SFS 2009:1471 Lag om ändring i lagen (2006:228) med särskilda bestämmelser om fordonsskatt

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<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft11{font-size:27px;font-family:Times;color:#000000;} .ft12{font-size:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft13{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft14{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft16{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:17px;font-family:Times;color:#000000;} .ft18{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft19{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft110{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft21{font-size:16px;font-family:Times;color:#000000;} .ft22{font-size:14px;font-family:TimesNewRoman,Italic;color:#000000;} .ft23{font-size:14px;font-family:Times;color:#000000;} .ft24{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft25{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft26{font-size:14px;line-height:17px;font-family:TimesNewRoman,Bold;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft30{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft31{font-size:16px;font-family:Times;color:#000000;} .ft32{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft40{font-size:8px;font-family:TimesNewRoman;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:741px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:197px;left:172px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:309px;left:172px;white-space:nowrap" class="ft18"><b>Lag<br/>om �ndring i lagen (2006:228) med s�rskilda <br/>best�mmelser om fordonsskatt;</b></p> <p style="position:absolute;top:385px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 10 december 2009.</p> <p style="position:absolute;top:420px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:418px;left:327px;white-space:nowrap" class="ft13">1 f�reskrivs att 1 och 3 �� lagen (2006:228) med</p> <p style="position:absolute;top:438px;left:172px;white-space:nowrap" class="ft19">s�rskilda best�mmelser om fordonsskatt samt bilagan till lagen ska ha f�ljan-<br/>de lydelse.</p> <p style="position:absolute;top:498px;left:172px;white-space:nowrap" class="ft14"><b>1 �</b></p> <p style="position:absolute;top:498px;left:205px;white-space:nowrap" class="ft10">Fordonsskatt ska betalas till staten enligt denna lag f�r s�dana bilar</p> <p style="position:absolute;top:515px;left:172px;white-space:nowrap" class="ft10">som avses i 3 �.</p> <p style="position:absolute;top:533px;left:187px;white-space:nowrap" class="ft10">F�r �vriga fordon finns best�mmelser om skatt p� fordon i v�gtrafikskat-</p> <p style="position:absolute;top:551px;left:172px;white-space:nowrap" class="ft10">telagen (2006:227).</p> <p style="position:absolute;top:586px;left:172px;white-space:nowrap" class="ft14"><b>3 �</b></p> <p style="position:absolute;top:584px;left:190px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:586px;left:209px;white-space:nowrap" class="ft10">F�ljande fordon �r, om annat inte f�ljer av 4 �, skattepliktiga om de �r</p> <p style="position:absolute;top:603px;left:172px;white-space:nowrap" class="ft19">eller b�r vara registrerade i v�gtrafikregistret och inte �r avst�llda eller en-<br/>dast tillf�lligt registrerade, n�mligen</p> <p style="position:absolute;top:639px;left:187px;white-space:nowrap" class="ft19">1. personbilar klass I som <br/>a) enligt uppgift i v�gtrafikregistret �r av fordons�r 2005 eller tidigare,</p> <p style="position:absolute;top:674px;left:172px;white-space:nowrap" class="ft10">och </p> <p style="position:absolute;top:691px;left:187px;white-space:nowrap" class="ft10">b) inte uppfyller kraven f�r milj�klass 2005, El eller Hybrid enligt bilaga</p> <p style="position:absolute;top:709px;left:172px;white-space:nowrap" class="ft19">1 till lagen (2001:1080) om motorfordons avgasrening och motorbr�nslen,<br/>samt</p> <p style="position:absolute;top:744px;left:187px;white-space:nowrap" class="ft10">2. personbilar klass II, l�tta bussar och l�tta lastbilar som blivit skatteplik-</p> <p style="position:absolute;top:762px;left:172px;white-space:nowrap" class="ft10">tiga f�r f�rsta g�ngen f�re utg�ngen av �r 2010.</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft15">1 Prop. 2009/10:41, bet. 2009/10:SkU21, rskr. 2009/10:122.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft15">2 Senaste lydelse 2006:472.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft17"><b>SFS 2009:1471</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft110">Utkom fr�n trycket<br/>den 18 december 2009</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:141px;white-space:nowrap" class="ft20">2</p> <p style="position:absolute;top:169px;left:142px;white-space:nowrap" class="ft21"><b>SFS 2009:1471</b></p> <p style="position:absolute;top:168px;left:681px;white-space:nowrap" class="ft22"><i>Bilaga</i></p> <p style="position:absolute;top:193px;left:277px;white-space:nowrap" class="ft23"><b>Fordonsskatt</b></p> <p style="position:absolute;top:230px;left:277px;white-space:nowrap" class="ft20">Fordonsslag</p> <p style="position:absolute;top:230px;left:468px;white-space:nowrap" class="ft25">Skattevikt, <br/>kilogram</p> <p style="position:absolute;top:230px;left:587px;white-space:nowrap" class="ft25">Skatt, <br/>kronor</p> <p style="position:absolute;top:270px;left:587px;white-space:nowrap" class="ft25">grund-<br/>belopp</p> <p style="position:absolute;top:270px;left:646px;white-space:nowrap" class="ft25">till�ggsbe-<br/>lopp f�r <br/>varje helt <br/>hundratal ki-<br/>logram �ver <br/>den l�gsta <br/>vikten i <br/>klassen</p> <p style="position:absolute;top:421px;left:277px;white-space:nowrap" class="ft26"><b>A Personbilar klass I<br/></b>1. Personbilar klass I som inte </p> <p style="position:absolute;top:456px;left:299px;white-space:nowrap" class="ft20">kan drivas med dieselolja</p> <p style="position:absolute;top:456px;left:530px;white-space:nowrap" class="ft20">0 900</p> <p style="position:absolute;top:456px;left:605px;white-space:nowrap" class="ft20"> 741 </p> <p style="position:absolute;top:456px;left:684px;white-space:nowrap" class="ft20">0 </p> <p style="position:absolute;top:474px;left:515px;white-space:nowrap" class="ft20">901</p> <p style="position:absolute;top:474px;left:605px;white-space:nowrap" class="ft20"> 930 </p> <p style="position:absolute;top:474px;left:669px;white-space:nowrap" class="ft20">188</p> <p style="position:absolute;top:509px;left:277px;white-space:nowrap" class="ft20">2. Personbilar klass I som kan </p> <p style="position:absolute;top:526px;left:299px;white-space:nowrap" class="ft20">drivas med dieselolja</p> <p style="position:absolute;top:526px;left:530px;white-space:nowrap" class="ft20">0 900</p> <p style="position:absolute;top:526px;left:597px;white-space:nowrap" class="ft20">2 098</p> <p style="position:absolute;top:526px;left:684px;white-space:nowrap" class="ft20">0</p> <p style="position:absolute;top:544px;left:515px;white-space:nowrap" class="ft20">901</p> <p style="position:absolute;top:544px;left:598px;white-space:nowrap" class="ft20">2 629</p> <p style="position:absolute;top:544px;left:669px;white-space:nowrap" class="ft20">531</p> <p style="position:absolute;top:579px;left:277px;white-space:nowrap" class="ft26"><b>B L�tta bussar<br/></b>1. L�tta bussar som inte kan dri-</p> <p style="position:absolute;top:614px;left:299px;white-space:nowrap" class="ft20">vas med dieselolja</p> <p style="position:absolute;top:614px;left:530px;white-space:nowrap" class="ft20">01 300</p> <p style="position:absolute;top:614px;left:605px;white-space:nowrap" class="ft20"> 720</p> <p style="position:absolute;top:614px;left:684px;white-space:nowrap" class="ft20">0</p> <p style="position:absolute;top:631px;left:504px;white-space:nowrap" class="ft20">1 3011 600</p> <p style="position:absolute;top:631px;left:605px;white-space:nowrap" class="ft20"> 903</p> <p style="position:absolute;top:631px;left:669px;white-space:nowrap" class="ft20">164</p> <p style="position:absolute;top:649px;left:504px;white-space:nowrap" class="ft20">1 6013 000</p> <p style="position:absolute;top:649px;left:598px;white-space:nowrap" class="ft20">1 396</p> <p style="position:absolute;top:649px;left:669px;white-space:nowrap" class="ft20">129</p> <p style="position:absolute;top:666px;left:504px;white-space:nowrap" class="ft20">3 0013 500</p> <p style="position:absolute;top:666px;left:598px;white-space:nowrap" class="ft20">3 197</p> <p style="position:absolute;top:666px;left:684px;white-space:nowrap" class="ft20">0</p> <p style="position:absolute;top:701px;left:277px;white-space:nowrap" class="ft20">2. L�tta bussar som kan drivas </p> <p style="position:absolute;top:719px;left:299px;white-space:nowrap" class="ft20">med dieselolja </p> <p style="position:absolute;top:719px;left:530px;white-space:nowrap" class="ft20">01 300</p> <p style="position:absolute;top:719px;left:597px;white-space:nowrap" class="ft20">2 187</p> <p style="position:absolute;top:719px;left:684px;white-space:nowrap" class="ft20">0</p> <p style="position:absolute;top:736px;left:504px;white-space:nowrap" class="ft20">1 3011 600</p> <p style="position:absolute;top:736px;left:598px;white-space:nowrap" class="ft20">2 339</p> <p style="position:absolute;top:736px;left:673px;white-space:nowrap" class="ft20">59</p> <p style="position:absolute;top:753px;left:504px;white-space:nowrap" class="ft20">1 6013 000</p> <p style="position:absolute;top:753px;left:598px;white-space:nowrap" class="ft20">2 517</p> <p style="position:absolute;top:753px;left:669px;white-space:nowrap" class="ft20">178</p> <p style="position:absolute;top:771px;left:504px;white-space:nowrap" class="ft20">3 0013 500</p> <p style="position:absolute;top:771px;left:598px;white-space:nowrap" class="ft20">5 018</p> <p style="position:absolute;top:771px;left:684px;white-space:nowrap" class="ft20">0</p> <p style="position:absolute;top:806px;left:277px;white-space:nowrap" class="ft24"><b>C L�tta lastbilar och person-</b></p> <p style="position:absolute;top:823px;left:299px;white-space:nowrap" class="ft24"><b>bilar klass II</b></p> <p style="position:absolute;top:841px;left:277px;white-space:nowrap" class="ft20">1. L�tta lastbilar och personbi-</p> <p style="position:absolute;top:858px;left:299px;white-space:nowrap" class="ft25">lar klass II som inte kan dri-<br/>vas med dieselolja</p> <p style="position:absolute;top:876px;left:530px;white-space:nowrap" class="ft20">01 300</p> <p style="position:absolute;top:876px;left:605px;white-space:nowrap" class="ft20"> 720</p> <p style="position:absolute;top:876px;left:684px;white-space:nowrap" class="ft20">0</p> <p style="position:absolute;top:894px;left:504px;white-space:nowrap" class="ft20">1 3011 600</p> <p style="position:absolute;top:894px;left:605px;white-space:nowrap" class="ft20"> 903</p> <p style="position:absolute;top:894px;left:669px;white-space:nowrap" class="ft20">164</p> <p style="position:absolute;top:911px;left:504px;white-space:nowrap" class="ft20">1 6013 000</p> <p style="position:absolute;top:911px;left:598px;white-space:nowrap" class="ft20">1 396</p> <p style="position:absolute;top:911px;left:669px;white-space:nowrap" class="ft20">129</p> <p style="position:absolute;top:929px;left:504px;white-space:nowrap" class="ft20">3 001</p> <p style="position:absolute;top:929px;left:598px;white-space:nowrap" class="ft20">3 197</p> <p style="position:absolute;top:929px;left:684px;white-space:nowrap" class="ft20">0</p> <p style="position:absolute;top:963px;left:277px;white-space:nowrap" class="ft20">2. L�tta lastbilar och personbi-</p> <p style="position:absolute;top:981px;left:299px;white-space:nowrap" class="ft25">lar klass II som kan drivas <br/>med dieselolja</p> <p style="position:absolute;top:999px;left:530px;white-space:nowrap" class="ft20">01 300</p> <p style="position:absolute;top:999px;left:597px;white-space:nowrap" class="ft20">2 187</p> <p style="position:absolute;top:999px;left:684px;white-space:nowrap" class="ft20">0</p> <p style="position:absolute;top:1016px;left:504px;white-space:nowrap" class="ft20">1 3011 600</p> <p style="position:absolute;top:1016px;left:598px;white-space:nowrap" class="ft20">2 339</p> <p style="position:absolute;top:1016px;left:677px;white-space:nowrap" class="ft20">59</p> <p style="position:absolute;top:1034px;left:504px;white-space:nowrap" class="ft20">1 6013 000</p> <p style="position:absolute;top:1034px;left:598px;white-space:nowrap" class="ft20">2 517</p> <p style="position:absolute;top:1034px;left:670px;white-space:nowrap" class="ft20">178</p> <p style="position:absolute;top:1051px;left:504px;white-space:nowrap" class="ft20">3 001</p> <p style="position:absolute;top:1051px;left:598px;white-space:nowrap" class="ft20">5 018</p> <p style="position:absolute;top:1051px;left:684px;white-space:nowrap" class="ft20">0</p> </div> <div id="page3-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:745px;white-space:nowrap" class="ft30">3</p> <p style="position:absolute;top:167px;left:637px;white-space:nowrap" class="ft31"><b>SFS 2009:1471</b></p> <p style="position:absolute;top:186px;left:187px;white-space:nowrap" class="ft30">Denna lag tr�der i kraft den 1 januari 2011.</p> <p style="position:absolute;top:222px;left:172px;white-space:nowrap" class="ft30">P� regeringens v�gnar</p> <p style="position:absolute;top:257px;left:172px;white-space:nowrap" class="ft30">ANDERS BORG</p> <p style="position:absolute;top:274px;left:403px;white-space:nowrap" class="ft32">Jan Larsson<br/>Finansdepartementet)</p> </div> <div id="page4-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1059px;left:539px;white-space:nowrap" class="ft40">Thomson Reuters Professional AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft40">Edita V�stra Aros, V�ster�s 2009</p> </div> </div>
background image

1

Svensk f�rfattningssamling

Lag
om �ndring i lagen (2006:228) med s�rskilda
best�mmelser om fordonsskatt;

utf�rdad den 10 december 2009.

Enligt riksdagens beslut

1 f�reskrivs att 1 och 3 �� lagen (2006:228) med

s�rskilda best�mmelser om fordonsskatt samt bilagan till lagen ska ha f�ljan-
de lydelse.

1 �

Fordonsskatt ska betalas till staten enligt denna lag f�r s�dana bilar

som avses i 3 �.

F�r �vriga fordon finns best�mmelser om skatt p� fordon i v�gtrafikskat-

telagen (2006:227).

3 �

2

F�ljande fordon �r, om annat inte f�ljer av 4 �, skattepliktiga om de �r

eller b�r vara registrerade i v�gtrafikregistret och inte �r avst�llda eller en-
dast tillf�lligt registrerade, n�mligen

1. personbilar klass I som
a) enligt uppgift i v�gtrafikregistret �r av fordons�r 2005 eller tidigare,

och

b) inte uppfyller kraven f�r milj�klass 2005, El eller Hybrid enligt bilaga

1 till lagen (2001:1080) om motorfordons avgasrening och motorbr�nslen,
samt

2. personbilar klass II, l�tta bussar och l�tta lastbilar som blivit skatteplik-

tiga f�r f�rsta g�ngen f�re utg�ngen av �r 2010.

1 Prop. 2009/10:41, bet. 2009/10:SkU21, rskr. 2009/10:122.

2 Senaste lydelse 2006:472.

SFS 2009:1471

Utkom fr�n trycket
den 18 december 2009

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2

SFS 2009:1471

Bilaga

Fordonsskatt

Fordonsslag

Skattevikt,
kilogram

Skatt,
kronor

grund-
belopp

till�ggsbe-
lopp f�r
varje helt
hundratal ki-
logram �ver
den l�gsta
vikten i
klassen

A Personbilar klass I
1. Personbilar klass I som inte

kan drivas med dieselolja

0 900

741

0

901

930

188

2. Personbilar klass I som kan

drivas med dieselolja

0 900

2 098

0

901

2 629

531

B L�tta bussar
1. L�tta bussar som inte kan dri-

vas med dieselolja

01 300

720

0

1 3011 600

903

164

1 6013 000

1 396

129

3 0013 500

3 197

0

2. L�tta bussar som kan drivas

med dieselolja

01 300

2 187

0

1 3011 600

2 339

59

1 6013 000

2 517

178

3 0013 500

5 018

0

C L�tta lastbilar och person-

bilar klass II

1. L�tta lastbilar och personbi-

lar klass II som inte kan dri-
vas med dieselolja

01 300

720

0

1 3011 600

903

164

1 6013 000

1 396

129

3 001

3 197

0

2. L�tta lastbilar och personbi-

lar klass II som kan drivas
med dieselolja

01 300

2 187

0

1 3011 600

2 339

59

1 6013 000

2 517

178

3 001

5 018

0

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3

SFS 2009:1471

Denna lag tr�der i kraft den 1 januari 2011.

P� regeringens v�gnar

ANDERS BORG

Jan Larsson
Finansdepartementet)

background image

Thomson Reuters Professional AB, tel. 08-587 671 00

Edita V�stra Aros, V�ster�s 2009

;