</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">miljöklass 1</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p32 ft20">1 061 <SPAN class="ft14">kr</SPAN></SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft14">2 292 kr per</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft20">3 353 <SPAN class="ft14">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">miljöklass 2</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft19">1 384 <SPAN class="ft17">kr per</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 292 kr per</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft19">3 676 <SPAN class="ft17">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p32 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">miljöklass 3</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft19">1 551 <SPAN class="ft17">kr per</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 292 kr per</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft19">3 843 <SPAN class="ft17">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">eller inte tillhör</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">någon</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">miljöklass</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr2 td42"><SPAN class="p15 ft21">4.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2711 12 11–</SPAN> </TD> <TD class="tr2 td43"><SPAN class="p3 ft21">Gasol m.m.</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2711 19 00</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">som används</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">för</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">a) drift av</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">0 kr per</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">3 672 kr per</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">3 672 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">motordrivet</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">fordon, fartyg</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">eller luftfartyg</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">b) annat ända-</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 184 kr per</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">3 672 kr per</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">4 856 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">mål än som</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">avses under a</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr2 td42"><SPAN class="p15 ft21">5.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2711 11 00,</SPAN> </TD> <TD class="tr2 td43"><SPAN class="p3 ft21">Naturgas som</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2711 21 00</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">används för</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">a) drift av</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">0 kr per</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 613 kr per</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">2 613 kr</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">motordrivet</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p32 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft14">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">fordon, fartyg</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">eller luftfartyg</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">b) annat ända-</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p32 ft14">1 018 kr per</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft14">2 613 kr per</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft14">3 631 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">mål än som</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr6 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td43"><SPAN class="p3 ft21">avses under a</SPAN> </TD> <TD class="tr6 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td48"><SPAN class="p3 ft21">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td42"><SPAN class="p15 ft21">6.</SPAN> </TD> <TD class="tr15 td26"><SPAN class="p31 ft21">2701, 2702</SPAN> </TD> <TD class="tr15 td43"><SPAN class="p3 ft21">Kol och koks</SPAN> </TD> <TD class="tr15 td29"><SPAN class="p32 ft21">701 kr per</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p3 ft21">3 037 kr per</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p3 ft21">3 738 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller 2704</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr2 td42"><SPAN class="p15 ft21">7.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2710 11 31</SPAN> </TD> <TD class="tr2 td43"><SPAN class="p3 ft21">Flygbensin</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p32 ft21"><SPAN class="ft22">2 </SPAN>kr <SPAN class="ft22">77 </SPAN>öre</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p3 ft21">2 kr <SPAN class="ft22">64 </SPAN>öre per</SPAN> </TD> <TD class="tr2 td48"><SPAN class="p3 ft22">5 <SPAN class="ft21">kr </SPAN>41</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">med en blyhalt</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">om högst</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">0,005 gram</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td49"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td50"><SPAN class="p3 ft14">per liter</SPAN> </TD> <TD class="tr12 td35"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td34"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_1_2"> <P class="p13 ft3">Prop. 2021/22:221 Bilaga 2</P> </DIV> </DIV> <DIV id="id_2"> <P class="p196 ft3">I fall som avses i 4 kap. 1 § 7 och 8 samt 12 § 4 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p197 ft3">I fall som avses i 4 kap. 1 § 10 a och b och 12 § 5 tas skatt ut med ett belopp som motsvarar</P> <P class="p198 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft24">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P> <P class="p197 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft24">skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats med skatt,</SPAN></P> <P class="p198 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft24">skatten som gäller för annat bränsle enligt första stycket, om sådant bränsle i annat fall än som avses i 1 har förvärvats utan skatt,</SPAN></P> <P class="p199 ft3">31</P> </DIV> </DIV> <DIV id="page_32"> <DIV> <DIV id="id_1"> <P class="p206 ft3">Prop. 2021/22:221 Bilaga 2</P> <P class="p207 ft3">32</P> </DIV> <DIV id="id_2"> <P class="p208 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft25">skatten som gäller för det bränsle enligt första stycket som det använda bränslet anses likvärdigt med enligt 3 eller 4 §, om bränsle enligt 3 eller 4 § har förvärvats utan skatt, och</SPAN></P> <P class="p185 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft25">skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt 3 eller 4 § har förvärvats med skatt som motsvarar skatten som gäller för bränsle enligt första stycket 3 a.</SPAN></P> <P class="p209 ft3">I fall som avses i 4 kap. 1 § 10 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P> </DIV> </DIV> </DIV> <DIV id="page_33"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p210 ft27">Förslag till lag om ändring i lagen (1994:1776) om skatt på energi</P> <P class="p211 ft3">Härigenom föreskrivs att 2 kap. 1 § lagen (1994:1776) om skatt på energi ska ha följande lydelse.</P> <P class="p212 ft4">Lydelse enligt lagförslag 1.1</P> <P class="p213 ft13"><SPAN class="ft13">2</SPAN><SPAN class="ft50">kap. </SPAN><SPAN class="ft3">1 §</SPAN></P> <P class="p74 ft3">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket eller 1 b §, betalas för följande bränslen med angivna belopp:</P> </DIV> <DIV id="id_1_2"> <P class="p13 ft3">Prop. 2021/22:221 Bilaga 2</P> </DIV> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t23"> <TR> <TD class="tr5 td19"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td20"><SPAN class="p31 ft14"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td39"><SPAN class="p3 ft14">Slag av bränsle</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p32 ft14">Skattebelopp</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td40"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">Energiskatt</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">Koldioxidskatt</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">Summa</SPAN> </TD> </TR> <TR> <TD class="tr13 td31"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td32"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td50"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td35"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td34"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td51"><SPAN class="p3 ft17">skatt</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p15 ft17">1.</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 41,</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">Bensin som</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 45</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">uppfyller krav</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">eller</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">för</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 49</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">a) miljöklass 1</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">– motorbensin</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17"><SPAN class="ft19">2 </SPAN>kr <SPAN class="ft19">73 </SPAN>öre</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 kr 64 öre per</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft19">5 <SPAN class="ft17">kr </SPAN>37</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p32 ft14">per liter</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft14">liter</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft14">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">– alkylatbensin</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17"><SPAN class="ft19">66 </SPAN>öre per</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 kr 64 öre per</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft19">3 <SPAN class="ft17">kr </SPAN>30</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">liter</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft14">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">b) miljöklass 2</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17"><SPAN class="ft19">2 </SPAN>kr <SPAN class="ft19">77 </SPAN>öre</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 kr 64 öre per</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft19">5 <SPAN class="ft17">kr </SPAN>41</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft14">liter</SPAN> </TD> </TR> <TR> <TD class="tr14 td25"><SPAN class="p15 ft21">2.</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft21">2710 11 31,</SPAN> </TD> <TD class="tr14 td43"><SPAN class="p3 ft21">Annan bensin</SPAN> </TD> <TD class="tr14 td29"><SPAN class="p32 ft21"><SPAN class="ft22">3 </SPAN>kr <SPAN class="ft22">67 </SPAN>öre</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p3 ft21">2 kr 64 öre per</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p3 ft22">6 <SPAN class="ft21">kr </SPAN>31</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 51</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">än som avses</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">eller</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">under 1 eller 7</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft14">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 59</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td25"><SPAN class="p15 ft21">3.</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft21">2710 19 21,</SPAN> </TD> <TD class="tr14 td43"><SPAN class="p3 ft21">Eldningsolja,</SPAN> </TD> <TD class="tr14 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2710 19 25,</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">dieselbrännolja,</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 41–</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">fotogen, m.m.</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 49</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">som</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2710 19 61–</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 69</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">a) har försetts</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">921 kr per</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">3 490 kr per</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">4 411 kr</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">med märk- och</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p32 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">färgämnen eller</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">ger mindre än</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p214 ft17">85 volymprocent destillat vid 350°C, b) inte har försetts med märk- och färgämnen och ger minst</P> <P class="p215 ft17">85 volymprocent destillat vid 350°C, tillhörig</P> <P class="p216 ft3">33</P> </DIV> </DIV> <DIV id="page_34"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p13 ft3">Prop. 2021/22:221 Bilaga 2</P> </DIV> <DIV id="id_1_2"> <TABLE cellpadding=0 cellspacing=0 class="t21"> <TR> <TD class="tr5 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td20"><SPAN class="p31 ft17"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td21"><SPAN class="p3 ft17">Slag av bränsle</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p32 ft17">Skattebelopp</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">Energiskatt</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">Koldioxidskatt</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">Summa</SPAN> </TD> </TR> <TR> <TD class="tr12 td49"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td34"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td35"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td36"><SPAN class="p3 ft14">skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td42"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p3 ft16">miljöklass 1</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p32 ft30">1 061 <SPAN class="ft16">kr</SPAN></SPAN> </TD> <TD class="tr11 td29"><SPAN class="p3 ft16">2 292 kr per</SPAN> </TD> <TD class="tr11 td30"><SPAN class="p3 ft30">3 353 <SPAN class="ft16">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">miljöklass 2</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft19">1 384 <SPAN class="ft17">kr per</SPAN></SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 292 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft19">3 676 <SPAN class="ft17">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p32 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">miljöklass 3</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft19">1 551 <SPAN class="ft17">kr per</SPAN></SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 292 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft19">3 843 <SPAN class="ft17">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">eller inte tillhör</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">någon</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">miljöklass</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr2 td42"><SPAN class="p15 ft21">4.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2711 12 11–</SPAN> </TD> <TD class="tr2 td27"><SPAN class="p3 ft21">Gasol m.m.</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2711 19 00</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">som används</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">för</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">a) drift av</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p32 ft14">0 kr per</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft14">3 672 kr per</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">3 672 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">motordrivet</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">fordon, fartyg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">eller luftfartyg</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">b) annat ända-</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">1 184 kr per</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">3 672 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">4 856 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">mål än som</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">avses under a</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr2 td42"><SPAN class="p15 ft21">5.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2711 11 00,</SPAN> </TD> <TD class="tr2 td27"><SPAN class="p3 ft21">Naturgas som</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2711 21 00</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">används för</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">a) drift av</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">0 kr per</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 613 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">2 613 kr</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">motordrivet</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p32 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">fordon, fartyg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">eller luftfartyg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">b) annat ända-</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">1 018 kr per</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 613 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">3 631 kr</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">mål än som</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p32 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">per</SPAN> </TD> </TR> <TR> <TD class="tr5 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p3 ft21">avses under a</SPAN> </TD> <TD class="tr5 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td30"><SPAN class="p3 ft21">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr4 td42"><SPAN class="p15 ft21">6.</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p31 ft21">2701, 2702</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p3 ft21">Kol och koks</SPAN> </TD> <TD class="tr4 td28"><SPAN class="p32 ft21">701 kr per</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p3 ft21">3 037 kr per</SPAN> </TD> <TD class="tr4 td30"><SPAN class="p3 ft21">3 738 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller 2704</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr2 td42"><SPAN class="p15 ft21">7.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2710 11 31</SPAN> </TD> <TD class="tr2 td27"><SPAN class="p3 ft21">Flygbensin</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p32 ft21"><SPAN class="ft22">2 </SPAN>kr <SPAN class="ft22">77 </SPAN>öre</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p3 ft21">2 kr <SPAN class="ft22">64 </SPAN>öre per</SPAN> </TD> <TD class="tr2 td30"><SPAN class="p3 ft22">5 <SPAN class="ft21">kr </SPAN>41</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">med en blyhalt</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">om högst</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">0,005 gram</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td49"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft14">per liter</SPAN> </TD> <TD class="tr12 td34"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td35"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td36"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="id_2"> <P class="p62 ft3">I fall som avses i 4 kap. 1 § 7 och 8 samt 12 § 4 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p60 ft3">I fall som avses i 4 kap. 1 § 10 a och b och 12 § 5 tas skatt ut med ett belopp som motsvarar</P> <P class="p61 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft25">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P> <P class="p60 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft25">skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats med skatt,</SPAN></P> <P class="p61 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft25">skatten som gäller för annat bränsle enligt första stycket, om sådant bränsle i annat fall än som avses i 1 har förvärvats utan skatt,</SPAN></P> <P class="p62 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft25">skatten som gäller för det bränsle enligt första stycket som det använda bränslet anses likvärdigt med enligt 3 eller 4 §, om bränsle enligt 3 eller 4 § har förvärvats utan skatt, och</SPAN></P> <P class="p63 ft3">34</P> </DIV> </DIV> <DIV id="page_35"> <TABLE cellpadding=0 cellspacing=0 class="t24"> <TR> <TD class="tr3 td110"><SPAN class="p193 ft3">5. skillnaden mellan de skattebelopp som gäller för bränsle enligt första</SPAN> </TD> <TD class="tr3 td111"><SPAN class="p3 ft3">Prop. 2021/22:221</SPAN> </TD> </TR> <TR> <TD class="tr6 td110"><SPAN class="p3 ft3">stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt 3</SPAN> </TD> <TD class="tr6 td111"><SPAN class="p3 ft3">Bilaga 2</SPAN> </TD> </TR> <TR> <TD class="tr5 td110"><SPAN class="p3 ft3">eller 4 § har förvärvats med skatt som motsvarar skatten som gäller för</SPAN> </TD> <TD class="tr5 td111"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td110"><SPAN class="p3 ft3">bränsle enligt första stycket 3 a.</SPAN> </TD> <TD class="tr5 td111"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td110"><SPAN class="p193 ft3">I fall som avses i 4 kap. 1 § 10 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende</SPAN> </TD> <TD class="tr6 td111"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td110"><SPAN class="p3 ft3">flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</SPAN> </TD> <TD class="tr5 td111"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p217 ft4">Föreslagen lydelse</P> <P class="p203 ft13">2 kap.</P> <P class="p204 ft3">1 §</P> <P class="p218 ft3">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket eller 1 b §, betalas för följande bränslen med angivna belopp:</P> <TABLE cellpadding=0 cellspacing=0 class="t25"> <TR> <TD class="tr5 td19"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td20"><SPAN class="p31 ft14"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td39"><SPAN class="p3 ft14">Slag av bränsle</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p32 ft14">Skattebelopp</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td40"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">Energiskatt</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">Koldioxidskatt</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">Summa</SPAN> </TD> </TR> <TR> <TD class="tr13 td31"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td32"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td50"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td35"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td34"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td51"><SPAN class="p3 ft17">skatt</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p15 ft17">1.</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 41,</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">Bensin som</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 45</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">uppfyller krav</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">för</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2710 11 49</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">a) miljöklass 1</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">– motorbensin</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17"><SPAN class="ft19">3 </SPAN>kr <SPAN class="ft19">78 </SPAN>öre</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 kr 64 öre per</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft19">6 <SPAN class="ft17">kr </SPAN>42</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft14">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">– alkylatbensin</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft19">1 kr 71 <SPAN class="ft17">öre</SPAN></SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 kr 64 öre per</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft19">4 <SPAN class="ft17">kr </SPAN>35</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft14">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">b) miljöklass 2</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17"><SPAN class="ft19">3 </SPAN>kr <SPAN class="ft19">82 </SPAN>öre</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">2 kr 64 öre per</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft19">6 <SPAN class="ft17">kr </SPAN>46</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD class="tr2 td25"><SPAN class="p15 ft21">2.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2710 11 31,</SPAN> </TD> <TD class="tr2 td43"><SPAN class="p3 ft21">Annan bensin</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p32 ft21"><SPAN class="ft22">4 </SPAN>kr <SPAN class="ft22">72 </SPAN>öre</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p3 ft21">2 kr 64 öre per</SPAN> </TD> <TD class="tr2 td48"><SPAN class="p3 ft22">7 <SPAN class="ft21">kr </SPAN>36</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 11 51</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">än som avses</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">under 1 eller 7</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2710 11 59</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td25"><SPAN class="p15 ft21">3.</SPAN> </TD> <TD class="tr14 td26"><SPAN class="p31 ft21">2710 19 21,</SPAN> </TD> <TD class="tr14 td43"><SPAN class="p3 ft21">Eldningsolja,</SPAN> </TD> <TD class="tr14 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 25,</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">dieselbrännolja,</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2710 19 41–</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">fotogen, m.m.</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 49</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">som</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p31 ft14">2710 19 61–</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2710 19 69</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">a) har försetts</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p32 ft17">921 kr per</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft17">3 490 kr per</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft17">4 411 kr</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">med märk- och</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p32 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td25"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td43"><SPAN class="p3 ft17">färgämnen eller</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> <TD class="tr13 td48"><SPAN class="p3 ft18">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td43"><SPAN class="p3 ft14">ger mindre än</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p219 ft17"><SPAN class="ft26">85</SPAN><SPAN class="ft63">volymprocent destillat vid 350°C, b) inte har försetts med märk- och färgämnen och ger minst</SPAN></P> <P class="p220 ft17"><SPAN class="ft26">85</SPAN><SPAN class="ft63">volymprocent destillat vid 350°C, till-</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t26"> <TR> <TD class="tr5 td112"><SPAN class="p3 ft21">hörig</SPAN> </TD> <TD class="tr5 td113"><SPAN class="p15 ft3">35</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_36"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p13 ft3">Prop. 2021/22:221 Bilaga 2</P> </DIV> <DIV id="id_1_2"> <TABLE cellpadding=0 cellspacing=0 class="t21"> <TR> <TD class="tr5 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td20"><SPAN class="p31 ft17"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td21"><SPAN class="p3 ft17">Slag av bränsle</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p32 ft17">Skattebelopp</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">Energiskatt</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">Koldioxidskatt</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">Summa</SPAN> </TD> </TR> <TR> <TD class="tr12 td49"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td34"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td35"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td36"><SPAN class="p3 ft14">skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td42"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td26"><SPAN class="p3 ft15">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p3 ft16">miljöklass 1</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p32 ft30">2 111 <SPAN class="ft16">kr</SPAN></SPAN> </TD> <TD class="tr11 td29"><SPAN class="p3 ft16">2 292 kr per</SPAN> </TD> <TD class="tr11 td30"><SPAN class="p3 ft30">4 403 <SPAN class="ft16">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">miljöklass 2</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft19">2 434 <SPAN class="ft17">kr per</SPAN></SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 292 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft19">4 726 <SPAN class="ft17">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p32 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft14">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">miljöklass 3</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft19">2 601 <SPAN class="ft17">kr per</SPAN></SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 292 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft19">4 893 <SPAN class="ft17">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">eller inte tillhör</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">per m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">någon</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">miljöklass</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr2 td42"><SPAN class="p15 ft21">4.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2711 12 11–</SPAN> </TD> <TD class="tr2 td27"><SPAN class="p3 ft21">Gasol m.m.</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2711 19 00</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">som används</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">för</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">a) drift av</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p32 ft14">0 kr per</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft14">3 672 kr per</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">3 672 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">motordrivet</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">fordon, fartyg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">eller luftfartyg</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">b) annat ända-</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">1 184 kr per</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">3 672 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">4 856 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">mål än som</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">avses under a</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr2 td42"><SPAN class="p15 ft21">5.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2711 11 00,</SPAN> </TD> <TD class="tr2 td27"><SPAN class="p3 ft21">Naturgas som</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">2711 21 00</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">används för</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">a) drift av</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">0 kr per</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 613 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">2 613 kr</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">motordrivet</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p32 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">fordon, fartyg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">eller luftfartyg</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">b) annat ända-</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">1 018 kr per</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">2 613 kr per</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">3 631 kr</SPAN> </TD> </TR> <TR> <TD class="tr12 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p3 ft14">mål än som</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p32 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td29"><SPAN class="p3 ft14">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> <TD class="tr12 td30"><SPAN class="p3 ft14">per</SPAN> </TD> </TR> <TR> <TD class="tr5 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p3 ft21">avses under a</SPAN> </TD> <TD class="tr5 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td30"><SPAN class="p3 ft21">1 000 m<SPAN class="ft23">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr4 td42"><SPAN class="p15 ft21">6.</SPAN> </TD> <TD class="tr4 td26"><SPAN class="p31 ft21">2701, 2702</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p3 ft21">Kol och koks</SPAN> </TD> <TD class="tr4 td28"><SPAN class="p32 ft21">701 kr per</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p3 ft21">3 037 kr per</SPAN> </TD> <TD class="tr4 td30"><SPAN class="p3 ft21">3 738 kr</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p31 ft17">eller 2704</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">per</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr2 td42"><SPAN class="p15 ft21">7.</SPAN> </TD> <TD class="tr2 td26"><SPAN class="p31 ft21">2710 11 31</SPAN> </TD> <TD class="tr2 td27"><SPAN class="p3 ft21">Flygbensin</SPAN> </TD> <TD class="tr2 td28"><SPAN class="p32 ft21"><SPAN class="ft22">3 </SPAN>kr <SPAN class="ft22">82 </SPAN>öre</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p3 ft21">2 kr 64 öre per</SPAN> </TD> <TD class="tr2 td30"><SPAN class="p3 ft22">6 <SPAN class="ft21">kr </SPAN>46</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">med en blyhalt</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p32 ft17">per liter</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft17">liter</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">öre per</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">om högst</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft17">liter</SPAN> </TD> </TR> <TR> <TD class="tr13 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td27"><SPAN class="p3 ft17">0,005 gram</SPAN> </TD> <TD class="tr13 td28"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr13 td30"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td49"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft14">per liter</SPAN> </TD> <TD class="tr12 td34"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td35"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr12 td36"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="id_2"> <P class="p62 ft3">I fall som avses i 4 kap. 1 § 7 och 8 samt 12 § 4 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p60 ft3">I fall som avses i 4 kap. 1 § 10 a och b och 12 § 5 tas skatt ut med ett belopp som motsvarar</P> <P class="p61 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft25">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P> <P class="p60 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft25">skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats med skatt,</SPAN></P> <P class="p61 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft25">skatten som gäller för annat bränsle enligt första stycket, om sådant bränsle i annat fall än som avses i 1 har förvärvats utan skatt,</SPAN></P> <P class="p62 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft25">skatten som gäller för det bränsle enligt första stycket som det använda bränslet anses likvärdigt med enligt 3 eller 4 §, om bränsle enligt 3 eller 4 § har förvärvats utan skatt, och</SPAN></P> <P class="p63 ft3">36</P> </DIV> </DIV> <DIV id="page_37"> <DIV id="p37dimg1"> <INGENBILD zsrc="H90322137x1.jpg/" id="p37img1"> </DIV> <DIV class="dclr"></DIV> <DIV> <DIV id="id_1"> <P class="p221 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft24">skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt 3 eller 4 § har förvärvats med skatt som motsvarar skatten som gäller för bränsle enligt första stycket 3 a.</SPAN></P> <P class="p222 ft3">I fall som avses i 4 kap. 1 § 10 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P> <P class="p73 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft24">Denna lag träder i kraft den 1 oktober 2022.</SPAN></P> <P class="p74 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft24">Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</SPAN></P> </DIV> <DIV id="id_2"> <P class="p223 ft3">Prop. 2021/22:221 Bilaga 2</P> <P class="p224 ft3">37</P> </DIV> </DIV> </DIV> <DIV id="page_38"> <TABLE cellpadding=0 cellspacing=0 class="t27"> <TR> <TD class="tr14 td97"><SPAN class="p3 ft3">Prop. 2021/22:221</SPAN> </TD> <TD class="tr14 td69"><SPAN class="p3 ft1">Förteckning över remissinstanserna</SPAN> </TD> </TR> <TR> <TD class="tr5 td97"><SPAN class="p3 ft3">Bilaga 3</SPAN> </TD> <TD class="tr5 td69"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr21 td69"><SPAN class="p3 ft3">Efter remiss har yttrande över promemorian Tillfälligt sänkt skatt på ben-</SPAN> </TD> </TR> <TR> <TD class="tr6 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p3 ft3">sin och diesel kommit in från <NOBR>2030-sekretariatet,</NOBR> Bil Sweden, Drivkraft</SPAN> </TD> </TR> <TR> <TD class="tr5 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td69"><SPAN class="p3 ft3">Sverige, Ekonomistyrningsverket, Energigas Sverige, Energimarknads-</SPAN> </TD> </TR> <TR> <TD class="tr5 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td69"><SPAN class="p3 ft3">inspektionen, Företagarna, Förvaltningsrätten i Falun, Integritetsskydds-</SPAN> </TD> </TR> <TR> <TD class="tr6 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p3 ft3">myndigheten, Konjunkturinstitutet, Konkurrensverket, Lantbrukarnas</SPAN> </TD> </TR> <TR> <TD class="tr5 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td69"><SPAN class="p3 ft3">Riksförbund (LRF), Maskinentreprenörerna, Myndigheten för tillväxt-</SPAN> </TD> </TR> <TR> <TD class="tr6 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p3 ft3">politiska utvärderingar och analyser, Naturvårdsverket, Regelrådet,</SPAN> </TD> </TR> <TR> <TD class="tr5 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td69"><SPAN class="p3 ft3">Skattebetalarnas förening, Skatteverket, Skogsindustrierna, Statens ener-</SPAN> </TD> </TR> <TR> <TD class="tr5 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td69"><SPAN class="p3 ft3">gimyndighet, Statens jordbruksverk, Statskontoret, Svensk Kollektivtra-</SPAN> </TD> </TR> <TR> <TD class="tr6 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p3 ft3">fik, Svenska Taxiförbundet, Svenskt Näringsliv, Sveriges Kommuner och</SPAN> </TD> </TR> <TR> <TD class="tr5 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td69"><SPAN class="p3 ft3">Regioner (SKR), Sveriges Åkeriföretag, Tillväxtverket och Transportföre-</SPAN> </TD> </TR> <TR> <TD class="tr5 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td69"><SPAN class="p3 ft3">tagen.</SPAN> </TD> </TR> <TR> <TD class="tr6 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p193 ft3">Följande remissinstanser har inte svarat. Energiföretagen Sverige,</SPAN> </TD> </TR> <TR> <TD class="tr5 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td69"><SPAN class="p3 ft3">Fossilfritt Sverige, IKEM – Innovations- och kemiindustrierna i Sverige,</SPAN> </TD> </TR> <TR> <TD class="tr5 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td69"><SPAN class="p3 ft3">Jernkontoret, Kommerskollegium, Kungliga Skogs- och Lantbruksakade-</SPAN> </TD> </TR> <TR> <TD class="tr6 td97"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td69"><SPAN class="p3 ft3">mien (KSLA), SKGS, Svenska bioenergiföreningen (Svebio).</SPAN> </TD> </TR> </TABLE> <P class="p225 ft3">38</P> </DIV> <DIV id="page_39"> <DIV id="p39dimg1"> <INGENBILD zsrc="H90322139x1.jpg/" id="p39img1"> </DIV> <DIV> <DIV id="id_1"> <P class="p13 ft1">Finansdepartementet</P> <P class="p226 ft3">Utdrag ur protokoll vid regeringssammanträde den 13 april 2022</P> <P class="p227 ft3">Närvarande: statsminister Andersson, ordförande, och statsråden Johansson, Hallengren, Linde, Ekström, Eneroth, Dahlgren, Ernkrans, Thorwaldsson, Gustafsdotter, Axelsson Kihlblom, Elger, Farmanbar, Karkiainen</P> <P class="p91 ft3">Föredragande: statsråden Hallengren, Elger</P> <P class="p228 ft3">Regeringen beslutar proposition Extra ändringsbudget för 2022 – Tillfälligt sänkt skatt på bensin och diesel samt hantering av överskott av vaccindoser</P> </DIV> <DIV id="id_2"> <P class="p13 ft3">Prop. 2021/22:221</P> <P class="p75 ft3">39</P> </DIV> </DIV> </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 (2022:247) om ändring i lagen (1994:1776) om skatt på energi (avsnitt 2.1 och 4). Bifall Bifall 2021/22:FiU39 FiU 2 2 Riksdagen antar regeringens förslag till lag om ändring i lagen (1994:1776) om skatt på energi (avsnitt 2.2 och 4). Bifall Bifall 2021/22:FiU39 FiU 3 3 Riksdagen godkänner den föreslagna användningen av anslaget 1:6 Bidrag till folkhälsa och sjukvård inom utgiftsområde 9 Hälsovård, sjukvård och social omsorg (avsnitt 6.2). Bifall Bifall 2021/22:FiU39 FiU 4 4 Riksdagen bemyndigar regeringen att under 2022 besluta att till andra stater, den globala vaccinupphandlingsmekanismen Covax eller andra internationella organisationer skänka överskott av vaccindoser mot sjukdomen covid-19, som inte behövs för att säkerställa det nationella behovet och som inte kan avräknas som bistånd (avsnitt 6.2). Bifall Bifall 2021/22:FiU39 FiU 5 5 Riksdagen godkänner ändrad beräkning av inkomster i statens budget för 2022 (avsnitt 6.1 tabell 6.1). Bifall Bifall 2021/22:FiU39 FiU B Bordlagd 2022-04-13 00:00:00 inträffat 0 behandling INL Inlämnad 2022-04-13 00:00:00 inträffat 0 behandling HÄN Hänvisad 2022-04-19 00:00:00 inträffat 0 behandling MOT Motionstid slutar 2022-04-20 00:00:00 inträffat 0 behandling 098412828516 Magdalena Andersson S 1 Statsråd1 0596495003124 Max Elger S 2 Statsråd2 inlamnatav Inlämnat av Finansdepartementet H903221 2022-06-22 09:31:28 statustext statustext Ärendet är avslutat H903221 2022-06-22 10:22:01 tilldelat Tilldelat Finansutskottet H903221 2022-06-22 09:31:28 H903221 prop_202122__221.pdf 592751 pdf Extra ändringsbudget för 2022 – Tillfälligt sänkt skatt på bensin och diesel samt hantering av överskott av vaccindoser https://data.riksdagen.se/fil/AC02346C-3DD4-44A1-8534-3C6B04FFDECF behandlas_i 2021/22:FiU39 H901FiU39 bet 2021/22 FiU39 Extra ändringsbudget för 2022 - Tillfälligt sänkt skatt på bensin och diesel samt hantering av överskott av vaccindoser bet Betänkande