SFS 2020:1176 Lag om ändring i lagen (1994:1776) om skatt på energi

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:28px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft12{font-size:21px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft13{font-size:11px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft14{font-size:18px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft15{font-size:17px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft16{font-size:15px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft17{font-size:9px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft18{font-size:13px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft19{font-size:19px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft110{font-size:19px;font-family:CEWKIK+TimesNewRomanPS;color:#000000;} .ft111{font-size:14px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft112{font-size:14px;font-family:SCYCYE+TimesNewRomanPSMT;color:#000000;} .ft113{font-size:17px;line-height:20px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft114{font-size:18px;line-height:30px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft115{font-size:15px;line-height:18px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft116{font-size:13px;line-height:16px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft117{font-size:14px;line-height:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft21{font-size:16px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft22{font-size:16px;font-family:MUZNJQ+TimesNewRomanPS;color:#000000;} .ft23{font-size:15px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft24{font-size:15px;line-height:18px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft30{font-size:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft31{font-size:16px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft32{font-size:16px;font-family:GRIQEC+TimesNewRomanPS;color:#000000;} .ft33{font-size:15px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft34{font-size:15px;font-family:BCDHEE+TimesNewRomanPSMT;color:#000000;} .ft35{font-size:15px;line-height:18px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft40{font-size:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft41{font-size:16px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft42{font-size:16px;font-family:JHHCVW+TimesNewRomanPS;color:#000000;} .ft43{font-size:15px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft44{font-size:15px;font-family:BCDHEE+TimesNewRomanPSMT;color:#000000;} .ft45{font-size:15px;line-height:18px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft46{font-size:17px;line-height:20px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft10">1 </p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:223px;left:98px;white-space:nowrap" class="ft12"><b>Lag </b></p> <p style="position:absolute;top:246px;left:98px;white-space:nowrap" class="ft12"><b>om �ndring i lagen (1994:1776) om skatt p� energi </b></p> <p style="position:absolute;top:284px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 3 december 2020 </p> <p style="position:absolute;top:325px;left:98px;white-space:nowrap" class="ft113">Enligt riksdagens beslut1 f�reskrivs att 6 a kap. 1 � lagen (1994:1776) om <br/>skatt p� energi ska ha f�ljande lydelse. </p> <p style="position:absolute;top:406px;left:98px;white-space:nowrap" class="ft113"><b>6 a kap. <br/>1 �</b>2 Br�nsle som anv�nds f�r nedan angivna �ndam�l, i f�rekommande <br/>fall med undantag f�r vissa br�nsleslag, ska helt eller delvis befrias fr�n skatt <br/>enligt f�ljande, om inte annat anges. </p> <p style="position:absolute;top:528px;left:98px;white-space:nowrap" class="ft16">�ndam�l </p> <p style="position:absolute;top:528px;left:273px;white-space:nowrap" class="ft115">Br�nsle som <br/>inte ger <br/>befrielse </p> <p style="position:absolute;top:528px;left:376px;white-space:nowrap" class="ft115">Befrielse <br/>fr�n <br/>energi-<br/>skatt </p> <p style="position:absolute;top:528px;left:458px;white-space:nowrap" class="ft115">Befrielse <br/>fr�n <br/>koldioxid-<br/>skatt </p> <p style="position:absolute;top:528px;left:554px;white-space:nowrap" class="ft115">Befrielse <br/>fr�n <br/>svavel-<br/>skatt </p> <p style="position:absolute;top:622px;left:98px;white-space:nowrap" class="ft16">1. F�rbrukning</p> <p style="position:absolute;top:659px;left:98px;white-space:nowrap" class="ft115">a) f�r annat �ndam�l �n<br/>som motorbr�nsle eller<br/>som br�nsle f�r upp-<br/>v�rmning</p> <p style="position:absolute;top:659px;left:376px;white-space:nowrap" class="ft115">100 <br/>procent </p> <p style="position:absolute;top:659px;left:458px;white-space:nowrap" class="ft115">100 <br/>procent </p> <p style="position:absolute;top:659px;left:554px;white-space:nowrap" class="ft115">100 <br/>procent </p> <p style="position:absolute;top:752px;left:98px;white-space:nowrap" class="ft115">b) i metallurgiska pro-<br/>cesser under f�ruts�tt-<br/>ning att det ing�ende<br/>materialet genom upp-<br/>v�rmning i ugnar f�r-<br/>�ndras kemiskt eller dess<br/>inre fysikaliska struktur<br/>f�r�ndras eller bibeh�lls i<br/>sk�nkar eller liknade k�rl</p> <p style="position:absolute;top:752px;left:376px;white-space:nowrap" class="ft115">100 <br/>procent </p> <p style="position:absolute;top:752px;left:458px;white-space:nowrap" class="ft115">100 <br/>procent </p> <p style="position:absolute;top:752px;left:554px;white-space:nowrap" class="ft115">100 <br/>procent </p> <p style="position:absolute;top:1124px;left:98px;white-space:nowrap" class="ft116">1 Prop. 2020/21:27, bet. 2020/21:MJU4, rskr. 2020/21:84. <br/>2 Senaste lydelse 2019:491. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft19"><b>SFS </b></p> <p style="position:absolute;top:221px;left:688px;white-space:nowrap" class="ft110"><b>2020:1176</b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft117">Publicerad <br/>den </p> <p style="position:absolute;top:263px;left:674px;white-space:nowrap" class="ft112">11 december 2020</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft20">2 </p> <p style="position:absolute;top:47px;left:676px;white-space:nowrap" class="ft21"><b>SFS </b></p> <p style="position:absolute;top:44px;left:709px;white-space:nowrap" class="ft22"><b>2020:1176</b></p> <p style="position:absolute;top:52px;left:98px;white-space:nowrap" class="ft23">�ndam�l </p> <p style="position:absolute;top:52px;left:273px;white-space:nowrap" class="ft24">Br�nsle som <br/>inte ger <br/>befrielse </p> <p style="position:absolute;top:52px;left:376px;white-space:nowrap" class="ft24">Befrielse <br/>fr�n <br/>energi-<br/>skatt </p> <p style="position:absolute;top:52px;left:458px;white-space:nowrap" class="ft24">Befrielse <br/>fr�n <br/>koldioxid-<br/>skatt </p> <p style="position:absolute;top:52px;left:554px;white-space:nowrap" class="ft24">Befrielse <br/>fr�n <br/>svavel-<br/>skatt </p> <p style="position:absolute;top:146px;left:98px;white-space:nowrap" class="ft24">c) i annat fall �n som<br/>avses i a eller b, d�<br/>br�nslet i en och samma<br/>process anv�nds b�de<br/>som br�nsle f�r upp-<br/>v�rmning och f�r annat<br/>�ndam�l �n som motor-<br/>br�nsle eller br�nsle f�r<br/>uppv�rmning</p> <p style="position:absolute;top:146px;left:376px;white-space:nowrap" class="ft24">100 <br/>Procent </p> <p style="position:absolute;top:146px;left:458px;white-space:nowrap" class="ft24">100 <br/>procent </p> <p style="position:absolute;top:146px;left:554px;white-space:nowrap" class="ft24">100 <br/>procent </p> <p style="position:absolute;top:333px;left:98px;white-space:nowrap" class="ft24">2. F�rbrukning i t�g eller<br/>annat sp�rbundet f�rd-<br/>medel</p> <p style="position:absolute;top:333px;left:273px;white-space:nowrap" class="ft24">Bensin, <br/>br�nsle som <br/>avses i 2 kap. <br/>1 � f�rsta <br/>stycket 3 b </p> <p style="position:absolute;top:333px;left:376px;white-space:nowrap" class="ft24">100 <br/>procent </p> <p style="position:absolute;top:333px;left:458px;white-space:nowrap" class="ft24">100 <br/>procent </p> <p style="position:absolute;top:333px;left:554px;white-space:nowrap" class="ft24">100 <br/>procent </p> <p style="position:absolute;top:445px;left:98px;white-space:nowrap" class="ft24">3. F�rbrukning i skepp,<br/>n�r skeppet inte anv�nds<br/>f�r privat �ndam�l</p> <p style="position:absolute;top:445px;left:273px;white-space:nowrap" class="ft24">Bensin, <br/>br�nsle som <br/>avses i 2 kap. <br/>1 � f�rsta <br/>stycket 3 b </p> <p style="position:absolute;top:445px;left:376px;white-space:nowrap" class="ft24">100 <br/>procent </p> <p style="position:absolute;top:445px;left:458px;white-space:nowrap" class="ft24">100 <br/>procent </p> <p style="position:absolute;top:445px;left:554px;white-space:nowrap" class="ft24">100 <br/>procent </p> <p style="position:absolute;top:557px;left:98px;white-space:nowrap" class="ft24">4. F�rbrukning i b�t f�r<br/>vilken medgivande<br/>l�mnats enligt 2 kap. 9 �<br/>eller f�r vilken fiske-<br/>licens som inte �r<br/>begr�nsad till fiske<br/>enbart i enskilt vatten<br/>meddelats enligt<br/>fiskelagen (1993:787),<br/>n�r b�ten inte anv�nds<br/>f�r privat �ndam�l</p> <p style="position:absolute;top:557px;left:273px;white-space:nowrap" class="ft24">Bensin, <br/>br�nsle som <br/>avses i 2 kap. <br/>1 � f�rsta <br/>stycket 3 b </p> <p style="position:absolute;top:557px;left:376px;white-space:nowrap" class="ft24">100 <br/>procent </p> <p style="position:absolute;top:557px;left:458px;white-space:nowrap" class="ft24">100 <br/>procent </p> <p style="position:absolute;top:557px;left:554px;white-space:nowrap" class="ft24">100 <br/>procent </p> <p style="position:absolute;top:780px;left:98px;white-space:nowrap" class="ft23">5. F�rbrukning i</p> <p style="position:absolute;top:817px;left:98px;white-space:nowrap" class="ft24">a) luftfartyg, n�r luftfar-<br/>tyget inte anv�nds f�r<br/>privat �ndam�l</p> <p style="position:absolute;top:817px;left:273px;white-space:nowrap" class="ft24">Andra <br/>br�nslen �n <br/>flygfotogen <br/>(KN-nr <br/>2710 19 21) </p> <p style="position:absolute;top:817px;left:376px;white-space:nowrap" class="ft24">100 <br/>procent </p> <p style="position:absolute;top:817px;left:458px;white-space:nowrap" class="ft24">100 <br/>procent </p> <p style="position:absolute;top:817px;left:554px;white-space:nowrap" class="ft24">100 <br/>procent </p> <p style="position:absolute;top:929px;left:98px;white-space:nowrap" class="ft24">b) luftfartygsmotorer i<br/>provb�dd eller liknande<br/>anordning</p> <p style="position:absolute;top:929px;left:273px;white-space:nowrap" class="ft24">Andra br�ns-<br/>len �n <br/>flygbensin <br/>(KN-nr <br/>2710 11 31) <br/>och flygfoto-<br/>gen </p> <p style="position:absolute;top:929px;left:376px;white-space:nowrap" class="ft24">100 <br/>procent </p> <p style="position:absolute;top:929px;left:458px;white-space:nowrap" class="ft24">100 <br/>procent </p> <p style="position:absolute;top:929px;left:554px;white-space:nowrap" class="ft24">100 <br/>procent </p> </div> <div id="page3-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft30">3 </p> <p style="position:absolute;top:47px;left:676px;white-space:nowrap" class="ft31"><b>SFS </b></p> <p style="position:absolute;top:44px;left:709px;white-space:nowrap" class="ft32"><b>2020:1176</b></p> <p style="position:absolute;top:52px;left:98px;white-space:nowrap" class="ft33">�ndam�l </p> <p style="position:absolute;top:52px;left:272px;white-space:nowrap" class="ft35">Br�nsle som <br/>inte ger <br/>befrielse </p> <p style="position:absolute;top:52px;left:368px;white-space:nowrap" class="ft35">Befrielse <br/>fr�n <br/>energi-<br/>skatt </p> <p style="position:absolute;top:52px;left:453px;white-space:nowrap" class="ft35">Befrielse <br/>fr�n <br/>koldioxid-<br/>skatt </p> <p style="position:absolute;top:52px;left:551px;white-space:nowrap" class="ft35">Befrielse <br/>fr�n <br/>svavel-<br/>skatt </p> <p style="position:absolute;top:146px;left:98px;white-space:nowrap" class="ft35">6. F�rbrukning vid fram-<br/>st�llning av energi-<br/>produkter eller andra<br/>produkter f�r vilka<br/>skatteplikt har intr�tt f�r<br/>tillverkaren</p> <p style="position:absolute;top:146px;left:368px;white-space:nowrap" class="ft35">100 <br/>procent </p> <p style="position:absolute;top:146px;left:453px;white-space:nowrap" class="ft35">100 <br/>procent </p> <p style="position:absolute;top:146px;left:551px;white-space:nowrap" class="ft35">100 <br/>procent </p> <p style="position:absolute;top:277px;left:98px;white-space:nowrap" class="ft35">7. F�rbrukning f�r fram-<br/>st�llning av skattepliktig<br/>elektrisk kraft</p> <p style="position:absolute;top:277px;left:272px;white-space:nowrap" class="ft35">Br�nsle som <br/>avses i <br/>2 kap. 1 � <br/>f�rsta <br/>stycket 3 b </p> <p style="position:absolute;top:277px;left:368px;white-space:nowrap" class="ft35">100 <br/>procent </p> <p style="position:absolute;top:277px;left:453px;white-space:nowrap" class="ft35">100 <br/>procent </p> <p style="position:absolute;top:277px;left:551px;white-space:nowrap" class="ft34"> </p> <p style="position:absolute;top:389px;left:98px;white-space:nowrap" class="ft33">8. </p> <p style="position:absolute;top:389px;left:368px;white-space:nowrap" class="ft34"> </p> <p style="position:absolute;top:389px;left:453px;white-space:nowrap" class="ft34"> </p> <p style="position:absolute;top:389px;left:551px;white-space:nowrap" class="ft34"> </p> <p style="position:absolute;top:426px;left:98px;white-space:nowrap" class="ft35">9. Om skattebefrielse<br/>inte f�ljer av tidigare<br/>punkter, f�rbrukning f�r<br/>annat �ndam�l �n drift<br/>av motordrivna fordon<br/>vid tillverknings-<br/>processen i industriell<br/>verksamhet</p> <p style="position:absolute;top:426px;left:272px;white-space:nowrap" class="ft35">Bensin, <br/>r�tallolja, <br/>br�nsle som <br/>avses i <br/>2 kap. 1 � <br/>f�rsta <br/>stycket 3 b </p> <p style="position:absolute;top:594px;left:98px;white-space:nowrap" class="ft35">a) i en anl�ggning f�r<br/>vilken utsl�ppsr�tter ska<br/>�verl�mnas enligt 16 �<br/>lagen (2020:1173) om<br/>vissa utsl�pp av v�xt-<br/>husgaser</p> <p style="position:absolute;top:594px;left:368px;white-space:nowrap" class="ft35">70 <br/>procent </p> <p style="position:absolute;top:594px;left:453px;white-space:nowrap" class="ft35">100 <br/>procent </p> <p style="position:absolute;top:594px;left:551px;white-space:nowrap" class="ft34"> </p> <p style="position:absolute;top:724px;left:98px;white-space:nowrap" class="ft35">b) i andra fall �n som<br/>avses under a</p> <p style="position:absolute;top:724px;left:368px;white-space:nowrap" class="ft35">70 <br/>procent </p> <p style="position:absolute;top:724px;left:453px;white-space:nowrap" class="ft34"> </p> <p style="position:absolute;top:724px;left:551px;white-space:nowrap" class="ft34"> </p> <p style="position:absolute;top:780px;left:98px;white-space:nowrap" class="ft35">10. Om skattebefrielse<br/>inte f�ljer av tidigare<br/>punkter, f�rbrukning f�r<br/>annat �ndam�l �n drift<br/>av motordrivna fordon i<br/>yrkesm�ssig vatten-<br/>bruksverksamhet, dock<br/>inte f�rbrukning i skepp<br/>eller b�t</p> <p style="position:absolute;top:780px;left:272px;white-space:nowrap" class="ft35">Bensin, <br/>r�tallolja, <br/>br�nsle som <br/>avses i <br/>2 kap. 1 � <br/>f�rsta <br/>stycket 3 b </p> <p style="position:absolute;top:780px;left:368px;white-space:nowrap" class="ft35">70 <br/>procent </p> <p style="position:absolute;top:780px;left:453px;white-space:nowrap" class="ft34"> </p> <p style="position:absolute;top:780px;left:551px;white-space:nowrap" class="ft34"> </p> <p style="position:absolute;top:967px;left:98px;white-space:nowrap" class="ft35">11. Om skattebefrielse<br/>inte f�ljer av tidigare<br/>punkter, f�rbrukning f�r<br/>annat �ndam�l �n drift av<br/>motordrivna fordon i<br/>yrkesm�ssig jordbruks- <br/>eller skogsbruksverk-<br/>samhet, dock inte f�r-<br/>brukning i skepp eller b�t</p> <p style="position:absolute;top:967px;left:272px;white-space:nowrap" class="ft35">Bensin, <br/>r�tallolja, <br/>br�nsle som <br/>avses i <br/>2 kap. 1 � <br/>f�rsta <br/>stycket 3 b </p> <p style="position:absolute;top:967px;left:368px;white-space:nowrap" class="ft35">70 <br/>Procent </p> <p style="position:absolute;top:967px;left:453px;white-space:nowrap" class="ft34"></p> <p style="position:absolute;top:967px;left:551px;white-space:nowrap" class="ft34"> </p> </div> <div id="page4-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft40">4 </p> <p style="position:absolute;top:47px;left:676px;white-space:nowrap" class="ft41"><b>SFS </b></p> <p style="position:absolute;top:44px;left:709px;white-space:nowrap" class="ft42"><b>2020:1176</b></p> <p style="position:absolute;top:52px;left:98px;white-space:nowrap" class="ft43">�ndam�l </p> <p style="position:absolute;top:52px;left:288px;white-space:nowrap" class="ft45">Br�nsle <br/>som inte <br/>ger <br/>befrielse </p> <p style="position:absolute;top:52px;left:378px;white-space:nowrap" class="ft45">Befrielse <br/>fr�n <br/>energi-<br/>skatt </p> <p style="position:absolute;top:52px;left:460px;white-space:nowrap" class="ft45">Befrielse <br/>fr�n <br/>koldioxid-<br/>skatt </p> <p style="position:absolute;top:52px;left:555px;white-space:nowrap" class="ft45">Befrielse <br/>fr�n <br/>svavel-<br/>skatt </p> <p style="position:absolute;top:146px;left:98px;white-space:nowrap" class="ft45">12. Om skattebefrielse inte<br/>f�ljer av tidigare punkter,<br/>f�rbrukning i sodapannor<br/>eller i lutpannor</p> <p style="position:absolute;top:146px;left:378px;white-space:nowrap" class="ft44"> </p> <p style="position:absolute;top:146px;left:460px;white-space:nowrap" class="ft44"> </p> <p style="position:absolute;top:146px;left:555px;white-space:nowrap" class="ft45">100 <br/>procent </p> <p style="position:absolute;top:240px;left:98px;white-space:nowrap" class="ft43">13. </p> <p style="position:absolute;top:240px;left:288px;white-space:nowrap" class="ft44"> </p> <p style="position:absolute;top:240px;left:378px;white-space:nowrap" class="ft44"> </p> <p style="position:absolute;top:240px;left:460px;white-space:nowrap" class="ft44"> </p> <p style="position:absolute;top:240px;left:555px;white-space:nowrap" class="ft44"> </p> <p style="position:absolute;top:277px;left:98px;white-space:nowrap" class="ft43">14. </p> <p style="position:absolute;top:277px;left:288px;white-space:nowrap" class="ft44"> </p> <p style="position:absolute;top:277px;left:378px;white-space:nowrap" class="ft44"> </p> <p style="position:absolute;top:277px;left:460px;white-space:nowrap" class="ft44"> </p> <p style="position:absolute;top:277px;left:555px;white-space:nowrap" class="ft44"> </p> <p style="position:absolute;top:314px;left:98px;white-space:nowrap" class="ft43">15. </p> <p style="position:absolute;top:314px;left:288px;white-space:nowrap" class="ft44"> </p> <p style="position:absolute;top:314px;left:378px;white-space:nowrap" class="ft44"> </p> <p style="position:absolute;top:314px;left:460px;white-space:nowrap" class="ft44"> </p> <p style="position:absolute;top:314px;left:555px;white-space:nowrap" class="ft44"> </p> <p style="position:absolute;top:351px;left:98px;white-space:nowrap" class="ft45">16. F�rbrukning i processer<br/>f�r framst�llning av andra<br/>mineraliska �mnen �n<br/>metaller under f�ruts�ttning<br/>att det ing�ende materialet<br/>genom uppv�rmning i<br/>ugnar f�r�ndras kemiskt<br/>eller dess inre fysikaliska<br/>struktur f�r�ndras</p> <p style="position:absolute;top:351px;left:378px;white-space:nowrap" class="ft45">100 <br/>procent </p> <p style="position:absolute;top:351px;left:460px;white-space:nowrap" class="ft45">100 <br/>procent </p> <p style="position:absolute;top:351px;left:555px;white-space:nowrap" class="ft45">100 <br/>procent </p> <p style="position:absolute;top:538px;left:98px;white-space:nowrap" class="ft45">17. Om skattebefrielse inte<br/>f�ljer av tidigare punkter,<br/>f�rbrukning f�r framst�ll-<br/>ning av v�rme i en anl�gg-<br/>ning f�r vilken utsl�pps-<br/>r�tter ska �verl�mnas<br/>enligt 16 � lagen om vissa<br/>utsl�pp av v�xthusgaser</p> <p style="position:absolute;top:538px;left:288px;white-space:nowrap" class="ft45">R�tallolja <br/>och br�nsle <br/>som avses i <br/>2 kap. 1 � <br/>f�rsta <br/>stycket 3 b </p> <p style="position:absolute;top:706px;left:98px;white-space:nowrap" class="ft43">a) i kraftv�rmeproduktion</p> <p style="position:absolute;top:706px;left:378px;white-space:nowrap" class="ft44"></p> <p style="position:absolute;top:706px;left:460px;white-space:nowrap" class="ft43">9 procent</p> <p style="position:absolute;top:706px;left:555px;white-space:nowrap" class="ft44"> </p> <p style="position:absolute;top:743px;left:98px;white-space:nowrap" class="ft43">b) i annan v�rmeproduktion</p> <p style="position:absolute;top:743px;left:378px;white-space:nowrap" class="ft44"></p> <p style="position:absolute;top:743px;left:460px;white-space:nowrap" class="ft43">9 procent</p> <p style="position:absolute;top:743px;left:555px;white-space:nowrap" class="ft44"> </p> <p style="position:absolute;top:783px;left:115px;white-space:nowrap" class="ft40">Denna lag tr�der i kraft den 1 januari 2021. </p> <p style="position:absolute;top:824px;left:98px;white-space:nowrap" class="ft40">P� regeringens v�gnar </p> <p style="position:absolute;top:865px;left:98px;white-space:nowrap" class="ft40">MAGDALENA ANDERSSON </p> <p style="position:absolute;top:885px;left:385px;white-space:nowrap" class="ft46">Jan Larsson <br/>(Finansdepartementet) </p> </div> </div> ;