5118808
H90384
2021/22
84
prop
prop
prop
Proposition 2021/22:84
Proposition
Proposition
Finansdepartementet
SkU
84
0
2022-02-01 00:00:00
2022-03-30 17:05:01
2022-02-01 00:00:00
Sänkt energiskatt på bensin och diesel
Klar
html-ec
prop-RIM
dba5b467-78f7-4be0-9cbe-8aad123821f0
https://data.riksdagen.se/dokument/H90384/text
https://data.riksdagen.se/dokument/H90384
https://data.riksdagen.se/dokumentstatus/H90384
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<DIV id="page_1">
<DIV id="p1dimg1">
<INGENBILD zsrc="H903841x1.jpg/" id="p1img1">
</DIV>
<DIV class="dclr"></DIV>
<P class="p0 ft0">Regeringens proposition 2021/22:84</P>
<TABLE cellpadding=0 cellspacing=0 class="t0">
<TR>
<TD class="tr0 td0"><SPAN class="p1 ft1">Sänkt energiskatt på bensin och diesel</SPAN> </TD>
<TD class="tr0 td1"><SPAN class="p2 ft1">Prop.</SPAN> </TD>
</TR>
<TR>
<TD class="tr1 td2"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td3"><SPAN class="p2 ft1">2021/22:84</SPAN> </TD>
</TR>
</TABLE>
<P class="p4 ft3">Regeringen överlämnar denna proposition till riksdagen.</P>
<P class="p5 ft3">Stockholm den 27 januari 2022</P>
<P class="p6 ft4">Magdalena Andersson</P>
<P class="p7 ft4">Mikael Damberg <SPAN class="ft3">(Finansdepartementet)</SPAN></P>
<P class="p8 ft1">Propositionens huvudsakliga innehåll</P>
<P class="p9 ft3">Riksdagen har tillkännagett för regeringen att regeringen ska återkomma med lagförslag om att sänka energiskatten på bensin och diesel så att priset vid pump sänks med 50 öre per liter fr.o.m. den 1 maj 2022 (bet. 2021/22:FiU1 punkt 2 d, rskr. 2021/22:46). I propositionen behandlas riksdagens tillkännagivande.</P>
<P class="p10 ft3">Förslagen medför ändringar i lagen om skatt på energi som föreslås träda i kraft den 1 maj 2022.</P>
<P class="p11 ft3">1</P>
</DIV>
<DIV id="page_2">
<DIV>
<DIV id="id_1">
<P class="p12 ft3">Prop. 2021/22:84</P>
<P class="p13 ft3">2</P>
</DIV>
<DIV id="id_2">
<P class="p12 ft5">Innehållsförteckning</P>
<TABLE cellpadding=0 cellspacing=0 class="t1">
<TR>
<TD class="tr2 td4"><SPAN class="p14 ft3"><A href="#page_3">1</A></SPAN> </TD>
<TD colspan=2 class="tr2 td5"><SPAN class="p15 ft3"><A href="#page_3">Förslag till riksdagsbeslut .................................................................</A></SPAN> </TD>
<TD class="tr2 td6"><SPAN class="p14 ft3"><A href="#page_3">3</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr3 td4"><SPAN class="p14 ft3"><A href="#page_4">2</A></SPAN> </TD>
<TD class="tr3 td7"><SPAN class="p15 ft3"><A href="#page_4">Lagtext</A></SPAN> </TD>
<TD class="tr3 td8"><SPAN class="p14 ft3"><A href="#page_4">..............................................................................................</A></SPAN> </TD>
<TD class="tr3 td6"><SPAN class="p14 ft3"><A href="#page_4">4</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td7"><SPAN class="p15 ft3"><A href="#page_4">2.1</A></SPAN> </TD>
<TD class="tr4 td8"><SPAN class="p16 ft3"><A href="#page_4">Förslag till lag om ändring i lagen (1994:1776) om</A></SPAN> </TD>
<TD class="tr4 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td8"><SPAN class="p14 ft3"><A href="#page_4">skatt på energi ....................................................................</A></SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p14 ft3"><A href="#page_4">4</A></SPAN> </TD>
</TR>
</TABLE>
<P class="p17 ft3"><SPAN class="ft3">2.2</SPAN><A href="#page_10"><SPAN class="ft6">Förslag till lag om ändring i lagen (2021:883) om</SPAN></A></P>
<TABLE cellpadding=0 cellspacing=0 class="t2">
<TR>
<TD class="tr5 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td9"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td10"><SPAN class="p18 ft3"><A href="#page_10">ändring i lagen (1994:1776) om skatt på energi ...............</A></SPAN> </TD>
<TD class="tr5 td11"><SPAN class="p14 ft3"><A href="#page_10">10</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td4"><SPAN class="p14 ft3"><A href="#page_11">3</A></SPAN> </TD>
<TD colspan=2 class="tr6 td12"><SPAN class="p15 ft3"><A href="#page_11">Ärendet och dess beredning ............................................................</A></SPAN> </TD>
<TD class="tr6 td11"><SPAN class="p14 ft3"><A href="#page_11">11</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr3 td4"><SPAN class="p14 ft3"><A href="#page_11">4</A></SPAN> </TD>
<TD colspan=2 class="tr3 td12"><SPAN class="p15 ft3"><A href="#page_11">Sänkt energiskatt på bensin och diesel............................................</A></SPAN> </TD>
<TD class="tr3 td11"><SPAN class="p14 ft3"><A href="#page_11">11</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr3 td4"><SPAN class="p14 ft3"><A href="#page_13">5</A></SPAN> </TD>
<TD colspan=2 class="tr3 td12"><SPAN class="p15 ft3"><A href="#page_13">Konsekvensanalys...........................................................................</A></SPAN> </TD>
<TD class="tr3 td11"><SPAN class="p14 ft3"><A href="#page_13">13</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td9"><SPAN class="p15 ft3"><A href="#page_13">5.1</A></SPAN> </TD>
<TD class="tr5 td10"><SPAN class="p18 ft3"><A href="#page_13">Syfte och alternativa lösningar .........................................</A></SPAN> </TD>
<TD class="tr5 td11"><SPAN class="p14 ft3"><A href="#page_13">13</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td9"><SPAN class="p15 ft3"><A href="#page_13">5.2</A></SPAN> </TD>
<TD class="tr4 td10"><SPAN class="p18 ft3"><A href="#page_13">Offentligfinansiella effekter .............................................</A></SPAN> </TD>
<TD class="tr4 td11"><SPAN class="p14 ft3"><A href="#page_13">13</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td9"><SPAN class="p15 ft3"><A href="#page_13">5.3</A></SPAN> </TD>
<TD class="tr4 td10"><SPAN class="p18 ft3"><A href="#page_13">Effekter för företagen .......................................................</A></SPAN> </TD>
<TD class="tr4 td11"><SPAN class="p14 ft3"><A href="#page_13">13</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td9"><SPAN class="p15 ft3"><A href="#page_14">5.4</A></SPAN> </TD>
<TD class="tr5 td10"><SPAN class="p18 ft3"><A href="#page_14">Effekter för enskilda.........................................................</A></SPAN> </TD>
<TD class="tr5 td11"><SPAN class="p14 ft3"><A href="#page_14">14</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td9"><SPAN class="p15 ft3"><A href="#page_15">5.5</A></SPAN> </TD>
<TD class="tr4 td10"><SPAN class="p18 ft3"><A href="#page_15">Effekter för miljön............................................................</A></SPAN> </TD>
<TD class="tr4 td11"><SPAN class="p14 ft3"><A href="#page_15">15</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td9"><SPAN class="p15 ft3"><A href="#page_16">5.6</A></SPAN> </TD>
<TD class="tr4 td10"><SPAN class="p18 ft3"><A href="#page_16">Effekter för myndigheter och domstolar ..........................</A></SPAN> </TD>
<TD class="tr4 td11"><SPAN class="p14 ft3"><A href="#page_16">16</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td9"><SPAN class="p15 ft3"><A href="#page_16">5.7</A></SPAN> </TD>
<TD class="tr4 td10"><SPAN class="p18 ft3"><A href="#page_16">Övriga effekter .................................................................</A></SPAN> </TD>
<TD class="tr4 td11"><SPAN class="p14 ft3"><A href="#page_16">16</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr3 td4"><SPAN class="p14 ft3"><A href="#page_16">6</A></SPAN> </TD>
<TD colspan=2 class="tr3 td12"><SPAN class="p15 ft3"><A href="#page_16">Författningskommentar...................................................................</A></SPAN> </TD>
<TD class="tr3 td11"><SPAN class="p14 ft3"><A href="#page_16">16</A></SPAN> </TD>
</TR>
</TABLE>
<P class="p19 ft3"><SPAN class="ft3">6.1</SPAN><A href="#page_16"><SPAN class="ft6">Förslaget till lag om ändring i lagen (1994:1776) om</SPAN></A></P>
<TABLE cellpadding=0 cellspacing=0 class="t3">
<TR>
<TD class="tr5 td13"><SPAN class="p3 ft3"><A href="#page_16">skatt på energi ..................................................................</A></SPAN> </TD>
<TD class="tr5 td11"><SPAN class="p14 ft3"><A href="#page_16">16</A></SPAN> </TD>
</TR>
</TABLE>
<P class="p17 ft3"><SPAN class="ft3">6.2</SPAN><A href="#page_17"><SPAN class="ft6">Förslaget till lag om ändring i lagen (2021:883) om</SPAN></A></P>
<TABLE cellpadding=0 cellspacing=0 class="t2">
<TR>
<TD class="tr4 td14"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td13"><SPAN class="p3 ft3"><A href="#page_17">ändring i lagen (1994:1776) om skatt på energi ...............</A></SPAN> </TD>
<TD class="tr4 td11"><SPAN class="p14 ft3"><A href="#page_17">17</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr3 td14"><SPAN class="p3 ft3">Bilaga 1</SPAN> </TD>
<TD class="tr3 td13"><SPAN class="p3 ft3"><A href="#page_18">Sammanfattning av promemorian Sänkt energiskatt</A></SPAN> </TD>
<TD class="tr3 td11"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td14"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td13"><SPAN class="p3 ft3"><A href="#page_18">på bensin och diesel..........................................................</A></SPAN> </TD>
<TD class="tr4 td11"><SPAN class="p14 ft3"><A href="#page_18">18</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr3 td14"><SPAN class="p3 ft3">Bilaga 2</SPAN> </TD>
<TD class="tr3 td13"><SPAN class="p3 ft3"><A href="#page_19">Promemorians lagförslag..................................................</A></SPAN> </TD>
<TD class="tr3 td11"><SPAN class="p14 ft3"><A href="#page_19">19</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr3 td14"><SPAN class="p3 ft3">Bilaga 3</SPAN> </TD>
<TD class="tr3 td13"><SPAN class="p3 ft3"><A href="#page_25">Förteckning över remissinstanserna .................................</A></SPAN> </TD>
<TD class="tr3 td11"><SPAN class="p14 ft3"><A href="#page_25">25</A></SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr3 td15"><SPAN class="p3 ft3"><A href="#page_26">Utdrag ur protokoll vid regeringssammanträde den 27 januari 2022......</A></SPAN> </TD>
<TD class="tr3 td11"><SPAN class="p14 ft3"><A href="#page_26">26</A></SPAN> </TD>
</TR>
</TABLE>
</DIV>
</DIV>
</DIV>
<DIV id="page_3">
<TABLE cellpadding=0 cellspacing=0 class="t4">
<TR>
<TD rowspan=2 class="tr7 td16"><SPAN class="p20 ft1">1</SPAN> </TD>
<TD rowspan=2 class="tr7 td17"><SPAN class="p21 ft1">Förslag till riksdagsbeslut</SPAN> </TD>
<TD class="tr2 td18"><SPAN class="p3 ft3">Prop. 2021/22:84</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td18"><SPAN class="p3 ft7"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p22 ft3">Regeringens förslag:</P>
<P class="p23 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft8">Riksdagen antar regeringens förslag till lag om ändring i lagen (1994:1776) om skatt på energi.</SPAN></P>
<P class="p24 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft8">Riksdagen antar regeringens förslag till lag om ändring i lagen (2021:883) om ändring i lagen (1994:1776) om skatt på energi.</SPAN></P>
<P class="p25 ft3">3</P>
</DIV>
<DIV id="page_4">
<TABLE cellpadding=0 cellspacing=0 class="t5">
<TR>
<TD class="tr2 td19"><SPAN class="p3 ft3">Prop. 2021/22:84</SPAN> </TD>
<TD rowspan=2 class="tr9 td20"><SPAN class="p20 ft1">2</SPAN> </TD>
<TD rowspan=2 class="tr9 td21"><SPAN class="p26 ft1">Lagtext</SPAN> </TD>
</TR>
<TR>
<TD class="tr10 td19"><SPAN class="p3 ft9"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p27 ft3">Regeringen har följande förslag till lagtext.</P>
<P class="p28 ft12"><SPAN class="ft10">2.1</SPAN><SPAN class="ft11">Förslag till lag om ändring i lagen (1994:1776) om skatt på energi</SPAN></P>
<P class="p29 ft3">Härigenom föreskrivs att 2 kap. 1 och 1 b §§ lagen (1994:1776) om skatt på energi ska ha följande lydelse.</P>
<P class="p30 ft4">Nuvarande lydelse</P>
<P class="p31 ft13">2 kap.</P>
<TABLE cellpadding=0 cellspacing=0 class="t6">
<TR>
<TD class="tr5 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td26"><SPAN class="p32 ft3">1 §<SPAN class="ft14">1</SPAN></SPAN> </TD>
<TD class="tr5 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=6 class="tr4 td29"><SPAN class="p33 ft3">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=5 class="tr4 td30"><SPAN class="p3 ft3">eller 1 b §, betalas för följande bränslen med angivna belopp:</SPAN> </TD>
<TD class="tr4 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td35"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td36"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p34 ft15"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">Slag av bränsle</SPAN> </TD>
<TD class="tr13 td34"><SPAN class="p35 ft16">Skattebelopp</SPAN> </TD>
<TD class="tr13 td35"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td36"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td22"><SPAN class="p3 ft18"> </SPAN> </TD>
<TD class="tr14 td23"><SPAN class="p3 ft18"> </SPAN> </TD>
<TD class="tr14 td24"><SPAN class="p3 ft18"> </SPAN> </TD>
<TD class="tr14 td25"><SPAN class="p3 ft18"> </SPAN> </TD>
<TD class="tr14 td26"><SPAN class="p35 ft19">Energiskatt</SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft19">Koldioxidskatt</SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft19">Summa</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td35"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td36"><SPAN class="p3 ft15">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td22"><SPAN class="p3 ft18"> </SPAN> </TD>
<TD class="tr14 td23"><SPAN class="p14 ft19">1.</SPAN> </TD>
<TD class="tr14 td24"><SPAN class="p34 ft19">2710 11 41,</SPAN> </TD>
<TD class="tr14 td25"><SPAN class="p3 ft19">Bensin som</SPAN> </TD>
<TD class="tr14 td26"><SPAN class="p3 ft18"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft18"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft18"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p34 ft15">2710 11 45</SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">uppfyller krav</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td22"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">eller</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">för</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td22"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 11 49</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td22"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">a) miljöklass 1</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">– motorbensin</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft15"><SPAN class="ft20">4 </SPAN>kr <SPAN class="ft20">13 </SPAN>öre</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft15">2 kr <SPAN class="ft20">61 </SPAN>öre per</SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft15">6 kr <SPAN class="ft20">74</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td22"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft16">per liter</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft16">liter</SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td22"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td22"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">– alkylatbensin</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft16"><SPAN class="ft21">2 </SPAN>kr <SPAN class="ft21">08 </SPAN>öre</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft16">2 kr <SPAN class="ft21">61 </SPAN>öre per</SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">4 kr <SPAN class="ft21">69</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft15">per liter</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td22"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td22"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">b) miljöklass 2</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft16"><SPAN class="ft21">4 </SPAN>kr <SPAN class="ft21">16 </SPAN>öre</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft16">2 kr <SPAN class="ft21">61 </SPAN>öre per</SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">6 kr <SPAN class="ft21">77</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft15">per liter</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td22"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr16 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr16 td23"><SPAN class="p14 ft22">2.</SPAN> </TD>
<TD class="tr16 td24"><SPAN class="p34 ft22">2710 11 31,</SPAN> </TD>
<TD class="tr16 td25"><SPAN class="p3 ft22">Annan bensin</SPAN> </TD>
<TD class="tr16 td26"><SPAN class="p35 ft22"><SPAN class="ft23">5 </SPAN>kr <SPAN class="ft23">05 </SPAN>öre</SPAN> </TD>
<TD class="tr16 td27"><SPAN class="p3 ft22">2 kr <SPAN class="ft23">61 </SPAN>öre per</SPAN> </TD>
<TD class="tr16 td28"><SPAN class="p3 ft22">7 kr <SPAN class="ft23">66</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p34 ft15">2710 11 51</SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">än som avses</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft15">per liter</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td22"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">eller</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">under 1 eller 7</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td22"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 11 59</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td23"><SPAN class="p14 ft22">3.</SPAN> </TD>
<TD class="tr9 td24"><SPAN class="p34 ft22">2710 19 21,</SPAN> </TD>
<TD class="tr9 td25"><SPAN class="p3 ft22">Eldningsolja,</SPAN> </TD>
<TD class="tr9 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td22"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 19 25,</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">dieselbrännolja,</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td22"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 19 41–</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">fotogen, m.m.</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p34 ft15">2710 19 49</SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">som</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td22"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">eller</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td22"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 19 61–</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td22"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 19 69</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">a) har försetts</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft15"><SPAN class="ft20">909 </SPAN>kr per</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft20">3 444 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft20">4 353 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td22"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">med märk- och</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft16">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft16">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">per m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td22"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">färgämnen eller</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td22"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">ger mindre än</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">85 volympro-</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr17 td22"><SPAN class="p36 ft3">4</SPAN> </TD>
<TD colspan=3 class="tr17 td37"><SPAN class="p3 ft22"><SPAN class="ft24">1 </SPAN>Senaste lydelse 2020:1155.</SPAN> </TD>
<TD class="tr17 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr17 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr17 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_5">
<TABLE cellpadding=0 cellspacing=0 class="t7">
<TR>
<TD class="tr4 td38"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td39"><SPAN class="p34 ft16"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr4 td40"><SPAN class="p3 ft16">Slag av bränsle</SPAN> </TD>
<TD class="tr15 td41"><SPAN class="p35 ft16">Skattebelopp</SPAN> </TD>
<TD class="tr15 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td44"><SPAN class="p37 ft3">Prop. 2021/22:84</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16">Energiskatt</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">Koldioxidskatt</SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft16">Summa</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft16">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td38"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td39"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td40"><SPAN class="p3 ft16">cent destillat</SPAN> </TD>
<TD class="tr13 td48"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">vid 350°C,</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">b) inte har för-</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">setts med</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft15">märk- och</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">färgämnen och</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">ger minst</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">85 volympro-</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft15">cent destillat</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">vid 350°C, till-</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">hörig</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">miljöklass 1</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft21">2 478 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft21">2 262 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft21">4 740 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p35 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr12 td47"><SPAN class="p3 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">miljöklass 2</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft21">2 797 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft21">2 262 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft21">5 059 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p35 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr12 td47"><SPAN class="p3 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">miljöklass 3</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft21">2 962 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft21">2 262 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft21">5 224 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">eller inte tillhör</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft16">per m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">någon</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">miljöklass</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td45"><SPAN class="p14 ft22">4.</SPAN> </TD>
<TD class="tr9 td24"><SPAN class="p34 ft22">2711 12 11–</SPAN> </TD>
<TD class="tr9 td46"><SPAN class="p3 ft22">Gasol m.m.</SPAN> </TD>
<TD class="tr9 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2711 19 00</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">som används</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">för</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft15">a) drift av</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p35 ft15">0 kr per</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft20">3 624 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr12 td47"><SPAN class="p3 ft20">3 624 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">motordrivet</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16">1 000 kg</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">1 000 kg</SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft16">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">fordon, fartyg</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft16">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">eller luftfartyg</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft15">b) annat ända-</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p35 ft20">1 168 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft20">3 624 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr12 td47"><SPAN class="p3 ft20">4 792 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">mål än som</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16">1 000 kg</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">1 000 kg</SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft16">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">avses under a</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft16">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td45"><SPAN class="p14 ft22">5.</SPAN> </TD>
<TD class="tr9 td24"><SPAN class="p34 ft22">2711 11 00,</SPAN> </TD>
<TD class="tr9 td46"><SPAN class="p3 ft22">Naturgas som</SPAN> </TD>
<TD class="tr9 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2711 21 00</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">används för</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">a) drift av</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16">0 kr per</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft21">2 579 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft21">2 579 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft15">motordrivet</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p35 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr12 td47"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">fordon, fartyg</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft16">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">eller luftfartyg</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">b) annat ända-</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft21">1 005 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft21">2 579 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft21">3 584 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft15">mål än som</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p35 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr12 td47"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td46"><SPAN class="p3 ft22">avses under a</SPAN> </TD>
<TD class="tr4 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td47"><SPAN class="p3 ft22">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td45"><SPAN class="p14 ft22">6.</SPAN> </TD>
<TD class="tr6 td24"><SPAN class="p34 ft22">2701, 2702</SPAN> </TD>
<TD class="tr6 td46"><SPAN class="p3 ft22">Kol och koks</SPAN> </TD>
<TD class="tr6 td27"><SPAN class="p35 ft22"><SPAN class="ft23">692 </SPAN>kr per</SPAN> </TD>
<TD class="tr6 td26"><SPAN class="p3 ft23">2 997 <SPAN class="ft22">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr6 td47"><SPAN class="p3 ft23">3 689 <SPAN class="ft22">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p34 ft15">eller 2704</SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p35 ft15">1 000 kg</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
<TD colspan=2 class="tr12 td47"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft16">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td45"><SPAN class="p14 ft22">7.</SPAN> </TD>
<TD class="tr9 td24"><SPAN class="p34 ft22">2710 11 31</SPAN> </TD>
<TD class="tr9 td46"><SPAN class="p3 ft22">Flygbensin</SPAN> </TD>
<TD class="tr9 td27"><SPAN class="p35 ft22"><SPAN class="ft23">4 </SPAN>kr <SPAN class="ft23">16 </SPAN>öre</SPAN> </TD>
<TD class="tr9 td26"><SPAN class="p3 ft22">2 kr <SPAN class="ft23">61 </SPAN>öre per</SPAN> </TD>
<TD colspan=2 class="tr9 td47"><SPAN class="p3 ft22">6 kr <SPAN class="ft23">77</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">med en blyhalt</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16">per liter</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">liter</SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft16">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">om högst</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft16">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">0,005 gram</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td53"><SPAN class="p3 ft15">per liter</SPAN> </TD>
<TD class="tr12 td35"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t8">
<TR>
<TD class="tr2 td55"><SPAN class="p38 ft3">I fall som avses i 4 kap. 1 § 7 och 8 samt 12 § 4 tas skatt ut med ett</SPAN> </TD>
<TD class="tr2 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td55"><SPAN class="p38 ft3">belopp som motsvarar skillnaden mellan de skattebelopp som gäller för</SPAN> </TD>
<TD class="tr4 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td55"><SPAN class="p3 ft3">bränslets olika användningssätt.</SPAN> </TD>
<TD class="tr5 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td55"><SPAN class="p38 ft3">I fall som avses i 4 kap. 1 § 10 a och b och 12 § 5 tas skatt ut med ett</SPAN> </TD>
<TD class="tr4 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td55"><SPAN class="p3 ft3">belopp som motsvarar</SPAN> </TD>
<TD class="tr4 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td55"><SPAN class="p38 ft3">1. skatten som gäller för bränsle enligt första stycket 3 b, om bränsle</SPAN> </TD>
<TD class="tr5 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td55"><SPAN class="p3 ft3">enligt första stycket 3 a har förvärvats utan skatt,</SPAN> </TD>
<TD rowspan=2 class="tr1 td56"><SPAN class="p14 ft3">5</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td55"><SPAN class="p3 ft7"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_6">
<P class="p39 ft3">Prop. 2021/22:84 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="ft8">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="ft26">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</P>
<P class="p45 ft13">2 kap.</P>
<P class="p46 ft3">1 §</P>
<P class="p47 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="t9">
<TR>
<TD class="tr4 td57"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td39"><SPAN class="p34 ft15"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr4 td58"><SPAN class="p3 ft15">Slag av bränsle</SPAN> </TD>
<TD class="tr15 td42"><SPAN class="p35 ft15">Skattebelopp</SPAN> </TD>
<TD class="tr15 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td59"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td23"><SPAN class="p3 ft18"> </SPAN> </TD>
<TD class="tr14 td24"><SPAN class="p3 ft18"> </SPAN> </TD>
<TD class="tr14 td25"><SPAN class="p3 ft18"> </SPAN> </TD>
<TD class="tr14 td26"><SPAN class="p35 ft19">Energiskatt</SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft19">Koldioxidskatt</SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft19">Summa</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td35"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td36"><SPAN class="p3 ft15">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p14 ft16">1.</SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 11 41,</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">Bensin som</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 11 45</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">uppfyller krav</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">eller</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">för</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 11 49</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">a) miljöklass 1</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">– motorbensin</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft16"><SPAN class="ft21">3 </SPAN>kr <SPAN class="ft21">78 </SPAN>öre</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft16">2 kr <SPAN class="ft21">64 </SPAN>öre per</SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">6 kr <SPAN class="ft21">42</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft16">per liter</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft16">liter</SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">– alkylatbensin</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft15"><SPAN class="ft20">1 </SPAN>kr <SPAN class="ft20">71 </SPAN>öre</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft15">2 kr <SPAN class="ft20">64 </SPAN>öre per</SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft15">4 kr <SPAN class="ft20">35</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft16">per liter</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft16">liter</SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">b) miljöklass 2</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft16"><SPAN class="ft21">3 </SPAN>kr <SPAN class="ft21">82 </SPAN>öre</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft16">2 kr <SPAN class="ft21">64 </SPAN>öre per</SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">6 kr <SPAN class="ft21">46</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft15">per liter</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td23"><SPAN class="p14 ft22">2.</SPAN> </TD>
<TD class="tr9 td24"><SPAN class="p34 ft22">2710 11 31,</SPAN> </TD>
<TD class="tr9 td25"><SPAN class="p3 ft22">Annan bensin</SPAN> </TD>
<TD class="tr9 td26"><SPAN class="p35 ft22"><SPAN class="ft23">4 </SPAN>kr <SPAN class="ft23">72 </SPAN>öre</SPAN> </TD>
<TD class="tr9 td27"><SPAN class="p3 ft22">2 kr <SPAN class="ft23">64 </SPAN>öre per</SPAN> </TD>
<TD class="tr9 td28"><SPAN class="p3 ft22">7 kr <SPAN class="ft23">36</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 11 51</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">än som avses</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft16">per liter</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft16">liter</SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">eller</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">under 1 eller 7</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 11 59</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td23"><SPAN class="p14 ft22">3.</SPAN> </TD>
<TD class="tr9 td24"><SPAN class="p34 ft22">2710 19 21,</SPAN> </TD>
<TD class="tr9 td25"><SPAN class="p3 ft22">Eldningsolja,</SPAN> </TD>
<TD class="tr9 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 19 25,</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">dieselbrännolja,</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 19 41–</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">fotogen, m.m.</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p34 ft15">2710 19 49</SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">som</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">eller</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 19 61–</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 19 69</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">a) har försetts</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft15"><SPAN class="ft20">921 </SPAN>kr per</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft20">3 490 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft20">4 411 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">med märk- och</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft16">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft16">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">per m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">färgämnen eller</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p48 ft27">ger mindre än 85 volympro-</P>
<P class="p49 ft3">6</P>
</DIV>
<DIV id="page_7">
<TABLE cellpadding=0 cellspacing=0 class="t7">
<TR>
<TD class="tr4 td38"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td39"><SPAN class="p34 ft16"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr4 td40"><SPAN class="p3 ft16">Slag av bränsle</SPAN> </TD>
<TD class="tr15 td41"><SPAN class="p35 ft16">Skattebelopp</SPAN> </TD>
<TD class="tr15 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td44"><SPAN class="p37 ft3">Prop. 2021/22:84</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16">Energiskatt</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">Koldioxidskatt</SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft16">Summa</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft16">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td38"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td39"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td40"><SPAN class="p3 ft16">cent destillat</SPAN> </TD>
<TD class="tr13 td48"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">vid 350°C,</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">b) inte har för-</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">setts med</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft15">märk- och</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">färgämnen och</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">ger minst</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">85 volympro-</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft15">cent destillat</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">vid 350°C, till-</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">hörig</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">miljöklass 1</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft21">2 111 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft21">2 292 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft21">4 403 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p35 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr12 td47"><SPAN class="p3 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">miljöklass 2</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft21">2 434 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft21">2 292 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft21">4 726 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p35 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr12 td47"><SPAN class="p3 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">miljöklass 3</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft21">2 601 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft21">2 292 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft21">4 893 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">eller inte tillhör</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft16">per m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">någon</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">miljöklass</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td45"><SPAN class="p14 ft22">4.</SPAN> </TD>
<TD class="tr9 td24"><SPAN class="p34 ft22">2711 12 11–</SPAN> </TD>
<TD class="tr9 td46"><SPAN class="p3 ft22">Gasol m.m.</SPAN> </TD>
<TD class="tr9 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2711 19 00</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">som används</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">för</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft15">a) drift av</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p35 ft15">0 kr per</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft20">3 672 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr12 td47"><SPAN class="p3 ft20">3 672 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">motordrivet</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16">1 000 kg</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">1 000 kg</SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft16">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">fordon, fartyg</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft16">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">eller luftfartyg</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft15">b) annat ända-</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p35 ft20">1 184 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft20">3 672 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr12 td47"><SPAN class="p3 ft20">4 856 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">mål än som</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16">1 000 kg</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">1 000 kg</SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft16">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">avses under a</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft16">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td45"><SPAN class="p14 ft22">5.</SPAN> </TD>
<TD class="tr9 td24"><SPAN class="p34 ft22">2711 11 00,</SPAN> </TD>
<TD class="tr9 td46"><SPAN class="p3 ft22">Naturgas som</SPAN> </TD>
<TD class="tr9 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2711 21 00</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">används för</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">a) drift av</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16">0 kr per</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft21">2 613 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft21">2 613 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft15">motordrivet</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p35 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr12 td47"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">fordon, fartyg</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft16">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">eller luftfartyg</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">b) annat ända-</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft21">1 018 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft21">2 613 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft21">3 631 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft15">mål än som</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p35 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr12 td47"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td46"><SPAN class="p3 ft22">avses under a</SPAN> </TD>
<TD class="tr4 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td47"><SPAN class="p3 ft22">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td45"><SPAN class="p14 ft22">6.</SPAN> </TD>
<TD class="tr6 td24"><SPAN class="p34 ft22">2701, 2702</SPAN> </TD>
<TD class="tr6 td46"><SPAN class="p3 ft22">Kol och koks</SPAN> </TD>
<TD class="tr6 td27"><SPAN class="p35 ft22"><SPAN class="ft23">701 </SPAN>kr per</SPAN> </TD>
<TD class="tr6 td26"><SPAN class="p3 ft23">3 037 <SPAN class="ft22">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr6 td47"><SPAN class="p3 ft23">3 738 <SPAN class="ft22">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p34 ft15">eller 2704</SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p35 ft15">1 000 kg</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
<TD colspan=2 class="tr12 td47"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft16">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td45"><SPAN class="p14 ft22">7.</SPAN> </TD>
<TD class="tr9 td24"><SPAN class="p34 ft22">2710 11 31</SPAN> </TD>
<TD class="tr9 td46"><SPAN class="p3 ft22">Flygbensin</SPAN> </TD>
<TD class="tr9 td27"><SPAN class="p35 ft22"><SPAN class="ft23">3 </SPAN>kr <SPAN class="ft23">82 </SPAN>öre</SPAN> </TD>
<TD class="tr9 td26"><SPAN class="p3 ft22">2 kr <SPAN class="ft23">64 </SPAN>öre per</SPAN> </TD>
<TD colspan=2 class="tr9 td47"><SPAN class="p3 ft22">6 kr <SPAN class="ft23">46</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">med en blyhalt</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16">per liter</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">liter</SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft16">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">om högst</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr13 td47"><SPAN class="p3 ft16">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">0,005 gram</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td53"><SPAN class="p3 ft15">per liter</SPAN> </TD>
<TD class="tr12 td35"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t8">
<TR>
<TD class="tr2 td55"><SPAN class="p38 ft3">I fall som avses i 4 kap. 1 § 7 och 8 samt 12 § 4 tas skatt ut med ett</SPAN> </TD>
<TD class="tr2 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td55"><SPAN class="p38 ft3">belopp som motsvarar skillnaden mellan de skattebelopp som gäller för</SPAN> </TD>
<TD class="tr4 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td55"><SPAN class="p3 ft3">bränslets olika användningssätt.</SPAN> </TD>
<TD class="tr5 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td55"><SPAN class="p38 ft3">I fall som avses i 4 kap. 1 § 10 a och b och 12 § 5 tas skatt ut med ett</SPAN> </TD>
<TD class="tr4 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td55"><SPAN class="p3 ft3">belopp som motsvarar</SPAN> </TD>
<TD class="tr4 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td55"><SPAN class="p38 ft3">1. skatten som gäller för bränsle enligt första stycket 3 b, om bränsle</SPAN> </TD>
<TD class="tr5 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td55"><SPAN class="p3 ft3">enligt första stycket 3 a har förvärvats utan skatt,</SPAN> </TD>
<TD rowspan=2 class="tr1 td56"><SPAN class="p14 ft3">7</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td55"><SPAN class="p3 ft7"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_8">
<DIV>
<DIV id="id_1">
<P class="p12 ft3">Prop. 2021/22:84</P>
<P class="p13 ft3">8</P>
</DIV>
<DIV id="id_2">
<P class="p50 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft26">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="p51 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="p50 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft8">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="p52 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft26">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="p53 ft3">I fall som avses i 4 kap. 1 § 10 c tillämpas tredje stycket <NOBR>1-3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P>
<TABLE cellpadding=0 cellspacing=0 class="t10">
<TR>
<TD colspan=3 class="tr2 td22"><SPAN class="p3 ft4">Nuvarande lydelse</SPAN> </TD>
<TD class="tr2 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td16"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr2 td22"><SPAN class="p3 ft4">Föreslagen lydelse</SPAN> </TD>
<TD class="tr2 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td61"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr18 td16"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td62"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td63"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr18 td64"><SPAN class="p54 ft3">1 b §<SPAN class="ft14">2</SPAN></SPAN> </TD>
<TD class="tr18 td62"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td61"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td16"><SPAN class="p33 ft3">För</SPAN> </TD>
<TD colspan=2 class="tr4 td66"><SPAN class="p55 ft3">kalenderåret</SPAN> </TD>
<TD colspan=2 class="tr4 td67"><SPAN class="p56 ft4">2022</SPAN> </TD>
<TD class="tr4 td16"><SPAN class="p56 ft28">och</SPAN> </TD>
<TD class="tr4 td68"><SPAN class="p54 ft3">För</SPAN> </TD>
<TD colspan=2 class="tr4 td46"><SPAN class="p55 ft3">kalenderåret</SPAN> </TD>
<TD colspan=2 class="tr4 td67"><SPAN class="p57 ft4">2023</SPAN> </TD>
<TD class="tr4 td61"><SPAN class="p14 ft3">och</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td69"><SPAN class="p3 ft3">efterföljande kalenderår ska energi-</SPAN> </TD>
<TD colspan=6 class="tr5 td70"><SPAN class="p3 ft3">efterföljande kalenderår ska energi-</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td16"><SPAN class="p3 ft3">skatt</SPAN> </TD>
<TD class="tr4 td62"><SPAN class="p3 ft3">och</SPAN> </TD>
<TD colspan=2 class="tr4 td46"><SPAN class="p3 ft3">koldioxidskatt</SPAN> </TD>
<TD colspan=2 class="tr4 td71"><SPAN class="p56 ft3">betalas</SPAN> </TD>
<TD class="tr4 td68"><SPAN class="p3 ft3">skatt</SPAN> </TD>
<TD class="tr4 td62"><SPAN class="p3 ft3">och</SPAN> </TD>
<TD colspan=2 class="tr4 td25"><SPAN class="p3 ft3">koldioxidskatt</SPAN> </TD>
<TD colspan=2 class="tr4 td65"><SPAN class="p14 ft3">betalas</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr4 td69"><SPAN class="p3 ft3">med belopp som motsvarar de i 1 §</SPAN> </TD>
<TD colspan=6 class="tr4 td70"><SPAN class="p3 ft3">med belopp som motsvarar de i 1 §</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td72"><SPAN class="p3 ft3">angivna skattebeloppen</SPAN> </TD>
<TD class="tr5 td60"><SPAN class="p3 ft3">efter</SPAN> </TD>
<TD class="tr5 td16"><SPAN class="p56 ft3">en</SPAN> </TD>
<TD colspan=4 class="tr5 td72"><SPAN class="p3 ft3">angivna skattebeloppen</SPAN> </TD>
<TD class="tr5 td60"><SPAN class="p1 ft3">efter</SPAN> </TD>
<TD class="tr5 td61"><SPAN class="p14 ft3">en</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td16"><SPAN class="p3 ft3">årlig</SPAN> </TD>
<TD colspan=2 class="tr4 td66"><SPAN class="p58 ft3">omräkning</SPAN> </TD>
<TD colspan=3 class="tr4 td73"><SPAN class="p56 ft3">enligt andra</SPAN> </TD>
<TD class="tr4 td68"><SPAN class="p3 ft3">årlig</SPAN> </TD>
<TD colspan=2 class="tr4 td46"><SPAN class="p58 ft3">omräkning</SPAN> </TD>
<TD colspan=3 class="tr4 td25"><SPAN class="p14 ft3">enligt andra</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr4 td69"><SPAN class="p3 ft3">stycket. Regeringen fastställer före</SPAN> </TD>
<TD colspan=6 class="tr4 td70"><SPAN class="p3 ft3">stycket. Regeringen fastställer före</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td74"><SPAN class="p3 ft3">november</SPAN> </TD>
<TD class="tr5 td63"><SPAN class="p58 ft3">månads</SPAN> </TD>
<TD colspan=2 class="tr5 td67"><SPAN class="p59 ft3">utgång</SPAN> </TD>
<TD class="tr5 td16"><SPAN class="p56 ft3">de</SPAN> </TD>
<TD colspan=2 class="tr5 td75"><SPAN class="p3 ft3">november</SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p58 ft3">månads</SPAN> </TD>
<TD colspan=2 class="tr5 td67"><SPAN class="p60 ft3">utgång</SPAN> </TD>
<TD class="tr5 td61"><SPAN class="p14 ft3">de</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td74"><SPAN class="p3 ft3">omräknade</SPAN> </TD>
<TD colspan=2 class="tr4 td46"><SPAN class="p61 ft3">skattebelopp</SPAN> </TD>
<TD class="tr4 td60"><SPAN class="p3 ft3">som</SPAN> </TD>
<TD class="tr4 td16"><SPAN class="p56 ft3">ska</SPAN> </TD>
<TD colspan=2 class="tr4 td75"><SPAN class="p3 ft3">omräknade</SPAN> </TD>
<TD colspan=2 class="tr4 td25"><SPAN class="p61 ft3">skattebelopp</SPAN> </TD>
<TD class="tr4 td60"><SPAN class="p3 ft3">som</SPAN> </TD>
<TD class="tr4 td61"><SPAN class="p14 ft3">ska</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr4 td69"><SPAN class="p3 ft3">tas ut för påföljande kalenderår.</SPAN> </TD>
<TD colspan=6 class="tr4 td70"><SPAN class="p3 ft3">tas ut för påföljande kalenderår.</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td76"><SPAN class="p33 ft3">För bränslen som avses i</SPAN> </TD>
<TD class="tr5 td16"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td62"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td61"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p50 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft25">1 § första stycket 3 a samt </SPAN><NOBR>4–6</NOBR> ska energiskatt och koldioxidskatt betalas med belopp som motsvarar de i 1 § angivna skattebeloppen multiplicerade med jämförelsetalet enligt tredje stycket,</P>
<P class="p62 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft25">1 § första stycket 1, 2, 3 b och 7 ska energiskatt och koldioxidskatt betalas med belopp som motsvarar de i 1 § angivna skattebeloppen multiplicerade med jämförelsetalet enligt tredje stycket.</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t11">
<TR>
<TD colspan=2 class="tr5 td69"><SPAN class="p33 ft3">Med jämförelsetal avses det</SPAN> </TD>
<TD class="tr5 td70"><SPAN class="p54 ft3">Med jämförelsetal avses det</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td69"><SPAN class="p3 ft3">värde, uttryckt i procent, som anger</SPAN> </TD>
<TD class="tr4 td70"><SPAN class="p3 ft3">värde, uttryckt i procent, som anger</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td69"><SPAN class="p3 ft3">förhållandet mellan det allmänna</SPAN> </TD>
<TD class="tr5 td70"><SPAN class="p3 ft3">förhållandet mellan det allmänna</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td69"><SPAN class="p3 ft3">prisläget i juni månad året närmast</SPAN> </TD>
<TD class="tr4 td70"><SPAN class="p3 ft3">prisläget i juni månad året närmast</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td69"><SPAN class="p3 ft3">före det år beräkningen avser och</SPAN> </TD>
<TD class="tr4 td70"><SPAN class="p3 ft3">före det år beräkningen avser och</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td69"><SPAN class="p3 ft3">prisläget i juni <SPAN class="ft4">2020</SPAN>.</SPAN> </TD>
<TD class="tr5 td70"><SPAN class="p3 ft3">prisläget i juni <SPAN class="ft4">2021</SPAN>.</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td69"><SPAN class="p33 ft3">Beloppen enligt andra stycket 1<SPAN class="ft4">,</SPAN></SPAN> </TD>
<TD class="tr4 td70"><SPAN class="p54 ft3">Beloppen enligt andra stycket 1</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td69"><SPAN class="p3 ft3"><SPAN class="ft4">2 a </SPAN>och 2 <SPAN class="ft4">b </SPAN>avrundas var för sig till</SPAN> </TD>
<TD class="tr4 td70"><SPAN class="p3 ft3">och 2 avrundas var för sig till hela</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td69"><SPAN class="p3 ft3">hela kronor och ören.</SPAN> </TD>
<TD class="tr5 td70"><SPAN class="p3 ft3">kronor och ören.</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td77"><SPAN class="p3 ft29"> </SPAN> </TD>
<TD class="tr4 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td70"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p63 ft3">1. Denna lag träder i kraft den 1 maj 2022.</P>
<P class="p64 ft22"><SPAN class="ft30">2</SPAN><SPAN class="ft31">Senaste lydelse 2021:882.</SPAN></P>
</DIV>
</DIV>
</DIV>
<DIV id="page_9">
<DIV>
<DIV id="id_1">
<P class="p12 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft26">Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p65 ft3">Prop. 2021/22:84</P>
<P class="p66 ft3">9</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_10">
<DIV>
<DIV id="id_1">
<P class="p67 ft3">Prop. 2021/22:84</P>
<P class="p68 ft3">10</P>
</DIV>
<DIV id="id_2">
<P class="p69 ft33"><SPAN class="ft10">2.2</SPAN><SPAN class="ft32">Förslag till lag om ändring i lagen (2021:883) om ändring i lagen (1994:1776) om skatt på energi</SPAN></P>
<P class="p70 ft3">Härigenom föreskrivs att 2 kap. 1 b § lagen (1994:1776) om skatt på energi i stället för lydelsen enligt lagen (2021:883) om ändring i den lagen ska ha följande lydelse.</P>
<TABLE cellpadding=0 cellspacing=0 class="t12">
<TR>
<TD class="tr4 td69"><SPAN class="p3 ft4">Lydelse enligt SFS 2021:883</SPAN> </TD>
<TD class="tr4 td78"><SPAN class="p3 ft34">Föreslagen lydelse</SPAN> </TD>
</TR>
</TABLE>
<P class="p71 ft13"><SPAN class="ft35">2</SPAN><SPAN class="ft36">kap. </SPAN><SPAN class="ft3">1 b §</SPAN></P>
<P class="p62 ft3">För kalenderåret 2023 och efterföljande kalenderår ska energiskatt och koldioxidskatt betalas med belopp som motsvarar de i 1 § angivna skattebeloppen efter en årlig omräkning enligt andra stycket. Regeringen fastställer före november månads utgång de omräknade skattebelopp som ska tas ut för påföljande kalenderår.</P>
<P class="p72 ft3">För bränslen som avses i</P>
<P class="p50 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft25">1 § första stycket 3 a samt </SPAN><NOBR>4–6</NOBR> ska energiskatt och koldioxidskatt betalas med belopp som motsvarar de i 1 § angivna skattebeloppen multiplicerade med jämförelsetalet enligt tredje stycket,</P>
<P class="p73 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft37">1 § första stycket 1, 2, 3 b och 7 ska</SPAN></P>
<P class="p50 ft3"><SPAN class="ft3">a)</SPAN><SPAN class="ft25">koldioxidskatt betalas med belopp som motsvarar de i 1 § angivna koldioxidskattebeloppen multiplicerade med jämförelsetalet enligt tredje stycket, och</SPAN></P>
<P class="p62 ft3"><SPAN class="ft3">b)</SPAN><SPAN class="ft25">energiskatt betalas med belopp som motsvarar summan av de i 1 § angivna energiskatte- och koldioxidskattebeloppen multiplicerade med jämförelsetalet enligt tredje stycket med ett årligt tillägg av två procentenheter, med avdrag för det omräknade koldioxidskattebeloppet enligt a.</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t11">
<TR>
<TD class="tr11 td69"><SPAN class="p56 ft3">Med jämförelsetal avses det</SPAN> </TD>
<TD class="tr11 td70"><SPAN class="p14 ft3">Med jämförelsetal avses det</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td69"><SPAN class="p56 ft28">värde, uttryckt i procent, som anger</SPAN> </TD>
<TD class="tr4 td70"><SPAN class="p14 ft3">värde, uttryckt i procent, som anger</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td69"><SPAN class="p56 ft3">förhållandet mellan det allmänna</SPAN> </TD>
<TD class="tr4 td70"><SPAN class="p14 ft3">förhållandet mellan det allmänna</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td69"><SPAN class="p56 ft3">prisläget i juni månad året närmast</SPAN> </TD>
<TD class="tr5 td70"><SPAN class="p14 ft3">prisläget i juni månad året närmast</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td69"><SPAN class="p56 ft3">före det år beräkningen avser och</SPAN> </TD>
<TD class="tr4 td70"><SPAN class="p14 ft3">före det år beräkningen avser och</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td69"><SPAN class="p74 ft3">prisläget i juni <SPAN class="ft4">2020</SPAN>.</SPAN> </TD>
<TD class="tr4 td70"><SPAN class="p75 ft3">prisläget i juni <SPAN class="ft4">2021</SPAN>.</SPAN> </TD>
</TR>
</TABLE>
<P class="p62 ft3">Beloppen enligt andra stycket 1, 2 a och 2 b avrundas var för sig till hela kronor och ören.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_11">
<DIV id="p11dimg1">
<INGENBILD zsrc="H9038411x1.jpg/" id="p11img1">
</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t4">
<TR>
<TD rowspan=2 class="tr7 td16"><SPAN class="p20 ft1">3</SPAN> </TD>
<TD rowspan=2 class="tr7 td17"><SPAN class="p21 ft1">Ärendet och dess beredning</SPAN> </TD>
<TD class="tr2 td18"><SPAN class="p3 ft3">Prop. 2021/22:84</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td18"><SPAN class="p3 ft7"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p76 ft3">Riksdagen har tillkännagett för regeringen att regeringen ska återkomma med lagförslag om att sänka energiskatten på bensin och diesel så att priset vid pump sänks med 50 öre per liter fr.o.m. den 1 maj 2022 (bet. 2021/22:FiU1 punkt 2 d, rskr. 2021/22:46). I propositionen behandlas riksdagens tillkännagivande. Tillkännagivandet är därmed tillgodosett och slutbehandlat.</P>
<P class="p77 ft3">Promemorian Sänkt energiskatt på bensin och diesel har tagits fram inom Finansdepartementet för att hantera det ovan nämnda tillkännagivandet. 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 (Fi2021/03918).</P>
<P class="p6 ft4">Lagrådet</P>
<P class="p78 ft3">Förslaget i denna proposition är författningstekniskt och även i övrigt av sådan beskaffenhet att Lagrådets hörande skulle sakna betydelse. Regeringen har därför inte inhämtat Lagrådets yttrande över förslaget.</P>
<P class="p79 ft1"><SPAN class="ft1">4</SPAN><SPAN class="ft38">Sänkt energiskatt på bensin och diesel</SPAN></P>
<P class="p80 ft3"><SPAN class="ft13">Regeringens förslag: </SPAN>Energiskatten på bensin och diesel ska sänkas med 40 öre per liter så att priset på bensin och diesel vid pump sänks med 50 öre per liter inklusive mervärdesskatt.</P>
<P class="p81 ft3">Ändringarna föreslås träda i kraft den 1 maj 2022.</P>
<P class="p82 ft3"><SPAN class="ft13">Promemorians förslag </SPAN>överensstämmer med regeringens. <SPAN class="ft13">Remissinstanserna: </SPAN>En majoritet av remissinstanserna, däribland</P>
<P class="p83 ft4">Energimarknadsinspektionen<SPAN class="ft3">, </SPAN>Företagarna<SPAN class="ft3">, </SPAN>Integritetsskyddsmyndigheten<SPAN class="ft3">, </SPAN>Kommerskollegium<SPAN class="ft3">, </SPAN>Konkurrensverket<SPAN class="ft3">, </SPAN>Regelrådet, Skatteverket<SPAN class="ft3">, </SPAN>Statens jordbruksverk<SPAN class="ft3">, </SPAN>Statskontoret <SPAN class="ft3">och </SPAN>Sveriges Kommuner och Regioner (SKR)<SPAN class="ft3">, tillstyrker eller har inga synpunkter på förslaget. Skatteverket anför därutöver dels att ett ikraftträdande av förslaget vid ett kvartalsskifte minskar den administrativa bördan för både företagen och Skatteverket, dels att Skatteverkets kostnader för genomförande av förslaget bedöms uppgå till 700 000 kronor som en engångskostnad.</SPAN></P>
<P class="p84 ft4"><SPAN class="ft3">Flera remissinstanser, däribland </SPAN>Drivkraft Sverige, Maskinentreprenörerna, Skattebetalarnas förening<SPAN class="ft3">, </SPAN>Svenskt Näringsliv<SPAN class="ft3">, </SPAN>Svenska Taxiförbundet<SPAN class="ft3">, </SPAN>Sveriges Åkeriföretag <SPAN class="ft3">och </SPAN>Transportföretagen<SPAN class="ft3">, tillstyrker förslaget men lämnar även synpunkter på ytterligare åtgärder som förslaget borde omfatta, t.ex. avskaffandet av </SPAN><NOBR><SPAN class="ft3">BNP-indexeringen</SPAN></NOBR><SPAN class="ft3"> och sänkt koldioxidskatt på grund av ökad inblandning av biodrivmedel i bensin och diesel till följd av reduktionsplikten.</SPAN></P>
<P class="p85 ft4">Energigas Sverige, Naturvårdsverket, Statens energimyndighet <SPAN class="ft3">och </SPAN>Svensk kollektivtrafik <SPAN class="ft3">avstyrker förslaget. Energigas Sverige, Naturvårds-</SPAN></P>
<P class="p86 ft39">verket och Statens energimyndighet anför att en sänkning av energiskatten</P>
<P class="p87 ft3">11</P>
</DIV>
<DIV id="page_12">
<TABLE cellpadding=0 cellspacing=0 class="t13">
<TR>
<TD class="tr2 td79"><SPAN class="p88 ft3">Prop. 2021/22:84</SPAN> </TD>
<TD class="tr2 td29"><SPAN class="p3 ft3">på bensin, diesel och andra fossila drivmedel innebär en försvagad</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">styrning mot transportsektorns mer långsiktiga lösningar och försvårar</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">därmed möjligheterna att nå klimatmålet inom transportsektorn där</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft28">utsläppsminskningarna de senaste åren varit långt från tillräckliga. Statens</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft3">Energimyndighet och Naturvårdsverket anser därutöver att en utredning</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">som ser över den långsiktiga beskattningen av transportsektorn bör</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">tillsättas. Svensk kollektivtrafik anför att förslaget kommer få två negativa</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft3">konsekvenser för kollektivtrafiken. Den första är att förslaget kommer</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">göra det billigare att köra bil, med konsekvensen att kollektivtrafikandelen</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft28">kommer sjunka. Den andra är att sänkt energiskatt på bensin och diesel gör</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft3">att rena och höginblandade biodrivmedel relativt sett blir dyrare. Dessa</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">konsekvenser leder till ökade utsläpp av växthusgaser och att det blir</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">svårare att uppnå klimatmålen.</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p33 ft13">Skälen för regeringens förslag: <SPAN class="ft3">Riksdagen har tillkännagett för</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">regeringen att regeringen ska återkomma med förslag om att sänka</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft28">energiskatten på bensin och diesel så att priset vid pump sänks med 50 öre</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft3">per liter. Förslaget ska enligt riksdagens tillkännagivande träda i kraft den</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">1 maj 2022 (bet. 2021/22:FiU1 s. 57, rskr. 2021/22:46). Priset vid pump</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft28">inkluderar både energiskatt och mervärdesskatt och för att priset vid pump</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft3">ska sänkas med 50 öre per liter föreslås att energiskatten sänks med 40 öre</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">per liter. Propositionens förslag utformas i enlighet med detta.</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p33 ft3">Några remissinstanser, bl.a. <SPAN class="ft4">Naturvårdsverket, </SPAN>efterfrågar en utredning</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft3">som belyser en långsiktig beskattning av transportsektorn. Regeringen</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">bedömer att en sådan utredning inte ryms inom ramen för detta lagstift-</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">ningsärende.</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p33 ft34"><SPAN class="ft28">Flera remissinstanser, t.ex. </SPAN>Skattebetalarnas förening<SPAN class="ft28">, </SPAN>Svenskt Närings-</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3"><SPAN class="ft4">liv </SPAN>och <SPAN class="ft4">Svenska Taxiförbundet, </SPAN>ger förslag på ytterligare åtgärder som</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">förslaget borde omfatta, t.ex. avskaffandet av <NOBR>BNP-indexeringen</NOBR> och sänkt</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft3">koldioxidskatt på grund av ökad inblandning av biodrivmedel i bensin och</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">diesel till följd av reduktionsplikten. Regeringen noterar remiss-</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">instansernas synpunkter, men förslag till sådana skatteförändringar om-</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft3">fattas inte av lagstiftningsärendet.</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p33 ft3"><SPAN class="ft4">Skatteverket </SPAN>har i sitt remissvar anfört att administrationen både för</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">företagen och Skatteverket skulle underlättas om förslagets ikraftträdande</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft3">sammanfaller med ett kvartalsskifte. Regeringen motsäger inte detta men</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">vidhåller ändå att ikraftträdandet föreslås till den 1 maj 2022 för att följa</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">riksdagens tillkännagivande.</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p33 ft3">Även efter den föreslagna sänkningen av energiskatten på bensin och</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">diesel uppfyller beskattningen föreskrivna minimiskattenivåer i rådets</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">direktiv 2003/96/EG av den 27 oktober 2003 om en omstrukturering av</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft3">gemenskapsramen för beskattning av energiprodukter och elektricitet. För</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">att säkerställa att förändringarna av beskattningen inte ska medföra något</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">element som är att anse som statligt stöd föreslås förändringarna gälla de</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft3">generella energiskattesatser som gäller för de drivmedel som</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft28">definitionsmässigt omfattas av 2 kap. 1 § första stycket 1, 2, 3 b och 7 LSE.</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft28">Utöver bensin och diesel ingår i dessa definitioner flygbensin, flygfotogen</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft3">samt vissa oljor med hög svavelhalt.</SPAN> </TD>
</TR>
<TR>
<TD class="tr18 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td29"><SPAN class="p3 ft4">Lagförslag</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft3">Förslaget medför ändringar i 2 kap. 1 och 1 b §§ lagen (1994:1776) om</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p36 ft3">12</SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft3">skatt på energi.</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_13">
<TABLE cellpadding=0 cellspacing=0 class="t14">
<TR>
<TD rowspan=2 class="tr7 td16"><SPAN class="p20 ft1">5</SPAN> </TD>
<TD rowspan=2 class="tr7 td17"><SPAN class="p21 ft1">Konsekvensanalys</SPAN> </TD>
<TD class="tr2 td18"><SPAN class="p3 ft3">Prop. 2021/22:84</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td18"><SPAN class="p3 ft7"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p89 ft12"><SPAN class="ft12">5.1</SPAN><SPAN class="ft11">Syfte och alternativa lösningar</SPAN></P>
<P class="p90 ft3">Åtgärden syftar till att tillmötesgå det tillkännagivande som följer av riksdagsskrivelse 2021/22:46. Alternativa lösningar som tillmötesgår detta tillkännagivande saknas.</P>
<P class="p91 ft12"><SPAN class="ft12">5.2</SPAN><SPAN class="ft11">Offentligfinansiella effekter</SPAN></P>
<P class="p90 ft3">Den offentligfinansiella effekten av förslaget har beräknats i finansutskottets betänkande 2021/22:FiU1 och är därmed beaktad i inkomstberäkningen för 2022. I betänkandet beräknas skatteintäkterna avseende energiskatt minska med 2,4 miljarder kronor.</P>
<TABLE cellpadding=0 cellspacing=0 class="t15">
<TR>
<TD class="tr1 td56"><SPAN class="p3 ft12">5.3</SPAN> </TD>
<TD class="tr1 td80"><SPAN class="p92 ft12">Effekter för företagen</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td29"><SPAN class="p3 ft3">De allra flesta företag som berörs av förslaget påverkas genom ett</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td29"><SPAN class="p3 ft3">förändrat pris på bensin och diesel. Förslaget i denna proposition innebär</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td29"><SPAN class="p3 ft3">en sänkning av energiskatten på bensin och diesel med 40 öre per liter</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td29"><SPAN class="p3 ft3">exklusive moms, från och med den 1 maj 2022.</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td29"><SPAN class="p14 ft3">I Sverige förbrukas merparten av de totala volymerna av bensin och</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td29"><SPAN class="p3 ft3">diesel inom transportsektorn. För diesel antas ca 73 procent användas av</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td29"><SPAN class="p3 ft3">företag. Motsvarade antagande för bensin är att 18 procent används av</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td29"><SPAN class="p3 ft3">företag. Skattesänkningen påverkar i första ledet åkerinäringen och</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td29"><SPAN class="p3 ft3">därigenom även den industri och de näringar som i hög grad är beroende</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td29"><SPAN class="p3 ft3">av vägtransporter, något som flera remissinstanser, som exempelvis</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td29"><SPAN class="p3 ft4">Maskinentreprenörerna <SPAN class="ft3">och </SPAN>Svenska Taxiförbundet <SPAN class="ft3">instämmer i. Lägre</SPAN></SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td29"><SPAN class="p3 ft28">skatt på diesel bedöms även medföra viss kostnadsminskning för jord- och</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td29"><SPAN class="p3 ft3">skogsbruk samt gruvindustri. <SPAN class="ft4">Lantbrukarnas Riksförbund </SPAN>framför att</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td29"><SPAN class="p3 ft3">kostnadsminskningen för skogs- och lantbruket till följd av förslaget</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td29"><SPAN class="p3 ft3">uppgår till ca 160 miljoner kronor per år.</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td29"><SPAN class="p14 ft3">Av bruttoeffekten är det andelen av den offentligfinansiella effekten som</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td29"><SPAN class="p3 ft3">motsvarar företagens förbrukning som kommer företagen till godo.</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td29"><SPAN class="p3 ft3">Övervältring väntas ske på företagens vinster och när nettoeffekten</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td29"><SPAN class="p3 ft3">beräknas tas hänsyn till de ökade inbetalningarna av bolagsskatt.</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td29"><SPAN class="p14 ft3">Den förändrade årskostnaden beror i det enskilda fallet på hur många</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td29"><SPAN class="p3 ft3">fordon företaget brukar, hur långt fordonen framförs, vilket bränsle de</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td29"><SPAN class="p3 ft3">drivs med och vilken drivmedelsförbrukning fordonen har. Exempelvis</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td29"><SPAN class="p3 ft3">blir nedan beskrivna kostnadsförändringar betydligt lägre om lastbilarna</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td29"><SPAN class="p3 ft3">drivs av höginblandade biodrivmedel (som inte omfattas av</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td29"><SPAN class="p3 ft3">skattesänkningen).</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td29"><SPAN class="p14 ft3">Ett åkeri som använder ett fjärrbilsekipage som framförs 12 000 mil om</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td29"><SPAN class="p3 ft3">året och förbrukar fyra liter diesel per mil får genom förslaget minskade</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td56"><SPAN class="p3 ft3">kostnader</SPAN> </TD>
<TD class="tr5 td80"><SPAN class="p14 ft3">på 19 200 kronor per år (0,4 kr/l *12 000 mil*4 l/mil =</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td29"><SPAN class="p3 ft3">19 200 kr). För en buss i stadstrafik som drivs på diesel och framförs</SPAN> </TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t16">
<TR>
<TD class="tr5 td81"><SPAN class="p3 ft3">5 500 mil per år och drar ungefär fyra liter per mil förväntas kostnaderna</SPAN> </TD>
<TD rowspan=2 class="tr19 td71"><SPAN class="p14 ft3">13</SPAN> </TD>
</TR>
<TR>
<TD class="tr20 td81"><SPAN class="p3 ft40"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_14">
<P class="p93 ft3">Prop. 2021/22:84 till följd av förslaget minska med 8 800 kronor per år (0,4 kr/l *5 500 mil *4 liter/mil = 8 800 kr). Notera att ovanstående exempel är beräknade på förbrukningen under ett helår och att skatteförändringen införs från och med den 1 maj 2022.</P>
<P class="p94 ft3">Omfattningen av s.k. ekonomitankning är inte klarlagd, men får allmänt sett ses som ett större problem när priset i grannländer avviker kraftigt från det i Sverige. <SPAN class="ft4">Drivkraft Sverige </SPAN>menar att indikationer på ekonomitankning vid gränsen till Norge har funnits under 2021. Förslaget bedöms minska ekonomitankningen något.</P>
<P class="p94 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="p95 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 förslagen inte är motiverat att särskild hänsyn tas till små företag.</P>
<P class="p96 ft12"><SPAN class="ft10">5.4</SPAN><SPAN class="ft11">Effekter för enskilda</SPAN></P>
<P class="p97 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 denna ingående mervärdesskatt tillkommer inte någon sådan effekt. Totalt bedöms den föreslagna sänkningen av skattenivåerna innebära att priset på bensin och diesel inklusive moms för en enskild minskar med 50 öre per liter (40 öre/l *1,25).</P>
<P class="p98 ft3">Sänkningen av skatten på bensin påverkar fler hushåll direkt än sänkningen av skatten på diesel. För många bilister som kör ungefär 1 500 mil per år innebär skattesänkningen på bensin lägre kostnader med 450 kronor per år (0,4 kr/l *1,25 *1 500 mil *0,6 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 ungefär 300 kronor per år (0,4 kr/l *1,25 *1 500 mil *0,4 l/mil). Notera att ovanstående exempel är beräknade på förbrukningen under ett helår och att skatteförändringen införs från och med den 1 maj 2022.</P>
<P class="p98 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 påverka 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 att möjligheten att använda alternativa transportmedel är större i städerna. Flera remissinstanser, som exempelvis <SPAN class="ft4">Ekonomistyrningsverket</SPAN>, <SPAN class="ft4">Skatteverket, Statens Energimyndighet </SPAN>och <NOBR><SPAN class="ft4">2030-sekretariatet</SPAN>,</NOBR> påpekar dock att även boende i större städer med god</P>
<P class="p99 ft3">14</P>
</DIV>
<DIV id="page_15">
<P class="p100 ft3">tillgång till kollektivtrafik får billigare drivmedel, vilket gör att förslagets Prop. 2021/22:84 träffsäkerhet som stöd till boende på landsbygden är låg.</P>
<P class="p101 ft3">Förslagen innebär också att skatten på flygbensin sänks med 0,4 kronor per liter. Kostnadsminskningen kan uppgå till ca 15 kronor per flygtimme (0,4 kr/l *30 l/h *1,25 = 15 kr/h).</P>
<P class="p10 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 ekonomiskt gynna män marginellt mer än kvinnor.</P>
<P class="p102 ft12"><SPAN class="ft12">5.5</SPAN><SPAN class="ft11">Effekter för miljön</SPAN></P>
<P class="p103 ft3">Förslaget att sänka skattesatserna på bensin och diesel gör att det 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. Flera remissinstanser, exempelvis <SPAN class="ft4">Ekonomistyrningsverket, Energigas Sverige, Skatteverket</SPAN>, <SPAN class="ft4">Naturvårdsverket </SPAN>och <SPAN class="ft4">Statens Energimyndighet </SPAN>framför att förslaget medför att möjligheterna att nå transportsektorns klimatmål minskar. Regeringen menar att det är korrekt att växthusgasutsläppen allt annat lika ökar till följd av åtgärden, något som kan leda till att ytterligare åtgärder behövs för att transportsektorns klimatmål ska nås. Samtidigt kan det konstateras att reduktionsnivåerna inom reduktionsplikten har fastslagits fram till 2030, något som regeringen menar har stor påverkan på möjligheten att uppnå transportsektorns klimatmål. Reduktionsplikten ålägger drivmedelsleverantörer att minska växthusgasutsläppen från bensin och diesel med en viss procentsats, som ökar varje år. Eftersom biodrivmedel är dyrare än fossila drivmedel medför det att priserna på bensin och diesel ökar. Den 16 december 2021 beslutade regeringen att uppdra åt Energimyndigheten att ta fram underlag för kontrollstation 2022 inom ramen för systemet med reduktionsplikt på bensin, diesel och flygfotogen. Myndigheten ska inom ramen för uppdraget analysera de satta reduktionsnivåerna för bensin och diesel i förhållande till utvecklingen inom transportsektorn och transportsektorns klimatmål för 2030 och vid behov föreslå förändringar.</P>
<P class="p104 ft3">Det bör noteras att den ökade 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, något som också <SPAN class="ft4">Konjunkturinstitutet </SPAN>påpekar. Med utgångspunkt i de elasticiteter som redovisas i Finansdepartementets beräkningskonventioner bedöms förslagen i denna proposition öka koldioxidutsläppen med 0,2 miljoner ton per år. Det bör dock noteras att drivmedelspriserna har stigit mycket under det senaste året. Dessutom har reduktionsnivåerna inom reduktionsplikten höjts vid årsskiftet 2021/2022,</P>
<P class="p105 ft3">15</P>
</DIV>
<DIV id="page_16">
<P class="p93 ft3">Prop. 2021/22:84 något som gör att en större andel hållbara biodrivmedel kommer att blandas in i bensin och diesel under 2022. Sammantaget bedömer regeringen att detta gör att utsläppen från vägtrafiken kommer att minska 2022, jämfört med föregående år.</P>
<P class="p94 ft3">Det bör också noteras att sänkt energiskatt på bensin och diesel gör höginblandade och rena biodrivmedel relativt sett dyrare, något som också flera remissinstanser däribland <SPAN class="ft4">Energigas Sverige </SPAN>och <SPAN class="ft4">Svensk kollektivtrafik</SPAN>, påpekar. Om priset på fossila drivmedel minskar relativt rena biodrivmedel kan konkurrenssituationen för dessa biodrivmedel försämras. Det medför att större volymer fossila drivmedel används, vilket kan leda till ytterligare utsläppsökningar. Lägre drivmedelspriser kan också göra det mindre fördelaktigt att övergå till eldrift och därigenom på sikt medföra högre utsläpp.</P>
<P class="p106 ft12"><SPAN class="ft10">5.6</SPAN><SPAN class="ft11">Effekter för myndigheter och domstolar</SPAN></P>
<P class="p107 ft3">Förslaget förväntas inte medföra några tillkommande långsiktiga kostnader för Skatteverket. Förslaget uppskattas i begränsad omfattning medföra initiala kostnader för Skatteverket för anpassning till de nya reglerna. Några speciella informationsinsatser utöver vad som normalt krävs vid regeländringar bedöms inte behövas. <SPAN class="ft4">Skatteverket </SPAN>har i sitt remissvar anfört att förslaget medför engångskostnader för verket som bedöms uppgå till 700 000 kronor. Enligt regeringens bedömning ryms dessa tillkommande kostnader för Skatteverket inom befintliga ekonomiska ramar.</P>
<P class="p94 ft3">Förslaget bedöms inte påverka antalet mål eller på annat sätt påverka arbetsbelastningen i de allmänna förvaltningsdomstolarna och inte heller medföra några ökade kostnader för andra myndigheter.</P>
<P class="p96 ft12"><SPAN class="ft10">5.7</SPAN><SPAN class="ft11">Övriga effekter</SPAN></P>
<P class="p97 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="p108 ft1"><SPAN class="ft1">6</SPAN><SPAN class="ft41">Författningskommentar</SPAN></P>
<P class="p109 ft12"><SPAN class="ft10">6.1</SPAN><SPAN class="ft11">Förslaget till lag om ändring i lagen (1994:1776) om skatt på energi</SPAN></P>
<P class="p110 ft13"><SPAN class="ft35">2</SPAN><SPAN class="ft36">kap.</SPAN></P>
<P class="p111 ft13"><SPAN class="ft35">1</SPAN><SPAN class="ft36">§</SPAN></P>
<P class="p112 ft3">16</P>
</DIV>
<DIV id="page_17">
<P class="p100 ft3">I paragrafen regleras energi- och koldioxidskattebelopp för vissa bränslen, Prop. 2021/22:84 däribland bensin och diesel.</P>
<P class="p113 ft28">Ändringen i <SPAN class="ft34">första stycket </SPAN>innebär att de aktuella skattebeloppen justeras ned med 40 öre per liter fr.o.m. den 1 maj 2022. För tiden dessförinnan framgår skattebeloppen av förordningen (2021:1077) om fastställande av omräknade belopp för energiskatt och koldioxidskatt för år 2022.</P>
<P class="p114 ft3">Övervägandena finns i avsnitt 4.</P>
<P class="p22 ft13">1 b §</P>
<P class="p83 ft3">I paragrafen anges hur skattebeloppen för energiskatt och koldioxidskatt årligen ska räknas om.</P>
<P class="p101 ft3">Ändringen i <SPAN class="ft4">första stycket </SPAN>innebär att omräkningen avser kalenderår 2023 och efterföljande kalenderår.</P>
<P class="p10 ft3">I paragrafens <SPAN class="ft4">tredje stycke </SPAN>anges det s.k. jämförelsetalet som anger förhållandet mellan det allmänna prisläget i juni månad året närmast före det år beräkningen avser och prisläget i juni för det s.k. basåret. Ändringen innebär att basåret ändras till 2021.</P>
<P class="p10 ft3">Ändringen i <SPAN class="ft4">fjärde stycket </SPAN>är en följdändring så att hänvisningarna blir korrekta.</P>
<P class="p115 ft3">Övervägandena finns i avsnitt 4.</P>
<P class="p116 ft33"><SPAN class="ft12">6.2</SPAN><SPAN class="ft32">Förslaget till lag om ändring i lagen (2021:883) om ändring i lagen (1994:1776) om skatt på energi</SPAN></P>
<P class="p117 ft13"><SPAN class="ft13">2</SPAN><SPAN class="ft42">kap.</SPAN></P>
<P class="p86 ft13"><SPAN class="ft13">1</SPAN><SPAN class="ft42">b §</SPAN></P>
<P class="p118 ft3">I paragrafen anges hur skattebeloppen för energiskatt och koldioxidskatt årligen ska räknas om.</P>
<P class="p101 ft3">I paragrafens <SPAN class="ft4">tredje stycke </SPAN>anges det s.k. jämförelsetalet som anger förhållandet mellan det allmänna prisläget i juni månad året närmast före det år beräkningen avser och prisläget i juni för det s.k. basåret. Ändringen innebär att basåret ändras till 2021. Ändringen är en följdändring med anledning av första lagförslaget.</P>
<P class="p119 ft3">17</P>
</DIV>
<DIV id="page_18">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p12 ft3">Prop. 2021/22:84 Bilaga 1</P>
</DIV>
<DIV id="id_1_2">
<P class="p12 ft1">Sammanfattning av promemorian Sänkt energiskatt på bensin och diesel</P>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p120 ft3">Riksdagen har tillkännagett för regeringen att regeringen ska återkomma med lagförslag om att sänka energiskatten på bensin och diesel så att priset vid pump sänks med 50 öre per liter fr.o.m. den 1 maj 2022 (bet. 2021/22:FiU1 punkt 2 d, rskr. 2021/22:46). Promemorian Sänkt energiskatt på bensin och diesel har utarbetats inom Finansdepartementet. I promemorian behandlas riksdagens tillkännagivande.</P>
<P class="p94 ft3">Förslagen föranleder ändringar i lagen om skatt på energi som föreslås träda i kraft den 1 maj 2022.</P>
<P class="p121 ft3">18</P>
</DIV>
</DIV>
<DIV id="page_19">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p12 ft1">Promemorians lagförslag</P>
</DIV>
<DIV id="id_1_2">
<P class="p12 ft3">Prop. 2021/22:84 Bilaga 2</P>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p122 ft12">Förslag till lag om ändring i lagen (1994:1776) om skatt på energi</P>
<P class="p123 ft3">Härigenom föreskrivs att 2 kap. 1 och 1 b §§ lagen (1994:1776) om skatt på energi ska ha följande lydelse.</P>
<P class="p124 ft4">Nuvarande lydelse</P>
<P class="p125 ft13">2 kap.</P>
<P class="p126 ft3">1 §<SPAN class="ft14">3</SPAN></P>
<P class="p127 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="t17">
<TR>
<TD class="tr4 td57"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td39"><SPAN class="p34 ft15"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr4 td40"><SPAN class="p3 ft15">Slag av bränsle</SPAN> </TD>
<TD class="tr15 td41"><SPAN class="p35 ft15">Skattebelopp</SPAN> </TD>
<TD class="tr15 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16">Energiskatt</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">Koldioxidskatt</SPAN> </TD>
<TD colspan=2 class="tr13 td83"><SPAN class="p3 ft16">Summa</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD colspan=2 class="tr13 td83"><SPAN class="p3 ft16">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td57"><SPAN class="p14 ft16">1.</SPAN> </TD>
<TD class="tr13 td39"><SPAN class="p34 ft16">2710 11 41,</SPAN> </TD>
<TD class="tr13 td40"><SPAN class="p3 ft16">Bensin som</SPAN> </TD>
<TD class="tr13 td48"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td49"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td50"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr12 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 11 45</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">uppfyller krav</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td82"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p34 ft15">eller</SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft15">för</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 11 49</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td82"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">a) miljöklass 1</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td82"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">– motorbensin</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16"><SPAN class="ft21">4 </SPAN>kr <SPAN class="ft21">13 </SPAN>öre</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">2 kr <SPAN class="ft21">61 </SPAN>öre per</SPAN> </TD>
<TD colspan=2 class="tr13 td83"><SPAN class="p3 ft16">6 kr <SPAN class="ft21">74</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p35 ft15">per liter</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD colspan=2 class="tr12 td83"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD colspan=2 class="tr13 td83"><SPAN class="p3 ft16">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">– alkylatbensin</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16"><SPAN class="ft21">2 </SPAN>kr <SPAN class="ft21">08 </SPAN>öre</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">2 kr <SPAN class="ft21">61 </SPAN>öre per</SPAN> </TD>
<TD colspan=2 class="tr13 td83"><SPAN class="p3 ft16">4 kr <SPAN class="ft21">69</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16">per liter</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">liter</SPAN> </TD>
<TD colspan=2 class="tr13 td83"><SPAN class="p3 ft16">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr12 td83"><SPAN class="p3 ft15">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">b) miljöklass 2</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16"><SPAN class="ft21">4 </SPAN>kr <SPAN class="ft21">16 </SPAN>öre</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">2 kr <SPAN class="ft21">61 </SPAN>öre per</SPAN> </TD>
<TD colspan=2 class="tr13 td83"><SPAN class="p3 ft16">6 kr <SPAN class="ft21">77</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16">per liter</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">liter</SPAN> </TD>
<TD colspan=2 class="tr13 td83"><SPAN class="p3 ft16">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD colspan=2 class="tr13 td83"><SPAN class="p3 ft16">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td23"><SPAN class="p14 ft22">2.</SPAN> </TD>
<TD class="tr9 td24"><SPAN class="p34 ft22">2710 11 31,</SPAN> </TD>
<TD class="tr9 td46"><SPAN class="p3 ft22">Annan bensin</SPAN> </TD>
<TD class="tr9 td27"><SPAN class="p35 ft22"><SPAN class="ft23">5 </SPAN>kr <SPAN class="ft23">05 </SPAN>öre</SPAN> </TD>
<TD class="tr9 td26"><SPAN class="p3 ft22">2 kr <SPAN class="ft23">61 </SPAN>öre per</SPAN> </TD>
<TD colspan=2 class="tr9 td83"><SPAN class="p3 ft22">7 kr <SPAN class="ft23">66</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 11 51</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">än som avses</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16">per liter</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">liter</SPAN> </TD>
<TD colspan=2 class="tr13 td83"><SPAN class="p3 ft16">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p34 ft15">eller</SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft15">under 1 eller 7</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr12 td83"><SPAN class="p3 ft15">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 11 59</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td82"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr16 td23"><SPAN class="p14 ft22">3.</SPAN> </TD>
<TD class="tr16 td24"><SPAN class="p34 ft22">2710 19 21,</SPAN> </TD>
<TD class="tr16 td46"><SPAN class="p3 ft22">Eldningsolja,</SPAN> </TD>
<TD class="tr16 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr16 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr16 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr16 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p34 ft15">2710 19 25,</SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft15">dieselbrännolja,</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 19 41–</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">fotogen, m.m.</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td82"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 19 49</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">som</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td82"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">eller</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td82"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p34 ft15">2710 19 61–</SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 19 69</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td82"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">a) har försetts</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16"><SPAN class="ft21">909 </SPAN>kr per</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft21">3 444 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD colspan=2 class="tr13 td83"><SPAN class="p3 ft21">4 353 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft15">med märk- och</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p35 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD colspan=2 class="tr12 td83"><SPAN class="p3 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">färgämnen eller</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td82"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">ger mindre än</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td82"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">85 volympro-</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td82"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft15">cent destillat</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">vid 350°C,</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td82"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">b) inte har för-</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td82"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">setts med</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td82"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr21 td84"><SPAN class="p3 ft22"><SPAN class="ft24">3 </SPAN>Senaste lydelse 2020:1155.</SPAN> </TD>
<TD class="tr21 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr21 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr21 td83"><SPAN class="p128 ft3">19</SPAN> </TD>
</TR>
</TABLE>
</DIV>
</DIV>
<DIV id="page_20">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p12 ft3">Prop. 2021/22:84 Bilaga 2</P>
</DIV>
<DIV id="id_1_2">
<TABLE cellpadding=0 cellspacing=0 class="t18">
<TR>
<TD class="tr4 td38"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td39"><SPAN class="p34 ft16"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr4 td58"><SPAN class="p3 ft16">Slag av bränsle</SPAN> </TD>
<TD class="tr15 td42"><SPAN class="p35 ft16">Skattebelopp</SPAN> </TD>
<TD class="tr15 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td59"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft16">Energiskatt</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft16">Koldioxidskatt</SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">Summa</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td35"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td36"><SPAN class="p3 ft15">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td45"><SPAN class="p3 ft18"> </SPAN> </TD>
<TD class="tr14 td24"><SPAN class="p3 ft18"> </SPAN> </TD>
<TD class="tr14 td25"><SPAN class="p3 ft19">märk- och</SPAN> </TD>
<TD class="tr14 td26"><SPAN class="p3 ft18"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft18"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft18"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">färgämnen och</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">ger minst</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">85 volympro-</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">cent destillat</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">vid 350°C, till-</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">hörig</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">miljöklass 1</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft21">2 478 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft21">2 262 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft21">4 740 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">miljöklass 2</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft21">2 797 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft21">2 262 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft21">5 059 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft16">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft16">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">per m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">miljöklass 3</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft21">2 962 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft21">2 262 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft21">5 224 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">eller inte tillhör</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">någon</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">miljöklass</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td45"><SPAN class="p14 ft22">4.</SPAN> </TD>
<TD class="tr9 td24"><SPAN class="p34 ft22">2711 12 11–</SPAN> </TD>
<TD class="tr9 td25"><SPAN class="p3 ft22">Gasol m.m.</SPAN> </TD>
<TD class="tr9 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2711 19 00</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">som används</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">för</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">a) drift av</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft15">0 kr per</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft20">3 624 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft20">3 624 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">motordrivet</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft16">1 000 kg</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft16">1 000 kg</SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">fordon, fartyg</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">eller luftfartyg</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">b) annat ända-</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft20">1 168 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft20">3 624 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft20">4 792 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">mål än som</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft16">1 000 kg</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft16">1 000 kg</SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">avses under a</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td45"><SPAN class="p14 ft22">5.</SPAN> </TD>
<TD class="tr9 td24"><SPAN class="p34 ft22">2711 11 00,</SPAN> </TD>
<TD class="tr9 td25"><SPAN class="p3 ft22">Naturgas som</SPAN> </TD>
<TD class="tr9 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2711 21 00</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">används för</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">a) drift av</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft16">0 kr per</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft21">2 579 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft21">2 579 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">motordrivet</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">fordon, fartyg</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">eller luftfartyg</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">b) annat ända-</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft21">1 005 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft21">2 579 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft21">3 584 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">mål än som</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td25"><SPAN class="p3 ft22">avses under a</SPAN> </TD>
<TD class="tr4 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td28"><SPAN class="p3 ft22">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td45"><SPAN class="p14 ft22">6.</SPAN> </TD>
<TD class="tr6 td24"><SPAN class="p34 ft22">2701, 2702</SPAN> </TD>
<TD class="tr6 td25"><SPAN class="p3 ft22">Kol och koks</SPAN> </TD>
<TD class="tr6 td26"><SPAN class="p35 ft22"><SPAN class="ft23">692 </SPAN>kr per</SPAN> </TD>
<TD class="tr6 td27"><SPAN class="p3 ft23">2 997 <SPAN class="ft22">kr per</SPAN></SPAN> </TD>
<TD class="tr6 td28"><SPAN class="p3 ft23">3 689 <SPAN class="ft22">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p34 ft15">eller 2704</SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft15">1 000 kg</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr16 td45"><SPAN class="p14 ft22">7.</SPAN> </TD>
<TD class="tr16 td24"><SPAN class="p34 ft22">2710 11 31</SPAN> </TD>
<TD class="tr16 td25"><SPAN class="p3 ft22">Flygbensin</SPAN> </TD>
<TD class="tr16 td26"><SPAN class="p35 ft22"><SPAN class="ft23">4 </SPAN>kr <SPAN class="ft23">16 </SPAN>öre</SPAN> </TD>
<TD class="tr16 td27"><SPAN class="p3 ft22">2 kr <SPAN class="ft23">61 </SPAN>öre per</SPAN> </TD>
<TD class="tr16 td28"><SPAN class="p3 ft22">6 kr <SPAN class="ft23">77</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">med en blyhalt</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft15">per liter</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">om högst</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">0,005 gram</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td33"><SPAN class="p3 ft15">per liter</SPAN> </TD>
<TD class="tr12 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td35"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td36"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
</DIV>
<DIV id="id_2">
<DIV id="id_2_1">
<P class="p12 ft3">20</P>
</DIV>
<DIV id="id_2_2">
<P class="p129 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="p130 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="p131 ft3">1. skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</P>
<P class="p129 ft3">2. skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats med skatt,</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_21">
<TABLE cellpadding=0 cellspacing=0 class="t19">
<TR>
<TD class="tr2 td85"><SPAN class="p33 ft3">3. skatten som gäller för annat bränsle enligt första stycket, om sådant</SPAN> </TD>
<TD class="tr2 td18"><SPAN class="p3 ft3">Prop. 2021/22:84</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td85"><SPAN class="p3 ft3">bränsle i annat fall än som avses i 1 har förvärvats utan skatt,</SPAN> </TD>
<TD class="tr5 td18"><SPAN class="p3 ft3">Bilaga 2</SPAN> </TD>
</TR>
</TABLE>
<P class="p101 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft8">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="p10 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft26">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="p132 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="p133 ft4">Föreslagen lydelse</P>
<P class="p134 ft13"><SPAN class="ft13">2</SPAN><SPAN class="ft42">kap. </SPAN><SPAN class="ft3">1 §</SPAN></P>
<P class="p24 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="t20">
<TR>
<TD class="tr4 td57"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td39"><SPAN class="p34 ft15"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr4 td40"><SPAN class="p3 ft15">Slag av bränsle</SPAN> </TD>
<TD class="tr15 td41"><SPAN class="p35 ft15">Skattebelopp</SPAN> </TD>
<TD class="tr15 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td23"><SPAN class="p3 ft18"> </SPAN> </TD>
<TD class="tr14 td24"><SPAN class="p3 ft18"> </SPAN> </TD>
<TD class="tr14 td46"><SPAN class="p3 ft18"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p35 ft19">Energiskatt</SPAN> </TD>
<TD class="tr14 td26"><SPAN class="p3 ft19">Koldioxidskatt</SPAN> </TD>
<TD class="tr14 td51"><SPAN class="p3 ft19">Summa</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td35"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td54"><SPAN class="p3 ft15">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p14 ft16">1.</SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 11 41,</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">Bensin som</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 11 45</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">uppfyller krav</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">eller</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">för</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 11 49</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft15">a) miljöklass 1</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">– motorbensin</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16"><SPAN class="ft21">3 </SPAN>kr <SPAN class="ft21">78 </SPAN>öre</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">2 kr <SPAN class="ft21">64 </SPAN>öre per</SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft16">6 kr <SPAN class="ft21">42</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16">per liter</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">liter</SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft16">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft16">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft15">– alkylatbensin</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p35 ft15"><SPAN class="ft20">1 </SPAN>kr <SPAN class="ft20">71 </SPAN>öre</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft15">2 kr <SPAN class="ft20">64 </SPAN>öre per</SPAN> </TD>
<TD class="tr12 td51"><SPAN class="p3 ft15">4 kr <SPAN class="ft20">35</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16">per liter</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">liter</SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft16">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft16">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">b) miljöklass 2</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16"><SPAN class="ft21">3 </SPAN>kr <SPAN class="ft21">82 </SPAN>öre</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">2 kr <SPAN class="ft21">64 </SPAN>öre per</SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft16">6 kr <SPAN class="ft21">46</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p35 ft15">per liter</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD class="tr12 td51"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft16">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td23"><SPAN class="p14 ft22">2.</SPAN> </TD>
<TD class="tr9 td24"><SPAN class="p34 ft22">2710 11 31,</SPAN> </TD>
<TD class="tr9 td46"><SPAN class="p3 ft22">Annan bensin</SPAN> </TD>
<TD class="tr9 td27"><SPAN class="p35 ft22"><SPAN class="ft23">4 </SPAN>kr <SPAN class="ft23">72 </SPAN>öre</SPAN> </TD>
<TD class="tr9 td26"><SPAN class="p3 ft22">2 kr <SPAN class="ft23">64 </SPAN>öre per</SPAN> </TD>
<TD class="tr9 td51"><SPAN class="p3 ft22">7 kr <SPAN class="ft23">36</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 11 51</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">än som avses</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16">per liter</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">liter</SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft16">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">eller</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">under 1 eller 7</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft16">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 11 59</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td23"><SPAN class="p14 ft22">3.</SPAN> </TD>
<TD class="tr9 td24"><SPAN class="p34 ft22">2710 19 21,</SPAN> </TD>
<TD class="tr9 td46"><SPAN class="p3 ft22">Eldningsolja,</SPAN> </TD>
<TD class="tr9 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 19 25,</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">dieselbrännolja,</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 19 41–</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">fotogen, m.m.</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p34 ft15">2710 19 49</SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft15">som</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">eller</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 19 61–</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2710 19 69</SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft17"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft15">a) har försetts</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p35 ft15"><SPAN class="ft20">921 </SPAN>kr per</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft20">3 490 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr12 td51"><SPAN class="p3 ft20">4 411 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td23"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft17"> </SPAN> </TD>
<TD class="tr13 td46"><SPAN class="p3 ft16">med märk- och</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p35 ft16">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft16">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr13 td51"><SPAN class="p3 ft16">per m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td46"><SPAN class="p3 ft15">färgämnen eller</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p135 ft19">ger mindre än 85 volymprocent destillat vid 350°C, b) inte har försetts med</P>
<P class="p105 ft3">21</P>
</DIV>
<DIV id="page_22">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p12 ft3">Prop. 2021/22:84 Bilaga 2</P>
</DIV>
<DIV id="id_1_2">
<TABLE cellpadding=0 cellspacing=0 class="t18">
<TR>
<TD class="tr4 td38"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td39"><SPAN class="p34 ft16"><NOBR>KN-nr</NOBR></SPAN> </TD>
<TD class="tr4 td58"><SPAN class="p3 ft16">Slag av bränsle</SPAN> </TD>
<TD class="tr15 td42"><SPAN class="p35 ft16">Skattebelopp</SPAN> </TD>
<TD class="tr15 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr15 td59"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft16">Energiskatt</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft16">Koldioxidskatt</SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">Summa</SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td35"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td36"><SPAN class="p3 ft15">skatt</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td45"><SPAN class="p3 ft18"> </SPAN> </TD>
<TD class="tr14 td24"><SPAN class="p3 ft18"> </SPAN> </TD>
<TD class="tr14 td25"><SPAN class="p3 ft19">märk- och</SPAN> </TD>
<TD class="tr14 td26"><SPAN class="p3 ft18"> </SPAN> </TD>
<TD class="tr14 td27"><SPAN class="p3 ft18"> </SPAN> </TD>
<TD class="tr14 td28"><SPAN class="p3 ft18"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">färgämnen och</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">ger minst</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">85 volympro-</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">cent destillat</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">vid 350°C, till-</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">hörig</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">miljöklass 1</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft21">2 111 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft21">2 292 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft21">4 403 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">miljöklass 2</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft21">2 434 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft21">2 292 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft21">4 726 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft16">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft16">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">per m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">miljöklass 3</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft21">2 601 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft21">2 292 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft21">4 893 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">eller inte tillhör</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft15">m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft15">per m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">någon</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">miljöklass</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td45"><SPAN class="p14 ft22">4.</SPAN> </TD>
<TD class="tr9 td24"><SPAN class="p34 ft22">2711 12 11–</SPAN> </TD>
<TD class="tr9 td25"><SPAN class="p3 ft22">Gasol m.m.</SPAN> </TD>
<TD class="tr9 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2711 19 00</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">som används</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">för</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">a) drift av</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft15">0 kr per</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft20">3 672 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft20">3 672 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">motordrivet</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft16">1 000 kg</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft16">1 000 kg</SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">fordon, fartyg</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">eller luftfartyg</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">b) annat ända-</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft20">1 184 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft20">3 672 <SPAN class="ft15">kr per</SPAN></SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft20">4 856 <SPAN class="ft15">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">mål än som</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft16">1 000 kg</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft16">1 000 kg</SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">avses under a</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td45"><SPAN class="p14 ft22">5.</SPAN> </TD>
<TD class="tr9 td24"><SPAN class="p34 ft22">2711 11 00,</SPAN> </TD>
<TD class="tr9 td25"><SPAN class="p3 ft22">Naturgas som</SPAN> </TD>
<TD class="tr9 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p34 ft16">2711 21 00</SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">används för</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">a) drift av</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft16">0 kr per</SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft21">2 613 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft21">2 613 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">motordrivet</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">fordon, fartyg</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">eller luftfartyg</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">b) annat ända-</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p35 ft21">1 018 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft21">2 613 <SPAN class="ft16">kr per</SPAN></SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft21">3 631 <SPAN class="ft16">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">mål än som</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft15">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td25"><SPAN class="p3 ft22">avses under a</SPAN> </TD>
<TD class="tr4 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td28"><SPAN class="p3 ft22">1 000 m<SPAN class="ft24">3</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td45"><SPAN class="p14 ft22">6.</SPAN> </TD>
<TD class="tr6 td24"><SPAN class="p34 ft22">2701, 2702</SPAN> </TD>
<TD class="tr6 td25"><SPAN class="p3 ft22">Kol och koks</SPAN> </TD>
<TD class="tr6 td26"><SPAN class="p35 ft22"><SPAN class="ft23">701 </SPAN>kr per</SPAN> </TD>
<TD class="tr6 td27"><SPAN class="p3 ft23">3 037 <SPAN class="ft22">kr per</SPAN></SPAN> </TD>
<TD class="tr6 td28"><SPAN class="p3 ft23">3 738 <SPAN class="ft22">kr</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p34 ft15">eller 2704</SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft15">1 000 kg</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft15">1 000 kg</SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft15">per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">1 000 kg</SPAN> </TD>
</TR>
<TR>
<TD class="tr16 td45"><SPAN class="p14 ft22">7.</SPAN> </TD>
<TD class="tr16 td24"><SPAN class="p34 ft22">2710 11 31</SPAN> </TD>
<TD class="tr16 td25"><SPAN class="p3 ft22">Flygbensin</SPAN> </TD>
<TD class="tr16 td26"><SPAN class="p35 ft22"><SPAN class="ft23">3 </SPAN>kr <SPAN class="ft23">82 </SPAN>öre</SPAN> </TD>
<TD class="tr16 td27"><SPAN class="p3 ft22">2 kr <SPAN class="ft23">64 </SPAN>öre per</SPAN> </TD>
<TD class="tr16 td28"><SPAN class="p3 ft22">6 kr <SPAN class="ft23">46</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft15">med en blyhalt</SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p35 ft15">per liter</SPAN> </TD>
<TD class="tr12 td27"><SPAN class="p3 ft15">liter</SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft15">öre per</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">om högst</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft16">liter</SPAN> </TD>
</TR>
<TR>
<TD class="tr13 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td25"><SPAN class="p3 ft16">0,005 gram</SPAN> </TD>
<TD class="tr13 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td33"><SPAN class="p3 ft15">per liter</SPAN> </TD>
<TD class="tr12 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td35"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td36"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
</DIV>
<DIV id="id_2">
<DIV id="id_2_1">
<P class="p12 ft3">22</P>
</DIV>
<DIV id="id_2_2">
<P class="p129 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="p130 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="p131 ft3">1. skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</P>
<P class="p129 ft3">2. skillnaden mellan de skattebelopp som gäller för bränsle enligt första stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats med skatt,</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_23">
<TABLE cellpadding=0 cellspacing=0 class="t21">
<TR>
<TD class="tr2 td85"><SPAN class="p33 ft3">3. skatten som gäller för annat bränsle enligt första stycket, om sådant</SPAN> </TD>
<TD class="tr2 td18"><SPAN class="p3 ft3">Prop. 2021/22:84</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td85"><SPAN class="p3 ft3">bränsle i annat fall än som avses i 1 har förvärvats utan skatt,</SPAN> </TD>
<TD class="tr5 td18"><SPAN class="p3 ft3">Bilaga 2</SPAN> </TD>
</TR>
</TABLE>
<P class="p136 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft8">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="p137 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft26">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="p138 ft3">I fall som avses i 4 kap. 1 § 10 c tillämpas tredje stycket <NOBR>1-3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P>
<TABLE cellpadding=0 cellspacing=0 class="t10">
<TR>
<TD colspan=3 class="tr2 td22"><SPAN class="p3 ft4">Nuvarande lydelse</SPAN> </TD>
<TD class="tr2 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr2 td22"><SPAN class="p3 ft4">Föreslagen lydelse</SPAN> </TD>
<TD class="tr2 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr18 td16"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td87"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr18 td64"><SPAN class="p54 ft3">1 b §<SPAN class="ft14">4</SPAN></SPAN> </TD>
<TD class="tr18 td87"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr18 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td16"><SPAN class="p33 ft3">För</SPAN> </TD>
<TD colspan=2 class="tr4 td66"><SPAN class="p55 ft3">kalenderåret</SPAN> </TD>
<TD colspan=2 class="tr4 td67"><SPAN class="p57 ft4">2022</SPAN> </TD>
<TD class="tr4 td68"><SPAN class="p139 ft28">och</SPAN> </TD>
<TD class="tr4 td16"><SPAN class="p33 ft3">För</SPAN> </TD>
<TD colspan=2 class="tr4 td66"><SPAN class="p55 ft3">kalenderåret</SPAN> </TD>
<TD colspan=2 class="tr4 td67"><SPAN class="p57 ft4">2023</SPAN> </TD>
<TD class="tr4 td86"><SPAN class="p14 ft28">och</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td88"><SPAN class="p3 ft3">efterföljande kalenderår ska energi-</SPAN> </TD>
<TD colspan=6 class="tr5 td89"><SPAN class="p3 ft3">efterföljande kalenderår ska energi-</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td16"><SPAN class="p3 ft3">skatt</SPAN> </TD>
<TD class="tr4 td87"><SPAN class="p3 ft3">och</SPAN> </TD>
<TD colspan=2 class="tr4 td25"><SPAN class="p3 ft3">koldioxidskatt</SPAN> </TD>
<TD colspan=2 class="tr4 td74"><SPAN class="p139 ft3">betalas</SPAN> </TD>
<TD class="tr4 td16"><SPAN class="p3 ft3">skatt</SPAN> </TD>
<TD class="tr4 td87"><SPAN class="p3 ft3">och</SPAN> </TD>
<TD colspan=2 class="tr4 td25"><SPAN class="p3 ft3">koldioxidskatt</SPAN> </TD>
<TD colspan=2 class="tr4 td90"><SPAN class="p14 ft3">betalas</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr4 td88"><SPAN class="p3 ft3">med belopp som motsvarar de i 1 §</SPAN> </TD>
<TD colspan=6 class="tr4 td89"><SPAN class="p3 ft3">med belopp som motsvarar de i 1 §</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td72"><SPAN class="p3 ft3">angivna skattebeloppen</SPAN> </TD>
<TD class="tr5 td60"><SPAN class="p1 ft3">efter</SPAN> </TD>
<TD class="tr5 td68"><SPAN class="p139 ft3">en</SPAN> </TD>
<TD colspan=4 class="tr5 td72"><SPAN class="p3 ft3">angivna skattebeloppen</SPAN> </TD>
<TD class="tr5 td60"><SPAN class="p1 ft3">efter</SPAN> </TD>
<TD class="tr5 td86"><SPAN class="p14 ft3">en</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td16"><SPAN class="p3 ft3">årlig</SPAN> </TD>
<TD colspan=2 class="tr4 td66"><SPAN class="p32 ft3">omräkning</SPAN> </TD>
<TD colspan=3 class="tr4 td91"><SPAN class="p139 ft3">enligt andra</SPAN> </TD>
<TD class="tr4 td16"><SPAN class="p3 ft3">årlig</SPAN> </TD>
<TD colspan=2 class="tr4 td66"><SPAN class="p32 ft3">omräkning</SPAN> </TD>
<TD colspan=3 class="tr4 td14"><SPAN class="p14 ft3">enligt andra</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr4 td88"><SPAN class="p3 ft3">stycket. Regeringen fastställer före</SPAN> </TD>
<TD colspan=6 class="tr4 td89"><SPAN class="p3 ft3">stycket. Regeringen fastställer före</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td75"><SPAN class="p3 ft3">november</SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p58 ft3">månads</SPAN> </TD>
<TD colspan=2 class="tr5 td67"><SPAN class="p60 ft3">utgång</SPAN> </TD>
<TD class="tr5 td68"><SPAN class="p139 ft3">de</SPAN> </TD>
<TD colspan=2 class="tr5 td75"><SPAN class="p3 ft3">november</SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p140 ft3">månads</SPAN> </TD>
<TD colspan=2 class="tr5 td67"><SPAN class="p60 ft3">utgång</SPAN> </TD>
<TD class="tr5 td86"><SPAN class="p14 ft3">de</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td75"><SPAN class="p3 ft3">omräknade</SPAN> </TD>
<TD colspan=2 class="tr4 td25"><SPAN class="p61 ft3">skattebelopp</SPAN> </TD>
<TD class="tr4 td60"><SPAN class="p3 ft3">som</SPAN> </TD>
<TD class="tr4 td68"><SPAN class="p139 ft3">ska</SPAN> </TD>
<TD colspan=2 class="tr4 td75"><SPAN class="p3 ft3">omräknade</SPAN> </TD>
<TD colspan=2 class="tr4 td25"><SPAN class="p1 ft3">skattebelopp</SPAN> </TD>
<TD class="tr4 td60"><SPAN class="p3 ft3">som</SPAN> </TD>
<TD class="tr4 td86"><SPAN class="p14 ft3">ska</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr4 td88"><SPAN class="p3 ft3">tas ut för påföljande kalenderår.</SPAN> </TD>
<TD colspan=6 class="tr4 td89"><SPAN class="p3 ft3">tas ut för påföljande kalenderår.</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td76"><SPAN class="p33 ft3">För bränslen som avses i</SPAN> </TD>
<TD class="tr5 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td16"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td87"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td86"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p136 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft43">1 § första stycket 3 a samt </SPAN><NOBR>4-6</NOBR> ska energiskatt och koldioxidskatt betalas med belopp som motsvarar de i 1 § angivna skattebeloppen multiplicerade med jämförelsetalet enligt tredje stycket,</P>
<P class="p137 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft25">1 § första stycket 1, 2, 3 b och 7 ska energiskatt och koldioxidskatt betalas med belopp som motsvarar de i 1 § angivna skattebeloppen multiplicerade med jämförelsetalet enligt tredje stycket.</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t11">
<TR>
<TD colspan=2 class="tr5 td88"><SPAN class="p33 ft3">Med jämförelsetal avses det</SPAN> </TD>
<TD class="tr5 td89"><SPAN class="p33 ft3">Med jämförelsetal avses det</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td88"><SPAN class="p3 ft3">värde, uttryckt i procent, som anger</SPAN> </TD>
<TD class="tr4 td89"><SPAN class="p3 ft28">värde, uttryckt i procent, som anger</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td88"><SPAN class="p3 ft3">förhållandet mellan det allmänna</SPAN> </TD>
<TD class="tr5 td89"><SPAN class="p3 ft3">förhållandet mellan det allmänna</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td88"><SPAN class="p3 ft3">prisläget i juni månad året närmast</SPAN> </TD>
<TD class="tr4 td89"><SPAN class="p3 ft3">prisläget i juni månad året närmast</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td88"><SPAN class="p3 ft3">före det år beräkningen avser och</SPAN> </TD>
<TD class="tr4 td89"><SPAN class="p3 ft3">före det år beräkningen avser och</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td88"><SPAN class="p3 ft3">prisläget i juni <SPAN class="ft4">2020</SPAN>.</SPAN> </TD>
<TD class="tr5 td89"><SPAN class="p3 ft3">prisläget i juni <SPAN class="ft4">2021</SPAN>.</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td88"><SPAN class="p33 ft3">Beloppen enligt andra stycket 1<SPAN class="ft4">,</SPAN></SPAN> </TD>
<TD class="tr4 td89"><SPAN class="p33 ft3">Beloppen enligt andra stycket 1</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td88"><SPAN class="p3 ft3"><SPAN class="ft4">2 a </SPAN>och 2 <SPAN class="ft4">b </SPAN>avrundas var för sig till</SPAN> </TD>
<TD class="tr4 td89"><SPAN class="p3 ft3">och 2 avrundas var för sig till hela</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td88"><SPAN class="p3 ft3">hela kronor och ören.</SPAN> </TD>
<TD class="tr5 td89"><SPAN class="p3 ft3">kronor och ören.</SPAN> </TD>
</TR>
<TR>
<TD class="tr15 td77"><SPAN class="p3 ft29"> </SPAN> </TD>
<TD class="tr4 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td89"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p63 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft37">Denna lag träder i kraft den 1 maj 2022.</SPAN></P>
<P class="p141 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft26">Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t22">
<TR>
<TD class="tr2 td93"><SPAN class="p3 ft22"><SPAN class="ft24">4 </SPAN>Senaste lydelse 2021:882.</SPAN> </TD>
<TD class="tr2 td94"><SPAN class="p14 ft3">23</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_24">
<DIV>
<DIV id="id_1">
<P class="p142 ft3">Prop. 2021/22:84 Bilaga 2</P>
<P class="p143 ft3">24</P>
</DIV>
<DIV id="id_2">
<P class="p144 ft12">Förslag till lag om ändring i lagen (2021:883) om ändring i lagen (1994:1776) om skatt på energi</P>
<P class="p145 ft3">Härigenom föreskrivs att 2 kap. 1 b § lagen (1994:1776) om skatt på energi i stället för lydelsen enligt lagen (2021:883) om ändring i den lagen ska ha följande lydelse.</P>
<TABLE cellpadding=0 cellspacing=0 class="t12">
<TR>
<TD class="tr4 td69"><SPAN class="p3 ft4">Lydelse enligt SFS 2021:883</SPAN> </TD>
<TD class="tr4 td78"><SPAN class="p3 ft34">Föreslagen lydelse</SPAN> </TD>
</TR>
</TABLE>
<P class="p71 ft13"><SPAN class="ft35">2</SPAN><SPAN class="ft36">kap. </SPAN><SPAN class="ft3">1 b §</SPAN></P>
<P class="p62 ft3">För kalenderåret 2023 och efterföljande kalenderår ska energiskatt och koldioxidskatt betalas med belopp som motsvarar de i 1 § angivna skattebeloppen efter en årlig omräkning enligt andra stycket. Regeringen fastställer före november månads utgång de omräknade skattebelopp som ska tas ut för påföljande kalenderår.</P>
<P class="p72 ft3">För bränslen som avses i</P>
<P class="p50 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft25">1 § första stycket 3 a samt </SPAN><NOBR>4–6</NOBR> ska energiskatt och koldioxidskatt betalas med belopp som motsvarar de i 1 § angivna skattebeloppen multiplicerade med jämförelsetalet enligt tredje stycket,</P>
<P class="p73 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft37">1 § första stycket 1, 2, 3 b och 7 ska</SPAN></P>
<P class="p50 ft3"><SPAN class="ft3">a)</SPAN><SPAN class="ft25">koldioxidskatt betalas med belopp som motsvarar de i 1 § angivna koldioxidskattebeloppen multiplicerade med jämförelsetalet enligt tredje stycket, och</SPAN></P>
<P class="p62 ft3"><SPAN class="ft3">b)</SPAN><SPAN class="ft25">energiskatt betalas med belopp som motsvarar summan av de i 1 § angivna energiskatte- och koldioxidskattebeloppen multiplicerade med jämförelsetalet enligt tredje stycket med ett årligt tillägg av två</SPAN></P>
<P class="p146 ft3">procentenheter, med avdrag för det omräknade koldioxidskattebeloppet enligt a.</P>
<TABLE cellpadding=0 cellspacing=0 class="t11">
<TR>
<TD class="tr5 td69"><SPAN class="p56 ft3">Med jämförelsetal avses det</SPAN> </TD>
<TD class="tr5 td70"><SPAN class="p14 ft3">Med jämförelsetal avses det</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td69"><SPAN class="p56 ft28">värde, uttryckt i procent, som anger</SPAN> </TD>
<TD class="tr4 td70"><SPAN class="p14 ft3">värde, uttryckt i procent, som anger</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td69"><SPAN class="p56 ft3">förhållandet mellan det allmänna</SPAN> </TD>
<TD class="tr4 td70"><SPAN class="p14 ft3">förhållandet mellan det allmänna</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td69"><SPAN class="p56 ft3">prisläget i juni månad året närmast</SPAN> </TD>
<TD class="tr5 td70"><SPAN class="p14 ft3">prisläget i juni månad året närmast</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td69"><SPAN class="p56 ft3">före det år beräkningen avser och</SPAN> </TD>
<TD class="tr4 td70"><SPAN class="p14 ft3">före det år beräkningen avser och</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td69"><SPAN class="p74 ft3">prisläget i juni <SPAN class="ft4">2020</SPAN>.</SPAN> </TD>
<TD class="tr4 td70"><SPAN class="p75 ft3">prisläget i juni <SPAN class="ft4">2021</SPAN>.</SPAN> </TD>
</TR>
</TABLE>
<P class="p62 ft3">Beloppen enligt andra stycket 1, 2 a och 2 b avrundas var för sig till hela kronor och ören.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_25">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p12 ft1">Förteckning över remissinstanserna</P>
</DIV>
<DIV id="id_1_2">
<P class="p12 ft3">Prop. 2021/22:84 Bilaga 3</P>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p147 ft3">Efter remiss har yttrande över promemorian Sänkt energiskatt på bensin och diesel kommit in från Drivkraft Sverige, Ekonomistyrningsverket, Energigas Sverige, Energimarknadsinspektionen, Företagarna, Integritetsskyddsmyndigheten, Kommerskollegium, Konjunkturinstitutet, Konkurrensverket, Lantbrukarnas Riksförbund (LRF), Myndigheten för tillväxtpolitiska utvärderingar och analyser, Naturvårdsverket, Regelrådet, Skatteverket, Statens energimyndighet, Statens jordbruksverk, Statskontoret, Svensk Kollektivtrafik, Svenskt Näringsliv, Sveriges kommuner och regioner (SKR) och Tillväxtverket.</P>
<P class="p148 ft3">Följande remissinstanser har inte svarat. Energiföretagen Sverige, Fossilfritt Sverige, Förvaltningsrätten i Falun, IKEM – Innovations- och kemiindustrierna i Sverige, Jernkontoret, Kungliga Skogs- och Lantbruksakademien (KSLA), SKGS och Svenska bioenergiföreningen (Svebio).</P>
<P class="p149 ft3">Därutöver har yttrande kommit in från <NOBR>2030-sekretariatet,</NOBR> Maskinentreprenörerna, Skattebetalarnas förening, Svenska Taxiförbundet, Sveriges Åkeriföretag och Transportföretagen.</P>
<P class="p150 ft3">25</P>
</DIV>
</DIV>
<DIV id="page_26">
<DIV id="p26dimg1">
<INGENBILD zsrc="H9038426x1.jpg/" id="p26img1">
</DIV>
<P class="p67 ft3">Prop. 2021/22:84</P>
<P class="p96 ft1">Finansdepartementet</P>
<P class="p151 ft3">Utdrag ur protokoll vid regeringssammanträde den 27 januari 2022</P>
<P class="p152 ft3">Närvarande: statsminister Andersson, ordförande, och statsråden Johansson, Hallengren, Hultqvist, Damberg, Shekarabi, Ygeman, Linde, Ekström, Eneroth, Dahlgren, Ernkrans, Hallberg, Nordmark, Sätherberg, Thorwaldsson, Gustafsdotter, Axelsson Kihlblom, Elger, Karkiainen</P>
<P class="p153 ft3">Föredragande: statsrådet Damberg</P>
<P class="p154 ft3">Regeringen beslutar proposition Sänkt energiskatt på bensin och diesel</P>
<P class="p155 ft3">26</P>
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1
1
Riksdagen antar regeringens förslag till lag om ändring i lagen (1994:1776) om skatt på energi.
Bifall
Bifall
2021/22:SkU19
SkU
2
2
Riksdagen antar regeringens förslag till lag om ändring i lagen (2021:883) om ändring i lagen (1994:1776) om skatt på energi.
Bifall
Bifall
2021/22:SkU19
SkU
B
Bordlagd
2022-02-01 00:00:00
inträffat
0
behandling
INL
Inlämnad
2022-02-01 00:00:00
inträffat
0
behandling
HÄN
Hänvisad
2022-02-02 00:00:00
inträffat
0
behandling
MOT
Motionstid slutar
2022-02-16 00:00:00
inträffat
0
behandling
098412828516
Magdalena Andersson
S
1
Statsråd1
014744660015
Mikael Damberg
S
2
Statsråd2
inlamnatav
Inlämnat av
Finansdepartementet
H90384
2022-03-30 17:05:01
statustext
statustext
Ärendet är avslutat
H90384
2022-03-24 16:16:03
tilldelat
Tilldelat
Skatteutskottet
H90384
2022-03-30 17:05:01
H90384
prop_202122__84.pdf
575076
pdf
Sänkt energiskatt på bensin och diesel
https://data.riksdagen.se/fil/9D76F945-45BA-4889-9BBE-623E2F6002E1
behandlas_i
2021/22:SkU19
H901SkU19
bet
2021/22
SkU19
Sänkt energiskatt på bensin och diesel
bet
Betänkande
följdmotion
av Ulla Andersson m.fl. (V)<br />med anledning av prop. 2021/22:84 Sänkt energiskatt på bensin och diesel
H9024400
mot
2021/22
4400
med anledning av prop. 2021/22:84 Sänkt energiskatt på bensin och diesel
av Ulla Andersson m.fl. (V)
mot
Motion