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ft1">Prop.</SPAN> </TD> </TR> <TR> <TD class="tr1 td2"><SPAN class="p1 ft1">drivmedel samt el- och gasprisstöd</SPAN> </TD> <TD class="tr1 td3"><SPAN class="p2 ft1">2025/26:236</SPAN> </TD> </TR> </TABLE> <P class="p3 ft2">Regeringen överlämnar denna proposition till riksdagen.</P> <P class="p4 ft2">Stockholm den 13 april 2026</P> <P class="p5 ft3">Lotta Edholm</P> <P class="p6 ft3">Niklas Wykman <SPAN class="ft2">(Finansdepartementet)</SPAN></P> <P class="p7 ft1">Propositionens huvudsakliga innehåll</P> <P class="p8 ft2">I denna proposition lämnar regeringen förslag till ändringar i statens budget för 2026. Förslagen är en följd av konflikten i Mellanöstern, vilken påverkar drivmedelspriserna, samt de höga elpriserna och den stränga kyla som har gjort att hushållens kostnader för uppvärmning varit höga under inledningen av 2026.</P> <P class="p9 ft2">I propositionen föreslås att energiskatten på bensin sänks med 82 öre per liter och att energiskatten på diesel sänks med 319 kronor per kubikmeter, vilket för bensin och diesel i miljöklass 1 innebär en sänkning ner till energiskattedirektivets minimiskattenivå. Energiskatten på alkylatbensin sänks så mycket det är möjligt utan att understiga minimiskattenivån. Energiskatten på s.k. märkt diesel lämnas oförändrad.</P> <P class="p9 ft2">I propositionen föreslås också att medel tillförs för ett nytt tillfälligt el- och gasprisstöd till hushållen avseende januari och februari 2026.</P> <P class="p10 ft2">1</P> </DIV> <DIV id="page_2"> <TABLE cellpadding=0 cellspacing=0 class="t1"> <TR> <TD colspan=2 class="tr2 td4"><SPAN class="p11 ft5"><SPAN class="ft4">Prop. 2025/26:236 </SPAN>Innehållsförteckning</SPAN> </TD> <TD class="tr2 td5"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr1 td6"><SPAN class="p12 ft2"><A href="#page_3">1</A></SPAN> </TD> <TD class="tr1 td7"><SPAN class="p13 ft2"><A href="#page_3">Förslag till riksdagsbeslut .................................................................</A></SPAN> </TD> <TD class="tr1 td5"><SPAN class="p14 ft2"><A href="#page_3">3</A></SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p12 ft2"><A href="#page_4">2</A></SPAN> </TD> <TD class="tr3 td7"><SPAN class="p13 ft2"><A href="#page_4">Lagtext ..............................................................................................</A></SPAN> </TD> <TD class="tr3 td5"><SPAN class="p14 ft2"><A href="#page_4">4</A></SPAN> </TD> </TR> </TABLE> <TABLE cellpadding=0 cellspacing=0 class="t2"> <TR> <TD class="tr4 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td10"><SPAN class="p15 ft2"><A href="#page_4">2.1</A></SPAN> </TD> <TD class="tr4 td11"><SPAN class="p11 ft2"><A href="#page_4">Förslag till lag om ändring i lagen (1994:1776) om</A></SPAN> </TD> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td11"><SPAN class="p11 ft2"><A href="#page_4">skatt på energi ....................................................................</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p14 ft2"><A href="#page_4">4</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p15 ft2"><A href="#page_9">2.2</A></SPAN> </TD> <TD class="tr5 td11"><SPAN class="p11 ft2"><A href="#page_9">Förslag till lag om ändring i lagen (2025:1358) om</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td11"><SPAN class="p11 ft2"><A href="#page_9">ändring i lagen (1994:1776) om skatt på energi .................</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p14 ft2"><A href="#page_9">9</A></SPAN> </TD> </TR> <TR> <TD class="tr4 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td10"><SPAN class="p15 ft2"><A href="#page_14">2.3</A></SPAN> </TD> <TD class="tr4 td11"><SPAN class="p11 ft2"><A href="#page_14">Förslag till lag om ändring i lagen (1994:1776) om</A></SPAN> </TD> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td11"><SPAN class="p11 ft2"><A href="#page_14">skatt på energi ..................................................................</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p14 ft2"><A href="#page_14">14</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p15 ft2"><A href="#page_19">2.4</A></SPAN> </TD> <TD class="tr5 td11"><SPAN class="p11 ft2"><A href="#page_19">Förslag till lag om ändring i lagen (1994:1776) om</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td10"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td11"><SPAN class="p11 ft2"><A href="#page_19">skatt på energi ..................................................................</A></SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft2"><A href="#page_19">19</A></SPAN> </TD> </TR> <TR> <TD class="tr3 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p16 ft2"><A href="#page_24">3</A></SPAN> </TD> <TD colspan=2 class="tr3 td13"><SPAN class="p15 ft2"><A href="#page_24">Ärendet och dess beredning ............................................................</A></SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft2"><A href="#page_24">24</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p15 ft2"><A href="#page_24">3.1</A></SPAN> </TD> <TD class="tr5 td11"><SPAN class="p11 ft2"><A href="#page_24">Skäl för ändringar i statens budget och förkortad</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td11"><SPAN class="p11 ft2"><A href="#page_24">motionstid.........................................................................</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p14 ft2"><A href="#page_24">24</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p15 ft2"><A href="#page_24">3.2</A></SPAN> </TD> <TD class="tr5 td11"><SPAN class="p11 ft2"><A href="#page_24">Tillfälligt sänkt skatt på drivmedel...................................</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p14 ft2"><A href="#page_24">24</A></SPAN> </TD> </TR> <TR> <TD class="tr3 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p16 ft2"><A href="#page_25">4</A></SPAN> </TD> <TD colspan=2 class="tr3 td13"><SPAN class="p15 ft2"><A href="#page_25">Tillfälligt sänkt skatt på bensin och diesel ......................................</A></SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft2"><A href="#page_25">25</A></SPAN> </TD> </TR> <TR> <TD class="tr4 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td10"><SPAN class="p15 ft2"><A href="#page_25">4.1</A></SPAN> </TD> <TD class="tr4 td11"><SPAN class="p11 ft2"><A href="#page_25">Gällande rätt .....................................................................</A></SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft2"><A href="#page_25">25</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p15 ft2"><A href="#page_25">4.2</A></SPAN> </TD> <TD class="tr5 td11"><SPAN class="p11 ft2"><A href="#page_25">Tillfälligt sänkt drivmedelsskatt .......................................</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p14 ft2"><A href="#page_25">25</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p15 ft2"><A href="#page_30">4.3</A></SPAN> </TD> <TD class="tr5 td11"><SPAN class="p11 ft2"><A href="#page_30">Ikraftträdande- och övergångsbestämmelser ....................</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p14 ft2"><A href="#page_30">30</A></SPAN> </TD> </TR> <TR> <TD class="tr3 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p16 ft2"><A href="#page_31">5</A></SPAN> </TD> <TD colspan=2 class="tr3 td13"><SPAN class="p15 ft2"><A href="#page_31">Konsekvensanalys...........................................................................</A></SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft2"><A href="#page_31">31</A></SPAN> </TD> </TR> <TR> <TD class="tr4 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td10"><SPAN class="p15 ft2"><A href="#page_31">5.1</A></SPAN> </TD> <TD class="tr4 td11"><SPAN class="p11 ft2"><A href="#page_31">Offentligfinansiella effekter .............................................</A></SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft2"><A href="#page_31">31</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p15 ft2"><A href="#page_32">5.2</A></SPAN> </TD> <TD class="tr5 td11"><SPAN class="p11 ft2"><A href="#page_32">Effekter för enskilda, fördelningseffekter och</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td11"><SPAN class="p11 ft2"><A href="#page_32">effekter för den ekonomiska jämställdheten.....................</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p14 ft2"><A href="#page_32">32</A></SPAN> </TD> </TR> <TR> <TD class="tr4 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td10"><SPAN class="p15 ft2"><A href="#page_35">5.3</A></SPAN> </TD> <TD class="tr4 td11"><SPAN class="p11 ft2"><A href="#page_35">Effekter för företagen .......................................................</A></SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft2"><A href="#page_35">35</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p15 ft2"><A href="#page_38">5.4</A></SPAN> </TD> <TD class="tr5 td11"><SPAN class="p11 ft2"><A href="#page_38">Effekter för miljön............................................................</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p14 ft2"><A href="#page_38">38</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p15 ft2"><A href="#page_38">5.5</A></SPAN> </TD> <TD class="tr5 td11"><SPAN class="p11 ft2"><A href="#page_38">Effekter för myndigheter och domstolar ..........................</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p14 ft2"><A href="#page_38">38</A></SPAN> </TD> </TR> <TR> <TD class="tr4 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td10"><SPAN class="p15 ft2"><A href="#page_39">5.6</A></SPAN> </TD> <TD class="tr4 td11"><SPAN class="p11 ft2"><A href="#page_39">Övriga effekter .................................................................</A></SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft2"><A href="#page_39">39</A></SPAN> </TD> </TR> <TR> <TD class="tr3 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p16 ft2"><A href="#page_39">6</A></SPAN> </TD> <TD colspan=2 class="tr3 td13"><SPAN class="p15 ft2"><A href="#page_39">Författningskommentar...................................................................</A></SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft2"><A href="#page_39">39</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p15 ft2"><A href="#page_39">6.1</A></SPAN> </TD> <TD class="tr5 td11"><SPAN class="p11 ft2"><A href="#page_39">Förslaget till lag om ändring i lagen (1994:1776) om</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td11"><SPAN class="p11 ft2"><A href="#page_39">skatt på energi ..................................................................</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p14 ft2"><A href="#page_39">39</A></SPAN> </TD> </TR> <TR> <TD class="tr4 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td10"><SPAN class="p15 ft2"><A href="#page_39">6.2</A></SPAN> </TD> <TD class="tr4 td11"><SPAN class="p11 ft2"><A href="#page_39">Förslaget till lag om ändring i lagen (2025:1358) om</A></SPAN> </TD> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td11"><SPAN class="p11 ft2"><A href="#page_39">ändring i lagen (1994:1776) om skatt på energi ...............</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p14 ft2"><A href="#page_39">39</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p15 ft2"><A href="#page_40">6.3</A></SPAN> </TD> <TD class="tr5 td11"><SPAN class="p11 ft2"><A href="#page_40">Förslaget till lag om ändring i lagen (1994:1776) om</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td10"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td11"><SPAN class="p11 ft2"><A href="#page_40">skatt på energi ..................................................................</A></SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft2"><A href="#page_40">40</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p15 ft2"><A href="#page_40">6.4</A></SPAN> </TD> <TD class="tr5 td11"><SPAN class="p11 ft2"><A href="#page_40">Förslaget till lag om ändring i lagen (1994:1776) om</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td11"><SPAN class="p11 ft2"><A href="#page_40">skatt på energi ..................................................................</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p14 ft2"><A href="#page_40">40</A></SPAN> </TD> </TR> <TR> <TD class="tr3 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p16 ft2"><A href="#page_40">7</A></SPAN> </TD> <TD colspan=2 class="tr3 td13"><SPAN class="p15 ft2"><A href="#page_40">Ändringar i statens budget för 2026................................................</A></SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft2"><A href="#page_40">40</A></SPAN> </TD> </TR> <TR> <TD class="tr4 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td10"><SPAN class="p15 ft2"><A href="#page_40">7.1</A></SPAN> </TD> <TD class="tr4 td11"><SPAN class="p11 ft2"><A href="#page_40">Ändringar av statens utgifter ............................................</A></SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft2"><A href="#page_40">40</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p15 ft2"><A href="#page_41">7.2</A></SPAN> </TD> <TD class="tr5 td11"><SPAN class="p11 ft2"><A href="#page_41">Ändringar av statens inkomster ........................................</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p14 ft2"><A href="#page_41">41</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p15 ft2"><A href="#page_42">7.3</A></SPAN> </TD> <TD class="tr5 td11"><SPAN class="p11 ft2"><A href="#page_42">Konsekvenser för statens budget ......................................</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p14 ft2"><A href="#page_42">42</A></SPAN> </TD> </TR> <TR> <TD class="tr3 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td14"><SPAN class="p16 ft2">Bilaga 1</SPAN> </TD> <TD class="tr3 td11"><SPAN class="p11 ft2"><A href="#page_43">Sammanfattning av promemorian Tillfälligt sänkt</A></SPAN> </TD> <TD class="tr3 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td10"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td11"><SPAN class="p11 ft2"><A href="#page_43">skatt på bensin och diesel .................................................</A></SPAN> </TD> <TD class="tr4 td12"><SPAN class="p14 ft2"><A href="#page_43">43</A></SPAN> </TD> </TR> <TR> <TD class="tr3 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td14"><SPAN class="p16 ft2">Bilaga 2</SPAN> </TD> <TD class="tr3 td11"><SPAN class="p11 ft2"><A href="#page_44">Promemorians lagförslag..................................................</A></SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft2"><A href="#page_44">44</A></SPAN> </TD> </TR> <TR> <TD class="tr3 td8"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td14"><SPAN class="p16 ft2">Bilaga 3</SPAN> </TD> <TD class="tr3 td11"><SPAN class="p11 ft2"><A href="#page_64">Förteckning över remissinstanserna .................................</A></SPAN> </TD> <TD class="tr3 td12"><SPAN class="p14 ft2"><A href="#page_64">64</A></SPAN> </TD> </TR> <TR> <TD class="tr6 td8"><SPAN class="p14 ft2">2</SPAN> </TD> <TD colspan=3 class="tr6 td15"><SPAN class="p16 ft2"><A href="#page_65">Utdrag ur protokoll vid regeringssammanträde den 13 april 2026 .........</A></SPAN> </TD> <TD class="tr6 td12"><SPAN class="p14 ft2"><A href="#page_65">65</A></SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_3"> <DIV id="p3dimg1"> <INGENBILD zsrc="HD032363x1.jpg/" id="p3img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD rowspan=2 class="tr7 td16"><SPAN class="p17 ft1">1</SPAN> </TD> <TD rowspan=2 class="tr7 td17"><SPAN class="p18 ft1">Förslag till riksdagsbeslut</SPAN> </TD> <TD class="tr8 td18"><SPAN class="p11 ft2">Prop. 2025/26:236</SPAN> </TD> </TR> <TR> <TD class="tr9 td18"><SPAN class="p11 ft7">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p4 ft2">Regeringens förslag:</P> <P class="p19 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft8">Riksdagen antar regeringens förslag till lag om ändring i lagen (1994:1776) om skatt på energi (avsnitt 2.1 och 4).</SPAN></P> <P class="p20 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft8">Riksdagen antar regeringens förslag till lag om ändring i lagen (2025:1358) om ändring i lagen (1994:1776) om skatt på energi (avsnitt 2.2 och 4).</SPAN></P> <P class="p21 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft8">Riksdagen antar regeringens förslag till lag om ändring i lagen (1994:1776) om skatt på energi (avsnitt 2.3 och 4).</SPAN></P> <P class="p19 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft8">Riksdagen antar regeringens förslag till lag om ändring i lagen (1994:1776) om skatt på energi (avsnitt 2.4 och 4).</SPAN></P> <P class="p21 ft2"><SPAN class="ft2">5.</SPAN><SPAN class="ft8">Riksdagen godkänner den föreslagna användningen av anslaget 1:12 </SPAN><SPAN class="ft3">Energistöd </SPAN>inom utgiftsområde 21 Energi (avsnitt 7.1).</P> <P class="p21 ft2"><SPAN class="ft2">6.</SPAN><SPAN class="ft8">Riksdagen godkänner ändrad ram för utgiftsområde 21 Energi och anvisar ändrat anslag enligt tabell 1.1.</SPAN></P> <P class="p19 ft2"><SPAN class="ft2">7.</SPAN><SPAN class="ft8">Riksdagen godkänner ändrad beräkning av inkomster i statens budget för 2026 (avsnitt 7.2 och tabell 7.1).</SPAN></P> <P class="p4 ft2">Riksdagen beslutar att förkorta motionstiden till fyra dagar.</P> <P class="p22 ft9">Tabell 1.1 Specifikation av ändrade ramar för utgiftsområden och ändrade anslag 2026</P> <P class="p23 ft10">Tusental kronor</P> <TABLE cellpadding=0 cellspacing=0 class="t4"> <TR> <TD class="tr10 td19"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td20"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td21"><SPAN class="p24 ft9">Beslutad</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p25 ft11">Förändring</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td19"><SPAN class="p1 ft9">Utg.</SPAN> </TD> <TD class="tr5 td20"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td21"><SPAN class="p24 ft9">ram/anvisat</SPAN> </TD> <TD class="tr5 td22"><SPAN class="p25 ft9">av ram/</SPAN> </TD> <TD class="tr5 td22"><SPAN class="p14 ft12">Ny ram/ny</SPAN> </TD> </TR> <TR> <TD class="tr11 td19"><SPAN class="p1 ft13">omr. Anslag</SPAN> </TD> <TD class="tr11 td20"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td21"><SPAN class="p24 ft15">anslag</SPAN> </TD> <TD colspan=2 class="tr11 td23"><SPAN class="p14 ft15">anslag anslagsnivå</SPAN> </TD> </TR> <TR> <TD class="tr12 td24"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td24"><SPAN class="p1 ft9">21</SPAN> </TD> <TD class="tr10 td25"><SPAN class="p11 ft9">Energi</SPAN> </TD> <TD class="tr10 td26"><SPAN class="p24 ft9">7 939 815</SPAN> </TD> <TD class="tr10 td27"><SPAN class="p25 ft12">2 415 000</SPAN> </TD> <TD class="tr10 td27"><SPAN class="p14 ft12">10 354 815</SPAN> </TD> </TR> <TR> <TD class="tr8 td24"><SPAN class="p26 ft17">1:12</SPAN> </TD> <TD class="tr8 td25"><SPAN class="p11 ft17">Energistöd</SPAN> </TD> <TD class="tr8 td26"><SPAN class="p24 ft17">1 137 000</SPAN> </TD> <TD class="tr8 td27"><SPAN class="p25 ft10">2 415 000</SPAN> </TD> <TD class="tr8 td27"><SPAN class="p14 ft17">3 552 000</SPAN> </TD> </TR> <TR> <TD class="tr5 td19"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td20"><SPAN class="p11 ft18">Summa anslagsförändring på</SPAN> </TD> <TD class="tr5 td21"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td22"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td22"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td24"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td25"><SPAN class="p11 ft9">ändringsbudget</SPAN> </TD> <TD class="tr10 td26"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td27"><SPAN class="p25 ft12">2 415 000</SPAN> </TD> <TD class="tr10 td27"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p27 ft2">3</P> </DIV> <DIV id="page_4"> <DIV id="p4dimg1"> <INGENBILD zsrc="HD032364x1.jpg/" id="p4img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t5"> <TR> <TD class="tr13 td28"><SPAN class="p11 ft2">Prop. 2025/26:236 <SPAN class="ft19">2</SPAN></SPAN> </TD> <TD class="tr13 td29"><SPAN class="p11 ft1">Lagtext</SPAN> </TD> </TR> </TABLE> <P class="p28 ft2">Regeringen har följande förslag till lagtext.</P> <P class="p29 ft22"><SPAN class="ft20">2.1</SPAN><SPAN class="ft21">Förslag till lag om ändring i lagen (1994:1776) om skatt på energi</SPAN></P> <P class="p30 ft2">Härigenom föreskrivs att 2 kap. 1 § och 6 a kap. 2 a § lagen (1994:1776) om skatt på energi ska ha följande lydelse.</P> <P class="p31 ft3">Nuvarande lydelse</P> <P class="p32 ft23">2 kap.</P> <P class="p33 ft2">1 §</P> <P class="p34 ft2">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket eller 1 b §, betalas för följande bränslen med angivna belopp:</P> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr4 td30"><SPAN class="p11 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr5 td31"><SPAN class="p35 ft24">Skattebelopp</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td33"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td30"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">Energiskatt</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">Koldioxid-</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td30"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">skatt</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p36 ft26"><SPAN class="ft27">1.</SPAN><SPAN class="ft28">2710 11 41, Bensin som uppfyller</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t7"> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2710 11 45</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">krav för</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– motorbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 kr 52 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27"><SPAN class="ft32">4 </SPAN>kr <SPAN class="ft32">79 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– alkylatbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 kr 04 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27"><SPAN class="ft32">4 </SPAN>kr <SPAN class="ft32">31 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) miljöklass 2</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 kr 56 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27">4 kr <SPAN class="ft32">83 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">2.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 11 31,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Annan bensin än som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24"><SPAN class="ft31">2 </SPAN>kr <SPAN class="ft31">63 </SPAN>öre</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft27">5 kr <SPAN class="ft32">90 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 51</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">avses under 1 eller 7</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 59</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">3.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 19 21,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Eldningsolja,</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2710 19 25,</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">dieselbrännolja,</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 41–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fotogen, m.m. som</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">eller</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 61–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 69</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) har försetts med</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">318 kr</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 642 kr</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft24">3 960 kr</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">märk- och färgämnen</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">eller ger mindre än</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">85 volymprocent</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p11 ft24">destillat vid 350°C,</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p38 ft2">4</P> </DIV> <DIV id="page_5"> <TABLE cellpadding=0 cellspacing=0 class="t8"> <TR> <TD class="tr10 td41"><SPAN class="p39 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr10 td42"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr4 td43"><SPAN class="p40 ft24">Skattebelopp</SPAN> </TD> <TD class="tr4 td44"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td45"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr8 td46"><SPAN class="p41 ft2">Prop. 2025/26:236</SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft26">Energiskatt</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">Koldioxid-</SPAN> </TD> <TD colspan=2 class="tr14 td28"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr15 td47"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td21"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">skatt</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td46"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr17 td46"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft26">b) inte har försetts</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td46"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td47"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p11 ft30">med märk- och</SPAN> </TD> <TD class="tr15 td21"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td46"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft26">färgämnen och ger</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td46"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td47"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p11 ft30">minst 85</SPAN> </TD> <TD class="tr15 td21"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td46"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td47"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p11 ft30">volymprocent</SPAN> </TD> <TD class="tr15 td21"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td46"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft26">destillat vid 350°C,</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td46"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td47"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p11 ft30">tillhörig</SPAN> </TD> <TD class="tr15 td21"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td46"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td48"><SPAN class="p11 ft24">miljöklass 1</SPAN> </TD> <TD class="tr4 td21"><SPAN class="p40 ft31">1 150 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">2 811 kr</SPAN> </TD> <TD colspan=2 class="tr4 td28"><SPAN class="p11 ft31">3 961 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td21"><SPAN class="p40 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr11 td28"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft24">miljöklass 2</SPAN> </TD> <TD class="tr11 td21"><SPAN class="p40 ft31">1 572 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">2 811 kr</SPAN> </TD> <TD colspan=2 class="tr11 td28"><SPAN class="p11 ft31">4 383 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td21"><SPAN class="p40 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr11 td28"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft27">miljöklass 3 eller inte</SPAN> </TD> <TD class="tr11 td21"><SPAN class="p40 ft31">1 791 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">2 811 kr</SPAN> </TD> <TD colspan=2 class="tr11 td28"><SPAN class="p11 ft31">4 602 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft26">tillhör någon</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr14 td28"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft24">miljöklass</SPAN> </TD> <TD class="tr11 td21"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td46"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p42 ft26"><SPAN class="ft27">4.</SPAN><SPAN class="ft35">2711 12 11– Gasol m.m. som</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t9"> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">2711 19 00</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">används för</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">0 kr per</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">4 576 kr per</SPAN> </TD> <TD class="tr5 td49"><SPAN class="p11 ft24">4 576 kr per</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">motordrivet fordon,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">1 475 kr per</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">4 576 kr per</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">6 051 kr per</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr16 td53"><SPAN class="p14 ft24">5.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2711 11 00,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Naturgas som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2711 21 00</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">används för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">0 kr per</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 256 kr per</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">3 256 kr per</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">motordrivet fordon,</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">1 268 kr per</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 256 kr per</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">4 524 kr per</SPAN> </TD> </TR> <TR> <TD class="tr5 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td39"><SPAN class="p11 ft24">som avses under a</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td49"><SPAN class="p11 ft24">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr18 td53"><SPAN class="p14 ft24">6.</SPAN> </TD> <TD class="tr18 td38"><SPAN class="p43 ft24">2701, 2702</SPAN> </TD> <TD class="tr18 td39"><SPAN class="p11 ft24">Kol och koks</SPAN> </TD> <TD class="tr18 td35"><SPAN class="p11 ft24">874 kr</SPAN> </TD> <TD class="tr18 td35"><SPAN class="p11 ft24">3 784 kr</SPAN> </TD> <TD class="tr18 td49"><SPAN class="p11 ft24">4 658 kr</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller 2704</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr16 td53"><SPAN class="p14 ft24">7.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 11 31</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Flygbensin med en</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft31">1 kr 56 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td49"><SPAN class="p11 ft24">4 kr <SPAN class="ft31">83 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">blyhalt om högst</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">0,005 gram per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td54"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p44 ft2">I fall som avses i 5 kap. 16 § 3 och 4 samt 6 kap. 10 § 3 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p45 ft2">I fall som avses i 5 kap. 16 § 6 a och b och 6 kap. 10 § 4 tas skatt ut med ett belopp som motsvarar</P> <P class="p46 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft36">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P> <P class="p45 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft36">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="p46 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft36">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="p47 ft2">5</P> </DIV> <DIV id="page_6"> <DIV id="p6dimg1"> <INGENBILD zsrc="HD032366x1.jpg/" id="p6img1"> </DIV> <P class="p48 ft2">Prop. 2025/26:236 4. 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</P> <P class="p49 ft2"><SPAN class="ft2">5.</SPAN><SPAN class="ft37">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="p50 ft2">I fall som avses i 5 kap. 16 § 6 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P> <P class="p51 ft3">Föreslagen lydelse</P> <P class="p52 ft23">2 kap.</P> <P class="p53 ft2">1 §<A href="#page_6"><SPAN class="ft38">1</SPAN></A></P> <P class="p54 ft2">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket eller 1 b §, betalas för följande bränslen med angivna belopp:</P> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD class="tr11 td30"><SPAN class="p11 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr11 td18"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p35 ft24">Skattebelopp</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td30"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr17 td18"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td30"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">Energiskatt</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">Koldioxid-</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td30"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">skatt</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p55 ft30"><SPAN class="ft27">1.</SPAN><SPAN class="ft39">2710 11 41, Bensin som uppfyller</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t11"> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 45</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">krav för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– motorbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">70 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27"><SPAN class="ft32">3 </SPAN>kr <SPAN class="ft32">97 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– alkylatbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">70 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27"><SPAN class="ft32">3 </SPAN>kr <SPAN class="ft32">97 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) miljöklass 2</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">74 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27">4 kr <SPAN class="ft32">01 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">2.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 11 31,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Annan bensin än som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24"><SPAN class="ft31">1 </SPAN>kr <SPAN class="ft31">81 </SPAN>öre</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft27">5 kr <SPAN class="ft32">08 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 51</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">avses under 1 eller 7</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">eller</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 59</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">3.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 19 21,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Eldningsolja,</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 25,</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">dieselbrännolja,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 41–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fotogen, m.m. som</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2710 19 49</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 61–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2710 19 69</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) har försetts med</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">318 kr</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 642 kr</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft24">3 960 kr</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">märk- och färgämnen</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">eller ger mindre än</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p56 ft24">85 volymprocent destillat vid 350°C,</P> <TABLE cellpadding=0 cellspacing=0 class="t12"> <TR> <TD class="tr8 td57"><SPAN class="p57 ft2">6</SPAN> </TD> <TD class="tr8 td58"><SPAN class="p58 ft27"><SPAN class="ft40">1 </SPAN>Senaste lydelse 2024:1145.</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_7"> <TABLE cellpadding=0 cellspacing=0 class="t8"> <TR> <TD class="tr10 td41"><SPAN class="p39 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr10 td42"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr4 td43"><SPAN class="p40 ft24">Skattebelopp</SPAN> </TD> <TD class="tr4 td44"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td45"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr8 td46"><SPAN class="p41 ft2">Prop. 2025/26:236</SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft26">Energiskatt</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">Koldioxid-</SPAN> </TD> <TD colspan=2 class="tr14 td28"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr15 td47"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td21"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">skatt</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td46"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr17 td46"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft26">b) inte har försetts</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td46"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td47"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p11 ft30">med märk- och</SPAN> </TD> <TD class="tr15 td21"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td46"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft26">färgämnen och ger</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td46"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td47"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p11 ft30">minst 85</SPAN> </TD> <TD class="tr15 td21"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td46"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td47"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p11 ft30">volymprocent</SPAN> </TD> <TD class="tr15 td21"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td46"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft26">destillat vid 350°C,</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td46"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td47"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p11 ft30">tillhörig</SPAN> </TD> <TD class="tr15 td21"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td46"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td48"><SPAN class="p11 ft24">miljöklass 1</SPAN> </TD> <TD class="tr4 td21"><SPAN class="p40 ft31">831 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">2 811 kr</SPAN> </TD> <TD colspan=2 class="tr4 td28"><SPAN class="p11 ft31">3 642 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td21"><SPAN class="p40 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr11 td28"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft24">miljöklass 2</SPAN> </TD> <TD class="tr11 td21"><SPAN class="p40 ft31">1 253 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">2 811 kr</SPAN> </TD> <TD colspan=2 class="tr11 td28"><SPAN class="p11 ft31">4 064 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td21"><SPAN class="p40 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr11 td28"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft27">miljöklass 3 eller inte</SPAN> </TD> <TD class="tr11 td21"><SPAN class="p40 ft31">1 472 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">2 811 kr</SPAN> </TD> <TD colspan=2 class="tr11 td28"><SPAN class="p11 ft31">4 283 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft26">tillhör någon</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr14 td28"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft24">miljöklass</SPAN> </TD> <TD class="tr11 td21"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td46"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p42 ft26"><SPAN class="ft27">4.</SPAN><SPAN class="ft35">2711 12 11– Gasol m.m. som</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t9"> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">2711 19 00</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">används för</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">0 kr per</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">4 576 kr per</SPAN> </TD> <TD class="tr5 td49"><SPAN class="p11 ft24">4 576 kr per</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">motordrivet fordon,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">1 475 kr per</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">4 576 kr per</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">6 051 kr per</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr16 td53"><SPAN class="p14 ft24">5.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2711 11 00,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Naturgas som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2711 21 00</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">används för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">0 kr per</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 256 kr per</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">3 256 kr per</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">motordrivet fordon,</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">1 268 kr per</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 256 kr per</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">4 524 kr per</SPAN> </TD> </TR> <TR> <TD class="tr5 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td39"><SPAN class="p11 ft24">som avses under a</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td49"><SPAN class="p11 ft24">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr18 td53"><SPAN class="p14 ft24">6.</SPAN> </TD> <TD class="tr18 td38"><SPAN class="p43 ft24">2701, 2702</SPAN> </TD> <TD class="tr18 td39"><SPAN class="p11 ft24">Kol och koks</SPAN> </TD> <TD class="tr18 td35"><SPAN class="p11 ft24">874 kr</SPAN> </TD> <TD class="tr18 td35"><SPAN class="p11 ft24">3 784 kr</SPAN> </TD> <TD class="tr18 td49"><SPAN class="p11 ft24">4 658 kr</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller 2704</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr16 td53"><SPAN class="p14 ft24">7.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 11 31</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Flygbensin med en</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft31">74 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td49"><SPAN class="p11 ft24">4 kr <SPAN class="ft31">01 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">blyhalt om högst</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">0,005 gram per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td54"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p44 ft2">I fall som avses i 5 kap. 16 § 3 och 4 samt 6 kap. 10 § 3 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p45 ft2">I fall som avses i 5 kap. 16 § 6 a och b och 6 kap. 10 § 4 tas skatt ut med ett belopp som motsvarar</P> <P class="p46 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft36">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P> <P class="p45 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft36">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="p46 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft36">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="p47 ft2">7</P> </DIV> <DIV id="page_8"> <DIV id="p8dimg1"> <INGENBILD zsrc="HD032368x1.jpg/" id="p8img1"> </DIV> <P class="p48 ft2">Prop. 2025/26:236 4. 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</P> <P class="p49 ft2"><SPAN class="ft2">5.</SPAN><SPAN class="ft37">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="p50 ft2">I fall som avses i 5 kap. 16 § 6 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P> <TABLE cellpadding=0 cellspacing=0 class="t13"> <TR> <TD class="tr5 td59"><SPAN class="p11 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr5 td60"><SPAN class="p11 ft41">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p59 ft23">6 a kap.</P> <P class="p60 ft2">2 a §<A href="#page_8"><SPAN class="ft38">2</SPAN></A></P> <P class="p61 ft2">För drift av skepp och båtar utan medgivande enligt 2 kap. 9 § samt andra motordrivna fordon än personbilar, lastbilar och bussar medges befrielse från koldioxidskatt med 2 553 kronor per kubikmeter bränsle som avses i 2 kap. 1 § första stycket 3 b, om det förbrukas i yrkesmässig</P> <P class="p62 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft36">jordbruks- eller skogsbruksverksamhet, eller</SPAN></P> <P class="p63 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft36">vattenbruksverksamhet.</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t14"> <TR> <TD class="tr5 td59"><SPAN class="p64 ft2">För sådan förbrukning som avses</SPAN> </TD> <TD class="tr5 td61"><SPAN class="p14 ft2">För sådan förbrukning som avses</SPAN> </TD> </TR> <TR> <TD class="tr5 td59"><SPAN class="p64 ft2">i första stycket ska även befrielse</SPAN> </TD> <TD class="tr5 td61"><SPAN class="p14 ft2">i första stycket ska även befrielse</SPAN> </TD> </TR> <TR> <TD class="tr4 td59"><SPAN class="p64 ft2">från energiskatt medges med <SPAN class="ft3">1 150</SPAN></SPAN> </TD> <TD class="tr4 td61"><SPAN class="p14 ft2">från energiskatt medges med <SPAN class="ft3">831</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td59"><SPAN class="p65 ft2">kronor per kubikmeter.</SPAN> </TD> <TD class="tr5 td61"><SPAN class="p66 ft2">kronor per kubikmeter.</SPAN> </TD> </TR> </TABLE> <P class="p67 ft2">När det gäller skepp och båtar för vilka fiskelicens som inte är begränsad till fiske enbart i enskilt vatten meddelats enligt fiskelagen (1993:787) medges skattebefrielse enligt första stycket också för bränsle som avses i 2 kap. 1 § första stycket 3 a.</P> <P class="p68 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft36">Denna lag träder i kraft den 1 maj 2026.</SPAN></P> <P class="p50 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft37">Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t15"> <TR> <TD class="tr8 td57"><SPAN class="p57 ft2">8</SPAN> </TD> <TD class="tr8 td58"><SPAN class="p58 ft27"><SPAN class="ft40">2 </SPAN>Senaste lydelse 2025:1357.</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_9"> <DIV id="p9dimg1"> <INGENBILD zsrc="HD032369x1.jpg/" id="p9img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t16"> <TR> <TD class="tr6 td62"><SPAN class="p69 ft22">2.2</SPAN> </TD> <TD class="tr6 td63"><SPAN class="p15 ft22">Förslag till lag om ändring i lagen (2025:1358) <SPAN class="ft42">Prop. 2025/26:236</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr19 td62"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr19 td63"><SPAN class="p15 ft22">om ändring i lagen (1994:1776) om skatt på</SPAN> </TD> </TR> <TR> <TD class="tr20 td62"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr20 td63"><SPAN class="p15 ft22">energi</SPAN> </TD> </TR> </TABLE> <P class="p70 ft2">Härigenom föreskrivs att 2 kap. 1 och 1 b §§ lagen (1994:1776) om skatt på energi i stället för lydelsen enligt lagen (2025:1358) om ändring i den lagen ska ha följande lydelse.</P> <P class="p71 ft3">Lydelse enligt SFS 2025:1358</P> <P class="p72 ft23">2 kap.</P> <P class="p73 ft2">1 §</P> <P class="p74 ft2">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="tr5 td64"><SPAN class="p11 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td48"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p40 ft24">Skattebelopp</SPAN> </TD> <TD class="tr5 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td64"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr17 td48"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td66"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td64"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td65"><SPAN class="p40 ft26">Energiskatt Koldioxid-</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td65"><SPAN class="p75 ft24">skatt</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p76 ft26"><SPAN class="ft27">1.</SPAN><SPAN class="ft35">2710 11 41, Bensin som uppfyller</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t18"> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">2710 11 45</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">krav för</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 11 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– motorbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 kr 52 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27"><SPAN class="ft32">4 </SPAN>kr <SPAN class="ft32">79 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– alkylatbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 kr 04 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27"><SPAN class="ft32">4 </SPAN>kr <SPAN class="ft32">31 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) miljöklass 2</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 kr 56 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27">4 kr <SPAN class="ft32">83 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">2.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 11 31,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Annan bensin än som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24"><SPAN class="ft31">2 </SPAN>kr <SPAN class="ft31">63 </SPAN>öre</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft27">5 kr <SPAN class="ft32">90 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 11 51</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">avses under 1 eller 7</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 11 59</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">3.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 19 21,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Eldningsolja,</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">2710 19 25,</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">dieselbrännolja,</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 41–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fotogen, m.m. som</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">2710 19 61–</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 69</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) har försetts med</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">318 kr</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 642 kr</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft24">3 960 kr</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">märk- och färgämnen</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">eller ger mindre än</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p77 ft24">85 volymprocent destillat vid 350 °C,</P> <P class="p78 ft30">b) inte har försetts med märk- och färgämnen och ger minst 85 volymprocent destillat vid 350 °C, tillhörig</P> <P class="p79 ft2">9</P> </DIV> <DIV id="page_10"> <TABLE cellpadding=0 cellspacing=0 class="t19"> <TR> <TD class="tr10 td9"><SPAN class="p11 ft2">Prop. 2025/26:236</SPAN> </TD> <TD class="tr4 td67"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td68"><SPAN class="p37 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr4 td69"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr5 td70"><SPAN class="p35 ft24">Skattebelopp</SPAN> </TD> <TD class="tr5 td44"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td9"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td12"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">Energiskatt</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">Koldioxid-</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr15 td9"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">skatt</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td9"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td9"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td12"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft26">miljöklass 1</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft43">1 150 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">2 811 kr</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft43">3 961 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td34"><SPAN class="p35 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td36"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td9"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td12"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft26">miljöklass 2</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft43">1 572 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">2 811 kr</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft43">4 383 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td34"><SPAN class="p35 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td36"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p11 ft24">miljöklass 3 eller inte</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p35 ft31">1 791 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">2 811 kr</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p11 ft31">4 602 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td9"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft30">tillhör någon</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p35 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td9"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft30">miljöklass</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr16 td74"><SPAN class="p14 ft24">4.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2711 12 11–</SPAN> </TD> <TD class="tr16 td18"><SPAN class="p11 ft24">Gasol m.m. som</SPAN> </TD> <TD class="tr16 td34"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td9"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td12"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2711 19 00</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft26">används för</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p35 ft24">0 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td9"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft30">motordrivet fordon,</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p35 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr15 td9"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft30">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p35 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td9"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p35 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr16 td74"><SPAN class="p14 ft24">5.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2711 11 00,</SPAN> </TD> <TD class="tr16 td18"><SPAN class="p11 ft24">Naturgas som</SPAN> </TD> <TD class="tr16 td34"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td9"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td12"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2711 21 00</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft26">används för</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p35 ft24">0 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td9"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft30">motordrivet fordon,</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p35 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr15 td9"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft30">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p35 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td9"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p35 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr16 td74"><SPAN class="p14 ft24">6.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2701, 2702</SPAN> </TD> <TD class="tr16 td18"><SPAN class="p11 ft24">Kol och koks</SPAN> </TD> <TD class="tr16 td34"><SPAN class="p35 ft24">874 kr</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 784 kr</SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft24">4 658 kr</SPAN> </TD> </TR> <TR> <TD class="tr14 td9"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td12"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">eller 2704</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">per 1 000 kg</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per 1 000 kg</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">per 1 000 kg</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr16 td74"><SPAN class="p14 ft24">7.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 11 31</SPAN> </TD> <TD class="tr16 td18"><SPAN class="p11 ft24">Flygbensin med en</SPAN> </TD> <TD class="tr16 td34"><SPAN class="p35 ft31">1 kr 56 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft24">4 kr <SPAN class="ft31">83 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td9"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft30">blyhalt om högst</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p35 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td9"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft30">0,005 gram per liter</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td9"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> </TABLE> <TABLE cellpadding=0 cellspacing=0 class="t20"> <TR> <TD class="tr8 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr8 td75"><SPAN class="p14 ft2">I fall som avses i 5 kap. 16 § 3 och 4 samt 6 kap. 10 § 3 tas skatt ut med</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p58 ft2">bränslets olika användningssätt.</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">I fall som avses i 5 kap. 16 § 6 a och b och 6 kap. 10 § 4 tas skatt ut med</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p58 ft2">ett belopp som motsvarar</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">1. skatten som gäller för bränsle enligt första stycket 3 b, om bränsle</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p58 ft2">enligt första stycket 3 a har förvärvats utan skatt,</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p14 ft2">2. skillnaden mellan de skattebelopp som gäller för bränsle enligt första</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p58 ft2">första stycket 3 a har förvärvats med skatt,</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p14 ft2">3. skatten som gäller för annat bränsle enligt första stycket, om sådant</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p58 ft2">bränsle i annat fall än som avses i 1 har förvärvats utan skatt,</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p80 ft2">4. skatten som gäller för det bränsle enligt första stycket som det</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p14 ft2">använda bränslet anses likvärdigt med enligt 3 eller 4 §, om bränsle enligt</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p58 ft2">3 eller 4 § har förvärvats utan skatt, och</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">5. skillnaden mellan de skattebelopp som gäller för bränsle enligt första</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p14 ft2">stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt 3</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">eller 4 § har förvärvats med skatt som motsvarar skatten som gäller för</SPAN> </TD> </TR> <TR> <TD rowspan=2 class="tr21 td64"><SPAN class="p57 ft2">10</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p58 ft2">bränsle enligt första stycket 3 a.</SPAN> </TD> </TR> <TR> <TD class="tr22 td75"><SPAN class="p11 ft44">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_11"> <DIV id="p11dimg1"> <INGENBILD zsrc="HD0323611x1.jpg/" id="p11img1"> </DIV> <P class="p81 ft2">I fall som avses i 5 kap. 16 § 6 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende Prop. 2025/26:236 flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P> <P class="p82 ft3">Föreslagen lydelse</P> <P class="p83 ft23"><SPAN class="ft23">2</SPAN><SPAN class="ft45">kap. </SPAN><SPAN class="ft2">1 §</SPAN></P> <P class="p84 ft2">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket eller 1 b §, betalas för följande bränslen med angivna belopp:</P> <TABLE cellpadding=0 cellspacing=0 class="t21"> <TR> <TD class="tr5 td64"><SPAN class="p11 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td48"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr11 td66"><SPAN class="p40 ft24">Skattebelopp</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td64"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td65"><SPAN class="p40 ft30">Energiskatt Koldioxid-</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td65"><SPAN class="p75 ft24">skatt</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p85 ft26"><SPAN class="ft27">1.</SPAN><SPAN class="ft35">2710 11 41, Bensin som uppfyller</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t22"> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">2710 11 45</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">krav för</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 11 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– motorbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">70 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27"><SPAN class="ft32">3 </SPAN>kr <SPAN class="ft32">97 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– alkylatbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">70 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27"><SPAN class="ft32">3 </SPAN>kr <SPAN class="ft32">97 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) miljöklass 2</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">74 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27">4 kr <SPAN class="ft32">01 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">2.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 11 31,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Annan bensin än som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24"><SPAN class="ft31">1 </SPAN>kr <SPAN class="ft31">81 </SPAN>öre</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft27">5 kr <SPAN class="ft32">08 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 11 51</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">avses under 1 eller 7</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">2710 11 59</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">3.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 19 21,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Eldningsolja,</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 25,</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">dieselbrännolja,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 41–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fotogen, m.m. som</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">eller</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 61–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 69</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) har försetts med</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">318 kr</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 642 kr</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft24">3 960 kr</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">märk- och färgämnen</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">eller ger mindre än</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">85 volymprocent</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">destillat vid 350 °C,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) inte har försetts</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">med märk- och</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">färgämnen och ger</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">minst 85</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">volymprocent</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">destillat vid 350 °C,</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">tillhörig</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">831 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">2 811 kr</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft31">3 642 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr11 td40"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p11 ft24">miljöklass 2</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft31">1 253 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">2 811 kr</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p11 ft31">4 064 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> </TABLE> <P class="p86 ft2">11</P> </DIV> <DIV id="page_12"> <TABLE cellpadding=0 cellspacing=0 class="t19"> <TR> <TD class="tr8 td1"><SPAN class="p11 ft2">Prop. 2025/26:236</SPAN> </TD> <TD class="tr10 td76"><SPAN class="p39 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr10 td69"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr4 td70"><SPAN class="p35 ft24">Skattebelopp</SPAN> </TD> <TD class="tr4 td44"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td71"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td1"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td77"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">Energiskatt</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">Koldioxid-</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr15 td1"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td77"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">skatt</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td1"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td78"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td1"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td77"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft26">miljöklass 3 eller inte</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft43">1 472 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">2 811 kr</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft43">4 283 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td1"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td77"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft26">tillhör någon</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td77"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p11 ft24">miljöklass</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p87 ft26"><SPAN class="ft27">4.</SPAN><SPAN class="ft28">2711 12 11– Gasol m.m. som</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t23"> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2711 19 00</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">används för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">0 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">motordrivet fordon,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr14 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr16 td12"><SPAN class="p14 ft24">5.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2711 11 00,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Naturgas som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2711 21 00</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">används för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">0 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">motordrivet fordon,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr14 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr16 td12"><SPAN class="p14 ft24">6.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2701, 2702</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Kol och koks</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">874 kr</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 784 kr</SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft24">4 658 kr</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller 2704</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr16 td12"><SPAN class="p14 ft24">7.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 11 31</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Flygbensin med en</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft31">74 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft24">4 kr <SPAN class="ft31">01 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">blyhalt om högst</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr14 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">0,005 gram per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td72"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p88 ft2">I fall som avses i 5 kap. 16 § 3 och 4 samt 6 kap. 10 § 3 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p89 ft2">I fall som avses i 5 kap. 16 § 6 a och b och 6 kap. 10 § 4 tas skatt ut med ett belopp som motsvarar</P> <P class="p90 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft37">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P> <P class="p91 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft37">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="p90 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft37">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="p89 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft37">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="p89 ft2"><SPAN class="ft2">5.</SPAN><SPAN class="ft37">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="p90 ft2">I fall som avses i 5 kap. 16 § 6 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P> <P class="p92 ft2">12</P> </DIV> <DIV id="page_13"> <TABLE cellpadding=0 cellspacing=0 class="t24"> <TR> <TD colspan=4 class="tr8 td79"><SPAN class="p11 ft3">Lydelse enligt SFS 2025:1358</SPAN> </TD> <TD colspan=3 class="tr8 td80"><SPAN class="p11 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr8 td81"><SPAN class="p14 ft2">Prop. 2025/26:236</SPAN> </TD> </TR> <TR> <TD class="tr23 td82"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr23 td83"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr23 td34"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr23 td84"><SPAN class="p93 ft2">1 b §</SPAN> </TD> <TD class="tr23 td83"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr23 td34"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr23 td81"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td79"><SPAN class="p94 ft2">För kalenderåret <SPAN class="ft3">2027 </SPAN>och efter-</SPAN> </TD> <TD colspan=4 class="tr5 td85"><SPAN class="p95 ft2">För kalenderåret <SPAN class="ft3">2028 </SPAN>och efter-</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td79"><SPAN class="p11 ft2">följande kalenderår ska energiskatt</SPAN> </TD> <TD colspan=4 class="tr4 td85"><SPAN class="p11 ft2">följande kalenderår ska energiskatt</SPAN> </TD> </TR> <TR> <TD class="tr5 td82"><SPAN class="p11 ft2">och</SPAN> </TD> <TD colspan=2 class="tr5 td86"><SPAN class="p96 ft2">koldioxidskatt</SPAN> </TD> <TD class="tr5 td87"><SPAN class="p94 ft2">betalas med</SPAN> </TD> <TD class="tr5 td82"><SPAN class="p11 ft2">och</SPAN> </TD> <TD colspan=2 class="tr5 td86"><SPAN class="p96 ft2">koldioxidskatt</SPAN> </TD> <TD class="tr5 td81"><SPAN class="p95 ft2">betalas med</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td79"><SPAN class="p11 ft2">belopp som räknas om enligt andra</SPAN> </TD> <TD colspan=4 class="tr5 td85"><SPAN class="p11 ft2">belopp som räknas om enligt andra</SPAN> </TD> </TR> <TR> <TD class="tr4 td82"><SPAN class="p11 ft2">och</SPAN> </TD> <TD colspan=3 class="tr4 td88"><SPAN class="p94 ft2">fjärde styckena. Regeringen</SPAN> </TD> <TD class="tr4 td82"><SPAN class="p11 ft2">och</SPAN> </TD> <TD colspan=3 class="tr4 td89"><SPAN class="p95 ft2">fjärde styckena. Regeringen</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td79"><SPAN class="p11 ft2">fastställer varje år före november</SPAN> </TD> <TD colspan=4 class="tr5 td85"><SPAN class="p11 ft2">fastställer varje år före november</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td90"><SPAN class="p11 ft2">månads</SPAN> </TD> <TD class="tr5 td34"><SPAN class="p97 ft2">utgång de</SPAN> </TD> <TD class="tr5 td87"><SPAN class="p94 ft2">skattebelopp</SPAN> </TD> <TD colspan=2 class="tr5 td90"><SPAN class="p11 ft2">månads</SPAN> </TD> <TD class="tr5 td34"><SPAN class="p97 ft2">utgång de</SPAN> </TD> <TD class="tr5 td81"><SPAN class="p95 ft2">skattebelopp</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td79"><SPAN class="p11 ft2">som enligt denna paragraf ska</SPAN> </TD> <TD colspan=4 class="tr4 td85"><SPAN class="p11 ft2">som enligt denna paragraf ska</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td90"><SPAN class="p11 ft2">betalas</SPAN> </TD> <TD colspan=2 class="tr5 td91"><SPAN class="p94 ft2">för påföljande kalenderår.</SPAN> </TD> <TD colspan=2 class="tr5 td90"><SPAN class="p11 ft2">betalas</SPAN> </TD> <TD colspan=2 class="tr5 td92"><SPAN class="p95 ft2">för påföljande kalenderår.</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td79"><SPAN class="p11 ft2">För bränslen som avses i</SPAN> </TD> <TD colspan=4 class="tr5 td85"><SPAN class="p11 ft2">För bränslen som avses i</SPAN> </TD> </TR> </TABLE> <P class="p98 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft36">1 § första stycket 3 a samt </SPAN><NOBR>4–6</NOBR> ska beloppen för energiskatt och koldioxidskatt räknas om genom att de skattebelopp som gäller den 1 augusti det år då omräkningen sker multipliceras med ett jämförelsetal enligt tredje stycket,</P> <P class="p99 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft36">1 § första stycket 1, 2, 3 b och 7 ska</SPAN></P> <P class="p98 ft2"><SPAN class="ft2">a)</SPAN><SPAN class="ft36">beloppen för koldioxidskatt räknas om genom att de skattebelopp som gäller den 1 augusti det år då omräkningen sker multipliceras med ett jämförelsetal enligt tredje stycket, och</SPAN></P> <P class="p98 ft2"><SPAN class="ft2">b)</SPAN><SPAN class="ft36">beloppen för energiskatt räknas om genom att de skattebelopp som gäller den 1 augusti det år då omräkningen sker multipliceras med ett jämförelsetal enligt tredje stycket, och produkten adderas med ett belopp beräknat som 0,02 multiplicerat med summan av de koldioxidskatte- och energiskattebelopp som gäller den 1 augusti det år då omräkningen sker.</SPAN></P> <P class="p98 ft2">Jämförelsetalet anger förhållandet mellan det allmänna prisläget i juni månad det år då omräkningen sker och prisläget i juni månad närmast föregående år. Jämförelsetalet ska avrundas till fyra decimaler.</P> <P class="p98 ft2">För bränslen som avses i 1 § första stycket 1, 2 och 7 avrundas beloppen enligt andra stycket var för sig till hela kronor och ören. För bränslen som avses i 1 § första stycket 3 och 6 avrundas beloppen enligt andra stycket var för sig till hela kronor. För bränslen som avses i 1 § första stycket 4 och 5 avrundas beloppen enligt andra stycket var för sig till hela tiondels ören.</P> <P class="p100 ft2">13</P> </DIV> <DIV id="page_14"> <DIV id="p14dimg1"> <INGENBILD zsrc="HD0323614x1.jpg/" id="p14img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t25"> <TR> <TD class="tr6 td62"><SPAN class="p101 ft20">2.3</SPAN> </TD> <TD class="tr6 td7"><SPAN class="p102 ft22">Förslag till lag om ändring i lagen <SPAN class="ft42">Prop. 2025/26:236</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr19 td62"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr19 td7"><SPAN class="p102 ft22">(1994:1776) om skatt på energi</SPAN> </TD> </TR> </TABLE> <P class="p103 ft2">Härigenom föreskrivs att 2 kap. 1 § lagen (1994:1776) om skatt på energi ska ha följande lydelse.</P> <P class="p104 ft3">Lydelse enligt förslaget i avsnitt 2.2</P> <P class="p105 ft23">2 kap.</P> <P class="p106 ft2">1 §</P> <P class="p107 ft2">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="t26"> <TR> <TD class="tr11 td30"><SPAN class="p11 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr11 td18"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p35 ft24">Skattebelopp</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td30"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr17 td18"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td30"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">Energiskatt</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">Koldioxid-</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td30"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">skatt</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p108 ft26"><SPAN class="ft27">1.</SPAN><SPAN class="ft28">2710 11 41, Bensin som uppfyller</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t27"> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 45</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">krav för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2710 11 49</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– motorbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">70 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27"><SPAN class="ft32">3 </SPAN>kr <SPAN class="ft32">97 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– alkylatbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">70 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27"><SPAN class="ft32">3 </SPAN>kr <SPAN class="ft32">97 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) miljöklass 2</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">74 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27">4 kr <SPAN class="ft32">01 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">2.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 11 31,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Annan bensin än som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24"><SPAN class="ft31">1 </SPAN>kr <SPAN class="ft31">81 </SPAN>öre</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft27">5 kr <SPAN class="ft32">08 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2710 11 51</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">avses under 1 eller 7</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 59</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">3.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 19 21,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Eldningsolja,</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 25,</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">dieselbrännolja,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2710 19 41–</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">fotogen, m.m. som</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 61–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2710 19 69</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) har försetts med</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">318 kr</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 642 kr</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft24">3 960 kr</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">märk- och färgämnen</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">eller ger mindre än</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">85 volymprocent</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">destillat vid 350 °C,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) inte har försetts</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">med märk- och</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">färgämnen och ger</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">minst 85</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">volymprocent</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">destillat vid 350 °C,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">tillhörig</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">831 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">2 811 kr</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft31">3 642 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> </TABLE> <P class="p109 ft2">14</P> </DIV> <DIV id="page_15"> <TABLE cellpadding=0 cellspacing=0 class="t8"> <TR> <TD class="tr10 td41"><SPAN class="p39 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr10 td42"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr4 td43"><SPAN class="p40 ft24">Skattebelopp</SPAN> </TD> <TD class="tr4 td44"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td45"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr8 td46"><SPAN class="p41 ft2">Prop. 2025/26:236</SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft26">Energiskatt</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">Koldioxid-</SPAN> </TD> <TD colspan=2 class="tr14 td28"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr15 td47"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td21"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">skatt</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td46"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr17 td46"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft26">miljöklass 2</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft43">1 253 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">2 811 kr</SPAN> </TD> <TD colspan=2 class="tr14 td28"><SPAN class="p11 ft43">4 064 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td48"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td21"><SPAN class="p40 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr5 td28"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft27">miljöklass 3 eller inte</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft43">1 472 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">2 811 kr</SPAN> </TD> <TD colspan=2 class="tr14 td28"><SPAN class="p11 ft43">4 283 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft26">tillhör någon</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr14 td28"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft24">miljöklass</SPAN> </TD> <TD class="tr11 td21"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td46"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p42 ft26"><SPAN class="ft27">4.</SPAN><SPAN class="ft35">2711 12 11– Gasol m.m. som</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t9"> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">2711 19 00</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">används för</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">0 öre</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr5 td49"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">motordrivet fordon,</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per kWh</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per kWh</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr16 td53"><SPAN class="p14 ft24">5.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2711 11 00,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Naturgas som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2711 21 00</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">används för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">0 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">motordrivet fordon,</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per kWh</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per kWh</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr16 td53"><SPAN class="p14 ft24">6.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2701, 2702</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Kol och koks</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">874 kr</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 784 kr</SPAN> </TD> <TD class="tr16 td49"><SPAN class="p11 ft24">4 658 kr</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller 2704</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr16 td53"><SPAN class="p14 ft24">7.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 11 31</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Flygbensin med en</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft31">74 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td49"><SPAN class="p11 ft24">4 kr <SPAN class="ft31">01 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">blyhalt om högst</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">0,005 gram per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td54"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p44 ft2">I fall som avses i 5 kap. 16 § 3 och 4 samt 6 kap. 10 § 3 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p45 ft2">I fall som avses i 5 kap. 16 § 6 a och b och 6 kap. 10 § 4 tas skatt ut med ett belopp som motsvarar</P> <P class="p46 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft36">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P> <P class="p45 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft36">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="p46 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft36">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="p110 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft36">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="p45 ft2"><SPAN class="ft2">5.</SPAN><SPAN class="ft36">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="p111 ft2">I fall som avses i 5 kap. 16 § 6 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende</P> <TABLE cellpadding=0 cellspacing=0 class="t2"> <TR> <TD class="tr5 td93"><SPAN class="p11 ft2">flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</SPAN> </TD> <TD rowspan=2 class="tr19 td94"><SPAN class="p14 ft2">15</SPAN> </TD> </TR> <TR> <TD class="tr24 td93"><SPAN class="p11 ft46">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_16"> <DIV id="p16dimg1"> <INGENBILD zsrc="HD0323616x1.jpg/" id="p16img1"> </DIV> <P class="p112 ft2">Prop. 2025/26:236</P> <P class="p113 ft3">Föreslagen lydelse</P> <P class="p114 ft23">2 kap.</P> <P class="p115 ft2">1 §<A href="#page_16"><SPAN class="ft38">1</SPAN></A></P> <P class="p116 ft2">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="t28"> <TR> <TD class="tr11 td30"><SPAN class="p11 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr11 td18"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p35 ft24">Skattebelopp</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td30"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr17 td18"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td30"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">Energiskatt</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">Koldioxid-</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td30"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">skatt</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p117 ft30"><SPAN class="ft27">1.</SPAN><SPAN class="ft39">2710 11 41, Bensin som uppfyller</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t29"> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 45</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">krav för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– motorbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 kr 52 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27"><SPAN class="ft32">4 </SPAN>kr <SPAN class="ft32">79 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– alkylatbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 kr 04 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27"><SPAN class="ft32">4 </SPAN>kr <SPAN class="ft32">31 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) miljöklass 2</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 kr 56 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27">4 kr <SPAN class="ft32">83 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">2.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 11 31,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Annan bensin än som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24"><SPAN class="ft31">2 </SPAN>kr <SPAN class="ft31">63 </SPAN>öre</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft27">5 kr <SPAN class="ft32">90 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 51</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">avses under 1 eller 7</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">eller</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 59</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">3.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 19 21,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Eldningsolja,</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 25,</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">dieselbrännolja,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 41–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fotogen, m.m. som</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2710 19 49</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 61–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2710 19 69</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) har försetts med</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">318 kr</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 642 kr</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft24">3 960 kr</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">märk- och färgämnen</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">eller ger mindre än</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">85 volymprocent</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">destillat vid 350 °C,</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) inte har försetts</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">med märk- och</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">färgämnen och ger</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">minst 85</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">volymprocent</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">destillat vid 350 °C,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">tillhörig</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 150 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">2 811 kr</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft31">3 961 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td40"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">miljöklass 2</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft43">1 572 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">2 811 kr</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft43">4 383 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> </TABLE> <TABLE cellpadding=0 cellspacing=0 class="t30"> <TR> <TD class="tr8 td64"><SPAN class="p57 ft2">16</SPAN> </TD> <TD class="tr8 td94"><SPAN class="p58 ft27"><SPAN class="ft40">1 </SPAN>Senaste lydelse 2026:000.</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_17"> <DIV id="p17dimg1"> <INGENBILD zsrc="HD0323617x1.jpg/" id="p17img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t31"> <TR> <TD class="tr10 td41"><SPAN class="p39 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr10 td42"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr4 td43"><SPAN class="p40 ft24">Skattebelopp</SPAN> </TD> <TD class="tr4 td44"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td45"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr8 td46"><SPAN class="p41 ft2">Prop. 2025/26:236</SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft26">Energiskatt</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">Koldioxid-</SPAN> </TD> <TD colspan=2 class="tr14 td28"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr15 td47"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td21"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">skatt</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td46"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr17 td46"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft27">miljöklass 3 eller inte</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft43">1 791 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">2 811 kr</SPAN> </TD> <TD colspan=2 class="tr14 td28"><SPAN class="p11 ft43">4 602 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft26">tillhör någon</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr14 td28"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft24">miljöklass</SPAN> </TD> <TD class="tr11 td21"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td46"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p118 ft26"><SPAN class="ft27">4.</SPAN><SPAN class="ft35">2711 12 11– Gasol m.m. som</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t32"> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2711 19 00</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">används för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">0 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">motordrivet fordon,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr16 td53"><SPAN class="p14 ft24">5.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2711 11 00,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Naturgas som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2711 21 00</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">används för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">0 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">motordrivet fordon,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr16 td53"><SPAN class="p14 ft24">6.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2701, 2702</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Kol och koks</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">874 kr</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 784 kr</SPAN> </TD> <TD class="tr16 td49"><SPAN class="p11 ft24">4 658 kr</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller 2704</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr16 td53"><SPAN class="p14 ft24">7.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 11 31</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Flygbensin med en</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft31">1 kr 56 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td49"><SPAN class="p11 ft24">4 kr <SPAN class="ft31">83 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">blyhalt om högst</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">0,005 gram per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td54"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p119 ft2">I fall som avses i 5 kap. 16 § 3 och 4 samt 6 kap. 10 § 3 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p120 ft2">I fall som avses i 5 kap. 16 § 6 a och b och 6 kap. 10 § 4 tas skatt ut med ett belopp som motsvarar</P> <P class="p121 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft36">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P> <P class="p74 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft36">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="p121 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft36">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="p120 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft36">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="p120 ft2"><SPAN class="ft2">5.</SPAN><SPAN class="ft36">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="p122 ft2">I fall som avses i 5 kap. 16 § 6 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P> <P class="p123 ft2">17</P> </DIV> <DIV id="page_18"> <P class="p112 ft2">Prop. 2025/26:236 1. Denna lag träder i kraft den 1 oktober 2026.</P> <P class="p90 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft37">Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</SPAN></P> <P class="p124 ft2">18</P> </DIV> <DIV id="page_19"> <DIV id="p19dimg1"> <INGENBILD zsrc="HD0323619x1.jpg/" id="p19img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t16"> <TR> <TD class="tr6 td62"><SPAN class="p69 ft22">2.4</SPAN> </TD> <TD class="tr6 td63"><SPAN class="p15 ft22">Förslag till lag om ändring i lagen (1994:1776) <SPAN class="ft42">Prop. 2025/26:236</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr19 td62"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr19 td63"><SPAN class="p15 ft22">om skatt på energi</SPAN> </TD> </TR> </TABLE> <P class="p125 ft2">Härigenom föreskrivs att 2 kap. 1 § lagen (1994:1776) om skatt på energi ska ha följande lydelse.</P> <P class="p126 ft3">Lydelse enligt förslaget i avsnitt 2.3</P> <P class="p127 ft23">2 kap.</P> <P class="p128 ft2">1 §</P> <P class="p121 ft2">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="t33"> <TR> <TD class="tr11 td64"><SPAN class="p11 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr11 td65"><SPAN class="p40 ft24">Skattebelopp</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td64"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr17 td48"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td66"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td64"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td65"><SPAN class="p40 ft26">Energiskatt Koldioxid-</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td65"><SPAN class="p75 ft24">skatt</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p76 ft26"><SPAN class="ft27">1.</SPAN><SPAN class="ft35">2710 11 41, Bensin som uppfyller</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t34"> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 11 45</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">krav för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">2710 11 49</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– motorbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">1 kr <SPAN class="ft31">52 </SPAN>öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27">4 kr <SPAN class="ft32">79 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– alkylatbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">1 kr <SPAN class="ft31">04 </SPAN>öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27">4 kr <SPAN class="ft32">31 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) miljöklass 2</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">1 kr <SPAN class="ft31">56 </SPAN>öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27">4 kr <SPAN class="ft32">83 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">2.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 11 31,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Annan bensin än som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">2 kr <SPAN class="ft31">63 </SPAN>öre</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft27"><SPAN class="ft32">5 </SPAN>kr <SPAN class="ft32">90 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">2710 11 51</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">avses under 1 eller 7</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 11 59</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">3.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 19 21,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Eldningsolja,</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 25,</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">dieselbrännolja,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">2710 19 41–</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">fotogen, m.m. som</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 61–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">2710 19 69</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) har försetts med</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">318 kr</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">3 642 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft31">3 960 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">märk- och färgämnen</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">eller ger mindre än</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">85 volymprocent</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">destillat vid 350 °C,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) inte har försetts</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">med märk- och</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">färgämnen och ger</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">minst 85</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">volymprocent</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">destillat vid 350 °C,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">tillhörig</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 150 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">2 811 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft31">3 961 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> </TABLE> <P class="p109 ft2">19</P> </DIV> <DIV id="page_20"> <TABLE cellpadding=0 cellspacing=0 class="t19"> <TR> <TD class="tr10 td9"><SPAN class="p11 ft2">Prop. 2025/26:236</SPAN> </TD> <TD class="tr4 td67"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td68"><SPAN class="p37 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr4 td69"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr5 td70"><SPAN class="p35 ft24">Skattebelopp</SPAN> </TD> <TD class="tr5 td44"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td9"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td12"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">Energiskatt</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">Koldioxid-</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr15 td9"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">skatt</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td9"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td9"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td12"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft26">miljöklass 2</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft43">1 572 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft43">2 811 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft43">4 383 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td34"><SPAN class="p35 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td36"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td9"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td12"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft26">miljöklass 3 eller inte</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft43">1 791 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft43">2 811 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft43">4 602 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td9"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td12"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft26">tillhör någon</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td9"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft30">miljöklass</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr16 td74"><SPAN class="p14 ft24">4.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2711 12 11–</SPAN> </TD> <TD class="tr16 td18"><SPAN class="p11 ft24">Gasol m.m. som</SPAN> </TD> <TD class="tr16 td34"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td9"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2711 19 00</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft30">används för</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p35 ft24">0 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td9"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td12"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft26">motordrivet fordon,</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">per kWh</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per kWh</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr15 td9"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft30">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p35 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td9"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p35 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr16 td74"><SPAN class="p14 ft24">5.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2711 11 00,</SPAN> </TD> <TD class="tr16 td18"><SPAN class="p11 ft24">Naturgas som</SPAN> </TD> <TD class="tr16 td34"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td9"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2711 21 00</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft30">används för</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p35 ft24">0 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td9"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td12"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft26">motordrivet fordon,</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">per kWh</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per kWh</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr15 td9"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft30">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td9"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p35 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td9"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p35 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr16 td74"><SPAN class="p14 ft24">6.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2701, 2702</SPAN> </TD> <TD class="tr16 td18"><SPAN class="p11 ft24">Kol och koks</SPAN> </TD> <TD class="tr16 td34"><SPAN class="p35 ft31">874 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft31">3 784 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft31">4 658 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td9"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller 2704</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p35 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr16 td74"><SPAN class="p14 ft24">7.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 11 31</SPAN> </TD> <TD class="tr16 td18"><SPAN class="p11 ft24">Flygbensin med en</SPAN> </TD> <TD class="tr16 td34"><SPAN class="p35 ft24">1 kr <SPAN class="ft31">56 </SPAN>öre</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft24">4 kr <SPAN class="ft31">83 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td9"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td12"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft26">blyhalt om högst</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td9"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft30">0,005 gram per liter</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td9"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td72"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> </TABLE> <TABLE cellpadding=0 cellspacing=0 class="t35"> <TR> <TD class="tr8 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr8 td75"><SPAN class="p14 ft2">I fall som avses i 5 kap. 16 § 3 och 4 samt 6 kap. 10 § 3 tas skatt ut med</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p58 ft2">bränslets olika användningssätt.</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">I fall som avses i 5 kap. 16 § 6 a och b och 6 kap. 10 § 4 tas skatt ut med</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p58 ft2">ett belopp som motsvarar</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p14 ft2">1. skatten som gäller för bränsle enligt första stycket 3 b, om bränsle</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p58 ft2">enligt första stycket 3 a har förvärvats utan skatt,</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">2. skillnaden mellan de skattebelopp som gäller för bränsle enligt första</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p14 ft2">stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p58 ft2">första stycket 3 a har förvärvats med skatt,</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">3. skatten som gäller för annat bränsle enligt första stycket, om sådant</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p58 ft2">bränsle i annat fall än som avses i 1 har förvärvats utan skatt,</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p80 ft2">4. skatten som gäller för det bränsle enligt första stycket som det</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">använda bränslet anses likvärdigt med enligt 3 eller 4 §, om bränsle enligt</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p58 ft2">3 eller 4 § har förvärvats utan skatt, och</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">5. skillnaden mellan de skattebelopp som gäller för bränsle enligt första</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt 3</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p14 ft2">eller 4 § har förvärvats med skatt som motsvarar skatten som gäller för</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p58 ft2">bränsle enligt första stycket 3 a.</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">I fall som avses i 5 kap. 16 § 6 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende</SPAN> </TD> </TR> <TR> <TD class="tr19 td64"><SPAN class="p57 ft2">20</SPAN> </TD> <TD class="tr19 td75"><SPAN class="p58 ft2">flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_21"> <DIV id="p21dimg1"> <INGENBILD zsrc="HD0323621x1.jpg/" id="p21img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t36"> <TR> <TD class="tr5 td95"><SPAN class="p11 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft2">Prop. 2025/26:236</SPAN> </TD> </TR> </TABLE> <P class="p129 ft23"><SPAN class="ft23">2</SPAN><SPAN class="ft45">kap. </SPAN><SPAN class="ft2">1 §</SPAN><A href="#page_21"><SPAN class="ft38">1</SPAN></A></P> <P class="p84 ft2">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket eller 1 b §, betalas för följande bränslen med angivna belopp:</P> <TABLE cellpadding=0 cellspacing=0 class="t21"> <TR> <TD class="tr5 td64"><SPAN class="p11 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td48"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr11 td66"><SPAN class="p40 ft24">Skattebelopp</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td64"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td65"><SPAN class="p40 ft30">Energiskatt Koldioxid-</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td65"><SPAN class="p75 ft24">skatt</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p85 ft30"><SPAN class="ft27">1.</SPAN><SPAN class="ft47">2710 11 41, Bensin som uppfyller</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t37"> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 11 45</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">krav för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 11 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– motorbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">1 kr <SPAN class="ft31">62 </SPAN>öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27">4 kr <SPAN class="ft32">89 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– alkylatbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">1 kr <SPAN class="ft31">13 </SPAN>öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27">4 kr <SPAN class="ft32">40 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) miljöklass 2</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">1 kr <SPAN class="ft31">66 </SPAN>öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27">4 kr <SPAN class="ft32">93 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">2.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 11 31,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Annan bensin än som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">2 kr <SPAN class="ft31">75 </SPAN>öre</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft27"><SPAN class="ft32">6 </SPAN>kr <SPAN class="ft32">02 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 11 51</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">avses under 1 eller 7</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">2710 11 59</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">3.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 19 21,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Eldningsolja,</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 25,</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">dieselbrännolja,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 41–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fotogen, m.m. som</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">eller</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 61–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 69</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) har försetts med</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">318 kr</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">3 647 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft31">3 965 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">märk- och färgämnen</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">eller ger mindre än</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">85 volymprocent</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">destillat vid 350 °C,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) inte har försetts</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">med märk- och</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">färgämnen och ger</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">minst 85</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">volymprocent</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">destillat vid 350 °C,</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">tillhörig</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 231 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">2 815 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft31">4 046 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr11 td40"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p11 ft24">miljöklass 2</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft31">1 662 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft31">2 815 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr11 td40"><SPAN class="p11 ft31">4 477 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> </TABLE> <TABLE cellpadding=0 cellspacing=0 class="t38"> <TR> <TD class="tr8 td96"><SPAN class="p11 ft24"><SPAN class="ft33">1 </SPAN>Senaste lydelse 2026:000.</SPAN> </TD> <TD class="tr8 td97"><SPAN class="p14 ft2">21</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_22"> <DIV id="p22dimg1"> <INGENBILD zsrc="HD0323622x1.jpg/" id="p22img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t19"> <TR> <TD class="tr8 td1"><SPAN class="p11 ft2">Prop. 2025/26:236</SPAN> </TD> <TD class="tr10 td76"><SPAN class="p39 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr10 td69"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr4 td70"><SPAN class="p35 ft24">Skattebelopp</SPAN> </TD> <TD class="tr4 td44"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td71"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td1"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td77"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">Energiskatt</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">Koldioxid-</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr15 td1"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td77"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">skatt</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td1"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td78"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td1"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td77"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft26">miljöklass 3 eller inte</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft43">1 886 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft43">2 815 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft43">4 701 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td1"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td77"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft26">tillhör någon</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td77"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p11 ft24">miljöklass</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p87 ft26"><SPAN class="ft27">4.</SPAN><SPAN class="ft28">2711 12 11– Gasol m.m. som</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t23"> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2711 19 00</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">används för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">0 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">motordrivet fordon,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr14 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr16 td12"><SPAN class="p14 ft24">5.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2711 11 00,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Naturgas som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2711 21 00</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">används för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">0 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">motordrivet fordon,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr14 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr16 td12"><SPAN class="p14 ft24">6.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2701, 2702</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Kol och koks</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft31">875 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft31">3 789 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft31">4 664 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller 2704</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr16 td12"><SPAN class="p14 ft24">7.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 11 31</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Flygbensin med en</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">1 kr <SPAN class="ft31">66 </SPAN>öre</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft24">4 kr <SPAN class="ft31">93 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">blyhalt om högst</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr14 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">0,005 gram per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td72"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p88 ft2">I fall som avses i 5 kap. 16 § 3 och 4 samt 6 kap. 10 § 3 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p89 ft2">I fall som avses i 5 kap. 16 § 6 a och b och 6 kap. 10 § 4 tas skatt ut med ett belopp som motsvarar</P> <P class="p90 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft37">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P> <P class="p91 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft37">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="p90 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft37">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="p89 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft37">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="p89 ft2"><SPAN class="ft2">5.</SPAN><SPAN class="ft37">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="p90 ft2">I fall som avses i 5 kap. 16 § 6 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P> <P class="p92 ft2">22</P> </DIV> <DIV id="page_23"> <DIV> <DIV id="id_1"> <P class="p130 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft36">Denna lag träder i kraft den 1 januari 2027.</SPAN></P> <P class="p131 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft36">Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</SPAN></P> </DIV> <DIV id="id_2"> <P class="p132 ft2">Prop. 2025/26:236</P> <P class="p133 ft2">23</P> </DIV> </DIV> </DIV> <DIV id="page_24"> <TABLE cellpadding=0 cellspacing=0 class="t39"> <TR> <TD class="tr13 td28"><SPAN class="p11 ft2">Prop. 2025/26:236 <SPAN class="ft19">3</SPAN></SPAN> </TD> <TD class="tr13 td98"><SPAN class="p11 ft1">Ärendet och dess beredning</SPAN> </TD> </TR> </TABLE> <P class="p134 ft22"><SPAN class="ft20">3.1</SPAN><SPAN class="ft21">Skäl för ändringar i statens budget och förkortad motionstid</SPAN></P> <P class="p135 ft2">Enligt riksdagsordningen får regeringen vid högst två tillfällen lämna en proposition med förslag till ändringar i statens budget för det löpande budgetåret (9 kap. 6 § första stycket). En sådan proposition lämnas i anslutning till budgetpropositionen eller den ekonomiska vårpropositionen (tilläggsbestämmelse 9.6.1). Förslag till ändringar i budgeten får dock även lämnas vid andra tillfällen om regeringen anser att det finns särskilda skäl (9 kap. 6 § andra stycket).</P> <P class="p136 ft2">Regeringen har lämnat en extra proposition med förslag till ändringar i statens budget för 2026. Propositionen avsåg stöd till Ukraina och vaccinberedskap (prop. 2025/26:143, bet. 2025/26:FiU46, rskr. <NOBR>179–181).</NOBR> Regeringen har även beslutat propositionen Vårändringsbudget för 2026 (prop. 2025/26:99).</P> <P class="p89 ft2">Konflikten i Mellanöstern har inneburit en störning på de globala energimarknaderna och medfört snabba prisökningar på bl.a. olja, vilket – om utvecklingen blir långvarig – riskerar att hämma den ekonomiska utvecklingen globalt och i Sverige. Högre energipriser kan medföra att hushållen förlorar köpkraft, samtidigt som företagen kan få högre kostnader. Stigande drivmedelspriser får också konsekvenser för hushåll och företag som är beroende av transporter. För att motverka detta finns det skäl att tillfälligt sänka energiskatten på bensin och diesel ner till EU:s minimiskattenivå under perioden 1 <NOBR>maj–30</NOBR> september 2026. På grund av riskerna förknippade med stigande drivmedelspriser är det viktigt att de föreslagna skattesänkningarna kan genomföras skyndsamt.</P> <P class="p137 ft2">Elpriserna har under inledningen av 2026 varit på höga nivåer. Den stränga kylan under januari och februari medförde även att hushållens elförbrukning blev hög. Många hushåll har till följd av detta fått oväntat höga elräkningar. Det spända omvärldsläget medför vidare stora osäkerheter för utvecklingen av priset på såväl el som gas den närmaste tiden. För att mildra konsekvenserna för hushållen finns det skäl att införa en tillfällig ekonomisk kompensation i form av ett stöd. Stödet bör komma hushållen till del så snart som möjligt.</P> <P class="p136 ft2">Regeringen anser mot denna bakgrund att det finns särskilda skäl för att lämna förslag till ändringar i statens budget för 2026 och synnerliga skäl för riksdagen att besluta om förkortad motionstid. Regeringen föreslår att motionstiden förkortas till fyra dagar.</P> <P class="p138 ft22"><SPAN class="ft20">3.2</SPAN><SPAN class="ft21">Tillfälligt sänkt skatt på drivmedel</SPAN></P> <P class="p139 ft2">Inom Finansdepartementet har promemorian Tillfälligt sänkt skatt på bensin och diesel tagits fram. I promemorian föreslås bl.a. att skatten på bensin och diesel tillfälligt sänks till EU:s minimiskattenivå under perioden 1 <NOBR>maj–30</NOBR> september 2026. Dessutom föreslås följdändringar för nedsättningen av skatt på jordbruksdiesel för tiden 1 <NOBR>maj–31</NOBR> december</P> <P class="p140 ft2">24<SPAN style="padding-left:106px;">2026.</SPAN></P> </DIV> <DIV id="page_25"> <DIV id="p25dimg1"> <INGENBILD zsrc="HD0323625x1.jpg/" id="p25img1"> </DIV> <P class="p81 ft2">En sammanfattning av promemorian finns i <SPAN class="ft3">bilaga 1</SPAN>. Promemorians Prop. 2025/26:236 lagförslag finns i <SPAN class="ft3">bilaga 2</SPAN>. Promemorian har remissbehandlats. En förteck-</P> <P class="p141 ft2">ning över remissinstanserna finns i <SPAN class="ft3">bilaga 3</SPAN>. Remissyttrandena finns tillgängliga i Finansdepartementet (Fi2026/00763). I denna proposition behandlas promemorians förslag.</P> <P class="p142 ft3">Lagrådet</P> <P class="p143 ft2">Förslagen i propositionen är författningstekniskt och även i övrigt av sådan beskaffenhet att Lagrådets hörande skulle sakna betydelse. Regeringen har därför inte inhämtat Lagrådets yttrande.</P> <P class="p144 ft1"><SPAN class="ft1">4</SPAN><SPAN class="ft48">Tillfälligt sänkt skatt på bensin och diesel</SPAN></P> <P class="p145 ft22"><SPAN class="ft22">4.1</SPAN><SPAN class="ft21">Gällande rätt</SPAN></P> <P class="p146 ft2">Rådets direktiv 2003/96/EG av den 27 oktober 2003 om en omstrukturering av gemenskapsramen för beskattning av energiprodukter och elektricitet, kallat energiskattedirektivet, är ett unionsgemensamt ramverk för hur medlemsstaterna ska utforma sin nationella beskattning av bränslen och el. Av direktivet följer bl.a. att medlemsstaternas nationella beskattning ska uppfylla vissa i direktivet föreskrivna minimiskattenivåer.</P> <P class="p147 ft2">På nationell nivå regleras skatter på bl.a. bränslen i lagen (1994:1776) om skatt på energi, förkortad LSE. Grundregeln i såväl energiskattedirektivet som LSE är att bränslen ska beskattas. De bränslen som omfattas av energiskattedirektivet beskattas vid användning som motorbränslen eller som bränslen för uppvärmning.</P> <P class="p147 ft2">Energiskatt och koldioxidskatt tas ut på drivmedel som bensin och diesel.</P> <P class="p148 ft22"><SPAN class="ft22">4.2</SPAN><SPAN class="ft21">Tillfälligt sänkt drivmedelsskatt</SPAN></P> <P class="p149 ft23">Regeringens förslag</P> <P class="p150 ft2">Skatten på bensin och diesel sänks tillfälligt till energiskattedirektivets minimiskattenivå under perioden 1 <NOBR>maj–30</NOBR> september 2026.</P> <P class="p151 ft2">Energiskatten på bensin (miljöklass 1) sänks med 82 öre per liter. Energiskatten på övrig bensin, utom alkylatbensin, sänks med samma belopp. Energiskatten på alkylatbensin sänks med 34 öre per liter.</P> <P class="p152 ft2">Energiskatten på diesel (miljöklass 1) sänks med 319 kronor per kubikmeter. Energiskatten på diesel i övriga miljöklasser sänks med samma belopp.</P> <P class="p153 ft2">Nedsättning av energiskatten på diesel som används i arbetsmaskiner, skepp och vissa båtar i yrkesmässig <NOBR>jordbruks-,</NOBR> skogsbruks- och vattenbruksverksamhet sänks till 831 kronor per kubikmeter diesel som används under perioden 1 <NOBR>maj–31</NOBR> december 2026.</P> <P class="p154 ft2">25</P> </DIV> <DIV id="page_26"> <DIV id="p26dimg1"> <INGENBILD zsrc="HD0323626x1.jpg/" id="p26img1"> </DIV> <P class="p155 ft2">Prop. 2025/26:236 Energi- och koldioxidskattebeloppen för bensin, diesel och andra bränslen för 2027 bestäms utifrån prognostiserad indexering av de skattebelopp som skulle gällt den 1 augusti 2026 om den tillfälliga sänkningen inte genomförs.</P> <P class="p156 ft23">Promemorians förslag</P> <P class="p157 ft2">Promemorians förslag stämmer överens med regeringens förslag.</P> <P class="p158 ft23">Remissinstanserna</P> <P class="p159 ft2">En majoritet av remissinstanserna har tillstyrkt eller inte haft några invändningar mot förslaget.</P> <P class="p160 ft41"><SPAN class="ft49">Flera remissinstanser, t.ex. </SPAN>Energimarknadsinspektionen<SPAN class="ft49">, </SPAN>Konkurrensverket<SPAN class="ft49">, </SPAN>Lantbrukarnas Riksförbund (LRF)<SPAN class="ft49">, </SPAN>Maskinentreprenörerna<SPAN class="ft49">, </SPAN>Mobility Sweden<SPAN class="ft49">, </SPAN>Riksförbundet M Sverige<SPAN class="ft49">, </SPAN>Skatteverket<SPAN class="ft49">, </SPAN>Skogsindustrierna<SPAN class="ft49">, </SPAN>Statens jordbruksverk<SPAN class="ft49">, </SPAN>Svenskt Näringsliv<SPAN class="ft49">, </SPAN>Sveriges Åkeriföretag<SPAN class="ft49">, </SPAN>Tillväxtverket<SPAN class="ft49">, </SPAN>Transportföretagen <SPAN class="ft49">och </SPAN>Transportstyrelsen <SPAN class="ft49">tillstyrker förslaget helt eller delvis eller har inga synpunkter på förslaget. Några av de remissinstanser som tillstyrker förslaget, däribland Svenskt Näringsliv och Transportföretagen, efterfrågar åtgärder för att främja Sveriges övergång till fossilfrihet som tar hänsyn till kostnadseffektivitet och konkurrenskraft. LRF anför bl.a. att den sänkta dieselskatteåterbetalningen i första hand ska gälla för samma tidsperiod som den tillfälliga skattesänkningen gäller då de menar att nettobeskattningen sett över året därmed bör ligga över EU:s minimiskattenivå.</SPAN></P> <P class="p161 ft2">Ett flertal remissinstanser bl.a. <NOBR><SPAN class="ft3">2030-sekretariatet</SPAN>,</NOBR> <SPAN class="ft3">Drivkraft Sverige</SPAN>, <SPAN class="ft3">Energiföretagen Sverige</SPAN>, <SPAN class="ft3">Energigas Sverige</SPAN>, <SPAN class="ft3">Green Cargo AB</SPAN>, <SPAN class="ft3">Konjunkturinstitutet</SPAN>, <SPAN class="ft3">Naturvårdsverket</SPAN>, <SPAN class="ft3">Skogsentreprenörerna</SPAN>, <SPAN class="ft3">Statens energimyndighet</SPAN>, <SPAN class="ft3">Statskontoret</SPAN>, <SPAN class="ft3">Svensk Kollektivtrafik</SPAN>, <SPAN class="ft3">Trafikverket </SPAN>och <SPAN class="ft3">Tågföretagen </SPAN>avstyrker förslaget. Dessa remissinstanser anför främst att förslaget riskerar att motverka klimatomställningen, försämra konkurrensförutsättningarna för fossilfria drivmedel samt skapa osäkerhet kring långsiktiga investeringsvillkor. Vidare anför vissa av dessa remissinstanser att åtgärden är kostsam och saknar tillräcklig träffsäkerhet. Konjunkturinstitutet och Drivkraft Sverige anser därutöver att tillfälliga sänkningar i drivmedelsbeskattningen riskerar att skapa förväntningar om återkommande statlig kompensation vid framtida prisökningar, vilket i sin tur kan underminera skattens legitimitet och prissignalernas styrande funktion i ekonomin. Konjunkturinstitutet och Trafikverket framför också att förslaget medför omotiverade skillnader i kompensationsgrad mellan diesel- och bensinanvändare.</P> <P class="p162 ft2">Energiföretagen, Statens energimyndighet och Trafikverket understryker att förslaget även har negativa konsekvenser för Sveriges beredskapslager av drivmedel, eftersom en sänkning av skatten leder till att efterfrågan ökar.</P> <P class="p89 ft2">Drivkraft Sverige och Skatteverket påpekar att förslaget endast innefattar en tillfällig sänkning på omärkt diesel och inte på s.k. märkt olja. Det resulterar i att omärkt diesel beskattas högre än märkt diesel under den föreslagna perioden.</P> <P class="p163 ft2">26</P> </DIV> <DIV id="page_27"> <TABLE cellpadding=0 cellspacing=0 class="t40"> <TR> <TD class="tr8 td99"><SPAN class="p43 ft2">Några remissinstanser, t.ex. Drivkraft Sverige, Skatteverket och Skogs-</SPAN> </TD> <TD class="tr8 td18"><SPAN class="p14 ft2">Prop. 2025/26:236</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">entreprenörerna anser att den tillfälliga sänkningen av skatten på bensin</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">och diesel medför ökad administrativ börda, både för företag och myndig-</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">heter.</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td99"><SPAN class="p43 ft2"><SPAN class="ft3">Regelrådet </SPAN>bedömer att konsekvensutredningen sammantaget uppfyller</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">kraven i förordningen om konsekvensutredningar.</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr25 td99"><SPAN class="p11 ft23">Skälen för regeringens förslag</SPAN> </TD> <TD class="tr25 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td99"><SPAN class="p11 ft3">Tillfälligt sänkt skatt på bensin och diesel</SPAN> </TD> <TD class="tr19 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr20 td99"><SPAN class="p11 ft2">Konflikten i Mellanöstern har inneburit en störning på de globala energi-</SPAN> </TD> <TD class="tr20 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td99"><SPAN class="p11 ft2">marknaderna och medfört snabba prisökningar på bl.a. olja, vilket – om</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">utvecklingen blir långvarig – riskerar att hämma den ekonomiska</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">utvecklingen globalt och i Sverige. Högre energipriser kan medföra att</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td99"><SPAN class="p11 ft2">hushållen förlorar köpkraft samtidigt som företagen kan få högre</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">kostnader. En tillfälligt sänkt skatt på bensin och diesel kan dock motverka</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">stigande drivmedelspriser.</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td99"><SPAN class="p43 ft2">Flera remissinstanser har anfört att sänkt skatt på bensin och diesel inte</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">är tillräckligt träffsäkert och att andra åtgärder skulle vara bättre i denna</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">utsatta situation. Regeringen instämmer i att även andra åtgärder kan vara</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td99"><SPAN class="p11 ft2">lämpliga för att stötta hushåll och företag. För att uppnå syftet att snabbt</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">motverka stigande drivmedelspriser bedöms dock en sänkning av</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">skattebeloppen vara den mest träffsäkra åtgärden som snabbast går att få</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td99"><SPAN class="p11 ft2">på plats med hänsyn till bl.a. beredningskravet. Regeringen anser, i likhet</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">med Konjunkturinstitutet, att en sänkt skatt bidrar till att stärka hushållens</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">förtroende under den pågående ekonomiska återhämtningen. Regeringen</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td99"><SPAN class="p11 ft2">anser, till skillnad från Konjunkturinstitutet, Drivkraft Sverige och Skatte-</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">verket, att det viktigaste i nuläget är att motverka ökande drivmedelspriser,</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">även om en tillfällig skattesänkning kan skapa förväntningar på åter-</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td99"><SPAN class="p11 ft2">kommande kompensation vid framtida prisökningar eller leda till en</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">tillfälligt ökad administrativ börda för vissa företag och myndigheter.</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p43 ft2">Några remissinstanser, t.ex. Svenskt Näringsliv, Energiföretagen</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td99"><SPAN class="p11 ft2">Sverige och Mobility Sweden, påtalar att en sänkning av skatten riskerar</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">att urholka incitamenten för övergång till fossilfrihet inom transport-</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">sektorn och har efterfrågat åtgärder för att främja Sveriges övergång till</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td99"><SPAN class="p11 ft2">fossilfrihet. Regeringen anser att det är angeläget att omställningen till</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">fossilfria drivmedel fortgår och har därför i samband med att det</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">nuvarande förslaget presenterades även aviserat att ersättning ska ges till</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td99"><SPAN class="p11 ft2">statliga myndigheter som byter ut fossila drivmedel mot fossilfria sådana</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">eller elektriska alternativ och en stärkt elbilspremie.</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p43 ft2">För att motverka stigande drivmedelspriser föreslår regeringen därför att</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td99"><SPAN class="p11 ft2">skatten på bensin (miljöklass 1) och diesel (miljöklass 1) tillfälligt sänks</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">ner till energiskattedirektivets minimiskattenivå. Skatten på övriga</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">miljöklasser av både bensin och diesel sänks i motsvarande mån. Skatten</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td99"><SPAN class="p11 ft2">på alkylatbensin sänks så mycket det är möjligt utan att understiga</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">minimiskattenivån.</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p43 ft2">För medlemsstater som inte har antagit euron ska växelkursen för euron</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td99"><SPAN class="p11 ft2">i nationell valuta vid beräkning av minimiskattenivåerna fastställas en</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">gång per år, nämligen den första arbetsdagen i oktober, och gälla från och</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td99"><SPAN class="p11 ft2">med den 1 januari följande kalenderår. Den officiella växelkursen för</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td99"><SPAN class="p11 ft2">euron den 1 oktober 2025 var 11,0355 svenska kronor.</SPAN> </TD> <TD class="tr8 td18"><SPAN class="p14 ft2">27</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_28"> <DIV id="id_1"> <P class="p164 ft2">Prop. 2025/26:236 Minimiskattenivån för oblyad bensin är 359 euro per 1 000 liter. Omräknat med växelkursen den 1 oktober 2025 innebär det att minimiskattenivån för sådan bensin för 2026 är 3 kronor och 97 öre per liter. Minimiskattenivån för diesel är 330 euro per 1 000 liter. Omräknat med växelkursen den 1 oktober 2025 innebär det att minimiskattenivån för diesel för 2026 är 3 642 kronor per 1 000 liter.</P> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p132 ft2">28</P> </DIV> <DIV id="id_2_2"> <P class="p165 ft2">För att fortfarande uppfylla minimiskattenivån föreslår regeringen att energiskatten på bensin (miljöklass 1) sänks med 82 öre per liter under perioden 1 <NOBR>maj–30</NOBR> september 2026. Den totala koldioxid- och energiskatten uppgår efter sänkningen till 3 kronor och 97 öre per liter. För att fortfarande uppfylla minimiskattenivån sänks energiskatten på alkylatbensin med 34 öre per liter.</P> <P class="p166 ft2">För att fortfarande uppfylla minimiskattenivån sänks energiskatten på diesel (miljöklass 1) med 319 kronor per kubikmeter under perioden</P> <P class="p167 ft2"><SPAN class="ft2">1</SPAN><NOBR><SPAN class="ft37">maj–30</SPAN></NOBR> september 2026. Den totala koldioxid- och energiskatten uppgår efter sänkningen till 3 642 kronor per kubikmeter.</P> <P class="p168 ft2">De nuvarande skattebeloppen och minimiskattenivåerna skiljer sig åt mellan bensin och diesel och innebär därför, som Konjunkturinstitutet, <SPAN class="ft3">Trafikanalys </SPAN>och Trafikverket konstaterar, att sänkningen av skatten för bensin och diesel resulterar i skillnader i kompensationsgrad mellan diesel- och bensinanvändare. Det innebär alltså att bensinskatten sänks mer än dieselskatten även om ökningen av bensinpriset har varit lägre än ökningen av dieselpriset.</P> <P class="p166 ft2">Drivkraft Sverige och Skatteverket saknar en analys över förslagets förhållande till EU:s märkningsdirektiv. Förslaget innebär att energiskatten på s.k. märkt diesel lämnas oförändrad. Att sänka skatten även på den omärkta dieseln bedöms innebära att den offentligfinansiella effekten ökar utan att bidra till förslagets syfte att motverka stigande drivmedelspriser. När den tillfälliga sänkningen är avslutad är den märkta dieseln återigen lägst beskattad.</P> <P class="p169 ft2">Regeringen noterar att Energiföretagen, Statens energimyndighet och Trafikverket, påtalar att förslaget riskerar att få negativa konsekvenser för Sveriges beredskapslager av drivmedel. Regeringen följer noggrant utvecklingen av Sveriges beredskap avseende drivmedelsförsörjningen och bedömer inte att den föreslagna skattesänkningen sett isolerat riskerar att försämra Sveriges beredskap i något väsentligt avseende.</P> <P class="p145 ft3">Följdändringar för jordbruksdieselnedsättningen</P> <P class="p170 ft2">Diesel och andra bränslen som används i arbetsmaskiner och i skepp och vissa båtar i yrkesmässig <NOBR>jordbruks-,</NOBR> skogsbruks- och <NOBR>vattenbruks-verk-</NOBR> samhet kallas ofta förenklat för jordbruksdiesel. I 6 a kap. 2 a § LSE, finns bestämmelser om skattenedsättning för sådan bränsleanvändning. Nedsättningen av koldioxidskatt och energiskatt på jordbruksdiesel har de senaste åren tillfälligt utökats och är för närvarande bestämd så att nettoskatten på jordbruksdiesel ligger nära den minimiskattenivå som gäller för bränsle som används i bl.a. jordbruket. För sådan användning är minimiskattenivån lägre än för andra motorbränslen.</P> <P class="p169 ft2">Förslaget om tillfälligt sänkt skatt på bensin och diesel innebär att energiskattesatserna för diesel i miljöklass 1 varierar under 2026. När energiskattesatsen på diesel sänks måste även en följdändring av</P> </DIV> </DIV> </DIV> <DIV id="page_29"> <DIV> <DIV id="id_1"> <P class="p171 ft2">nedsättningsbeloppet för jordbruksdieseln göras för att skattenivån för jordbruksdiesel efter nedsättningen inte ska understiga den relevanta minimiskattenivån. Nedsättningen av energiskatt på diesel som förbrukas under perioden 1 <NOBR>maj–31</NOBR> december 2026 föreslås därför uppgå till</P> <P class="p172 ft2"><SPAN class="ft2">831</SPAN><SPAN class="ft36">kronor per kubikmeter. Det totala nedsättningsbeloppet för koldioxid- och energiskatt uppgår då till 3 384 kronor per kubikmeter.</SPAN></P> <P class="p173 ft2">Rätten till jordbruksdieselnedsättningen uppstår efter att bränslet har förbrukats för ett visst ändamål. Även om en stor del av jordbruksdieseln förbrukas samma kvartal som skattskyldigheten inträtt, bör det vara vanligt att skattskyldigheten inträtt för bränslet under en annan månad eller annat kvartal än den månad respektive kvartal som det förbrukats.</P> <P class="p173 ft2">Ändringar av skattesatserna för diesel medför att olika skattesatser kan gälla vid tidpunkten när skattskyldigheten inträder för bränslet och tidpunkten när förbrukning av bränslet sker. Detta behöver beaktas vid utformningen av nedsättningsbeloppen.</P> <P class="p174 ft2">Om nivåerna på skattenedsättningen enbart skulle utgå från de skattesatser som gäller vid förbrukningstillfället efter den 30 september 2026 och framåt kommer nedsättningen av skatten på förbrukad diesel, för vilken skattskyldigheten inträtt under den tillfälliga sänkningen gäller, leda till att minimiskattenivån understigs för sådan förbrukning. Denna situation bedöms framför allt kunna uppstå under det sista kvartalet 2026. Mot denna bakgrund behöver nedsättningsnivåerna anpassas. Av det skälet bedömer regeringen, till skillnad mot LRF, det vara lämpligt att även under sista kvartalet 2026 anpassa nedsättningsnivåerna efter de skattesatser som gällde den 30 september 2026 för diesel i miljöklass 1, för att inte riskera att vid något tillfälle understiga energiskattedirektivets minimiskattenivåer.</P> <P class="p175 ft3">Övriga följdändringar</P> <P class="p176 ft2">Enligt LSE ska energi- och koldioxidskattesatserna på bränslen räknas om inför nästkommande år genom att de skattebelopp som gäller den 1 augusti det år då omräkningen sker multipliceras med ett jämförelsetal som anger förhållandet mellan det allmänna prisläget i juni månad det år då omräkningen sker och prisläget i juni månad närmast föregående år. Skattebeloppen för de bränslen som avses i 2 kap. 1 § första stycket 1, 2, 3 b och 7 LSE, (bl.a. bensin och diesel) omräknas därutöver även med ett schablontillägg av två procentenheter som avser att spegla BNP- utvecklingen.</P> <P class="p177 ft2">Förslaget om tillfälligt sänkt skatt på bensin och diesel medför att gällande regler inte kan användas vid omräkning av beloppen inför 2027. Det beror dels på att det belopp som ska användas som utgångspunkt för omräkningen tillfälligt sänks, dels på att det <NOBR>KPI-tal</NOBR> som ska användas ännu inte finns. För att den tillfälliga skattesänkningen inte ska få påverkan på 2027 års skattenivåer föreslås därför att energi- och koldioxidskattebeloppen för bensin, diesel och andra bränslen för 2027 ska bestämmas utifrån prognostiserad indexering av de skattebelopp som förväntas gälla den 1 augusti 2026 om den tillfälliga sänkningen inte genomförs. I avsaknad av faktiskt konsumentprisindex (KPI) för juni 2026 används ett jämförelsetal i omräkningarna för 2027 som ges av</P> </DIV> <DIV id="id_2"> <P class="p132 ft2">Prop. 2025/26:236</P> <P class="p133 ft2">29</P> </DIV> </DIV> </DIV> <DIV id="page_30"> <DIV id="p30dimg1"> <INGENBILD zsrc="HD0323630x1.jpg/" id="p30img1"> </DIV> <P class="p178 ft2">Prop. 2025/26:236 förhållandet mellan en prognos för KPI i juni 2026 på 124,89 och det faktiska utfallet för KPI i juni 2025 (124,71).</P> <P class="p89 ft2">Av lagtekniska skäl föreslås att energi- och koldioxidskattesatserna för bränslen för 2027 anges i 2 kap. 1 § LSE. Vidare föreslås att årtalet i omräkningsreglerna i 2 kap. 1 b § LSE förskjuts ett år, vilket är en följdändring av att skattesatserna för 2027 anges direkt i 2 kap. 1 § LSE.</P> <P class="p179 ft3">Utvärdering</P> <P class="p180 ft2">Den tillfälliga skattesänkningen kan utvärderas på olika sätt. Exempelvis följs effekter på skatteintäkter löpande upp av såväl Regeringskansliet som berörda myndigheter. Effekter av ändringar av drivmedelsskatten har tidigare utvärderats av exempelvis Konjunkturinstitutet. En utvärdering bedöms kunna göras efter att den temporära nedsättningen har löpt ut och när relevant statistik vad gäller t.ex. utfall kring skatteintäkter finns tillgänglig.</P> <P class="p179 ft3">Lagförslag</P> <P class="p181 ft2">Förslaget innebär ändringar i 2 kap. 1 och 1 b §§ och 6 a kap. 2 a § lagen (1994:1776) om skatt på energi.</P> <P class="p138 ft22"><SPAN class="ft20">4.3</SPAN><SPAN class="ft21">Ikraftträdande- och övergångsbestämmelser</SPAN></P> <P class="p182 ft23">Regeringens förslag</P> <P class="p183 ft2">Lagändringarna träder i kraft den 1 maj 2026, 1 oktober 2026 och 1 januari 2027.</P> <P class="p184 ft2">Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</P> <P class="p185 ft23">Promemorians förslag</P> <P class="p157 ft2">Promemorians förslag stämmer överens med regeringens förslag.</P> <P class="p158 ft23">Remissinstanserna</P> <P class="p180 ft2">Remissinstanserna har inte yttrat sig särskilt om promemorians förslag till ikraftträdande- och övergångsbestämmelser.</P> <P class="p158 ft23">Skälen för regeringens förslag</P> <P class="p180 ft2">Det bedöms vara viktigt att åtgärder för att motverka ökande priser vid pump på bensin och diesel träder i kraft så fort det är möjligt. Det tidigast möjliga ikraftträdandedatumet bedöms vara den 1 maj 2026. För att sänkta skattesatser på bensin och diesel ska få genomslag från den tidpunkten föreslås att ändringarna därför träder i kraft den 1 maj 2026 och gäller till och med den 30 september 2026.</P> <P class="p186 ft2">Den 1 juli 2026 ändras skattesatserna för naturgas, gasol och andra gaser efter förslag i budgetpropositionen 2026 så att skattesatserna utrycks per</P> <P class="p187 ft2">kilowattimme. För att den lagändringen inte ska innebära att den nu</P> <P class="p132 ft2">30</P> </DIV> <DIV id="page_31"> <P class="p188 ft2">föreslagna tillfälliga sänkningen av skattesatserna på bensin och diesel Prop. 2025/26:236 upphör i förtid, föreslås ändringar i lagen (2025:1358) om ändring i lagen</P> <P class="p189 ft2">(1994:1776) om skatt på energi före den lagen träder i kraft den 1 juli 2026. För att jordbruksdieselnedsättningen ska följa de sänkta skattesatserna på diesel föreslås att följdändringar i jordbruksdieselnedsättningen träder</P> <P class="p190 ft2">i kraft den 1 maj 2026 och gäller till och med den 31 december 2026. För att de omräknade skattesatserna för 2027 ska kunna tillämpas från</P> <P class="p191 ft2">den 1 januari 2027 föreslås att lagändringarna träder i kraft den 1 januari 2027.</P> <P class="p98 ft2">Äldre bestämmelser föreslås gälla för förhållanden som hänför sig till tiden före ikraftträdandet. Det innebär exempelvis att när skattskyldigheten inträder före ikraftträdandet ska skatt redovisas med de belopp som gällde vid tiden för skattskyldighetens inträde. Det innebär också att förbrukningen av bränsle ska ha skett före ikraftträdandet för att äldre bestämmelser om återbetalning av skatt på jordbruksdiesel ska vara tillämpliga.</P> <P class="p192 ft1"><SPAN class="ft1">5</SPAN><SPAN class="ft48">Konsekvensanalys</SPAN></P> <P class="p193 ft2">I detta avsnitt redogörs för förslagets effekter i den omfattning som bedöms stå i proportion till det aktuella lagstiftningsärendet och med utgångspunkt i relevanta delar av 7 § förordningen (2024:183) om konsekvensutredningar. Redogörelser enligt kraven i 6 § samma förordning återfinns i avsnitt 4.2 i den omfattning som bedöms lämpligt.</P> <P class="p194 ft2">De offentligfinansiella effekterna till följd av ändrade skatte- och avgiftsregler beräknas i enlighet med Finansdepartementets beräkningskonventioner. Beräkningarna görs i ikraftträdandeårets priser och volymer och utgår vanligtvis från att beteendet hos individer och företag inte ändras till följd av ändringarna i skattereglerna. Antagandet om oförändrat beteende ger en god uppskattning av åtgärdernas effekt på kort och medellång sikt. På längre sikt, och för att analysera andra konsekvenser än de offentligfinansiella effekterna, kan ett mer dynamiskt synsätt behöva användas, där skattebaser tillåts påverkas av regeländringen.</P> <P class="p195 ft2">Kriget i Iran har medfört snabba prisökningar på bl.a. olja, vilket resulterat i snabbt stigande drivmedelspriser. De högre drivmedelspriserna har i sin tur ökat företags och enskildas kostnader samt haft andra effekter såsom en dämpande effekt på utsläppen. Skatteförslaget syftar till att motverka stigande drivmedelspriser och konsekvensanalysen beskriver förslagets effekt isolerat.</P> <P class="p196 ft22"><SPAN class="ft22">5.1</SPAN><SPAN class="ft21">Offentligfinansiella effekter</SPAN></P> <P class="p146 ft2">Beräkningen av de offentligfinansiella effekterna görs i huvudsak utifrån prognostiserade drivmedelsvolymer för 2026 från Energimyndighetens kortsiktsprognos sommar 2025. Vidare utgår beräkningarna från de skattesatser som riksdagen har fastslagit för bensin och diesel som gäller</P> <P class="p197 ft2">31</P> </DIV> <DIV id="page_32"> <DIV id="p32dimg1"> <INGENBILD zsrc="HD0323632x1.jpg/" id="p32img1"> </DIV> <P class="p178 ft2">Prop. 2025/26:236 från den 1 januari 2026 samt de nedsättningsbelopp för s.k. jordbruksdiesel som gäller under 2026.</P> <P class="p89 ft2">De offentligfinansiella effekterna av förslaget om tillfälligt sänkt skatt på bensin och diesel sammanfattas i tabell 5.1. Förslaget beräknas sammantaget minska skatteintäkterna med 1,64 miljarder kronor under 2026.</P> <P class="p198 ft9">Tabell 5.1 Förslag om sänkt skatt på bensin och diesel, samt följdjusteringar på s.k. jordbruksdiesel</P> <P class="p199 ft10">Miljarder kronor</P> <TABLE cellpadding=0 cellspacing=0 class="t41"> <TR> <TD class="tr10 td86"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr10 td100"><SPAN class="p200 ft18">Bruttoeffekt Nettoeffekt Nettoeffekt Nettoeffekt Varaktig</SPAN> </TD> </TR> <TR> <TD class="tr4 td86"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p14 ft9">2026</SPAN> </TD> <TD class="tr4 td102"><SPAN class="p14 ft9">2026</SPAN> </TD> <TD class="tr4 td57"><SPAN class="p14 ft9">2027</SPAN> </TD> <TD class="tr4 td102"><SPAN class="p14 ft9">2028</SPAN> </TD> <TD class="tr4 td103"><SPAN class="p200 ft9">effekt</SPAN> </TD> </TR> <TR> <TD class="tr12 td104"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td105"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td106"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td107"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td106"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td108"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td86"><SPAN class="p11 ft18">Offentligfinansiell</SPAN> </TD> <TD class="tr5 td101"><SPAN class="p14 ft17"><NOBR>-1,56</NOBR></SPAN> </TD> <TD class="tr5 td102"><SPAN class="p14 ft17"><NOBR>-1,64</NOBR></SPAN> </TD> <TD class="tr5 td57"><SPAN class="p14 ft17">0,00</SPAN> </TD> <TD class="tr5 td102"><SPAN class="p14 ft17">0,00</SPAN> </TD> <TD class="tr5 td103"><SPAN class="p200 ft17"><NOBR>-0,03</NOBR></SPAN> </TD> </TR> <TR> <TD class="tr5 td86"><SPAN class="p11 ft9">effekt</SPAN> </TD> <TD class="tr5 td101"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td102"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td57"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td102"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td103"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr2 td86"><SPAN class="p11 ft10">Varav sänkt skatt</SPAN> </TD> <TD class="tr2 td101"><SPAN class="p14 ft17"><NOBR>-1,64</NOBR></SPAN> </TD> <TD class="tr2 td102"><SPAN class="p14 ft17"><NOBR>-1,71</NOBR></SPAN> </TD> <TD class="tr2 td57"><SPAN class="p14 ft17">0,00</SPAN> </TD> <TD class="tr2 td102"><SPAN class="p14 ft17">0,00</SPAN> </TD> <TD class="tr2 td103"><SPAN class="p200 ft17"><NOBR>-0,03</NOBR></SPAN> </TD> </TR> <TR> <TD class="tr5 td86"><SPAN class="p11 ft17">på bensin och</SPAN> </TD> <TD class="tr5 td101"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td102"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td57"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td102"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td103"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td86"><SPAN class="p11 ft50">diesel</SPAN> </TD> <TD class="tr11 td101"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td102"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td102"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td103"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td86"><SPAN class="p11 ft10">Varav justeringar</SPAN> </TD> <TD class="tr8 td101"><SPAN class="p14 ft17">0,08</SPAN> </TD> <TD class="tr8 td102"><SPAN class="p14 ft17">0,07</SPAN> </TD> <TD class="tr8 td57"><SPAN class="p14 ft17">0,00</SPAN> </TD> <TD class="tr8 td102"><SPAN class="p14 ft17">0,00</SPAN> </TD> <TD class="tr8 td103"><SPAN class="p200 ft17">0,00</SPAN> </TD> </TR> <TR> <TD class="tr11 td86"><SPAN class="p11 ft50">för s.k.</SPAN> </TD> <TD class="tr11 td101"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td102"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td102"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td103"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td86"><SPAN class="p11 ft17">jordbruksdiesel</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td102"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td57"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td102"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td103"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p201 ft51">Källa: Egna beräkningar.</P> <P class="p202 ft51">Anm.: Beräkningarna görs i ikraftträdandeårets priser och volymer.</P> <P class="p203 ft2">Förslaget innebär att skatteutgiften för energiskatt på diesel i motordrivna fordon minskar. Åtgärden påverkar därutöver även flera andra skatteutgifter för energiskatter gällande drivmedel.</P> <P class="p204 ft22"><SPAN class="ft20">5.2</SPAN><SPAN class="ft21">Effekter för enskilda, fördelningseffekter och effekter för den ekonomiska jämställdheten</SPAN></P> <P class="p205 ft3">Tillfälligt sänkt skatt på bensin och diesel</P> <P class="p206 ft2">Det är osäkert hur skatteändringar får genomslag på priset i praktiken. Konsekvensanalysen utgår från att skatten övervältras fullt på priset. Hur mycket lägre den totala skatten beräknas bli till följd av förslaget för bensin, diesel och flygbensin, jämfört med om förslaget inte genomförs, redovisas i tabell 5.2. Skatten på s.k. märkt diesel lämnas oförändrad. Effekten redovisas både exklusive och inklusive mervärdesskatt. Mervärdesskatteeffekt tillkommer om köparen är en privatperson och beräknas utifrån antagandet att priset justeras i motsvarande mån som skatten.</P> <P class="p207 ft2">32</P> </DIV> <DIV id="page_33"> <DIV id="p33dimg1"> <INGENBILD zsrc="HD0323633x1.jpg/" id="p33img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t42"> <TR> <TD class="tr8 td109"><SPAN class="p11 ft9">Tabell 5.2</SPAN> </TD> <TD colspan=2 class="tr8 td110"><SPAN class="p11 ft12">Ändrad energiskatt till följd av förslaget om tillfällig sänkt</SPAN> </TD> <TD class="tr8 td46"><SPAN class="p41 ft2">Prop. 2025/26:236</SPAN> </TD> </TR> <TR> <TD class="tr5 td109"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td111"><SPAN class="p11 ft9">skatt på bensin och diesel</SPAN> </TD> <TD class="tr5 td48"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td46"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td109"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr8 td111"><SPAN class="p11 ft10">Kronor per liter</SPAN> </TD> <TD class="tr8 td48"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr8 td46"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr26 td112"><SPAN class="p11 ft52">&nbsp;</SPAN> </TD> <TD class="tr26 td113"><SPAN class="p11 ft52">&nbsp;</SPAN> </TD> <TD class="tr26 td51"><SPAN class="p11 ft52">&nbsp;</SPAN> </TD> <TD class="tr9 td46"><SPAN class="p11 ft7">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td109"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td111"><SPAN class="p208 ft9">1 <NOBR>maj–30</NOBR> sept 2026</SPAN> </TD> <TD class="tr4 td48"><SPAN class="p24 ft11">1 <NOBR>maj–30</NOBR> sept 2026</SPAN> </TD> <TD class="tr4 td46"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td112"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td113"><SPAN class="p208 ft9">exklusive moms</SPAN> </TD> <TD class="tr10 td51"><SPAN class="p24 ft9">inklusive moms</SPAN> </TD> <TD class="tr8 td46"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td109"><SPAN class="p11 ft17">Bensin</SPAN> </TD> <TD class="tr4 td111"><SPAN class="p208 ft17"><NOBR>-0,82</NOBR></SPAN> </TD> <TD class="tr4 td48"><SPAN class="p24 ft17"><NOBR>-1.03</NOBR></SPAN> </TD> <TD class="tr4 td46"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td109"><SPAN class="p11 ft17">Diesel</SPAN> </TD> <TD class="tr10 td111"><SPAN class="p208 ft17"><NOBR>-0,319</NOBR></SPAN> </TD> <TD class="tr10 td48"><SPAN class="p24 ft17"><NOBR>-0,40</NOBR></SPAN> </TD> <TD class="tr10 td46"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td109"><SPAN class="p11 ft17">Flygbensin</SPAN> </TD> <TD class="tr19 td111"><SPAN class="p208 ft17"><NOBR>-0,82</NOBR></SPAN> </TD> <TD class="tr19 td48"><SPAN class="p24 ft17"><NOBR>-1,03</NOBR></SPAN> </TD> <TD class="tr19 td46"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p209 ft51">Källa. Egna beräkningar.</P> <P class="p210 ft51">Anm.: Ändrad energiskatt inklusive moms är avrundat till hela kronor och ören .</P> <P class="p211 ft2">Den tillfälliga skattesänkningen på bensin och diesel som föreslås ske under perioden 1 maj <NOBR>2026–30</NOBR> september 2026 innebär att för en ägare till en dieselbil som körs 1 400 mil om året och har en förbrukning på 0,5 liter per mil minskar kostnaderna för drivmedel med knappt 120 kronor för perioden (5 månader) jämfört med om förslaget inte genomförs. För en bensinbilsägare som kör 900 mil om året, med en genomsnittsförbrukning på 0,6 liter per mil beräknas motsvarande besparing uppgå till ca 230 kronor för denna period.</P> <P class="p212 ft2">Förslaget påverkar även skatten på flygbensin. Kostnadsminskningen jämfört med om förslaget inte genomförs beräknas uppgå till ca 30 kronor per flygtimme under perioden 1 <NOBR>maj–30</NOBR> september 2026, med en beräknad åtgång på 30 liter flygbensin per flygtimme.</P> <P class="p120 ft2">Effekten av förslaget på hushållens köpkraft beräknas med hjälp av Statistiska centralbyråns mikrosimuleringsmodell Fasit. Analysen görs för hela befolkningen men det är enbart personer i hushåll där någon i hushållet har ett registrerat fordon drivet av bensin eller diesel som berörs av förslaget i analysen. Det innebär t.ex. att förmånsbilar inte omfattas av analysen.</P> <P class="p9 ft2">I genomsnitt ökar köpkraften i befolkningen med 0,03 procent av den ekonomiska standarden som följd av förslaget. Effekten på köpkraften är störst för personer med lägst ekonomisk standard där den motsvarar ca 0,06 procent av den ekonomiska standarden (se <A href="#page_34">figur 5.1)</A>. I den högsta inkomstgruppen motsvarar den ökade köpkraften ca 0,02 procent. Andelen som berörs av förslagen är lägre i de lägre inkomstgrupperna. I den lägsta inkomstgruppen berörs ca 40 procent av personerna av förslaget. I inkomstgrupperna i den övre halvan av inkomstfördelning berörs ca 80 procent av personerna av förslaget. Även om effekten av förslaget relativt den ekonomiska standarden är störst för personer med låga inkomster lägger personer i höga inkomstgrupper i genomsnitt mer pengar på drivmedel i kronor räknat. Kostnadsminskningen räknat i kronor är därmed som störst i de högre inkomstgrupperna.</P> <P class="p213 ft2">33</P> </DIV> <DIV id="page_34"> <DIV id="p34dimg1"> <INGENBILD zsrc="HD0323634x1.jpg/" id="p34img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t43"> <TR> <TD colspan=5 class="tr8 td114"><SPAN class="p11 ft2">Prop. 2025/26:236 <SPAN class="ft9">Figur 5.1</SPAN></SPAN> </TD> <TD colspan=20 class="tr8 td115"><SPAN class="p102 ft12">Effekter på hushållens köpkraft och andel berörda i olika</SPAN> </TD> </TR> <TR> <TD class="tr11 td116"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr11 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD colspan=20 class="tr11 td115"><SPAN class="p102 ft18">inkomstgrupper till följd av förslaget om tillfälligt sänkt skatt</SPAN> </TD> </TR> <TR> <TD class="tr5 td116"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td117"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD colspan=8 class="tr5 td120"><SPAN class="p102 ft12">på bensin och diesel</SPAN> </TD> <TD class="tr5 td121"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td121"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td123"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td116"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr8 td117"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr8 td5"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr8 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr8 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr8 td101"><SPAN class="p214 ft10">Procent</SPAN> </TD> <TD class="tr8 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr8 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr8 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr8 td121"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr8 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr8 td121"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr8 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr8 td121"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr8 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr8 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr8 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr8 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr8 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr8 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr8 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr8 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr8 td123"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr26 td116"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td117"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td5"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td118"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td119"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td122"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td119"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td122"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td119"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td122"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td118"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td121"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td118"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td121"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td118"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td121"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td118"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td122"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td119"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td122"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td119"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td122"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td119"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td118"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td123"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td124"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr20 td117"><SPAN class="p25 ft55">0,07</SPAN> </TD> <TD rowspan=2 class="tr20 td5"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td125"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td126"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td127"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td126"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td127"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td126"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td127"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td125"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td125"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td125"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td125"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td127"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td126"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td127"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td126"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td127"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td126"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr5 td125"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr20 td129"><SPAN class="p2 ft55">100</SPAN> </TD> </TR> <TR> <TD class="tr24 td124"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td118"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td119"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td122"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td119"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td122"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td119"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td122"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td118"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td121"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td118"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td121"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td118"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td121"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td118"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td122"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td119"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td122"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td119"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td122"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td119"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td118"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr6 td124"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD rowspan=3 class="tr2 td117"><SPAN class="p25 ft55">0,06</SPAN> </TD> <TD class="tr6 td5"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr6 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr6 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr6 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr6 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr6 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr6 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr6 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr6 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr6 td121"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr6 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr6 td121"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr6 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr6 td121"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr6 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr6 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr6 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr6 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr6 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr6 td130"><SPAN class="p215 ft55">90</SPAN> </TD> </TR> <TR> <TD class="tr27 td124"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr28 td5"><SPAN class="p11 ft58">&nbsp;</SPAN> </TD> <TD class="tr24 td125"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td131"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td127"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td126"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td127"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td126"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td127"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td125"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td128"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td125"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td128"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td125"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td128"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td125"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td127"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td126"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td127"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td126"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td127"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td126"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td125"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr27 td129"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr27 td124"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td132"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td133"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td119"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td119"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td118"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td121"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td118"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td121"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td118"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td121"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td118"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td119"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td119"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD colspan=4 rowspan=2 class="tr8 td130"><SPAN class="p215 ft55">80</SPAN> </TD> </TR> <TR> <TD class="tr14 td124"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td117"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td5"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td132"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td133"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td121"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td121"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td121"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td124"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr19 td117"><SPAN class="p25 ft55">0,05</SPAN> </TD> <TD rowspan=2 class="tr19 td5"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td134"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td135"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td127"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td126"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td127"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td126"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td127"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td125"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td128"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td125"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td128"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td125"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td128"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td125"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td127"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td126"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td127"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td126"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td127"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td126"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr14 td125"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr11 td129"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr27 td124"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td132"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td133"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td119"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td119"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td118"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td121"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td118"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td121"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td118"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td121"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td118"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td119"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td119"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD colspan=4 rowspan=2 class="tr28 td130"><SPAN class="p215 ft59">70</SPAN> </TD> </TR> <TR> <TD class="tr27 td124"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td117"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td5"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td132"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td133"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td119"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td119"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td118"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td121"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td118"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td121"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td118"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td121"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td118"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td119"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td119"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td124"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr0 td117"><SPAN class="p25 ft55">0,04</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr21 td134"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr21 td135"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr21 td127"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr21 td131"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr21 td127"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr21 td131"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr21 td127"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr21 td136"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr21 td128"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr21 td136"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr21 td128"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr21 td136"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr21 td128"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr21 td136"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr21 td127"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr21 td126"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr21 td127"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr21 td126"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr21 td137"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr3 td129"><SPAN class="p200 ft55">60</SPAN> </TD> </TR> <TR> <TD class="tr27 td124"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td5"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td132"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td133"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td138"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td133"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td138"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td133"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td138"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td132"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td139"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td132"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td139"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td132"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td139"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td132"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td119"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td119"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD colspan=4 rowspan=2 class="tr21 td130"><SPAN class="p215 ft55">50</SPAN> </TD> </TR> <TR> <TD class="tr4 td124"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td117"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td132"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td133"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td138"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td133"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td138"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td133"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td138"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td132"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td139"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td132"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td139"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td132"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td139"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td132"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td124"><SPAN class="p11 ft60">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr4 td117"><SPAN class="p25 ft55">0,03</SPAN> </TD> <TD rowspan=2 class="tr4 td5"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr29 td134"><SPAN class="p11 ft61">&nbsp;</SPAN> </TD> <TD class="tr29 td135"><SPAN class="p11 ft61">&nbsp;</SPAN> </TD> <TD class="tr29 td140"><SPAN class="p11 ft61">&nbsp;</SPAN> </TD> <TD class="tr29 td135"><SPAN class="p11 ft61">&nbsp;</SPAN> </TD> <TD class="tr29 td140"><SPAN class="p11 ft61">&nbsp;</SPAN> </TD> <TD class="tr29 td135"><SPAN class="p11 ft61">&nbsp;</SPAN> </TD> <TD class="tr29 td140"><SPAN class="p11 ft61">&nbsp;</SPAN> </TD> <TD class="tr29 td134"><SPAN class="p11 ft61">&nbsp;</SPAN> </TD> <TD class="tr29 td141"><SPAN class="p11 ft61">&nbsp;</SPAN> </TD> <TD class="tr29 td134"><SPAN class="p11 ft61">&nbsp;</SPAN> </TD> <TD class="tr29 td141"><SPAN class="p11 ft61">&nbsp;</SPAN> </TD> <TD class="tr29 td134"><SPAN class="p11 ft61">&nbsp;</SPAN> </TD> <TD class="tr29 td141"><SPAN class="p11 ft61">&nbsp;</SPAN> </TD> <TD class="tr29 td134"><SPAN class="p11 ft61">&nbsp;</SPAN> </TD> <TD class="tr29 td127"><SPAN class="p11 ft61">&nbsp;</SPAN> </TD> <TD class="tr29 td131"><SPAN class="p11 ft61">&nbsp;</SPAN> </TD> <TD class="tr29 td127"><SPAN class="p11 ft61">&nbsp;</SPAN> </TD> <TD class="tr29 td131"><SPAN class="p11 ft61">&nbsp;</SPAN> </TD> <TD class="tr29 td127"><SPAN class="p11 ft61">&nbsp;</SPAN> </TD> <TD class="tr29 td126"><SPAN class="p11 ft61">&nbsp;</SPAN> </TD> <TD class="tr29 td125"><SPAN class="p11 ft61">&nbsp;</SPAN> </TD> <TD class="tr15 td129"><SPAN class="p11 ft60">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr24 td124"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td132"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td133"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td138"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td133"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td138"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td133"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td138"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td132"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td139"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td132"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td139"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td132"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td139"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td132"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td138"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td133"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td138"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD class="tr24 td133"><SPAN class="p11 ft56">&nbsp;</SPAN> </TD> <TD colspan=4 rowspan=2 class="tr29 td130"><SPAN class="p215 ft62">40</SPAN> </TD> </TR> <TR> <TD class="tr26 td124"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td117"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td5"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td132"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td133"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td138"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td133"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td138"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td133"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td138"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td132"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td139"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td132"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td139"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td132"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td139"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td132"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td138"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td133"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td138"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td133"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td124"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr7 td117"><SPAN class="p25 ft55">0,02</SPAN> </TD> <TD class="tr21 td5"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr20 td134"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr20 td135"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr20 td140"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr20 td135"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr20 td140"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr20 td135"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr20 td140"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr20 td134"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr20 td141"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr20 td134"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr20 td141"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr20 td134"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr20 td141"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr20 td134"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr20 td140"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr20 td135"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr20 td140"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr20 td135"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr20 td127"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr20 td131"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr20 td125"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr21 td129"><SPAN class="p2 ft55">30</SPAN> </TD> </TR> <TR> <TD class="tr27 td124"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td5"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td132"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td133"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td138"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td133"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td138"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td133"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td138"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td132"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td139"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td132"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td139"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td132"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td139"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td132"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td138"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td133"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td138"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td133"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td138"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td133"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD colspan=2 rowspan=2 class="tr30 td142"><SPAN class="p15 ft55">20</SPAN> </TD> </TR> <TR> <TD class="tr19 td124"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr19 td117"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr19 td5"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr19 td132"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr19 td133"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr19 td138"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr19 td133"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr19 td138"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr19 td133"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr19 td138"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr19 td132"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr19 td139"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr19 td132"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr19 td139"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr19 td132"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr19 td139"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr19 td132"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr19 td138"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr19 td133"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr19 td138"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr19 td133"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr19 td138"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr19 td133"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td124"><SPAN class="p11 ft63">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr14 td117"><SPAN class="p25 ft55">0,01</SPAN> </TD> <TD rowspan=2 class="tr14 td5"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr26 td134"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td135"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td140"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td135"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td140"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td135"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td140"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td134"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td141"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td134"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td141"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td134"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td141"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td134"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td140"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td135"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td140"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td135"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td140"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td135"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr26 td125"><SPAN class="p11 ft54">&nbsp;</SPAN> </TD> <TD class="tr9 td129"><SPAN class="p11 ft63">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr27 td124"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td132"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td133"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td138"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td133"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td138"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td133"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td138"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td132"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td139"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td132"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td139"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td132"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td139"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td132"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td138"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td133"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td138"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td133"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td138"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td133"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD colspan=2 rowspan=2 class="tr11 td142"><SPAN class="p15 ft55">10</SPAN> </TD> </TR> <TR> <TD class="tr31 td124"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> <TD class="tr31 td117"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> <TD class="tr31 td5"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> <TD class="tr31 td132"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> <TD class="tr31 td133"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> <TD class="tr31 td138"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> <TD class="tr31 td133"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> <TD class="tr31 td138"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> <TD class="tr31 td133"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> <TD class="tr31 td138"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> <TD class="tr31 td132"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> <TD class="tr31 td139"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> <TD class="tr31 td132"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> <TD class="tr31 td139"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> <TD class="tr31 td132"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> <TD class="tr31 td139"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> <TD class="tr31 td132"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> <TD class="tr31 td138"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> <TD class="tr31 td133"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> <TD class="tr31 td138"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> <TD class="tr31 td133"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> <TD class="tr31 td138"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> <TD class="tr31 td133"><SPAN class="p11 ft64">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td124"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr6 td117"><SPAN class="p25 ft55">0,00</SPAN> </TD> <TD rowspan=2 class="tr6 td5"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td134"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td135"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td140"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td135"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td140"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td135"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td140"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td134"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td141"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td134"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td141"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td134"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td141"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td134"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td140"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td135"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td140"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td135"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td140"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td135"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td125"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr6 td129"><SPAN class="p2 ft55">0</SPAN> </TD> </TR> <TR> <TD class="tr27 td124"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td118"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td119"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td119"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td119"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td118"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td121"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td118"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td121"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td118"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td121"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td118"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td119"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td119"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td122"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td119"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> <TD class="tr27 td118"><SPAN class="p11 ft57">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td124"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr4 td22"><SPAN class="p216 ft65">1</SPAN> </TD> <TD colspan=2 class="tr4 td143"><SPAN class="p217 ft65">2</SPAN> </TD> <TD class="tr4 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td119"><SPAN class="p216 ft65">3</SPAN> </TD> <TD colspan=2 class="tr4 td144"><SPAN class="p216 ft65">4</SPAN> </TD> <TD colspan=2 class="tr4 td143"><SPAN class="p216 ft65">5</SPAN> </TD> <TD colspan=2 class="tr4 td143"><SPAN class="p216 ft65">6</SPAN> </TD> <TD class="tr4 td121"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td118"><SPAN class="p216 ft65">7</SPAN> </TD> <TD colspan=2 class="tr4 td143"><SPAN class="p216 ft65">8</SPAN> </TD> <TD colspan=2 class="tr4 td143"><SPAN class="p216 ft65">9</SPAN> </TD> <TD colspan=3 class="tr4 td90"><SPAN class="p26 ft65">10</SPAN> </TD> <TD class="tr4 td129"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td124"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td117"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td5"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr10 td87"><SPAN class="p37 ft66">Inkomstgrupp</SPAN> </TD> <TD class="tr10 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td122"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td119"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr10 td129"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td124"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td117"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD colspan=13 rowspan=3 class="tr1 td145"><SPAN class="p1 ft55">Effekt på hushållens köpkraft (vänster axel)</SPAN> </TD> <TD class="tr4 td118"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD colspan=8 rowspan=3 class="tr1 td146"><SPAN class="p11 ft55">Andel berörda (höger axel)</SPAN> </TD> </TR> <TR> <TD class="tr22 td124"><SPAN class="p11 ft67">&nbsp;</SPAN> </TD> <TD class="tr22 td117"><SPAN class="p11 ft67">&nbsp;</SPAN> </TD> <TD class="tr22 td147"><SPAN class="p11 ft67">&nbsp;</SPAN> </TD> <TD class="tr22 td118"><SPAN class="p11 ft67">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td124"><SPAN class="p11 ft68">&nbsp;</SPAN> </TD> <TD class="tr17 td117"><SPAN class="p11 ft68">&nbsp;</SPAN> </TD> <TD class="tr17 td5"><SPAN class="p11 ft68">&nbsp;</SPAN> </TD> <TD class="tr17 td118"><SPAN class="p11 ft68">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td124"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td148"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td149"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td136"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td131"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td150"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td131"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td150"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td131"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td150"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td136"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td151"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td136"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td151"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td136"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td151"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td136"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td150"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td131"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td150"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td131"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td150"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td131"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td136"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> <TD class="tr4 td152"><SPAN class="p11 ft53">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p218 ft69">Anm.: Effekten på köpkraften redovisas genom att förändringen av hushållets drivmedelsskatter sätts i relation till hushållets disponibla inkomst. För att kunna jämföra olika typer av hushåll med varandra justeras både drivmedelsskatterna och den disponibla inkomsten för hushållets sammansättning med hjälp av s.k. ekvivalensskala. Syftet med ekvivalensskalen är att justera för att olika typer av hushåll har olika försörjningsbörda samt stordriftsfördelar. Hushållets ekvivalerade disponibla inkomst benämns e konomisk standard. Effekten redovisas på individnivå men är samma för alla individer i samma hushåll. Effekten kan tolkas som förslagets påverkan på individens köpkraft som andel av individens ekonomiska standard.</P> <P class="p219 ft51">Källor: Fasit v1 2024 och egna beräkningar.</P> <P class="p203 ft2">Förslaget har störst effekt på köpkraften för boende i landsbygdsregioner där den ökade köpkraften motsvarar ca 0,05 procent av den ekonomiska standarden (se <A href="#page_35">figur 5.2)</A>. Lägst effekt har förslaget på köpkraften för boende i Stockholm där den ökade köpkraften i genomsnitt motsvara ca 0,02 procent. Andelen berörda är lägst i Stockholm där den uppgår till ca 60 procent. Andelen berörda är högst i täta regioner som är avlägset belägna samt i landsbygdsregionerna där ca 85 procent av befolkningen berörs av förslaget.</P> <P class="p220 ft2">34</P> </DIV> <DIV id="page_35"> <DIV id="p35dimg1"> <INGENBILD zsrc="HD0323635x1.jpg/" id="p35img1"> </DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t44"> <TR> <TD class="tr8 td109"><SPAN class="p11 ft9">Figur 5.2</SPAN> </TD> <TD class="tr8 td153"><SPAN class="p11 ft9">Effekter på hushållens köpkraft och andel berörda i olika</SPAN> </TD> <TD class="tr8 td18"><SPAN class="p11 ft2">Prop. 2025/26:236</SPAN> </TD> </TR> <TR> <TD class="tr11 td109"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td153"><SPAN class="p11 ft15">typer av regioner till följd av förslaget om tillfälligt sänkt</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td109"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td153"><SPAN class="p11 ft9">skatt på bensin och diesel</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td109"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr19 td153"><SPAN class="p11 ft10">Procent</SPAN> </TD> <TD class="tr19 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p132 ft55">0,06</P> <P class="p163 ft55">0,05</P> <P class="p163 ft55">0,04</P> <P class="p163 ft55">0,03</P> <P class="p221 ft55">0,02</P> <P class="p163 ft55">0,01</P> <P class="p222 ft70">0,00</P> <TABLE cellpadding=0 cellspacing=0 class="t45"> <TR> <TD class="tr32 td154"><!--[if lte IE 7]><SPAN style="margin-left:0px;margin-top:-83px;margin-right:-6px;margin-bottom:83px;" class="p223 ft71"><![endif]--><!--[if gte IE 8]><SPAN style="margin-left:-6px;margin-top:-83px;margin-right:0px;margin-bottom:89px;" class="p223 ft71"><![endif]--><![if ! IE]><SPAN style="margin-left:-3px;margin-top:-80px;margin-right:-3px;margin-bottom:86px;" class="p223 ft71"><![endif]>Stockholm</SPAN> </TD> <TD class="tr32 td155"><!--[if lte IE 7]><SPAN style="margin-left:0px;margin-top:-73px;margin-right:-17px;margin-bottom:73px;" class="p224 ft71"><![endif]--><!--[if gte IE 8]><SPAN style="margin-left:-17px;margin-top:-73px;margin-right:0px;margin-bottom:90px;" class="p224 ft71"><![endif]--><![if ! IE]><SPAN style="margin-left:-9px;margin-top:-64px;margin-right:-8px;margin-bottom:81px;" class="p224 ft71"><![endif]><NOBR>Malmö-Lund</NOBR></SPAN> </TD> <TD class="tr32 td155"><!--[if lte IE 7]><SPAN style="margin-left:0px;margin-top:-87px;margin-right:-3px;margin-bottom:87px;" class="p225 ft71"><![endif]--><!--[if gte IE 8]><SPAN style="margin-left:-3px;margin-top:-87px;margin-right:0px;margin-bottom:90px;" class="p225 ft71"><![endif]--><![if ! IE]><SPAN style="margin-left:-2px;margin-top:-85px;margin-right:-1px;margin-bottom:88px;" class="p225 ft71"><![endif]>Göteborg</SPAN> </TD> <TD class="tr32 td155"><!--[if lte IE 7]><SPAN style="margin-left:0px;margin-top:0px;margin-right:-90px;margin-bottom:0px;" class="p226 ft71"><![endif]--><!--[if gte IE 8]><SPAN style="margin-left:-90px;margin-top:0px;margin-right:0px;margin-bottom:90px;" class="p226 ft71"><![endif]--><![if ! IE]><SPAN style="margin-left:-45px;margin-top:45px;margin-right:-45px;margin-bottom:45px;" class="p226 ft71"><![endif]>Tät region nära en större stad</SPAN> </TD> <TD class="tr32 td37"><!--[if lte IE 7]><SPAN style="margin-left:0px;margin-top:-9px;margin-right:-112px;margin-bottom:9px;" class="p227 ft72"><![endif]--><!--[if gte IE 8]><SPAN style="margin-left:-112px;margin-top:-9px;margin-right:0px;margin-bottom:121px;" class="p227 ft72"><![endif]--><![if ! IE]><SPAN style="margin-left:-56px;margin-top:47px;margin-right:-56px;margin-bottom:65px;" class="p227 ft72"><![endif]>Tät region avlägset belägen</SPAN> </TD> </TR> </TABLE> <P class="p228 ft55"><INGENBILD zsrc="HD0323635xi2.jpg/" id="p35inl_img1"><INGENBILD zsrc="HD0323635xi3.jpg/" id="p35inl_img2"> Effekt på hushållens köpkraft (vänster axel)</P> </DIV> <DIV id="id_2_2"> <P class="p229 ft55">100</P> <P class="p230 ft55">80</P> <P class="p231 ft55">60</P> <P class="p230 ft55">40</P> <P class="p231 ft55">20</P> <P class="p232 ft70">0</P> <TABLE cellpadding=0 cellspacing=0 class="t46"> <TR> <TD class="tr33 td155"><!--[if lte IE 7]><SPAN style="margin-left:0px;margin-top:-3px;margin-right:-111px;margin-bottom:3px;" class="p233 ft71"><![endif]--><!--[if gte IE 8]><SPAN style="margin-left:-111px;margin-top:-3px;margin-right:0px;margin-bottom:114px;" class="p233 ft71"><![endif]--><![if ! IE]><SPAN style="margin-left:-56px;margin-top:53px;margin-right:-55px;margin-bottom:58px;" class="p233 ft71"><![endif]>Landsbygdsregion nära större stad</SPAN> </TD> <TD class="tr33 td143"><!--[if lte IE 7]><SPAN style="margin-left:0px;margin-top:0px;margin-right:-120px;margin-bottom:0px;" class="p234 ft71"><![endif]--><!--[if gte IE 8]><SPAN style="margin-left:-120px;margin-top:0px;margin-right:0px;margin-bottom:120px;" class="p234 ft71"><![endif]--><![if ! IE]><SPAN style="margin-left:-60px;margin-top:60px;margin-right:-60px;margin-bottom:60px;" class="p234 ft71"><![endif]>Landsbygdsregion avlägset belägen</SPAN> </TD> <TD class="tr33 td156"><!--[if lte IE 7]><SPAN style="margin-left:0px;margin-top:-2px;margin-right:-138px;margin-bottom:2px;" class="p235 ft71"><![endif]--><!--[if gte IE 8]><SPAN style="margin-left:-138px;margin-top:-2px;margin-right:0px;margin-bottom:140px;" class="p235 ft71"><![endif]--><![if ! IE]><SPAN style="margin-left:-69px;margin-top:67px;margin-right:-69px;margin-bottom:71px;" class="p235 ft71"><![endif]>Landsbygdsregion mycket avlägset</SPAN> </TD> <TD class="tr33 td37"><!--[if lte IE 7]><SPAN style="margin-left:0px;margin-top:-60px;margin-right:-85px;margin-bottom:60px;" class="p236 ft73"><![endif]--><!--[if gte IE 8]><SPAN style="margin-left:-85px;margin-top:-60px;margin-right:0px;margin-bottom:145px;" class="p236 ft73"><![endif]--><![if ! IE]><SPAN style="margin-left:-43px;margin-top:-17px;margin-right:-42px;margin-bottom:102px;" class="p236 ft73"><![endif]>belägen</SPAN> </TD> </TR> </TABLE> <P class="p237 ft55"><INGENBILD zsrc="HD0323635xi4.jpg/" id="p35inl_img3">Andel berörda (höger axel)</P> </DIV> </DIV> <DIV id="id_3"> <P class="p132 ft74">Anm.: Se not till <A href="#page_34">figur 5.1.</A></P> <P class="p140 ft51">Källor: Fasit v1 2024 och egna beräkningar.</P> <P class="p238 ft2">Det finns inga stora skillnader i hur förslaget påverkar olika typer av hushåll. Eftersom data över drivmedelsskatter i Fasit enbart finns på hushållsnivå är förslagets effekter för den ekonomiska jämställdheten mellan kvinnor och män inte möjlig att analysera i Fasit.</P> <P class="p98 ft2">Enligt Trafikanalys står kvinnor som ägare till drygt en tredjedel av de personbilar som ägs av fysiska personer. Bilar registrerade på kvinnor har också en marginellt kortare genomsnittlig körsträcka per år jämfört med bilar registrerade på män. Förslaget bedöms sålunda gynna män något mer än kvinnor.</P> <P class="p196 ft22">5.3 Effekter för företagen</P> <TABLE cellpadding=0 cellspacing=0 class="t47"> <TR> <TD class="tr19 td157"><SPAN class="p11 ft3">Tillfälligt sänkt skatt på bensin och diesel</SPAN> </TD> <TD class="tr19 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr20 td157"><SPAN class="p11 ft2">Förslaget påverkar företagen främst genom att priset på bensin och diesel,</SPAN> </TD> <TD class="tr20 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td157"><SPAN class="p11 ft2">blir lägre än vad fallet hade varit om förslaget inte genomförs. Beräknade</SPAN> </TD> <TD class="tr5 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td157"><SPAN class="p11 ft2">priseffekter anges i tabell 5.2 i avsnittet ovan. För företag som har rätt att</SPAN> </TD> <TD class="tr5 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td157"><SPAN class="p11 ft2">dra av ingående mervärdesskatt tillkommer inte någon mervärdesskatte-</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td157"><SPAN class="p11 ft2">effekt. Företag antas använda knappt tre fjärdedelar av den totala volymen</SPAN> </TD> <TD class="tr5 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td157"><SPAN class="p11 ft2">diesel och en fjärdedel av den totala volymen bensin. Det är dessa andelar</SPAN> </TD> <TD rowspan=2 class="tr3 td49"><SPAN class="p14 ft2">35</SPAN> </TD> </TR> <TR> <TD class="tr26 td157"><SPAN class="p11 ft52">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_36"> <DIV id="p36dimg1"> <INGENBILD zsrc="HD0323636x1.jpg/" id="p36img1"> </DIV> <P class="p178 ft2">Prop. 2025/26:236 av den offentligfinansiella bruttoeffekten från bensin och diesel, som kommer företagen till godo.</P> <P class="p89 ft2">Merparten av volymerna av bensin och diesel förbrukas inom transportsektorn, men även vissa användare av arbetsmaskiner kommer att gynnas av den tillfälliga skattesänkningen. Det gäller dock inte användare av s.k. jordbruksdiesel. Förbrukningen av denna diesel är redan i dag beskattad nära den minimiskattenivå som gäller för jordbruk inom EU. Skatten på s.k. märkt diesel lämnas oförändrad.</P> <P class="p136 ft2">Huvudsakligen påverkas åkerinäringen av den tillfälliga sänkningen. Enligt Transportstyrelsen fanns i slutet av 2023 ca 16 200 företag med tillstånd att bedriva yrkesmässig godstrafik på väg. Åkerinäringen består i stor utsträckning av små företag. Av åkeriföretagen drivs 49 procent som enmansföretag och 32 procent har 1 till 4 anställda medan enbart 0,4 procent av åkeriföretagen har fler än 100 anställda.</P> <P class="p239 ft2">I andra led påverkas de näringar som har en förhållandevis hög andel kostnader för drivmedel och vägtransporter i förhållande till näringens produktionsvärde. Exempel på sådana näringar är skogsbranschen, jordbruket och bygg- och anläggningssektorn. De företag som är beroende av berörda bränslen kan få en viss konkurrensfördel av den tillfälliga sänkningen. Däremot kan den innebära en viss konkurrensnackdel för de företag som ställt om eller är på väg att ställa om till fossilfrihet genom användning av höginblandade biodrivmedel eller eldrift.</P> <P class="p136 ft2">Tabell 5.3 redovisar ett antal exempel på hur drivmedelskostnaderna förändras för olika typer av dieseldrivna fordon till följd av skattesänkningarna under perioden 1 <NOBR>maj–30</NOBR> september 2026.</P> <P class="p179 ft15">Tabell 5.3 Besparing av förslaget om tillfällig sänkt skatt på bensin och</P> <P class="p240 ft9">diesel, för olika typfordon som använder diesel</P> <P class="p241 ft10">Besparing i kronor 1 <NOBR>maj–30</NOBR> sept 2026</P> <TABLE cellpadding=0 cellspacing=0 class="t48"> <TR> <TD class="tr10 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr10 td158"><SPAN class="p94 ft11">Körsträcka (mil/år)</SPAN> </TD> <TD class="tr10 td159"><SPAN class="p242 ft11">Förbrukning (l/mil)</SPAN> </TD> <TD class="tr10 td87"><SPAN class="p200 ft11">Besparing 1 maj–</SPAN> </TD> </TR> <TR> <TD class="tr4 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td159"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td87"><SPAN class="p200 ft11">30 sept 2026 (kr)</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td160"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td161"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td162"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td47"><SPAN class="p11 ft10">Fjärrbilsekipage*</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p94 ft17">12 500</SPAN> </TD> <TD class="tr4 td159"><SPAN class="p242 ft17">3,5</SPAN> </TD> <TD class="tr4 td87"><SPAN class="p200 ft17">5 230</SPAN> </TD> </TR> <TR> <TD class="tr10 td47"><SPAN class="p11 ft17">Lätt lastbil</SPAN> </TD> <TD class="tr10 td158"><SPAN class="p94 ft17">1 500</SPAN> </TD> <TD class="tr10 td159"><SPAN class="p242 ft17">0,6</SPAN> </TD> <TD class="tr10 td87"><SPAN class="p200 ft17">120</SPAN> </TD> </TR> <TR> <TD class="tr10 td47"><SPAN class="p11 ft17">Buss</SPAN> </TD> <TD class="tr10 td158"><SPAN class="p94 ft17">5 000</SPAN> </TD> <TD class="tr10 td159"><SPAN class="p242 ft17">4,0</SPAN> </TD> <TD class="tr10 td87"><SPAN class="p200 ft17">2 660</SPAN> </TD> </TR> <TR> <TD class="tr19 td47"><SPAN class="p11 ft17">Taxi</SPAN> </TD> <TD class="tr19 td158"><SPAN class="p94 ft17">5 000</SPAN> </TD> <TD class="tr19 td159"><SPAN class="p242 ft17">0,4</SPAN> </TD> <TD class="tr19 td87"><SPAN class="p200 ft17">270</SPAN> </TD> </TR> </TABLE> <P class="p243 ft51">Källa: Egna beräkningar.</P> <P class="p244 ft51">*Beräkningen utgår ifrån ett antagande om att 90 % av dieseln som ett fjärrbilsekipage använder tankas i Sverige.</P> <P class="p245 ft2">Förslaget bedöms inte påverka företagens administrativa kostnader vare sig på kort eller lång sikt. Förslaget kan innebära en skattemässig besparing även för små företag och det bedöms inte nödvändigt att ta speciella hänsyn till små företag. Se dock vidare för följdändringar för jordbruksdieselnedsättningen nedan.</P> <P class="p246 ft2">Med utgångspunkt i att skattesänkningen övervältras fullt på priset bör förslaget inte påverka företagens intäkter.</P> <P class="p247 ft2">36</P> </DIV> <DIV id="page_37"> <DIV id="p37dimg1"> <INGENBILD zsrc="HD0323637x1.jpg/" id="p37img1"> </DIV> <DIV> <DIV id="id_1"> <P class="p132 ft3">Följdändringar för jordbruksdieselnedsättningen</P> <P class="p176 ft2">Förslaget om tillfälligt sänkt skatt på bensin och diesel ger upphov till följdjusteringar för nedsättningen av skatten på s.k. jordbruksdiesel. Nedsättningen omfattar uppskattningsvis ca 24 000 företag inom jord- <NOBR>bruks-,</NOBR> <NOBR>skogsbruks-,</NOBR> och vattenbruksnäringarna. Främst mindre företag bedöms omfattas av nedsättningen.</P> <P class="p174 ft2">Under perioden 1 <NOBR>maj–30</NOBR> september 2026 justeras nedsättningsbeloppet ner motsvarande sänkningen av den generella dieselskattenivån med 319 kronor per kubikmeter diesel. Om skattskyldighetens inträde och förbrukning sker under denna period blir därmed den skatt som i slutändan belastar bränslet den samma som perioden innan. Det innebär att de skattemässiga kostnaderna blir oförändrade jämfört med om förslaget inte genomförs: 258 kronor per kubikmeter diesel.</P> <P class="p248 ft49">Inhandlas dieseln däremot före den 1 maj, då skattenivån för dieseln är högre, men förbrukas under perioden 1 <NOBR>maj–30</NOBR> september så innebär förslaget pga. följdjusteringen av nedsättningsbeloppet under denna period att jordbrukare kommer att betala 319 kronor mer per kubikmeter diesel.</P> <P class="p173 ft2">Även under perioden 1 <NOBR>oktober–31</NOBR> december 2026 justeras nedsättningsbeloppen ner med 319 kronor per kubikmeter diesel. Justeringen innebär att diesel som inhandlas under perioden 1 <NOBR>maj–30</NOBR> september 2026, men som förbrukas mellan den 1 <NOBR>oktober–31</NOBR> december i slutändan betalar samma skatt per kubikmeter diesel som om dieseln hade inhandlats och förbrukats under årets fyra första månader. Inhandlas och förbrukas dieseln däremot under årets sista kvartal kommer den slutliga skatten som jordbrukaren betalar att vara 319 kronor högre per kubikmeter diesel. Följdjusteringen av nedsättningsbeloppet medför att berörda företag i vissa fall således får ökade skattemässiga kostnader.</P> <P class="p249 ft2">Tabell 5.4 sammanfattar hur förslaget, genom följdjusteringen av nedsättningsbeloppen för jordbruksdiesel, påverkar skattenivån för jordbruksdiesel beroende på när den inhandlas och förbrukas. Hur stor merkostnaden blir i praktiken för berörda verksamheter är osäkert och beror på när dieseln köps in och förbrukas. Utifrån antagandet att inköp och förbrukning av diesel fördelas jämnt över året leder det till en sammanlagd merkostnad för användare av jordbruksdiesel om ca 25 miljoner kronor jämfört med om förslaget inte genomförs.</P> <P class="p250 ft9">Tabell 5.4 Skattenivåer för jordbruksdiesel efter justeringar av nedsättningsbeloppen</P> <TABLE cellpadding=0 cellspacing=0 class="t49"> <TR> <TD class="tr8 td163"><SPAN class="p11 ft9">Inköp</SPAN> </TD> <TD class="tr8 td164"><SPAN class="p94 ft9">Förbrukning</SPAN> </TD> <TD class="tr8 td165"><SPAN class="p24 ft11">Skattenivå efter</SPAN> </TD> </TR> <TR> <TD class="tr11 td163"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td164"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td165"><SPAN class="p24 ft15">nedsättning,</SPAN> </TD> </TR> <TR> <TD class="tr4 td163"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td164"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td165"><SPAN class="p24 ft9">(kr /m3)</SPAN> </TD> </TR> <TR> <TD class="tr12 td166"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td167"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td168"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td163"><SPAN class="p11 ft17">1 <NOBR>jan–30</NOBR> april 2026</SPAN> </TD> <TD class="tr4 td164"><SPAN class="p94 ft17">1 <NOBR>jan–30</NOBR> april 2026</SPAN> </TD> <TD class="tr4 td165"><SPAN class="p24 ft17">258</SPAN> </TD> </TR> <TR> <TD class="tr10 td163"><SPAN class="p11 ft17">1 <NOBR>jan–30</NOBR> april 2026</SPAN> </TD> <TD class="tr10 td164"><SPAN class="p94 ft10">1 <NOBR>maj–30</NOBR> september 2026</SPAN> </TD> <TD class="tr10 td165"><SPAN class="p24 ft17">577</SPAN> </TD> </TR> <TR> <TD class="tr10 td163"><SPAN class="p11 ft17">1 <NOBR>maj–30</NOBR> september 2026</SPAN> </TD> <TD class="tr10 td164"><SPAN class="p94 ft10">1 <NOBR>maj–30</NOBR> september 2026</SPAN> </TD> <TD class="tr10 td165"><SPAN class="p24 ft17">258</SPAN> </TD> </TR> <TR> <TD class="tr8 td163"><SPAN class="p11 ft17">1 <NOBR>maj–30</NOBR> september 2026</SPAN> </TD> <TD class="tr8 td164"><SPAN class="p94 ft51">1 <NOBR>oktober–31</NOBR> december 2026</SPAN> </TD> <TD class="tr8 td165"><SPAN class="p24 ft17">258</SPAN> </TD> </TR> <TR> <TD class="tr8 td163"><SPAN class="p11 ft17">1 <NOBR>oktober–31</NOBR> december 2026</SPAN> </TD> <TD class="tr8 td164"><SPAN class="p94 ft51">1 <NOBR>oktober–31</NOBR> december 2026</SPAN> </TD> <TD class="tr8 td165"><SPAN class="p24 ft17">577</SPAN> </TD> </TR> </TABLE> <P class="p251 ft51">Källa: Egna beräkningar.</P> </DIV> <DIV id="id_2"> <P class="p132 ft2">Prop. 2025/26:236</P> <P class="p133 ft2">37</P> </DIV> </DIV> </DIV> <DIV id="page_38"> <P class="p252 ft2">Prop. 2025/26:236 Återbetalning av skatt på jordbruksdiesel lämnas till den som förbrukat bränslet i yrkesmässig <NOBR>jordbruks-,</NOBR> skogsbruks- eller vattenbruksverksamhet och medges när den sammanlagda ersättningen uppgår till minst 400 kronor per kalenderkvartal. Vid den nedsättning av skatten som gäller i början av året motsvarar detta en förbrukning om ca 108 liter diesel per kvartal. Eftersom förslaget innebär att nedsättningen av skatten under perioden 1 <NOBR>maj–31</NOBR> december justeras ned så kommer den förbrukning som krävs för att komma upp till beloppsgränsen öka något, till motsvarande 118 liter diesel under årets sista kvartal. Detta skulle kunna leda till att något färre förbrukare kommer upp till beloppsgränsen.</P> <P class="p137 ft2">Följdjusteringen av nedsättningsbeloppet betyder att förbrukare av jordbruksdiesel behöver förhålla sig till fler skattenivåer vilket kan påverka deras administrativa kostnader. Det bedöms inte nödvändigt att ta speciella hänsyn till små företag.</P> <P class="p253 ft22"><SPAN class="ft20">5.4</SPAN><SPAN class="ft21">Effekter för miljön</SPAN></P> <P class="p135 ft2">Förslaget som innebär att skatten på bensin och diesel tillfälligt sänks ner till energiskattedirektivets minimiskattenivå motverkar stigande drivmedelspriser. Detta bedöms, allt annat lika, öka koldioxidutsläppen.</P> <P class="p89 ft2">Utsläppsökningen är svårbedömd och baseras på flera osäkra antaganden kring bl.a. hur konsumenter reagerar på temporärt lägre drivmedelspriser på mycket kort sikt och hur den tillfälliga skattesänkningen övervältras på priset. Sett isolerat, bedöms förslaget öka utsläppen med knappt 0,1 miljoner ton koldioxid 2026.</P> <P class="p186 ft2">Sänkt energiskatt på bensin och diesel gör också höginblandade och rena biodrivmedel relativt sett dyrare under perioden med tillfälligt sänkta skattesatser på bensin och diesel. Effekten på utsläppen kan således under denna tid bli större om konkurrenssituationen för dessa biodrivmedel försämras och det medför att större volymer fossila drivmedel används.</P> <P class="p89 ft2">Lägre drivmedelspriser kan också göra det mindre fördelaktigt att övergå till eldrift och incitamenten att övergå till andra transportslag minskar, vilket på sikt kan medföra högre utsläpp. Med tanke på åtgärdens temporära karaktär bedöms förslaget dock ha en marginell påverkan på elektrifieringstakten.</P> <P class="p246 ft2">Följdjusteringarna av jordbruksdieselnedsättningen bedöms ha marginell påverkan på utsläppen.</P> <P class="p138 ft22"><SPAN class="ft20">5.5</SPAN><SPAN class="ft21">Effekter för myndigheter och domstolar</SPAN></P> <P class="p135 ft2">Skatteverket kommer att behöva ändra informationsmaterial, anpassa itsystem och deklarationer till följd av förslaget. För de kvartalsvisa återbetalningarna behöver ansökningarna delas upp för att hantera regeländringar under pågående kvartal. Skatteverket kommer att behöva ändra intern och extern kommunikation och vissa riktade informationsinsatser kan behövas. Därtill kan skatteupplysningen behöva svara på frågor om regelförändringarna. Tillkommande kostnader beräknas till</P> <P class="p254 ft75">500 000 kronor och ska hanteras inom befintliga ekonomiska ramar.</P> <P class="p140 ft2">38</P> </DIV> <DIV id="page_39"> <P class="p81 ft2">Förslaget bedöms inte medföra någon ökning av antalet mål i de Prop. 2025/26:236 allmänna förvaltningsdomstolarna. Eventuella kostnadsökningar kan</P> <P class="p132 ft2">därmed hanteras inom Sveriges Domstolars befintliga ekonomiska ramar.</P> <P class="p148 ft22"><SPAN class="ft22">5.6</SPAN><SPAN class="ft21">Övriga effekter</SPAN></P> <P class="p255 ft2">Förslaget bedöms inte medföra några särskilda konsekvenser för kommuner och regioner, sysselsättning, arbetslöshet och löner.</P> <P class="p144 ft1"><SPAN class="ft1">6</SPAN><SPAN class="ft48">Författningskommentar</SPAN></P> <P class="p256 ft22"><SPAN class="ft22">6.1</SPAN><SPAN class="ft21">Förslaget till lag om ändring i lagen (1994:1776) om skatt på energi</SPAN></P> <P class="p257 ft23">2 kap.</P> <P class="p258 ft23">1 §</P> <P class="p141 ft2">Paragrafen innehåller bestämmelser om energi- och koldioxidskattebelopp för vissa bränslen, däribland bensin och diesel.</P> <P class="p98 ft2">Ändringen i <SPAN class="ft3">första stycket </SPAN>innebär förändrade skattebelopp som gäller för bensin och diesel när skattskyldighet inträder.</P> <P class="p130 ft2">Övervägandena finns i avsnitt 4.2.</P> <P class="p259 ft23">6 a kap.</P> <P class="p260 ft23">2 a §</P> <P class="p191 ft2">Paragrafen innehåller bestämmelser om befrielse från koldioxidskatt och energiskatt på bl.a. omärkt diesel som förbrukas i yrkesmässig <NOBR>jordbruks-,</NOBR> skogsbruks- och vattenbruksverksamhet.</P> <P class="p98 ft2">Ändringen i <SPAN class="ft3">andra stycket </SPAN>innebär att befrielsen från energiskatt begränsas till 831 kronor per kubikmeter för förbrukning som sker från och med den 1 maj 2026.</P> <P class="p99 ft2">Övervägandena finns i avsnitt 4.2.</P> <P class="p261 ft77"><SPAN class="ft22">6.2</SPAN><SPAN class="ft76">Förslaget till lag om ändring i lagen (2025:1358) om ändring i lagen (1994:1776) om skatt på energi</SPAN></P> <P class="p262 ft23">2 kap.</P> <P class="p260 ft23">1 §</P> <P class="p263 ft2">Paragrafen innehåller bestämmelser om energi- och koldioxidskattebelopp för vissa bränslen, däribland bensin och diesel.</P> <P class="p130 ft2">Ändringen i <SPAN class="ft3">första stycket </SPAN>innebär förändrade skattebelopp som gäller</P> <P class="p132 ft78">för bensin och diesel när skattskyldighet inträder.</P> <P class="p264 ft2">39</P> </DIV> <DIV id="page_40"> <P class="p112 ft2">Prop. 2025/26:236 Övervägandena finns i avsnitt 4.2.</P> <P class="p205 ft23">1 b §</P> <P class="p265 ft2">Paragrafen innehåller bestämmelser om hur skattebeloppen för energiskatt och koldioxidskatt ska räknas om och när omräkningen ska göras.</P> <P class="p91 ft2">Ändringen i <SPAN class="ft3">första stycket </SPAN>innebär att det årtal som anger inför vilket kalenderår den årliga omräkningen ska göras förskjuts framåt ett år vilket medför att bestämmelsen ska tillämpas på omräkningar först inför 2028 och efterföljande år.</P> <P class="p266 ft2">Övervägandena finns i avsnitt 4.2.</P> <P class="p267 ft22"><SPAN class="ft20">6.3</SPAN><SPAN class="ft21">Förslaget till lag om ändring i lagen (1994:1776) om skatt på energi</SPAN></P> <P class="p268 ft23">2 kap.</P> <P class="p219 ft23">1 §</P> <P class="p269 ft2">Paragrafen innehåller bestämmelser om energi- och koldioxidskattebelopp för vissa bränslen, däribland bensin och diesel.</P> <P class="p90 ft2">Ändringen i <SPAN class="ft3">första stycket </SPAN>innebär förändrade skattebelopp som gäller för bensin och diesel när skattskyldighet inträder.</P> <P class="p270 ft2">Övervägandena finns i avsnitt 4.2.</P> <P class="p271 ft22"><SPAN class="ft20">6.4</SPAN><SPAN class="ft21">Förslaget till lag om ändring i lagen (1994:1776) om skatt på energi</SPAN></P> <P class="p268 ft23">2 kap.</P> <P class="p157 ft23">1 §</P> <P class="p272 ft2">Paragrafen innehåller bestämmelser om energi- och koldioxidskattebelopp för vissa bränslen, däribland bensin och diesel.</P> <P class="p116 ft2">Ändringen i <SPAN class="ft3">första stycket </SPAN>innebär förändrade skattebelopp som gäller för bensin och diesel när skattskyldighet inträder.</P> <P class="p273 ft2">Övervägandena finns i avsnitt 4.2.</P> <P class="p274 ft1"><SPAN class="ft1">7</SPAN><SPAN class="ft79">Ändringar i statens budget för 2026</SPAN></P> <P class="p179 ft22"><SPAN class="ft20">7.1</SPAN><SPAN class="ft21">Ändringar av statens utgifter</SPAN></P> <P class="p275 ft80">Utgiftsområde 21 Energi</P> <P class="p276 ft23">1:12 Energistöd</P> <P class="p277 ft2">I statens budget för innevarande år finns för detta ändamål uppfört ett anslag på 1 137 000 000 kronor.</P> <P class="p163 ft2">40</P> </DIV> <DIV id="page_41"> <TABLE cellpadding=0 cellspacing=0 class="t40"> <TR> <TD class="tr8 td169"><SPAN class="p278 ft23">Regeringens förslag</SPAN> </TD> <TD class="tr19 td170"><SPAN class="p37 ft2">Prop. 2025/26:236</SPAN> </TD> </TR> <TR> <TD class="tr20 td171"><SPAN class="p278 ft2">Anslaget 1:12 <SPAN class="ft3">Energistöd </SPAN>ökas med 2 415 000 000 kronor.</SPAN> </TD> <TD class="tr20 td170"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td171"><SPAN class="p102 ft2">Anslaget 1:12 <SPAN class="ft3">Energistöd </SPAN>får även användas för att lämna stöd till</SPAN> </TD> <TD class="tr5 td170"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td171"><SPAN class="p278 ft2">hushåll vid höga el- och gaspriser samt för myndigheternas admini-</SPAN> </TD> <TD class="tr4 td170"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td171"><SPAN class="p278 ft2">stration för utbetalning av sådant stöd.</SPAN> </TD> <TD class="tr5 td170"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr27 td172"><SPAN class="p11 ft81">&nbsp;</SPAN> </TD> <TD class="tr22 td170"><SPAN class="p11 ft44">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p262 ft23">Skälen för regeringens förslag</P> <P class="p279 ft2">Anslaget används bl.a. för högkostnadsskydd till hushåll vid höga el- och gaspriser.</P> <P class="p98 ft2">Efter förslag i budgetpropositionen för 2026 (prop. 2025/26:1 utg. omr. 21, bet. 2025/26:NU3, rskr. 2025/26:117 och 118) tillfördes anslaget medel bl.a. för att kunna införa ett högkostnadsskydd för hushållen i händelse av en längre period av höga el- och gaspriser. Regeringen aviserade samtidigt att ett högkostnadsskydd skulle införas om månadsmedelvärdet för spotpriset på el översteg 1,5 kronor per kilowattimme inom ett elprisområde i Sverige. Motsvarande utformning av stöd skulle även ges till hushåll uppvärmda med gas.</P> <P class="p147 ft2">Elpriserna har under inledningen av 2026 varit på höga nivåer, även om de inte överstigit det ovan angivna medelvärdet. Den stränga kylan under januari och februari medförde även att hushållens elförbrukning var hög. Kostnaderna för bl.a. uppvärmning har därför sammantaget varit betydande under dessa månader. Det spända omvärldsläget innebär även stora osäkerheter för utvecklingen av priset på såväl el som gas den närmaste tiden.</P> <P class="p195 ft2">För att mildra effekterna av höga priser och ekonomiskt stödja hushållen avser regeringen därför att införa ett nytt tillfälligt el- och gasprisstöd avseende januari och februari 2026. Hushållen bör ges en ersättning baserad på dels månadsförbrukningen, dels en förbestämd ersättningsnivå i respektive elområde. Totalt beräknas kostnaden för det tillfälliga el- och gasprisstödet uppgå till ca 3 400 000 000 kronor. Anslaget bör därför ökas med 2 415 000 000 kronor. Därutöver avses redan anvisade medel för högkostnadsskydd för hushållen om 1 000 000 000 kronor för 2026 användas för att finansiera stödet.</P> <P class="p195 ft2">För att möjliggöra stödet bör anslagsändamålet utvidgas så att anslaget även får användas för att lämna stöd till hushåll vid höga el- och gaspriser samt för myndigheternas administration för utbetalning av sådant stöd.</P> <P class="p98 ft2">Om månadsmedelvärdet för spotpriset på el överstiger 1,5 kronor per kilowattimme inom ett elprisområde under <NOBR>mars–december</NOBR> 2026 avser regeringen att genomföra det i budgetpropositionen för 2026 aviserade högkostnadsskyddet. I sådant fall kommer ytterligare medel att behöva tillföras.</P> <TABLE cellpadding=0 cellspacing=0 class="t50"> <TR> <TD class="tr6 td62"><SPAN class="p69 ft22">7.2</SPAN> </TD> <TD class="tr6 td173"><SPAN class="p15 ft22">Ändringar av statens inkomster</SPAN> </TD> <TD class="tr6 td170"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td174"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr6 td170"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td171"><SPAN class="p278 ft23">Regeringens förslag</SPAN> </TD> <TD class="tr5 td170"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr21 td171"><SPAN class="p278 ft2">Den ändrade beräkningen av inkomster i statens budget för 2026 som</SPAN> </TD> <TD class="tr21 td170"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td171"><SPAN class="p278 ft2">redovisas i <A href="#page_42">Tabell 7.1 </A>godkänns.</SPAN> </TD> <TD rowspan=2 class="tr21 td170"><SPAN class="p14 ft2">41</SPAN> </TD> </TR> <TR> <TD class="tr27 td175"><SPAN class="p11 ft81">&nbsp;</SPAN> </TD> <TD class="tr27 td176"><SPAN class="p11 ft81">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_42"> <DIV id="p42dimg1"> <INGENBILD zsrc="HD0323642x1.jpg/" id="p42img1"> </DIV> <DIV> <DIV id="id_1"> <P class="p112 ft2">Prop. 2025/26:236</P> <P class="p280 ft2">42</P> </DIV> <DIV id="id_2"> <P class="p132 ft23">Skälen för regeringens förslag</P> <P class="p170 ft2">I detta avsnitt lämnas förslag till en ny inkomstberäkning för de inkomsttitlar som påverkas av de förslag som lämnas i denna proposition. Den ändrade inkomstberäkningen redovisas i <A href="#page_42">Tabell 7.1. </A>Av tabellen framgår bruttoeffekten av förslagen på respektive inkomsttitel.</P> <P class="p281 ft9">Tabell 7.1 Specifikation av ändrad beräkning av statens inkomster för 2026</P> <P class="p251 ft10">Tusentals kronor</P> <TABLE cellpadding=0 cellspacing=0 class="t51"> <TR> <TD class="tr8 td36"><SPAN class="p11 ft18">Inkomsttitel</SPAN> </TD> <TD class="tr8 td177"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr8 td178"><SPAN class="p12 ft9">Godkänd</SPAN> </TD> <TD class="tr8 td179"><SPAN class="p282 ft9">Ny</SPAN> </TD> <TD class="tr8 td180"><SPAN class="p26 ft18">Bruttoeffekt</SPAN> </TD> </TR> <TR> <TD class="tr11 td36"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td177"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td178"><SPAN class="p12 ft15">beräkning</SPAN> </TD> <TD class="tr11 td179"><SPAN class="p282 ft18">beräkning</SPAN> </TD> <TD class="tr11 td180"><SPAN class="p26 ft11">av åtgärd på</SPAN> </TD> </TR> <TR> <TD class="tr5 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td177"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td178"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td179"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td180"><SPAN class="p26 ft11">inkomstsidan</SPAN> </TD> </TR> <TR> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td181"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td182"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td183"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td184"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td36"><SPAN class="p11 ft17">1432</SPAN> </TD> <TD class="tr5 td177"><SPAN class="p11 ft17">Energiskatt bensin</SPAN> </TD> <TD class="tr5 td178"><SPAN class="p12 ft17">3 586 859</SPAN> </TD> <TD class="tr5 td179"><SPAN class="p282 ft17">2 666 859</SPAN> </TD> <TD class="tr5 td180"><SPAN class="p26 ft17"><NOBR>-920</NOBR> 000</SPAN> </TD> </TR> <TR> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td181"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td182"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td183"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td184"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td177"><SPAN class="p11 ft17">Energiskatt</SPAN> </TD> <TD class="tr5 td178"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td179"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td180"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td36"><SPAN class="p11 ft17">1433</SPAN> </TD> <TD class="tr4 td177"><SPAN class="p11 ft17">oljeprodukter</SPAN> </TD> <TD class="tr4 td178"><SPAN class="p12 ft17">5 293 387</SPAN> </TD> <TD class="tr4 td179"><SPAN class="p282 ft17">4 653 387</SPAN> </TD> <TD class="tr4 td180"><SPAN class="p26 ft17"><NOBR>-640</NOBR> 000</SPAN> </TD> </TR> </TABLE> <P class="p251 ft51">Källa: Egna beräkningar.</P> <P class="p283 ft2">Förslaget om införandet av en tillfälligt sänkt skatt på bensin och diesel påverkar inkomsttitel 1432 Energiskatt bensin inom inkomsthuvudgrupp 1430 Energiskatt. Enligt den av riksdagen godkända inkomstberäkningen för 2026 uppgår inkomsttitel 1432 Energiskatt bensin till 3 587 miljoner kronor (prop. 2025/26:1). Prognosen har reviderats med <NOBR>-920</NOBR> miljoner kronor till följd av förslaget om införandet av en tillfälligt sänkt skatt på bensin och diesel.</P> <P class="p166 ft2">Även inkomsttitel 1433 Energiskatt oljeprodukter inom inkomsthuvudgrupp 1430 Energiskatt påverkas. Enligt den av riksdagen godkända inkomstberäkningen för 2026 uppgår inkomsttitel 1433 Energiskatt oljeprodukter till 5 293 miljoner kronor. Prognosen har reviderats med <NOBR>-640</NOBR> miljoner kronor till följd av förslaget om införandet av en tillfälligt sänkt skatt på bensin och diesel.</P> <P class="p284 ft2">Mot denna bakgrund föreslår regeringen att den ändrade beräkningen av inkomster i statens budget för 2026 som redovisas i <A href="#page_42">Tabell 7.1 </A>godkänns.</P> <P class="p148 ft22"><SPAN class="ft20">7.3</SPAN><SPAN class="ft21">Konsekvenser för statens budget</SPAN></P> <P class="p285 ft2">De förslag som lämnas i denna proposition innebär att anvisade medel ökar med 2,4 miljarder kronor 2026. På inkomstsidan av statens budget lämnas förslag om att sänka skatten på bensin och diesel, förslaget beräknas minska statens inkomster med 1,6 miljarder kronor 2026. Sammantaget beräknas den offentliga förvaltningens finansiella sparande och statens budgetsaldo försämras med ca 4,1 miljarder kronor.</P> </DIV> </DIV> </DIV> <DIV id="page_43"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p132 ft1">Sammanfattning av promemorian Tillfälligt sänkt skatt på bensin och diesel</P> </DIV> <DIV id="id_1_2"> <P class="p132 ft2">Prop. 2025/26:236 Bilaga 1</P> </DIV> </DIV> <DIV id="id_2"> <P class="p286 ft2">För att motverka stigande drivmedelspriser till följd av det pågående kriget i Iran föreslås att skatten på bensin och diesel tillfälligt sänks till EU:s minimiskattenivå under perioden 1 <NOBR>maj–30</NOBR> september 2026.</P> <P class="p287 ft2">Dessutom föreslås följdändringar för nedsättningen av skatt på jordbruksdiesel för tiden mellan den 1 maj 2026 och den 31 december 2026.</P> <P class="p287 ft2">Lagändringarna föreslås träda i kraft den 1 maj 2026, den 1 oktober 2026 och den 1 januari 2027.</P> <P class="p288 ft2">43</P> </DIV> </DIV> <DIV id="page_44"> <DIV id="p44dimg1"> <INGENBILD zsrc="HD0323644x1.jpg/" id="p44img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t52"> <TR> <TD class="tr30 td1"><SPAN class="p11 ft2">Prop. 2025/26:236</SPAN> </TD> <TD colspan=4 class="tr30 td185"><SPAN class="p11 ft1">Promemorians lagförslag</SPAN> </TD> </TR> <TR> <TD class="tr5 td1"><SPAN class="p11 ft2">Bilaga 2</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td186"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td59"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr1 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr1 td185"><SPAN class="p11 ft22">Förslag till lag om ändring i lagen (1994:1776) om skatt</SPAN> </TD> </TR> <TR> <TD class="tr20 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr20 td77"><SPAN class="p11 ft22">på energi</SPAN> </TD> <TD class="tr20 td186"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr20 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr20 td59"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr7 td185"><SPAN class="p11 ft2">Härigenom föreskrivs att 2 kap. 1 § och 6 a kap. 2 a § lagen (1994:1776)</SPAN> </TD> </TR> <TR> <TD class="tr5 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr5 td185"><SPAN class="p11 ft2">om skatt på energi ska ha följande lydelse.</SPAN> </TD> </TR> <TR> <TD class="tr34 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr34 td77"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr34 td11"><SPAN class="p289 ft41">Nuvarande lydelse</SPAN> </TD> </TR> <TR> <TD class="tr34 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr34 td77"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr34 td186"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr34 td187"><SPAN class="p290 ft23">2 kap.</SPAN> </TD> </TR> <TR> <TD class="tr5 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td186"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td187"><SPAN class="p291 ft2">1 §</SPAN> </TD> </TR> <TR> <TD class="tr5 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr5 td185"><SPAN class="p292 ft2">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket</SPAN> </TD> </TR> <TR> <TD class="tr4 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr4 td185"><SPAN class="p11 ft2">eller 1 b §, betalas för följande bränslen med angivna belopp:</SPAN> </TD> </TR> <TR> <TD class="tr4 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td78"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td188"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td72"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td189"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td1"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td77"><SPAN class="p39 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr11 td186"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr11 td12"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p35 ft24">Skattebelopp</SPAN> </TD> </TR> <TR> <TD class="tr17 td1"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr17 td77"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr17 td186"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr17 td12"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td189"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td1"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td77"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td186"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td12"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td59"><SPAN class="p35 ft26">Energiskatt Koldioxid- Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td1"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td77"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td186"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td12"><SPAN class="p11 ft14">&nbsp;</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p293 ft24">skatt</SPAN> </TD> </TR> </TABLE> <P class="p294 ft26"><SPAN class="ft27">1.</SPAN><SPAN class="ft28">2710 11 41, Bensin som uppfyller</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t29"> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 45</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">krav för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2710 11 49</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td39"><SPAN class="p11 ft24">– motorbensin</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft31">1 kr 52 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr5 td40"><SPAN class="p11 ft27"><SPAN class="ft32">4 </SPAN>kr <SPAN class="ft32">79 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– alkylatbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 kr 04 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27"><SPAN class="ft32">4 </SPAN>kr <SPAN class="ft32">31 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) miljöklass 2</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 kr 56 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27">4 kr <SPAN class="ft32">83 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">2.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 11 31,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Annan bensin än som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24"><SPAN class="ft31">2 </SPAN>kr <SPAN class="ft31">63 </SPAN>öre</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft27">5 kr <SPAN class="ft32">90 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2710 11 51</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">avses under 1 eller 7</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 59</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">3.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 19 21,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Eldningsolja,</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 25,</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">dieselbrännolja,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2710 19 41–</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">fotogen, m.m. som</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 61–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2710 19 69</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) har försetts med</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">318 kr</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 642 kr</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft24">3 960 kr</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">märk- och färgämnen</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">eller ger mindre än</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">85 volymprocent</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p11 ft24">destillat vid 350°C,</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p295 ft27">b) inte har försetts med märk- och färgämnen och ger minst</P> <P class="p296 ft30">85 volymprocent destillat vid 350°C, tillhörig</P> <P class="p132 ft2">44</P> </DIV> <DIV id="page_45"> <DIV id="p45dimg1"> <INGENBILD zsrc="HD0323645x1.jpg/" id="p45img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <TABLE cellpadding=0 cellspacing=0 class="t53"> <TR> <TD class="tr5 td47"><SPAN class="p39 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td48"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr5 td21"><SPAN class="p40 ft24">Skattebelopp</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td47"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr17 td48"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft26">Energiskatt</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">Koldioxid-</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr15 td47"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td21"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">skatt</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft26">miljöklass 1</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft43">1 150 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">2 811 kr</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft43">3 961 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td48"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td21"><SPAN class="p40 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td49"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft26">miljöklass 2</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft43">1 572 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">2 811 kr</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft43">4 383 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td48"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td21"><SPAN class="p40 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td49"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft27">miljöklass 3 eller inte</SPAN> </TD> <TD class="tr11 td21"><SPAN class="p40 ft31">1 791 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">2 811 kr</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p11 ft31">4 602 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td47"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p11 ft30">tillhör någon</SPAN> </TD> <TD class="tr15 td21"><SPAN class="p40 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft24">miljöklass</SPAN> </TD> <TD class="tr11 td21"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p42 ft30"><SPAN class="ft27">4.</SPAN><SPAN class="ft47">2711 12 11– Gasol m.m. som</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t54"> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2711 19 00</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">används för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">0 kr per</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">4 576 kr per</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">4 576 kr per</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">motordrivet fordon,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">1 475 kr per</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">4 576 kr per</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">6 051 kr per</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr16 td53"><SPAN class="p14 ft24">5.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2711 11 00,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Naturgas som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">2711 21 00</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">används för</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">0 kr per</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 256 kr per</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">3 256 kr per</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">motordrivet fordon,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">1 268 kr per</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 256 kr per</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">4 524 kr per</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">som avses under a</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr35 td53"><SPAN class="p14 ft24">6.</SPAN> </TD> <TD class="tr35 td38"><SPAN class="p43 ft24">2701, 2702</SPAN> </TD> <TD class="tr35 td39"><SPAN class="p11 ft24">Kol och koks</SPAN> </TD> <TD class="tr35 td35"><SPAN class="p11 ft24">874 kr</SPAN> </TD> <TD class="tr35 td35"><SPAN class="p11 ft24">3 784 kr</SPAN> </TD> <TD class="tr35 td49"><SPAN class="p11 ft24">4 658 kr</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">eller 2704</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per 1 000 kg</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per 1 000 kg</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">per 1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr16 td53"><SPAN class="p14 ft24">7.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 11 31</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Flygbensin med en</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft31">1 kr 56 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td49"><SPAN class="p11 ft24">4 kr <SPAN class="ft31">83 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">blyhalt om högst</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">0,005 gram per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td54"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_1_2"> <P class="p132 ft2">Prop. 2025/26:236 Bilaga 2</P> </DIV> </DIV> <DIV id="id_2"> <P class="p297 ft2">I fall som avses i 5 kap. 16 § 3 och 4 samt 6 kap. 10 § 3 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p298 ft2">I fall som avses i 5 kap. 16 § 6 a och b och 6 kap. 10 § 4 tas skatt ut med ett belopp som motsvarar</P> <P class="p299 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft36">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P> <P class="p298 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft36">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="p300 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft36">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="p298 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft36">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="p298 ft2"><SPAN class="ft2">5.</SPAN><SPAN class="ft36">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</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t40"> <TR> <TD class="tr4 td190"><SPAN class="p11 ft2">bränsle enligt första stycket 3 a.</SPAN> </TD> <TD rowspan=2 class="tr3 td28"><SPAN class="p14 ft2">45</SPAN> </TD> </TR> <TR> <TD class="tr22 td190"><SPAN class="p11 ft44">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_46"> <DIV id="p46dimg1"> <INGENBILD zsrc="HD0323646x1.jpg/" id="p46img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p132 ft2">Prop. 2025/26:236 Bilaga 2</P> </DIV> <DIV id="id_1_2"> <P class="p301 ft2">I fall som avses i 5 kap. 16 § 6 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P> <P class="p302 ft3">Föreslagen lydelse</P> <P class="p303 ft23"><SPAN class="ft23">2</SPAN><SPAN class="ft45">kap. </SPAN><SPAN class="ft2">1 §</SPAN><A href="#page_46"><SPAN class="ft38">1</SPAN></A></P> <P class="p304 ft2">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket eller 1 b §, betalas för följande bränslen med angivna belopp:</P> </DIV> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t55"> <TR> <TD class="tr5 td30"><SPAN class="p11 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr11 td31"><SPAN class="p35 ft24">Skattebelopp</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td30"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p35 ft30">Energiskatt</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">Koldioxid-</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td30"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">skatt</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p294 ft26"><SPAN class="ft27">1.</SPAN><SPAN class="ft28">2710 11 41, Bensin som uppfyller</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t56"> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2710 11 45</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">krav för</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– motorbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">70 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27"><SPAN class="ft32">3 </SPAN>kr <SPAN class="ft32">97 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– alkylatbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">70 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27"><SPAN class="ft32">3 </SPAN>kr <SPAN class="ft32">97 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) miljöklass 2</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">74 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27">4 kr <SPAN class="ft32">01 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">2.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 11 31,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Annan bensin än som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24"><SPAN class="ft31">1 </SPAN>kr <SPAN class="ft31">81 </SPAN>öre</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft27">5 kr <SPAN class="ft32">08 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 51</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">avses under 1 eller 7</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2710 11 59</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">3.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 19 21,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Eldningsolja,</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 25,</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">dieselbrännolja,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 41–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fotogen, m.m. som</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">eller</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 61–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 69</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) har försetts med</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">318 kr</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 642 kr</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft24">3 960 kr</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">märk- och färgämnen</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">eller ger mindre än</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">85 volymprocent</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">destillat vid 350°C,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) inte har försetts</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">med märk- och</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">färgämnen och ger</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">minst</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">85 volymprocent</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">destillat vid 350°C,</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">tillhörig</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">831 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">2 811 kr</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft31">3 642 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr11 td40"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p11 ft24">miljöklass 2</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft31">1 253 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">2 811 kr</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p11 ft31">4 064 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> </TABLE> <TABLE cellpadding=0 cellspacing=0 class="t57"> <TR> <TD class="tr8 td64"><SPAN class="p57 ft2">46</SPAN> </TD> <TD class="tr8 td58"><SPAN class="p58 ft27"><SPAN class="ft40">1 </SPAN>Senaste lydelse 2024:1145.</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_47"> <DIV id="p47dimg1"> <INGENBILD zsrc="HD0323647x1.jpg/" id="p47img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <TABLE cellpadding=0 cellspacing=0 class="t53"> <TR> <TD class="tr5 td47"><SPAN class="p39 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td48"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr5 td21"><SPAN class="p40 ft24">Skattebelopp</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td47"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr17 td48"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft26">Energiskatt</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">Koldioxid-</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr15 td47"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td21"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">skatt</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft27">miljöklass 3 eller inte</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft43">1 472 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">2 811 kr</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft43">4 283 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft26">tillhör någon</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft24">miljöklass</SPAN> </TD> <TD class="tr11 td21"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p42 ft26"><SPAN class="ft27">4.</SPAN><SPAN class="ft35">2711 12 11– Gasol m.m. som</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t54"> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2711 19 00</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">används för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">0 kr per</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">4 576 kr per</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">4 576 kr per</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">motordrivet fordon,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">1 475 kr per</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">4 576 kr per</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">6 051 kr per</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr16 td53"><SPAN class="p14 ft24">5.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2711 11 00,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Naturgas som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2711 21 00</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">används för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">0 kr per</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 256 kr per</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">3 256 kr per</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">motordrivet fordon,</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">1 268 kr per</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 256 kr per</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">4 524 kr per</SPAN> </TD> </TR> <TR> <TD class="tr5 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td39"><SPAN class="p11 ft24">som avses under a</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td49"><SPAN class="p11 ft24">1 000 m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr18 td53"><SPAN class="p14 ft24">6.</SPAN> </TD> <TD class="tr18 td38"><SPAN class="p43 ft24">2701, 2702</SPAN> </TD> <TD class="tr18 td39"><SPAN class="p11 ft24">Kol och koks</SPAN> </TD> <TD class="tr18 td35"><SPAN class="p11 ft24">874 kr</SPAN> </TD> <TD class="tr18 td35"><SPAN class="p11 ft24">3 784 kr</SPAN> </TD> <TD class="tr18 td49"><SPAN class="p11 ft24">4 658 kr</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller 2704</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr16 td53"><SPAN class="p14 ft24">7.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 11 31</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Flygbensin med en</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft31">74 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td49"><SPAN class="p11 ft24">4 kr <SPAN class="ft31">01 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">blyhalt om högst</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">0,005 gram per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td54"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_1_2"> <P class="p132 ft2">Prop. 2025/26:236 Bilaga 2</P> </DIV> </DIV> <DIV id="id_2"> <P class="p305 ft2">I fall som avses i 5 kap. 16 § 3 och 4 samt 6 kap. 10 § 3 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p287 ft2">I fall som avses i 5 kap. 16 § 6 a och b och 6 kap. 10 § 4 tas skatt ut med ett belopp som motsvarar</P> <P class="p306 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft36">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P> <P class="p305 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft36">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="p306 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft36">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="p287 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft36">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="p287 ft2"><SPAN class="ft2">5.</SPAN><SPAN class="ft36">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="p306 ft2">I fall som avses i 5 kap. 16 § 6 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P> <P class="p307 ft2">47</P> </DIV> </DIV> <DIV id="page_48"> <DIV id="p48dimg1"> <INGENBILD zsrc="HD0323648x1.jpg/" id="p48img1"> </DIV> <DIV> <DIV id="id_1"> <P class="p308 ft2">Prop. 2025/26:236 Bilaga 2</P> <P class="p309 ft2">48</P> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t58"> <TR> <TD class="tr5 td59"><SPAN class="p11 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr5 td60"><SPAN class="p11 ft41">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p310 ft23">6 a kap.</P> <P class="p311 ft2">2 a §<A href="#page_48"><SPAN class="ft38">2</SPAN></A></P> <P class="p168 ft2">För drift av skepp och båtar utan medgivande enligt 2 kap. 9 § samt andra motordrivna fordon än personbilar, lastbilar och bussar medges befrielse från koldioxidskatt med 2 553 kronor per kubikmeter bränsle som avses i 2 kap. 1 § första stycket 3 b, om det förbrukas i yrkesmässig</P> <P class="p312 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft36">jordbruks- eller skogsbruksverksamhet, eller</SPAN></P> <P class="p130 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft36">vattenbruksverksamhet.</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t59"> <TR> <TD class="tr5 td59"><SPAN class="p64 ft2">För sådan förbrukning som avses</SPAN> </TD> <TD class="tr5 td61"><SPAN class="p14 ft2">För sådan förbrukning som avses</SPAN> </TD> </TR> <TR> <TD class="tr5 td59"><SPAN class="p64 ft2">i första stycket ska även befrielse</SPAN> </TD> <TD class="tr5 td61"><SPAN class="p14 ft2">i första stycket ska även befrielse</SPAN> </TD> </TR> <TR> <TD class="tr5 td59"><SPAN class="p64 ft2">från energiskatt medges med</SPAN> </TD> <TD class="tr5 td61"><SPAN class="p14 ft2">från energiskatt medges med</SPAN> </TD> </TR> <TR> <TD class="tr4 td59"><SPAN class="p313 ft2"><SPAN class="ft3">1 150 </SPAN>kronor per kubikmeter.</SPAN> </TD> <TD class="tr4 td61"><SPAN class="p314 ft2"><SPAN class="ft3">831 </SPAN>kronor per kubikmeter.</SPAN> </TD> </TR> </TABLE> <P class="p165 ft2">När det gäller skepp och båtar för vilka fiskelicens som inte är begränsad till fiske enbart i enskilt vatten meddelats enligt fiskelagen (1993:787) medges skattebefrielse enligt första stycket också för bränsle som avses i 2 kap. 1 § första stycket 3 a.</P> <P class="p315 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft36">Denna lag träder i kraft den 1 maj 2026.</SPAN></P> <P class="p301 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft37">Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</SPAN></P> <P class="p316 ft24"><SPAN class="ft82">2</SPAN><SPAN class="ft83">Senaste lydelse 2025:1357.</SPAN></P> </DIV> </DIV> </DIV> <DIV id="page_49"> <DIV id="p49dimg1"> <INGENBILD zsrc="HD0323649x1.jpg/" id="p49img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p317 ft22">Förslag till lag om ändring i lagen (2025:1358) om ändring i lagen (1994:1776) om skatt på energi</P> <P class="p318 ft2">Härigenom föreskrivs att 2 kap. 1 och 1 b §§ lagen (1994:1776) om skatt på energi i stället för lydelsen enligt lagen (2025:1358) om ändring i den lagen ska ha följande lydelse.</P> <P class="p319 ft3">Lydelse enligt SFS 2025:1358</P> <P class="p320 ft23"><SPAN class="ft23">2</SPAN><SPAN class="ft45">kap. </SPAN><SPAN class="ft2">1 §</SPAN></P> <P class="p321 ft2">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket eller 1 b §, betalas för följande bränslen med angivna belopp:</P> </DIV> <DIV id="id_1_2"> <P class="p132 ft2">Prop. 2025/26:236 Bilaga 2</P> </DIV> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t60"> <TR> <TD class="tr4 td64"><SPAN class="p11 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr4 td48"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr5 td66"><SPAN class="p40 ft24">Skattebelopp</SPAN> </TD> <TD class="tr5 td52"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td64"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td65"><SPAN class="p40 ft26">Energiskatt Koldioxid-</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td65"><SPAN class="p75 ft24">skatt</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p322 ft26"><SPAN class="ft27">1.</SPAN><SPAN class="ft35">2710 11 41, Bensin som uppfyller</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t61"> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">2710 11 45</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">krav för</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 11 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td28"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– motorbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 kr 52 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td28"><SPAN class="p11 ft24"><SPAN class="ft31">4 </SPAN>kr <SPAN class="ft31">79 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– alkylatbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 kr 04 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td28"><SPAN class="p11 ft24"><SPAN class="ft31">4 </SPAN>kr <SPAN class="ft31">31 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) miljöklass 2</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 kr 56 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td28"><SPAN class="p11 ft24">4 kr <SPAN class="ft31">83 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">2.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 11 31,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Annan bensin än som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24"><SPAN class="ft31">2 </SPAN>kr <SPAN class="ft31">63 </SPAN>öre</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td28"><SPAN class="p11 ft24"><SPAN class="ft31">5 </SPAN>kr <SPAN class="ft31">90 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 11 51</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">avses under 1 eller 7</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">2710 11 59</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">3.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 19 21,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Eldningsolja,</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td28"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 25,</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">dieselbrännolja,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 41–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fotogen, m.m. som</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">eller</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 61–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 69</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) har försetts med</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">318 kr</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 642 kr</SPAN> </TD> <TD class="tr4 td28"><SPAN class="p11 ft24">3 960 kr</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">märk- och färgämnen</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td28"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">eller ger mindre än</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">85 volymprocent</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">destillat vid 350 °C,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) inte har försetts</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td28"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">med märk- och</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">färgämnen och ger</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">minst</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">85 volymprocent</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">destillat vid 350 °C,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">tillhörig</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 150 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">2 811 kr</SPAN> </TD> <TD class="tr4 td28"><SPAN class="p11 ft31">3 961 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr31 td37"><SPAN class="p11 ft84">&nbsp;</SPAN> </TD> <TD class="tr31 td38"><SPAN class="p11 ft84">&nbsp;</SPAN> </TD> <TD class="tr31 td39"><SPAN class="p11 ft84">&nbsp;</SPAN> </TD> <TD class="tr31 td35"><SPAN class="p11 ft85">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr31 td35"><SPAN class="p11 ft85">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr31 td28"><SPAN class="p11 ft85">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td28"><SPAN class="p323 ft2">49</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_50"> <DIV id="p50dimg1"> <INGENBILD zsrc="HD0323650x1.jpg/" id="p50img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p132 ft2">Prop. 2025/26:236 Bilaga 2</P> </DIV> <DIV id="id_1_2"> <TABLE cellpadding=0 cellspacing=0 class="t53"> <TR> <TD class="tr5 td77"><SPAN class="p39 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr5 td34"><SPAN class="p35 ft24">Skattebelopp</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td77"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr17 td18"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td77"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">Energiskatt</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">Koldioxid-</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr15 td77"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">skatt</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td78"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td77"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft26">miljöklass 2</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft43">1 572 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">2 811 kr</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft43">4 383 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td77"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td34"><SPAN class="p35 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td36"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td77"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft26">miljöklass 3 eller inte</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft43">1 791 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">2 811 kr</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft43">4 602 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td77"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft26">tillhör någon</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td77"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p11 ft24">miljöklass</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p324 ft26"><SPAN class="ft27">4.</SPAN><SPAN class="ft28">2711 12 11– Gasol m.m. som</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t9"> <TR> <TD class="tr14 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2711 19 00</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">används för</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">0 öre</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr5 td36"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">motordrivet fordon,</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per kWh</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per kWh</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr16 td12"><SPAN class="p14 ft24">5.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2711 11 00,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Naturgas som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2711 21 00</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">används för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">0 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">motordrivet fordon,</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per kWh</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per kWh</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr16 td12"><SPAN class="p14 ft24">6.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2701, 2702</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Kol och koks</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">874 kr</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 784 kr</SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft24">4 658 kr</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller 2704</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr16 td12"><SPAN class="p14 ft24">7.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 11 31</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Flygbensin med en</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft31">1 kr 56 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft24">4 kr <SPAN class="ft31">83 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">blyhalt om högst</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">0,005 gram per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td72"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t62"> <TR> <TD class="tr8 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr8 td75"><SPAN class="p14 ft2">I fall som avses i 5 kap. 16 § 3 och 4 samt 6 kap. 10 § 3 tas skatt ut med</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p58 ft2">bränslets olika användningssätt.</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">I fall som avses i 5 kap. 16 § 6 a och b och 6 kap. 10 § 4 tas skatt ut med</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p58 ft2">ett belopp som motsvarar</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p14 ft2">1. skatten som gäller för bränsle enligt första stycket 3 b, om bränsle</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p58 ft2">enligt första stycket 3 a har förvärvats utan skatt,</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">2. skillnaden mellan de skattebelopp som gäller för bränsle enligt första</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p14 ft2">stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p58 ft2">första stycket 3 a har förvärvats med skatt,</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">3. skatten som gäller för annat bränsle enligt första stycket, om sådant</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p58 ft2">bränsle i annat fall än som avses i 1 har förvärvats utan skatt,</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p80 ft2">4. skatten som gäller för det bränsle enligt första stycket som det</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">använda bränslet anses likvärdigt med enligt 3 eller 4 §, om bränsle enligt</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p58 ft2">3 eller 4 § har förvärvats utan skatt, och</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">5. skillnaden mellan de skattebelopp som gäller för bränsle enligt första</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt 3</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p14 ft2">eller 4 § har förvärvats med skatt som motsvarar skatten som gäller för</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p58 ft2">bränsle enligt första stycket 3 a.</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">I fall som avses i 5 kap. 16 § 6 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende</SPAN> </TD> </TR> <TR> <TD class="tr19 td64"><SPAN class="p57 ft2">50</SPAN> </TD> <TD class="tr19 td75"><SPAN class="p58 ft2">flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_51"> <DIV id="p51dimg1"> <INGENBILD zsrc="HD0323651x1.jpg/" id="p51img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t63"> <TR> <TD class="tr8 td95"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr8 td191"><SPAN class="p11 ft2">Prop. 2025/26:236</SPAN> </TD> </TR> <TR> <TD class="tr4 td95"><SPAN class="p11 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr4 td191"><SPAN class="p11 ft2">Bilaga 2</SPAN> </TD> </TR> </TABLE> <P class="p127 ft23">2 kap.</P> <P class="p128 ft2">1 §</P> <P class="p325 ft2">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="t64"> <TR> <TD class="tr11 td64"><SPAN class="p11 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr11 td65"><SPAN class="p40 ft24">Skattebelopp</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td64"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr17 td48"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td66"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td64"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td65"><SPAN class="p40 ft26">Energiskatt Koldioxid-</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td65"><SPAN class="p75 ft24">skatt</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p326 ft30"><SPAN class="ft27">1.</SPAN><SPAN class="ft47">2710 11 41, Bensin som uppfyller</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t34"> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 11 45</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">krav för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 11 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– motorbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">70 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27"><SPAN class="ft32">3 </SPAN>kr <SPAN class="ft32">97 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– alkylatbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">70 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27"><SPAN class="ft32">3 </SPAN>kr <SPAN class="ft32">97 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) miljöklass 2</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">74 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27">4 kr <SPAN class="ft32">01 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">2.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 11 31,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Annan bensin än som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24"><SPAN class="ft31">1 </SPAN>kr <SPAN class="ft31">81 </SPAN>öre</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft27">5 kr <SPAN class="ft32">08 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 11 51</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">avses under 1 eller 7</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">eller</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 11 59</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">3.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 19 21,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Eldningsolja,</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 25,</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">dieselbrännolja,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 41–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fotogen, m.m. som</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">2710 19 49</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 61–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">2710 19 69</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) har försetts med</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">318 kr</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 642 kr</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft24">3 960 kr</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">märk- och färgämnen</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">eller ger mindre än</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">85 volymprocent</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">destillat vid 350 °C,</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) inte har försetts</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">med märk- och</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">färgämnen och ger</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">minst</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">85 volymprocent</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">destillat vid 350 °C,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">tillhörig</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">831 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">2 811 kr</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft31">3 642 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td40"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">miljöklass 2</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft43">1 253 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">2 811 kr</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft43">4 064 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td40"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p11 ft24">miljöklass 3 eller inte</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft31">1 472 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">2 811 kr</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p11 ft31">4 283 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">tillhör någon</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p11 ft24">miljöklass</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p327 ft2">51</P> </DIV> <DIV id="page_52"> <DIV id="p52dimg1"> <INGENBILD zsrc="HD0323652x1.jpg/" id="p52img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p132 ft2">Prop. 2025/26:236 Bilaga 2</P> </DIV> <DIV id="id_1_2"> <TABLE cellpadding=0 cellspacing=0 class="t65"> <TR> <TD class="tr5 td30"><SPAN class="p11 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr5 td34"><SPAN class="p35 ft24">Skattebelopp</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td30"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr17 td18"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td30"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">Energiskatt</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">Koldioxid-</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td30"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">skatt</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p328 ft30"><SPAN class="ft27">4.</SPAN><SPAN class="ft39">2711 12 11– Gasol m.m. som</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t54"> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2711 19 00</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">används för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">0 öre</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr5 td36"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">motordrivet fordon,</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per kWh</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per kWh</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr16 td12"><SPAN class="p14 ft24">5.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2711 11 00,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Naturgas som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2711 21 00</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">används för</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">0 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">motordrivet fordon,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr16 td12"><SPAN class="p14 ft24">6.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2701, 2702</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Kol och koks</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">874 kr</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 784 kr</SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft24">4 658 kr</SPAN> </TD> </TR> <TR> <TD class="tr14 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">eller 2704</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per 1 000 kg</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per 1 000 kg</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">per 1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr16 td12"><SPAN class="p14 ft24">7.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 11 31</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Flygbensin med en</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft31">74 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft24">4 kr <SPAN class="ft31">01 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">blyhalt om högst</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">0,005 gram per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td72"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="id_2"> <P class="p91 ft2">I fall som avses i 5 kap. 16 § 3 och 4 samt 6 kap. 10 § 3 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p89 ft2">I fall som avses i 5 kap. 16 § 6 a och b och 6 kap. 10 § 4 tas skatt ut med ett belopp som motsvarar</P> <P class="p116 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft37">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P> <P class="p89 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft37">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="p90 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft37">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="p89 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft37">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="p89 ft2"><SPAN class="ft2">5.</SPAN><SPAN class="ft37">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="p90 ft2">I fall som avses i 5 kap. 16 § 6 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P> <P class="p329 ft2">52</P> </DIV> </DIV> <DIV id="page_53"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t66"> <TR> <TD colspan=3 class="tr8 td192"><SPAN class="p11 ft3">Lydelse enligt SFS 2025:1358</SPAN> </TD> <TD class="tr8 td193"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr8 td46"><SPAN class="p11 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr8 td194"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr8 td195"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr23 td10"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr23 td196"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr23 td194"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr23 td39"><SPAN class="p330 ft2">1 b §</SPAN> </TD> <TD class="tr23 td90"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr23 td194"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr23 td195"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td46"><SPAN class="p43 ft2">För kalenderåret</SPAN> </TD> <TD class="tr5 td194"><SPAN class="p282 ft3">2027</SPAN> </TD> <TD class="tr5 td193"><SPAN class="p94 ft49">och</SPAN> </TD> <TD colspan=2 class="tr5 td46"><SPAN class="p43 ft2">För kalenderåret</SPAN> </TD> <TD class="tr5 td194"><SPAN class="p282 ft3">2028</SPAN> </TD> <TD class="tr5 td195"><SPAN class="p14 ft49">och</SPAN> </TD> </TR> <TR> <TD class="tr4 td10"><SPAN class="p11 ft2">efterföljande</SPAN> </TD> <TD colspan=2 class="tr4 td191"><SPAN class="p331 ft2">kalenderår</SPAN> </TD> <TD class="tr4 td193"><SPAN class="p94 ft2">ska</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft2">efterföljande</SPAN> </TD> <TD colspan=2 class="tr4 td60"><SPAN class="p331 ft2">kalenderår</SPAN> </TD> <TD class="tr4 td195"><SPAN class="p14 ft2">ska</SPAN> </TD> </TR> <TR> <TD class="tr5 td10"><SPAN class="p11 ft2">energiskatt</SPAN> </TD> <TD class="tr5 td196"><SPAN class="p97 ft2">och</SPAN> </TD> <TD colspan=2 class="tr5 td197"><SPAN class="p94 ft2">koldioxidskatt</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft2">energiskatt</SPAN> </TD> <TD class="tr5 td90"><SPAN class="p278 ft2">och</SPAN> </TD> <TD colspan=2 class="tr5 td109"><SPAN class="p14 ft2">koldioxidskatt</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td79"><SPAN class="p11 ft2">betalas med belopp som räknas om</SPAN> </TD> <TD colspan=4 class="tr5 td198"><SPAN class="p11 ft2">betalas med belopp som räknas om</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td79"><SPAN class="p11 ft2">enligt andra och fjärde styckena.</SPAN> </TD> <TD colspan=4 class="tr4 td198"><SPAN class="p11 ft2">enligt andra och fjärde styckena.</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td79"><SPAN class="p11 ft2">Regeringen fastställer varje år före</SPAN> </TD> <TD colspan=4 class="tr5 td198"><SPAN class="p11 ft2">Regeringen fastställer varje år före</SPAN> </TD> </TR> <TR> <TD class="tr5 td10"><SPAN class="p11 ft2">november</SPAN> </TD> <TD class="tr5 td196"><SPAN class="p11 ft2">månads</SPAN> </TD> <TD class="tr5 td194"><SPAN class="p200 ft2">utgång</SPAN> </TD> <TD class="tr5 td193"><SPAN class="p94 ft2">de</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft2">november</SPAN> </TD> <TD class="tr5 td90"><SPAN class="p11 ft2">månads</SPAN> </TD> <TD class="tr5 td194"><SPAN class="p200 ft2">utgång</SPAN> </TD> <TD class="tr5 td195"><SPAN class="p14 ft2">de</SPAN> </TD> </TR> <TR> <TD class="tr4 td10"><SPAN class="p11 ft2">skattebelopp</SPAN> </TD> <TD class="tr4 td196"><SPAN class="p43 ft2">som</SPAN> </TD> <TD colspan=2 class="tr4 td197"><SPAN class="p94 ft2">enligt denna</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft49">skattebelopp</SPAN> </TD> <TD class="tr4 td90"><SPAN class="p43 ft2">som</SPAN> </TD> <TD colspan=2 class="tr4 td109"><SPAN class="p14 ft2">enligt denna</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td79"><SPAN class="p11 ft2">paragraf ska betalas för påföljande</SPAN> </TD> <TD colspan=4 class="tr5 td198"><SPAN class="p11 ft2">paragraf ska betalas för påföljande</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td79"><SPAN class="p11 ft2">kalenderår. För bränslen som avses</SPAN> </TD> <TD colspan=4 class="tr5 td198"><SPAN class="p11 ft2">kalenderår. För bränslen som avses</SPAN> </TD> </TR> <TR> <TD class="tr4 td10"><SPAN class="p11 ft2">i</SPAN> </TD> <TD class="tr4 td196"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td194"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td193"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft2">i</SPAN> </TD> <TD class="tr4 td90"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td194"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td195"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p332 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft36">1 § första stycket 3 a samt </SPAN><NOBR>4–6</NOBR> ska beloppen för energiskatt och koldioxidskatt räknas om genom att de skattebelopp som gäller den 1 augusti det år då omräkningen sker multipliceras med ett jämförelsetal enligt tredje stycket,</P> <P class="p312 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft36">1 § första stycket 1, 2, 3 b och 7 ska</SPAN></P> <P class="p332 ft2"><SPAN class="ft2">a)</SPAN><SPAN class="ft36">beloppen för koldioxidskatt räknas om genom att de skattebelopp som gäller den 1 augusti det år då omräkningen sker multipliceras med ett jämförelsetal enligt tredje stycket, och</SPAN></P> <P class="p173 ft2"><SPAN class="ft2">b)</SPAN><SPAN class="ft36">beloppen för energiskatt räknas om genom att de skattebelopp som gäller den 1 augusti det år då omräkningen sker multipliceras med ett jämförelsetal enligt tredje stycket, och produkten adderas med ett belopp beräknat som 0,02 multiplicerat med summan av de koldioxidskatte- och energiskattebelopp som gäller den 1 augusti det år då omräkningen sker.</SPAN></P> <P class="p174 ft2">Jämförelsetalet anger förhållandet mellan det allmänna prisläget i juni månad det år då omräkningen sker och prisläget i juni månad närmast föregående år. Jämförelsetalet ska avrundas till fyra decimaler.</P> <P class="p173 ft2">För bränslen som avses i 1 § första stycket 1, 2 och 7 avrundas beloppen enligt andra stycket var för sig till hela kronor och ören. För bränslen som avses i 1 § första stycket 3 och 6 avrundas beloppen enligt andra stycket var för sig till hela kronor. För bränslen som avses i 1 § första stycket 4 och 5 avrundas beloppen enligt andra stycket var för sig till hela tiondels ören.</P> </DIV> <DIV id="id_2"> <P class="p333 ft2">Prop. 2025/26:236 Bilaga 2</P> <P class="p334 ft2">53</P> </DIV> </DIV> </DIV> <DIV id="page_54"> <DIV id="p54dimg1"> <INGENBILD zsrc="HD0323654x1.jpg/" id="p54img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p132 ft2">Prop. 2025/26:236 Bilaga 2</P> </DIV> <DIV id="id_1_2"> <P class="p335 ft22">Förslag till lag om ändring i lagen (1994:1776) om skatt på energi</P> <P class="p336 ft2">Härigenom föreskrivs att 2 kap. 1 § lagen (1994:1776) om skatt på energi ska ha följande lydelse.</P> <P class="p337 ft3">Lydelse enligt förslaget i avsnitt 2.2</P> <P class="p338 ft23">2 kap.</P> <P class="p339 ft2">1 §</P> <P class="p304 ft2">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket eller 1 b §, betalas för följande bränslen med angivna belopp:</P> </DIV> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t55"> <TR> <TD class="tr11 td30"><SPAN class="p11 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr11 td18"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p35 ft24">Skattebelopp</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td30"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr17 td18"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td30"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">Energiskatt</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">Koldioxid-</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td30"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">skatt</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p294 ft26"><SPAN class="ft27">1.</SPAN><SPAN class="ft28">2710 11 41, Bensin som uppfyller</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t29"> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 45</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">krav för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2710 11 49</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– motorbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">70 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27"><SPAN class="ft32">3 </SPAN>kr <SPAN class="ft32">97 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– alkylatbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">70 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27"><SPAN class="ft32">3 </SPAN>kr <SPAN class="ft32">97 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) miljöklass 2</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">74 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27">4 kr <SPAN class="ft32">01 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">2.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 11 31,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Annan bensin än som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24"><SPAN class="ft31">1 </SPAN>kr <SPAN class="ft31">81 </SPAN>öre</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft27">5 kr <SPAN class="ft32">08 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2710 11 51</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">avses under 1 eller 7</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 59</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">3.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 19 21,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Eldningsolja,</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 25,</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">dieselbrännolja,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2710 19 41–</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">fotogen, m.m. som</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 61–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2710 19 69</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) har försetts med</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">318 kr</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 642 kr</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft24">3 960 kr</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">märk- och färgämnen</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">eller ger mindre än</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">85 volymprocent</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">destillat vid 350 °C,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) inte har försetts</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">med märk- och</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">färgämnen och ger</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">minst</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">85 volymprocent</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">destillat vid 350 °C,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">tillhörig</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">831 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">2 811 kr</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft31">3 642 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> </TABLE> <P class="p258 ft2">54</P> </DIV> </DIV> <DIV id="page_55"> <DIV id="p55dimg1"> <INGENBILD zsrc="HD0323655x1.jpg/" id="p55img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <TABLE cellpadding=0 cellspacing=0 class="t53"> <TR> <TD class="tr5 td47"><SPAN class="p39 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td48"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr5 td21"><SPAN class="p40 ft24">Skattebelopp</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td47"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr17 td48"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft26">Energiskatt</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">Koldioxid-</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr15 td47"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td21"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">skatt</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft26">miljöklass 2</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft43">1 253 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">2 811 kr</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft43">4 064 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td48"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td21"><SPAN class="p40 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td49"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft27">miljöklass 3 eller inte</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft43">1 472 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">2 811 kr</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft43">4 283 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft26">tillhör någon</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft24">miljöklass</SPAN> </TD> <TD class="tr11 td21"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p42 ft26"><SPAN class="ft27">4.</SPAN><SPAN class="ft35">2711 12 11– Gasol m.m. som</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t9"> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">2711 19 00</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">används för</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">0 öre</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr5 td49"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">motordrivet fordon,</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per kWh</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per kWh</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr16 td53"><SPAN class="p14 ft24">5.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2711 11 00,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Naturgas som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2711 21 00</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">används för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">0 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">motordrivet fordon,</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per kWh</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per kWh</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr16 td53"><SPAN class="p14 ft24">6.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2701, 2702</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Kol och koks</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">874 kr</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 784 kr</SPAN> </TD> <TD class="tr16 td49"><SPAN class="p11 ft24">4 658 kr</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller 2704</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr16 td53"><SPAN class="p14 ft24">7.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 11 31</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Flygbensin med en</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft31">74 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td49"><SPAN class="p11 ft24">4 kr <SPAN class="ft31">01 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">blyhalt om högst</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">0,005 gram per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td54"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_1_2"> <P class="p132 ft2">Prop. 2025/26:236 Bilaga 2</P> </DIV> </DIV> <DIV id="id_2"> <P class="p340 ft2">I fall som avses i 5 kap. 16 § 3 och 4 samt 6 kap. 10 § 3 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p98 ft2">I fall som avses i 5 kap. 16 § 6 a och b och 6 kap. 10 § 4 tas skatt ut med ett belopp som motsvarar</P> <P class="p84 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft36">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P> <P class="p98 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft36">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="p84 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft36">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="p340 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft36">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="p98 ft2"><SPAN class="ft2">5.</SPAN><SPAN class="ft36">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="p312 ft2">I fall som avses i 5 kap. 16 § 6 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende</P> <TABLE cellpadding=0 cellspacing=0 class="t40"> <TR> <TD class="tr5 td93"><SPAN class="p11 ft2">flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</SPAN> </TD> <TD rowspan=2 class="tr19 td94"><SPAN class="p14 ft2">55</SPAN> </TD> </TR> <TR> <TD class="tr24 td93"><SPAN class="p11 ft46">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_56"> <DIV id="p56dimg1"> <INGENBILD zsrc="HD0323656x1.jpg/" id="p56img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p132 ft2">Prop. 2025/26:236 Bilaga 2</P> </DIV> <DIV id="id_1_2"> <P class="p341 ft3">Föreslagen lydelse</P> <P class="p342 ft23"><SPAN class="ft23">2</SPAN><SPAN class="ft45">kap. </SPAN><SPAN class="ft2">1 §</SPAN><A href="#page_56"><SPAN class="ft38">1</SPAN></A></P> <P class="p301 ft2">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket eller 1 b §, betalas för följande bränslen med angivna belopp:</P> </DIV> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t55"> <TR> <TD class="tr11 td30"><SPAN class="p11 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr11 td18"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p35 ft24">Skattebelopp</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td30"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr17 td18"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td30"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">Energiskatt</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">Koldioxid-</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td30"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">skatt</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p117 ft30"><SPAN class="ft27">1.</SPAN><SPAN class="ft39">2710 11 41, Bensin som uppfyller</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t29"> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 45</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">krav för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– motorbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 kr 52 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27"><SPAN class="ft32">4 </SPAN>kr <SPAN class="ft32">79 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– alkylatbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 kr 04 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27"><SPAN class="ft32">4 </SPAN>kr <SPAN class="ft32">31 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) miljöklass 2</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 kr 56 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27">4 kr <SPAN class="ft32">83 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">2.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 11 31,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Annan bensin än som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft31">2 kr 63 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft27">5 kr <SPAN class="ft32">90 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 51</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">avses under 1 eller 7</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">eller</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 11 59</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">3.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 19 21,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Eldningsolja,</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 25,</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">dieselbrännolja,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 41–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fotogen, m.m. som</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2710 19 49</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2710 19 61–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2710 19 69</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) har försetts med</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">318 kr</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 642 kr</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft24">3 960 kr</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">märk- och färgämnen</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">eller ger mindre än</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">85 volymprocent</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">destillat vid 350 °C,</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) inte har försetts</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">med märk- och</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">färgämnen och ger</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">minst</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">85 volymprocent</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">destillat vid 350 °C,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">tillhörig</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 150 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">2 811 kr</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft31">3 961 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td40"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">miljöklass 2</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft43">1 572 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">2 811 kr</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft43">4 383 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> </TABLE> <TABLE cellpadding=0 cellspacing=0 class="t30"> <TR> <TD class="tr8 td64"><SPAN class="p57 ft2">56</SPAN> </TD> <TD class="tr8 td94"><SPAN class="p58 ft27"><SPAN class="ft40">1 </SPAN>Senaste lydelse 2026:000.</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_57"> <DIV id="p57dimg1"> <INGENBILD zsrc="HD0323657x1.jpg/" id="p57img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <TABLE cellpadding=0 cellspacing=0 class="t53"> <TR> <TD class="tr5 td47"><SPAN class="p39 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td48"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr5 td21"><SPAN class="p40 ft24">Skattebelopp</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td47"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr17 td48"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft26">Energiskatt</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">Koldioxid-</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr15 td47"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td21"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">skatt</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft27">miljöklass 3 eller inte</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft43">1 791 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">2 811 kr</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft43">4 602 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td47"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft26">tillhör någon</SPAN> </TD> <TD class="tr14 td21"><SPAN class="p40 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td47"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft24">miljöklass</SPAN> </TD> <TD class="tr11 td21"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p42 ft26"><SPAN class="ft27">4.</SPAN><SPAN class="ft35">2711 12 11– Gasol m.m. som</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t54"> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2711 19 00</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">används för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">0 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">motordrivet fordon,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr16 td53"><SPAN class="p14 ft24">5.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2711 11 00,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Naturgas som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2711 21 00</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">används för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">0 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">motordrivet fordon,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr16 td53"><SPAN class="p14 ft24">6.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2701, 2702</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Kol och koks</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">874 kr</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 784 kr</SPAN> </TD> <TD class="tr16 td49"><SPAN class="p11 ft24">4 658 kr</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller 2704</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr16 td53"><SPAN class="p14 ft24">7.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 11 31</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Flygbensin med en</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft31">1 kr 56 <SPAN class="ft24">öre</SPAN></SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td49"><SPAN class="p11 ft24">4 kr <SPAN class="ft31">83 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">blyhalt om högst</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr14 td53"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">0,005 gram per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td54"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_1_2"> <P class="p132 ft2">Prop. 2025/26:236 Bilaga 2</P> </DIV> </DIV> <DIV id="id_2"> <P class="p305 ft2">I fall som avses i 5 kap. 16 § 3 och 4 samt 6 kap. 10 § 3 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p287 ft2">I fall som avses i 5 kap. 16 § 6 a och b och 6 kap. 10 § 4 tas skatt ut med ett belopp som motsvarar</P> <P class="p306 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft36">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P> <P class="p305 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft36">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="p306 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft36">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="p287 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft36">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="p287 ft2"><SPAN class="ft2">5.</SPAN><SPAN class="ft36">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="p343 ft2">I fall som avses i 5 kap. 16 § 6 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P> <P class="p307 ft2">57</P> </DIV> </DIV> <DIV id="page_58"> <DIV> <DIV id="id_1"> <P class="p308 ft2">Prop. 2025/26:236 Bilaga 2</P> <P class="p309 ft2">58</P> </DIV> <DIV id="id_2"> <P class="p130 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft36">Denna lag träder i kraft den 1 oktober 2026.</SPAN></P> <P class="p301 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft37">Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</SPAN></P> </DIV> </DIV> </DIV> <DIV id="page_59"> <DIV id="p59dimg1"> <INGENBILD zsrc="HD0323659x1.jpg/" id="p59img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p344 ft22">Förslag till lag om ändring i lagen (1994:1776) om skatt på energi</P> <P class="p345 ft2">Härigenom föreskrivs att 2 kap. 1 § och 6 a kap. 2 a § lagen (1994:1776) om skatt på energi ska ha följande lydelse.</P> <P class="p346 ft3">Lydelse enligt förslag i avsnitt 2.3</P> <P class="p320 ft23"><SPAN class="ft23">2</SPAN><SPAN class="ft45">kap. </SPAN><SPAN class="ft2">1 §</SPAN></P> <P class="p321 ft2">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket eller 1 b §, betalas för följande bränslen med angivna belopp:</P> </DIV> <DIV id="id_1_2"> <P class="p132 ft2">Prop. 2025/26:236 Bilaga 2</P> </DIV> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t60"> <TR> <TD class="tr4 td64"><SPAN class="p11 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr4 td48"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr5 td66"><SPAN class="p40 ft24">Skattebelopp</SPAN> </TD> <TD class="tr5 td52"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td64"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td65"><SPAN class="p40 ft26">Energiskatt Koldioxid-</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td65"><SPAN class="p75 ft24">skatt</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p322 ft26"><SPAN class="ft27">1.</SPAN><SPAN class="ft35">2710 11 41, Bensin som uppfyller</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t61"> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">2710 11 45</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">krav för</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 11 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td28"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– motorbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">1 kr <SPAN class="ft31">52 </SPAN>öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td28"><SPAN class="p11 ft24">4 kr <SPAN class="ft31">79 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– alkylatbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">1 kr <SPAN class="ft31">04 </SPAN>öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td28"><SPAN class="p11 ft24">4 kr <SPAN class="ft31">31 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) miljöklass 2</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">1 kr <SPAN class="ft31">56 </SPAN>öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td28"><SPAN class="p11 ft24">4 kr <SPAN class="ft31">83 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">2.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 11 31,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Annan bensin än som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">2 kr <SPAN class="ft31">63 </SPAN>öre</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td28"><SPAN class="p11 ft24"><SPAN class="ft31">5 </SPAN>kr <SPAN class="ft31">90 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 11 51</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">avses under 1 eller 7</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">2710 11 59</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">3.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 19 21,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Eldningsolja,</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td28"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 25,</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">dieselbrännolja,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 41–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fotogen, m.m. som</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">eller</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 61–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 69</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) har försetts med</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">318 kr</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">3 642 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr4 td28"><SPAN class="p11 ft31">3 960 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">märk- och färgämnen</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td28"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">eller ger mindre än</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">85 volymprocent</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">destillat vid 350 °C,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) inte har försetts</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td28"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">med märk- och</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">färgämnen och ger</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">minst</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">85 volymprocent</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">destillat vid 350 °C,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td28"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">tillhörig</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td28"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 150 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">2 811 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr4 td28"><SPAN class="p11 ft31">3 961 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr31 td37"><SPAN class="p11 ft84">&nbsp;</SPAN> </TD> <TD class="tr31 td38"><SPAN class="p11 ft84">&nbsp;</SPAN> </TD> <TD class="tr31 td39"><SPAN class="p11 ft84">&nbsp;</SPAN> </TD> <TD class="tr31 td35"><SPAN class="p11 ft85">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr31 td35"><SPAN class="p11 ft85">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr31 td28"><SPAN class="p11 ft85">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td28"><SPAN class="p323 ft2">59</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_60"> <DIV id="p60dimg1"> <INGENBILD zsrc="HD0323660x1.jpg/" id="p60img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p132 ft2">Prop. 2025/26:236 Bilaga 2</P> </DIV> <DIV id="id_1_2"> <TABLE cellpadding=0 cellspacing=0 class="t53"> <TR> <TD class="tr5 td77"><SPAN class="p39 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr5 td34"><SPAN class="p35 ft24">Skattebelopp</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td77"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr17 td18"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td77"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">Energiskatt</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">Koldioxid-</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr15 td77"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">skatt</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td78"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td77"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft26">miljöklass 2</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft43">1 572 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft43">2 811 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft43">4 383 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td77"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td34"><SPAN class="p35 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr5 td36"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td77"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft26">miljöklass 3 eller inte</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft43">1 791 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft43">2 811 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft43">4 602 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td77"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft26">tillhör någon</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td77"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p11 ft24">miljöklass</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p324 ft26"><SPAN class="ft27">4.</SPAN><SPAN class="ft28">2711 12 11– Gasol m.m. som</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t9"> <TR> <TD class="tr14 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p37 ft26">2711 19 00</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">används för</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">0 öre</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr5 td36"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">motordrivet fordon,</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per kWh</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per kWh</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr16 td12"><SPAN class="p14 ft24">5.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2711 11 00,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Naturgas som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2711 21 00</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">används för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">0 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">motordrivet fordon,</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per kWh</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per kWh</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr16 td12"><SPAN class="p14 ft24">6.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2701, 2702</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Kol och koks</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft31">874 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft31">3 784 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft31">4 658 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller 2704</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr16 td12"><SPAN class="p14 ft24">7.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 11 31</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Flygbensin med en</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">1 kr <SPAN class="ft31">56 </SPAN>öre</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft24">4 kr <SPAN class="ft31">83 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">blyhalt om högst</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">0,005 gram per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td72"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t62"> <TR> <TD class="tr8 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr8 td75"><SPAN class="p14 ft2">I fall som avses i 5 kap. 16 § 3 och 4 samt 6 kap. 10 § 3 tas skatt ut med</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p58 ft2">bränslets olika användningssätt.</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">I fall som avses i 5 kap. 16 § 6 a och b och 6 kap. 10 § 4 tas skatt ut med</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p58 ft2">ett belopp som motsvarar</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p14 ft2">1. skatten som gäller för bränsle enligt första stycket 3 b, om bränsle</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p58 ft2">enligt första stycket 3 a har förvärvats utan skatt,</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">2. skillnaden mellan de skattebelopp som gäller för bränsle enligt första</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p14 ft2">stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p58 ft2">första stycket 3 a har förvärvats med skatt,</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">3. skatten som gäller för annat bränsle enligt första stycket, om sådant</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p58 ft2">bränsle i annat fall än som avses i 1 har förvärvats utan skatt,</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p80 ft2">4. skatten som gäller för det bränsle enligt första stycket som det</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">använda bränslet anses likvärdigt med enligt 3 eller 4 §, om bränsle enligt</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p58 ft2">3 eller 4 § har förvärvats utan skatt, och</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">5. skillnaden mellan de skattebelopp som gäller för bränsle enligt första</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">stycket 3 a respektive bränsle enligt första stycket 3 b, om bränsle enligt 3</SPAN> </TD> </TR> <TR> <TD class="tr4 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p14 ft2">eller 4 § har förvärvats med skatt som motsvarar skatten som gäller för</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p58 ft2">bränsle enligt första stycket 3 a.</SPAN> </TD> </TR> <TR> <TD class="tr5 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p14 ft2">I fall som avses i 5 kap. 16 § 6 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende</SPAN> </TD> </TR> <TR> <TD class="tr19 td64"><SPAN class="p57 ft2">60</SPAN> </TD> <TD class="tr19 td75"><SPAN class="p58 ft2">flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_61"> <DIV id="p61dimg1"> <INGENBILD zsrc="HD0323661x1.jpg/" id="p61img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t67"> <TR> <TD class="tr8 td95"><SPAN class="p11 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr8 td191"><SPAN class="p11 ft2">Prop. 2025/26:236</SPAN> </TD> </TR> <TR> <TD class="tr5 td95"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td191"><SPAN class="p11 ft2">Bilaga 2</SPAN> </TD> </TR> </TABLE> <P class="p347 ft23">2 kap.</P> <P class="p348 ft2">1 §<A href="#page_61"><SPAN class="ft38">1</SPAN></A></P> <P class="p84 ft2">Energiskatt och koldioxidskatt ska, om inte annat följer av andra stycket eller 1 b §, betalas för följande bränslen med angivna belopp:</P> <TABLE cellpadding=0 cellspacing=0 class="t21"> <TR> <TD class="tr5 td64"><SPAN class="p11 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td48"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr11 td66"><SPAN class="p40 ft24">Skattebelopp</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td64"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td65"><SPAN class="p40 ft30">Energiskatt Koldioxid-</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p11 ft30">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td64"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td65"><SPAN class="p75 ft24">skatt</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p85 ft30"><SPAN class="ft27">1.</SPAN><SPAN class="ft47">2710 11 41, Bensin som uppfyller</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t37"> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 11 45</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">krav för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 11 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– motorbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">1 kr <SPAN class="ft31">62 </SPAN>öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27">4 kr <SPAN class="ft32">89 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">– alkylatbensin</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">1 kr <SPAN class="ft31">13 </SPAN>öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27">4 kr <SPAN class="ft32">40 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per liter</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft26">per liter</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) miljöklass 2</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">1 kr <SPAN class="ft31">66 </SPAN>öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft27">4 kr <SPAN class="ft32">93 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">2.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 11 31,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Annan bensin än som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">2 kr <SPAN class="ft31">75 </SPAN>öre</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft27"><SPAN class="ft32">6 </SPAN>kr <SPAN class="ft32">02 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 11 51</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">avses under 1 eller 7</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">eller</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">2710 11 59</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td37"><SPAN class="p14 ft27">3.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p43 ft24">2710 19 21,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Eldningsolja,</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 25,</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">dieselbrännolja,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 41–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">fotogen, m.m. som</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 49</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p43 ft26">eller</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 61–</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p43 ft30">2710 19 69</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) har försetts med</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">318 kr</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">3 647 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft31">3 965 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">märk- och färgämnen</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">eller ger mindre än</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">85 volymprocent</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">destillat vid 350 °C,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) inte har försetts</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">med märk- och</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">färgämnen och ger</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">minst</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">85 volymprocent</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">destillat vid 350 °C,</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">tillhörig</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td40"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">miljöklass 1</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">1 231 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft31">2 815 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft31">4 046 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr11 td40"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p11 ft24">miljöklass 2</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft31">1 662 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft31">2 815 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr11 td40"><SPAN class="p11 ft31">4 477 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr4 td37"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr4 td40"><SPAN class="p11 ft24">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> </TABLE> <TABLE cellpadding=0 cellspacing=0 class="t38"> <TR> <TD class="tr8 td96"><SPAN class="p11 ft24"><SPAN class="ft33">1 </SPAN>Senaste lydelse 2026:000.</SPAN> </TD> <TD class="tr8 td97"><SPAN class="p14 ft2">61</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_62"> <DIV id="p62dimg1"> <INGENBILD zsrc="HD0323662x1.jpg/" id="p62img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p132 ft2">Prop. 2025/26:236 Bilaga 2</P> </DIV> <DIV id="id_1_2"> <TABLE cellpadding=0 cellspacing=0 class="t53"> <TR> <TD class="tr5 td77"><SPAN class="p39 ft24"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td18"><SPAN class="p11 ft24">Slag av bränsle</SPAN> </TD> <TD class="tr5 td34"><SPAN class="p35 ft24">Skattebelopp</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td77"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr17 td18"><SPAN class="p11 ft34">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td77"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">Energiskatt</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">Koldioxid-</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr15 td77"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">skatt</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft29">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td78"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td73"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td77"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft26">miljöklass 3 eller inte</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft43">1 886 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft43">2 815 <SPAN class="ft26">kr</SPAN></SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft43">4 701 <SPAN class="ft26">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr14 td77"><SPAN class="p11 ft25">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p11 ft26">tillhör någon</SPAN> </TD> <TD class="tr14 td34"><SPAN class="p35 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft26">per m<SPAN class="ft33">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td77"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p11 ft24">miljöklass</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p324 ft26"><SPAN class="ft27">4.</SPAN><SPAN class="ft28">2711 12 11– Gasol m.m. som</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t54"> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2711 19 00</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">används för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">0 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">motordrivet fordon,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr14 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr16 td12"><SPAN class="p14 ft24">5.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2711 11 00,</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Naturgas som</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">2711 21 00</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">används för</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">a) drift av</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">0 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">motordrivet fordon,</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr14 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">fartyg eller luftfartyg</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td39"><SPAN class="p11 ft24">b) annat ändamål än</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">12,1 öre</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p11 ft24">31,0 öre</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p11 ft24">43,1 öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">som avses under a</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per kWh</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per kWh</SPAN> </TD> </TR> <TR> <TD class="tr16 td12"><SPAN class="p14 ft24">6.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2701, 2702</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Kol och koks</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft31">875 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft31">3 789 <SPAN class="ft24">kr</SPAN></SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft31">4 664 <SPAN class="ft24">kr</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p37 ft30">eller 2704</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per 1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr16 td12"><SPAN class="p14 ft24">7.</SPAN> </TD> <TD class="tr16 td38"><SPAN class="p37 ft24">2710 11 31</SPAN> </TD> <TD class="tr16 td39"><SPAN class="p11 ft24">Flygbensin med en</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">1 kr <SPAN class="ft31">66 </SPAN>öre</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p11 ft24">3 kr 27 öre</SPAN> </TD> <TD class="tr16 td36"><SPAN class="p11 ft24">4 kr <SPAN class="ft31">93 </SPAN>öre</SPAN> </TD> </TR> <TR> <TD class="tr15 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr15 td39"><SPAN class="p11 ft30">blyhalt om högst</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p11 ft30">per liter</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p11 ft30">per liter</SPAN> </TD> </TR> <TR> <TD class="tr14 td12"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td39"><SPAN class="p11 ft26">0,005 gram per liter</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr14 td36"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td72"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p11 ft16">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="id_2"> <P class="p91 ft2">I fall som avses i 5 kap. 16 § 3 och 4 samt 6 kap. 10 § 3 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p89 ft2">I fall som avses i 5 kap. 16 § 6 a och b och 6 kap. 10 § 4 tas skatt ut med ett belopp som motsvarar</P> <P class="p90 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft37">skatten som gäller för bränsle enligt första stycket 3 b, om bränsle enligt första stycket 3 a har förvärvats utan skatt,</SPAN></P> <P class="p91 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft37">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="p90 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft37">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="p89 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft37">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="p89 ft2"><SPAN class="ft2">5.</SPAN><SPAN class="ft37">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="p90 ft2">I fall som avses i 5 kap. 16 § 6 c tillämpas tredje stycket <NOBR>1–3</NOBR> avseende flygfotogen <NOBR>(KN-nr</NOBR> 2710 19 21).</P> <P class="p92 ft2">62</P> </DIV> </DIV> <DIV id="page_63"> <DIV> <DIV id="id_1"> <P class="p130 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft36">Denna lag träder i kraft den 1 januari 2027.</SPAN></P> <P class="p131 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft36">Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</SPAN></P> </DIV> <DIV id="id_2"> <P class="p333 ft2">Prop. 2025/26:236 Bilaga 2</P> <P class="p334 ft2">63</P> </DIV> </DIV> </DIV> <DIV id="page_64"> <TABLE cellpadding=0 cellspacing=0 class="t52"> <TR> <TD class="tr30 td1"><SPAN class="p11 ft2">Prop. 2025/26:236</SPAN> </TD> <TD class="tr30 td185"><SPAN class="p11 ft1">Förteckning över remissinstanserna</SPAN> </TD> </TR> <TR> <TD class="tr5 td1"><SPAN class="p11 ft2">Bilaga 3</SPAN> </TD> <TD class="tr5 td185"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr20 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr20 td185"><SPAN class="p11 ft2">Efter remiss har yttrande över promemorian Tillfälligt sänkt skatt på</SPAN> </TD> </TR> <TR> <TD class="tr4 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td185"><SPAN class="p11 ft2">bensin och diesel kommit in från Drivkraft Sverige, Energiföretagen</SPAN> </TD> </TR> <TR> <TD class="tr5 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td185"><SPAN class="p11 ft2">Sverige, Energigas Sverige, Energimarknadsinspektionen, Förvaltnings-</SPAN> </TD> </TR> <TR> <TD class="tr5 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td185"><SPAN class="p11 ft2">rätten i Falun, Kommerskollegium, Konjunkturinstitutet, Konkurrens-</SPAN> </TD> </TR> <TR> <TD class="tr4 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td185"><SPAN class="p11 ft2">verket, Lantbrukarnas Riksförbund (LRF), Maskinentreprenörerna,</SPAN> </TD> </TR> <TR> <TD class="tr5 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td185"><SPAN class="p11 ft2">Mobility Sweden, Naturskyddsföreningen, Naturvårdsverket, Regelrådet,</SPAN> </TD> </TR> <TR> <TD class="tr4 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td185"><SPAN class="p11 ft2">Riksförbundet M Sverige, Skatteverket, Skogsentreprenörerna, Skogs-</SPAN> </TD> </TR> <TR> <TD class="tr5 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td185"><SPAN class="p11 ft2">industrierna, Statens energimyndighet, Statens jordbruksverk, Statskon-</SPAN> </TD> </TR> <TR> <TD class="tr5 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td185"><SPAN class="p11 ft2">toret, Svensk Kollektivtrafik, Svensk Bioenergi (Svebio), Svenska Taxi-</SPAN> </TD> </TR> <TR> <TD class="tr4 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td185"><SPAN class="p11 ft2">förbundet, Svenskt Näringsliv, Sveriges Åkeriföretag, Tillväxtverket,</SPAN> </TD> </TR> <TR> <TD class="tr5 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td185"><SPAN class="p11 ft2">Trafikanalys, Trafikverket, Transportföretagen och Transportstyrelsen.</SPAN> </TD> </TR> <TR> <TD class="tr5 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td185"><SPAN class="p43 ft2">Därutöver har yttrande kommit in från <NOBR>2030-sekretariatet,</NOBR> Green Cargo</SPAN> </TD> </TR> <TR> <TD class="tr4 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td185"><SPAN class="p11 ft2">AB, Gröna Mobilister och Tågföretagen.</SPAN> </TD> </TR> <TR> <TD class="tr5 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td185"><SPAN class="p43 ft49">Följande remissinstanser har inte svarat eller har angett att de avstår från</SPAN> </TD> </TR> <TR> <TD class="tr5 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td185"><SPAN class="p11 ft2">att lämna några synpunkter. Biluthyrarna Sverige, Fossilfritt Sverige,</SPAN> </TD> </TR> <TR> <TD class="tr4 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr4 td185"><SPAN class="p11 ft2">Företagarna, Myndigheten för tillväxtpolitiska utvärderingar och analyser,</SPAN> </TD> </TR> <TR> <TD class="tr5 td1"><SPAN class="p11 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td185"><SPAN class="p11 ft2">SKGS, Skattebetalarnas förening och Sveriges Kommuner och Regioner.</SPAN> </TD> </TR> </TABLE> <P class="p349 ft2">64</P> </DIV> <DIV id="page_65"> <DIV id="p65dimg1"> <INGENBILD zsrc="HD0323665x1.jpg/" id="p65img1"> </DIV> <DIV class="dclr"></DIV> <DIV> <DIV id="id_1"> <P class="p132 ft1">Finansdepartementet</P> <P class="p350 ft2">Utdrag ur protokoll vid regeringssammanträde den 13 april 2026</P> <P class="p351 ft2">Närvarande: statsrådet Edholm, ordförande, och statsråden Forssell, Wykman, Malmer Stenergard, Kullgren, Rosencrantz, Britz, Mohamsson, Lann</P> <P class="p142 ft2">Föredragande: statsråden Wykman, Lann</P> <P class="p352 ft2">Regeringen beslutar proposition Extra ändringsbudget för 2026 – Sänkt skatt på drivmedel samt el- och gasprisstöd</P> </DIV> <DIV id="id_2"> <P class="p132 ft2">Prop. 2025/26:236</P> <P class="p133 ft2">65</P> </DIV> </DIV> </DIV> </div><style> TD,TD.p2h { zzzfont-size:90%; zzzmargin-right:2px; zzzoverflow:visable; zzzword-wrap: break-word; } P { zdisplay:block; } .divbreak { clear:both; display:block; zwidth: 100%; zheight: 1px; zword-wrap: break-word; } .xecp { display:block; margin: 0px !important; padding: 0px !important; } .ec { border-style:solid; border-width:1px; display:block; margin: 0px !important; padding: 0px !important; } .TOPS { overflow:visable; margin:2px; width:690px !important; } </style> 1 1 Riksdagen antar regeringens förslag till lag om ändring i lagen (1994:1776) om skatt på energi (avsnitt 2.1 och 4). Bifall Bifall 2025/26:FiU48 FiU 2 2 Riksdagen antar regeringens förslag till lag om ändring i lagen (2025:1358) om ändring i lagen (1994:1776) om skatt på energi (avsnitt 2.2 och 4). Bifall Bifall 2025/26:FiU48 FiU 3 3 Riksdagen antar regeringens förslag till lag om ändring i lagen (1994:1776) om skatt på energi (avsnitt 2.3 och 4). Bifall Bifall 2025/26:FiU48 FiU 4 4 Riksdagen antar regeringens förslag till lag om ändring i lagen (1994:1776) om skatt på energi (avsnitt 2.4 och 4). Bifall Bifall 2025/26:FiU48 FiU 5 5 Riksdagen godkänner den föreslagna användningen av anslaget 1:12 Energistöd inom utgiftsområde 21 Energi (avsnitt 7.1). Bifall Bifall 2025/26:FiU48 FiU 6 6 Riksdagen godkänner ändrad ram för utgiftsområde 21 Energi och anvisar ändrat anslag enligt tabell 1.1. Bifall Bifall 2025/26:FiU48 FiU 7 7 Riksdagen godkänner ändrad beräkning av inkomster i statens budget för 2026 (avsnitt 7.2 och tabell 7.1). Bifall Bifall 2025/26:FiU48 FiU B Bordlagd 2026-04-13 00:00:00 inträffat 0 behandling INL Inlämnad 2026-04-13 00:00:00 inträffat 0 behandling HÄN Hänvisad 2026-04-14 00:00:00 inträffat 0 behandling MOT Motionstid slutar 2026-04-17 00:00:00 inträffat 0 behandling 023001325318 Lotta Edholm L 1 Statsråd1 0493288854424 Niklas Wykman M 2 Statsråd2 inlamnatav Inlämnat av Finansdepartementet HD03236 2026-06-09 09:49:46 statustext statustext Ärendet är avslutat HD03236 2026-04-22 17:29:02 tilldelat Tilldelat Finansutskottet HD03236 2026-06-09 09:49:46 HD03236 Proposition_236_202526.pdf 797765 pdf Extra ändringsbudget för 2026 – Sänkt skatt på drivmedel samt el- och gasprisstöd https://data.riksdagen.se/fil/721153A4-D5EB-4390-B378-101C6BF8A7F0 behandlas_i 2025/26:FiU48 HD01FiU48 bet 2025/26 FiU48 Extra ändringsbudget för 2026 - Sänkt skatt på drivmedel samt el- och gasprisstöd bet Betänkande följdmotion av Janine Alm Ericson m.fl. (MP)<br />med anledning av prop. 2025/26:236 Extra ändringsbudget för 2026 - Sänkt skatt på drivmedel samt el- och gasprisstöd HD024098 mot 2025/26 4098 med anledning av prop. 2025/26:236 Extra ändringsbudget för 2026 - Sänkt skatt på drivmedel samt el- och gasprisstöd av Janine Alm Ericson m.fl. (MP) mot Motion följdmotion av Mikael Damberg m.fl. (S)<br />med anledning av prop. 2025/26:236 Extra ändringsbudget för 2026 - Sänkt skatt på drivmedel samt el- och gasprisstöd HD024082 mot 2025/26 4082 med anledning av prop. 2025/26:236 Extra ändringsbudget för 2026 - Sänkt skatt på drivmedel samt el- och gasprisstöd av Mikael Damberg m.fl. (S) mot Motion följdmotion av Nooshi Dadgostar m.fl. (V)<br />med anledning av prop. 2025/26:236 Extra ändringsbudget för 2026 - Sänkt skatt på drivmedel samt el- och gasprisstöd HD024092 mot 2025/26 4092 med anledning av prop. 2025/26:236 Extra ändringsbudget för 2026 - Sänkt skatt på drivmedel samt el- och gasprisstöd av Nooshi Dadgostar m.fl. (V) mot Motion