SFS 2017:1023 Förordning om fastställande av omräknade belopp för energiskatt och koldioxidskatt för år 2018

171023.PDF

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<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:FOGOHD+TimesNewRomanPS;color:#000000;} .ft11{font-size:27px;font-family:FOGOID+TimesNewRomanPS;color:#000000;} .ft12{font-size:19px;font-family:FOGOID+TimesNewRomanPS;color:#000000;} .ft13{font-size:11px;font-family:FOGOHD+TimesNewRomanPS;color:#000000;} .ft14{font-size:14px;font-family:FOGOID+TimesNewRomanPS;color:#000000;} .ft15{font-size:7px;font-family:FOGOHD+TimesNewRomanPS;color:#000000;} .ft16{font-size:12px;font-family:FOGOHD+TimesNewRomanPS;color:#000000;} .ft17{font-size:19px;line-height:19px;font-family:FOGOID+TimesNewRomanPS;color:#000000;} .ft18{font-size:14px;line-height:17px;font-family:FOGOHD+TimesNewRomanPS;color:#000000;} .ft19{font-size:12px;line-height:12px;font-family:FOGOHD+TimesNewRomanPS;color:#000000;} .ft110{font-size:12px;line-height:15px;font-family:FOGOHD+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:14px;font-family:FOGOHD+TimesNewRomanPS;color:#000000;} .ft21{font-size:15px;font-family:FOGOID+TimesNewRomanPS;color:#000000;} .ft22{font-size:8px;font-family:FOGOHD+TimesNewRomanPS;color:#000000;} .ft23{font-size:14px;font-family:FOGOID+TimesNewRomanPS;color:#000000;} .ft24{font-size:12px;font-family:FOGOHD+TimesNewRomanPS;color:#000000;} .ft25{font-size:7px;font-family:FOGOHD+TimesNewRomanPS;color:#000000;} .ft26{font-size:14px;line-height:17px;font-family:FOGOHD+TimesNewRomanPS;color:#000000;} .ft27{font-size:12px;line-height:12px;font-family:FOGOHD+TimesNewRomanPS;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:646px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:80px;left:77px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:192px;left:77px;white-space:nowrap" class="ft17"><b>F�rordning<br/>om fastst�llande av omr�knade belopp f�r <br/>energiskatt och koldioxidskatt f�r �r 2018</b></p> <p style="position:absolute;top:228px;left:423px;white-space:nowrap" class="ft13">1<b>;</b></p> <p style="position:absolute;top:268px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 9 november 2017.</p> <p style="position:absolute;top:303px;left:91px;white-space:nowrap" class="ft10">Regeringen f�reskriver f�ljande.</p> <p style="position:absolute;top:338px;left:77px;white-space:nowrap" class="ft14"><b>1 �</b></p> <p style="position:absolute;top:337px;left:109px;white-space:nowrap" class="ft10">Regeringen fastst�ller enligt 2 kap. 1 b � lagen (1994:1776) om skatt p�</p> <p style="position:absolute;top:355px;left:77px;white-space:nowrap" class="ft18">energi energiskatten och koldioxidskatten p� br�nslen till f�ljande belopp f�r<br/>kalender�ret 2018.</p> <p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft15">1 Senaste f�rordning i �mnet 2016:1019.</p> <p style="position:absolute;top:398px;left:94px;white-space:nowrap" class="ft16">KN-nr</p> <p style="position:absolute;top:398px;left:174px;white-space:nowrap" class="ft16">Slag av br�nsle</p> <p style="position:absolute;top:398px;left:276px;white-space:nowrap" class="ft16">Skattebelopp</p> <p style="position:absolute;top:417px;left:276px;white-space:nowrap" class="ft16">Energiskatt</p> <p style="position:absolute;top:417px;left:357px;white-space:nowrap" class="ft16">Koldioxidskatt Summa skatt</p> <p style="position:absolute;top:437px;left:77px;white-space:nowrap" class="ft16">1. 2710 11 41, </p> <p style="position:absolute;top:450px;left:94px;white-space:nowrap" class="ft19">2710 11 45<br/>eller<br/>2710 11 49</p> <p style="position:absolute;top:437px;left:174px;white-space:nowrap" class="ft19">Bensin som <br/>uppfyller krav<br/>f�r<br/>a) milj�klass 1</p> <p style="position:absolute;top:494px;left:174px;white-space:nowrap" class="ft16"> motorbensin</p> <p style="position:absolute;top:494px;left:276px;white-space:nowrap" class="ft19">4 kr 8 �re <br/>per liter</p> <p style="position:absolute;top:494px;left:357px;white-space:nowrap" class="ft19">2 kr 66 �re <br/>per liter</p> <p style="position:absolute;top:494px;left:438px;white-space:nowrap" class="ft19">6 kr 74 �re <br/>per liter</p> <p style="position:absolute;top:526px;left:174px;white-space:nowrap" class="ft16"> alkylatbensin</p> <p style="position:absolute;top:526px;left:276px;white-space:nowrap" class="ft19">2 kr 17 �re <br/>per liter</p> <p style="position:absolute;top:526px;left:357px;white-space:nowrap" class="ft19">2 kr 66 �re <br/>per liter</p> <p style="position:absolute;top:526px;left:438px;white-space:nowrap" class="ft19">4 kr 83 �re <br/>per liter</p> <p style="position:absolute;top:557px;left:174px;white-space:nowrap" class="ft16">b) milj�klass 2</p> <p style="position:absolute;top:557px;left:276px;white-space:nowrap" class="ft19">4 kr 11 �re <br/>per liter</p> <p style="position:absolute;top:557px;left:357px;white-space:nowrap" class="ft19">2 kr 66 �re <br/>per liter</p> <p style="position:absolute;top:557px;left:438px;white-space:nowrap" class="ft19">6 kr 77 �re <br/>per liter</p> <p style="position:absolute;top:589px;left:77px;white-space:nowrap" class="ft16">2. 2710 11 31, </p> <p style="position:absolute;top:602px;left:94px;white-space:nowrap" class="ft19">2710 11 51 <br/>eller<br/>2710 11 59</p> <p style="position:absolute;top:589px;left:174px;white-space:nowrap" class="ft19">Annan bensin <br/>�n som avses <br/>under 1 eller 7</p> <p style="position:absolute;top:589px;left:276px;white-space:nowrap" class="ft19">4 kr 95 �re <br/>per liter</p> <p style="position:absolute;top:589px;left:357px;white-space:nowrap" class="ft19">2 kr 66 �re <br/>per liter</p> <p style="position:absolute;top:589px;left:438px;white-space:nowrap" class="ft19">7 kr 61 �re <br/>per liter</p> <p style="position:absolute;top:646px;left:77px;white-space:nowrap" class="ft16">3. 2710 19 21, </p> <p style="position:absolute;top:659px;left:94px;white-space:nowrap" class="ft19">2710 19 25, <br/>2710 19 41<br/>2710 19 49<br/>eller<br/>2710 19 61<br/>2710 19 69</p> <p style="position:absolute;top:646px;left:174px;white-space:nowrap" class="ft19">Eldningsolja, <br/>dieselbr�nnolja, <br/>fotogen, m.m. <br/>som</p> <p style="position:absolute;top:741px;left:174px;white-space:nowrap" class="ft19">a) har f�rsetts <br/>med m�rk- och <br/>f�rg�mnen eller <br/>ger mindre �n <br/>85 volymprocent <br/>destillat vid 350�C,</p> <p style="position:absolute;top:741px;left:276px;white-space:nowrap" class="ft19">869 kr <br/>per m</p> <p style="position:absolute;top:752px;left:306px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:741px;left:357px;white-space:nowrap" class="ft19">3 292 kr <br/>per m</p> <p style="position:absolute;top:752px;left:387px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:741px;left:438px;white-space:nowrap" class="ft19">4 161 kr <br/>per m</p> <p style="position:absolute;top:752px;left:467px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2017:1023</b></p> <p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft110">Utkom fr�n trycket<br/>den 21 november 2017</p> </div> <div id="page2-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:46px;white-space:nowrap" class="ft20">2</p> <p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft21"><b>SFS 2017:1023</b></p> <p style="position:absolute;top:946px;left:571px;white-space:nowrap" class="ft22">Wolters Kluwer</p> <p style="position:absolute;top:956px;left:532px;white-space:nowrap" class="ft22">Elanders Sverige AB, 2017</p> <p style="position:absolute;top:662px;left:181px;white-space:nowrap" class="ft23"><b>2 �</b></p> <p style="position:absolute;top:662px;left:214px;white-space:nowrap" class="ft20">Regeringen fastst�ller enligt 11 kap. 3 � lagen (1994:1776) om skatt p�</p> <p style="position:absolute;top:679px;left:181px;white-space:nowrap" class="ft26">energi att energiskatt p� elektrisk kraft f�r kalender�ret 2018 ska betalas med<br/>33,1 �re per f�rbrukad kilowattimme elektrisk kraft. </p> <p style="position:absolute;top:732px;left:181px;white-space:nowrap" class="ft23"><b>3 �</b></p> <p style="position:absolute;top:732px;left:214px;white-space:nowrap" class="ft20">Termer och uttryck som anv�nds i denna f�rordning har samma bety-</p> <p style="position:absolute;top:749px;left:181px;white-space:nowrap" class="ft20">delse och till�mpningsomr�de som i lagen (1994:1776) om skatt p� energi.</p> <p style="position:absolute;top:784px;left:181px;white-space:nowrap" class="ft20">P� regeringens v�gnar</p> <p style="position:absolute;top:819px;left:181px;white-space:nowrap" class="ft20">MAGDALENA ANDERSSON</p> <p style="position:absolute;top:836px;left:412px;white-space:nowrap" class="ft26">Monica Falck<br/>(Finansdepartementet)</p> <p style="position:absolute;top:91px;left:279px;white-space:nowrap" class="ft27">b) inte har f�rsetts <br/>med m�rk- och <br/>f�rg�mnen och <br/>ger minst 85 <br/>volymprocent <br/>destillat vid <br/>350�C, tillh�rig</p> <p style="position:absolute;top:186px;left:279px;white-space:nowrap" class="ft24">milj�klass 1</p> <p style="position:absolute;top:186px;left:381px;white-space:nowrap" class="ft27">2 648 kr <br/>per m</p> <p style="position:absolute;top:198px;left:411px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:186px;left:462px;white-space:nowrap" class="ft27">3 292 kr <br/>per m</p> <p style="position:absolute;top:198px;left:492px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:186px;left:543px;white-space:nowrap" class="ft27">5 940 kr <br/>per m</p> <p style="position:absolute;top:198px;left:572px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:218px;left:279px;white-space:nowrap" class="ft24">milj�klass 2</p> <p style="position:absolute;top:218px;left:381px;white-space:nowrap" class="ft27">2 946 kr <br/>per m</p> <p style="position:absolute;top:229px;left:411px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:218px;left:462px;white-space:nowrap" class="ft27">3 292 kr <br/>per m</p> <p style="position:absolute;top:229px;left:492px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:218px;left:543px;white-space:nowrap" class="ft27">6 238 kr <br/>per m</p> <p style="position:absolute;top:229px;left:572px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:249px;left:279px;white-space:nowrap" class="ft27">milj�klass 3 <br/>eller inte tillh�r <br/>n�gon milj�klass</p> <p style="position:absolute;top:249px;left:381px;white-space:nowrap" class="ft27">3 101 kr <br/>per m</p> <p style="position:absolute;top:261px;left:411px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:249px;left:462px;white-space:nowrap" class="ft27">3 292 kr <br/>per m</p> <p style="position:absolute;top:261px;left:492px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:249px;left:543px;white-space:nowrap" class="ft27">6 393 kr <br/>per m</p> <p style="position:absolute;top:261px;left:572px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:294px;left:181px;white-space:nowrap" class="ft24">4. 2711 12 11</p> <p style="position:absolute;top:306px;left:198px;white-space:nowrap" class="ft24">2711 19 00</p> <p style="position:absolute;top:294px;left:279px;white-space:nowrap" class="ft27">Gasol m.m. som <br/>anv�nds f�r</p> <p style="position:absolute;top:325px;left:279px;white-space:nowrap" class="ft27">a) drift av <br/>motordrivet <br/>fordon, fartyg <br/>eller luftfartyg</p> <p style="position:absolute;top:325px;left:381px;white-space:nowrap" class="ft27">0 kr per <br/>1 000 kg</p> <p style="position:absolute;top:325px;left:462px;white-space:nowrap" class="ft27">3 463 kr per <br/>1 000 kg</p> <p style="position:absolute;top:325px;left:543px;white-space:nowrap" class="ft27">3 463 kr per <br/>1 000 kg</p> <p style="position:absolute;top:382px;left:279px;white-space:nowrap" class="ft27">b) annat �nda-<br/>m�l �n som <br/>avses under a</p> <p style="position:absolute;top:382px;left:381px;white-space:nowrap" class="ft27">1 117 kr per <br/>1 000 kg</p> <p style="position:absolute;top:382px;left:462px;white-space:nowrap" class="ft27">3 463 kr per <br/>1 000 kg</p> <p style="position:absolute;top:382px;left:543px;white-space:nowrap" class="ft27">4 580 kr per <br/>1 000 kg</p> <p style="position:absolute;top:426px;left:181px;white-space:nowrap" class="ft24">5. 2711 11 00, </p> <p style="position:absolute;top:439px;left:198px;white-space:nowrap" class="ft24">2711 21 00</p> <p style="position:absolute;top:426px;left:279px;white-space:nowrap" class="ft27">Naturgas som <br/>anv�nds f�r</p> <p style="position:absolute;top:458px;left:279px;white-space:nowrap" class="ft27">a) drift av<br/>motordrivet <br/>fordon, fartyg<br/>eller luftfartyg</p> <p style="position:absolute;top:458px;left:381px;white-space:nowrap" class="ft27">0 kr per <br/>1 000 m</p> <p style="position:absolute;top:469px;left:423px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:458px;left:462px;white-space:nowrap" class="ft27">2 465 kr per <br/>1 000 m</p> <p style="position:absolute;top:469px;left:504px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:458px;left:543px;white-space:nowrap" class="ft27">2 465 kr per <br/>1 000 m</p> <p style="position:absolute;top:469px;left:585px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:515px;left:279px;white-space:nowrap" class="ft27">b) annat �nda-<br/>m�l �n som <br/>avses under a</p> <p style="position:absolute;top:515px;left:381px;white-space:nowrap" class="ft27">961 kr per <br/>1 000 m</p> <p style="position:absolute;top:526px;left:423px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:515px;left:462px;white-space:nowrap" class="ft27">2 465 kr per <br/>1 000 m</p> <p style="position:absolute;top:526px;left:504px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:515px;left:543px;white-space:nowrap" class="ft27">3 426 kr per <br/>1 000 m</p> <p style="position:absolute;top:526px;left:585px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:559px;left:181px;white-space:nowrap" class="ft24">6. 2701, 2702</p> <p style="position:absolute;top:572px;left:198px;white-space:nowrap" class="ft24">eller 2704</p> <p style="position:absolute;top:559px;left:279px;white-space:nowrap" class="ft24">Kol och koks</p> <p style="position:absolute;top:559px;left:381px;white-space:nowrap" class="ft27">661 kr per <br/>1 000 kg</p> <p style="position:absolute;top:559px;left:462px;white-space:nowrap" class="ft27">2 865 kr per <br/>1 000 kg</p> <p style="position:absolute;top:559px;left:543px;white-space:nowrap" class="ft27">3 526 kr per <br/>1 000 kg</p> <p style="position:absolute;top:591px;left:181px;white-space:nowrap" class="ft24">7. 2710 11 31</p> <p style="position:absolute;top:591px;left:279px;white-space:nowrap" class="ft27">Flygbensin <br/>med en blyhalt <br/>om h�gst 0,005 <br/>gram per liter</p> <p style="position:absolute;top:591px;left:381px;white-space:nowrap" class="ft27">4 kr 11 �re <br/>per liter</p> <p style="position:absolute;top:591px;left:462px;white-space:nowrap" class="ft27">2 kr 66 �re <br/>per liter</p> <p style="position:absolute;top:591px;left:543px;white-space:nowrap" class="ft27">6 kr 77 �re<br/>per liter</p> <p style="position:absolute;top:54px;left:198px;white-space:nowrap" class="ft24">KN-nr</p> <p style="position:absolute;top:54px;left:279px;white-space:nowrap" class="ft24">Slag av br�nsle</p> <p style="position:absolute;top:54px;left:381px;white-space:nowrap" class="ft24">Skattebelopp</p> <p style="position:absolute;top:72px;left:381px;white-space:nowrap" class="ft24">Energiskatt</p> <p style="position:absolute;top:72px;left:462px;white-space:nowrap" class="ft24">Koldioxidskatt Summa skatt</p> </div> </div>
background image

1

Svensk f�rfattningssamling

F�rordning
om fastst�llande av omr�knade belopp f�r
energiskatt och koldioxidskatt f�r �r 2018

1;

utf�rdad den 9 november 2017.

Regeringen f�reskriver f�ljande.

1 �

Regeringen fastst�ller enligt 2 kap. 1 b � lagen (1994:1776) om skatt p�

energi energiskatten och koldioxidskatten p� br�nslen till f�ljande belopp f�r
kalender�ret 2018.

1 Senaste f�rordning i �mnet 2016:1019.

KN-nr

Slag av br�nsle

Skattebelopp

Energiskatt

Koldioxidskatt Summa skatt

1. 2710 11 41,

2710 11 45
eller
2710 11 49

Bensin som
uppfyller krav
f�r
a) milj�klass 1

 motorbensin

4 kr 8 �re
per liter

2 kr 66 �re
per liter

6 kr 74 �re
per liter

 alkylatbensin

2 kr 17 �re
per liter

2 kr 66 �re
per liter

4 kr 83 �re
per liter

b) milj�klass 2

4 kr 11 �re
per liter

2 kr 66 �re
per liter

6 kr 77 �re
per liter

2. 2710 11 31,

2710 11 51
eller
2710 11 59

Annan bensin
�n som avses
under 1 eller 7

4 kr 95 �re
per liter

2 kr 66 �re
per liter

7 kr 61 �re
per liter

3. 2710 19 21,

2710 19 25,
2710 19 41
2710 19 49
eller
2710 19 61
2710 19 69

Eldningsolja,
dieselbr�nnolja,
fotogen, m.m.
som

a) har f�rsetts
med m�rk- och
f�rg�mnen eller
ger mindre �n
85 volymprocent
destillat vid 350�C,

869 kr
per m

3

3 292 kr
per m

3

4 161 kr
per m

3

SFS 2017:1023

Utkom fr�n trycket
den 21 november 2017

background image

2

SFS 2017:1023

Wolters Kluwer

Elanders Sverige AB, 2017

2 �

Regeringen fastst�ller enligt 11 kap. 3 � lagen (1994:1776) om skatt p�

energi att energiskatt p� elektrisk kraft f�r kalender�ret 2018 ska betalas med
33,1 �re per f�rbrukad kilowattimme elektrisk kraft.

3 �

Termer och uttryck som anv�nds i denna f�rordning har samma bety-

delse och till�mpningsomr�de som i lagen (1994:1776) om skatt p� energi.

P� regeringens v�gnar

MAGDALENA ANDERSSON

Monica Falck
(Finansdepartementet)

b) inte har f�rsetts
med m�rk- och
f�rg�mnen och
ger minst 85
volymprocent
destillat vid
350�C, tillh�rig

milj�klass 1

2 648 kr
per m

3

3 292 kr
per m

3

5 940 kr
per m

3

milj�klass 2

2 946 kr
per m

3

3 292 kr
per m

3

6 238 kr
per m

3

milj�klass 3
eller inte tillh�r
n�gon milj�klass

3 101 kr
per m

3

3 292 kr
per m

3

6 393 kr
per m

3

4. 2711 12 11

2711 19 00

Gasol m.m. som
anv�nds f�r

a) drift av
motordrivet
fordon, fartyg
eller luftfartyg

0 kr per
1 000 kg

3 463 kr per
1 000 kg

3 463 kr per
1 000 kg

b) annat �nda-
m�l �n som
avses under a

1 117 kr per
1 000 kg

3 463 kr per
1 000 kg

4 580 kr per
1 000 kg

5. 2711 11 00,

2711 21 00

Naturgas som
anv�nds f�r

a) drift av
motordrivet
fordon, fartyg
eller luftfartyg

0 kr per
1 000 m

3

2 465 kr per
1 000 m

3

2 465 kr per
1 000 m

3

b) annat �nda-
m�l �n som
avses under a

961 kr per
1 000 m

3

2 465 kr per
1 000 m

3

3 426 kr per
1 000 m

3

6. 2701, 2702

eller 2704

Kol och koks

661 kr per
1 000 kg

2 865 kr per
1 000 kg

3 526 kr per
1 000 kg

7. 2710 11 31

Flygbensin
med en blyhalt
om h�gst 0,005
gram per liter

4 kr 11 �re
per liter

2 kr 66 �re
per liter

6 kr 77 �re
per liter

KN-nr

Slag av br�nsle

Skattebelopp

Energiskatt

Koldioxidskatt Summa skatt

;