SFS 2023:811 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:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:19px;font-family:FAAABE+TimesNewRomanPS;color:#ffffff;-moz-transform: matrix( 0, 1, 1, 0, 0, 0);-webkit-transform: matrix( 0, 1, 1, 0, 0, 0);-o-transform: matrix( 0, 1, 1, 0, 0, 0);-ms-transform: matrix( 0, 1, 1, 0, 0, 0);-moz-transform-origin: left 75%;-webkit-transform-origin: left 75%;-o-transform-origin: left 75%;-ms-transform-origin: left 75%;} .ft12{font-size:15px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#ffffff;-moz-transform: matrix( 0, 1, 1, 0, 0, 0);-webkit-transform: matrix( 0, 1, 1, 0, 0, 0);-o-transform: matrix( 0, 1, 1, 0, 0, 0);-ms-transform: matrix( 0, 1, 1, 0, 0, 0);-moz-transform-origin: left 75%;-webkit-transform-origin: left 75%;-o-transform-origin: left 75%;-ms-transform-origin: left 75%;} .ft13{font-size:28px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} 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.ft117{font-size:15px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft118{font-size:15px;font-family:RIABIG+TimesNewRomanPSMT;color:#000000;} .ft119{font-size:17px;line-height:20px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft120{font-size:18px;line-height:30px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft121{font-size:12px;line-height:14px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft122{font-size:15px;line-height:17px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:16px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft21{font-size:16px;font-family:QUYROM+TimesNewRomanPS;color:#000000;} .ft22{font-size:16px;font-family:MGXYKU+TimesNewRomanPS;color:#000000;} .ft23{font-size:17px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft24{font-size:12px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft25{font-size:7px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft26{font-size:12px;line-height:14px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft27{font-size:17px;line-height:20px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft30{font-size:16px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft31{font-size:16px;font-family:QUYROM+TimesNewRomanPS;color:#000000;} .ft32{font-size:16px;font-family:MGXYKU+TimesNewRomanPS;color:#000000;} .ft33{font-size:17px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft34{font-size:17px;line-height:20px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:893px;height:1262px;"> <img width="893" 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:1229px;left:37px;white-space:nowrap" class="ft11"><b>1 2 3 4 5 6 7 8 9 0 </b>1 2 3 4 5 6 7 8 9 0</p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft13"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:223px;left:98px;white-space:nowrap" class="ft14"><b>Lag </b></p> <p style="position:absolute;top:246px;left:98px;white-space:nowrap" class="ft14"><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 7 december 2023 </p> <p style="position:absolute;top:325px;left:98px;white-space:nowrap" class="ft119">Enligt riksdagens beslut1 f�reskrivs att 2 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="ft119"><b>2 kap. <br/>1 �</b>2 Energiskatt och koldioxidskatt ska, om inte annat f�ljer av andra <br/>stycket eller 1 b �, betalas f�r f�ljande br�nslen med angivna belopp: </p> <p style="position:absolute;top:498px;left:140px;white-space:nowrap" class="ft18">KN-nr </p> <p style="position:absolute;top:498px;left:236px;white-space:nowrap" class="ft18">Slag av br�nsle </p> <p style="position:absolute;top:498px;left:348px;white-space:nowrap" class="ft121">Skattebelopp <br/>Energiskatt </p> <p style="position:absolute;top:513px;left:444px;white-space:nowrap" class="ft18">Koldioxidskatt </p> <p style="position:absolute;top:513px;left:550px;white-space:nowrap" class="ft121">Summa <br/>skatt </p> <p style="position:absolute;top:542px;left:107px;white-space:nowrap" class="ft18">1.</p> <p style="position:absolute;top:542px;left:140px;white-space:nowrap" class="ft121">2710 11 41, <br/>2710 11 45 <br/>eller<br/>2710 11 49</p> <p style="position:absolute;top:542px;left:236px;white-space:nowrap" class="ft121">Bensin som <br/>uppfyller krav f�r </p> <p style="position:absolute;top:599px;left:236px;white-space:nowrap" class="ft121">a) milj�klass 1 <br/> motorbensin</p> <p style="position:absolute;top:613px;left:348px;white-space:nowrap" class="ft121">2 kr 19 �re per <br/>liter </p> <p style="position:absolute;top:613px;left:444px;white-space:nowrap" class="ft121">3 kr 27 �re per <br/>liter </p> <p style="position:absolute;top:613px;left:550px;white-space:nowrap" class="ft121">5 kr 46 �re <br/>per liter </p> <p style="position:absolute;top:642px;left:236px;white-space:nowrap" class="ft18"> alkylatbensin </p> <p style="position:absolute;top:642px;left:348px;white-space:nowrap" class="ft121">1 kr 57 �re per <br/>liter </p> <p style="position:absolute;top:642px;left:444px;white-space:nowrap" class="ft121">3 kr 27 �re per <br/>liter </p> <p style="position:absolute;top:642px;left:550px;white-space:nowrap" class="ft121">4 kr 84 �re <br/>per liter </p> <p style="position:absolute;top:670px;left:236px;white-space:nowrap" class="ft18">b) milj�klass 2 </p> <p style="position:absolute;top:670px;left:348px;white-space:nowrap" class="ft121">2 kr 23 �re per <br/>liter </p> <p style="position:absolute;top:670px;left:444px;white-space:nowrap" class="ft121">3 kr 27 �re per <br/>liter </p> <p style="position:absolute;top:670px;left:550px;white-space:nowrap" class="ft121">5 kr 50 �re <br/>per liter </p> <p style="position:absolute;top:713px;left:107px;white-space:nowrap" class="ft18">2.</p> <p style="position:absolute;top:713px;left:140px;white-space:nowrap" class="ft121">2710 11 31, <br/>2710 11 51 <br/>eller<br/>2710 11 59</p> <p style="position:absolute;top:713px;left:236px;white-space:nowrap" class="ft121">Annan bensin �n <br/>som avses under 1 <br/>eller 7 </p> <p style="position:absolute;top:713px;left:348px;white-space:nowrap" class="ft121">3 kr 30 �re per <br/>liter </p> <p style="position:absolute;top:713px;left:444px;white-space:nowrap" class="ft121">3 kr 27 �re per <br/>liter </p> <p style="position:absolute;top:713px;left:550px;white-space:nowrap" class="ft121">6 kr 57 �re <br/>per liter </p> <p style="position:absolute;top:784px;left:107px;white-space:nowrap" class="ft18">3.</p> <p style="position:absolute;top:784px;left:140px;white-space:nowrap" class="ft121">2710 19 21, <br/>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:784px;left:236px;white-space:nowrap" class="ft121">Eldningsolja, <br/>dieselbr�nnolja, <br/>fotogen, m.m. som </p> <p style="position:absolute;top:883px;left:236px;white-space:nowrap" class="ft121">a) har f�rsetts med<br/>m�rk- och<br/>f�rg�mnen eller<br/>ger mindre �n 85<br/>volymprocent<br/>destillat vid 350�C, </p> <p style="position:absolute;top:883px;left:348px;white-space:nowrap" class="ft18">318 kr per m3 </p> <p style="position:absolute;top:883px;left:444px;white-space:nowrap" class="ft18">4 048 kr per m3 </p> <p style="position:absolute;top:883px;left:550px;white-space:nowrap" class="ft121">4 366 kr <br/>per m3 </p> <p style="position:absolute;top:968px;left:236px;white-space:nowrap" class="ft121">b) inte har f�rsetts<br/>med m�rk- och<br/>f�rg�mnen och ger<br/>minst <br/>85 volymprocent<br/>destillat vid 350�C, <br/>tillh�rig<br/>milj�klass 1 </p> <p style="position:absolute;top:1068px;left:348px;white-space:nowrap" class="ft121">1 615 kr <br/>per m3 </p> <p style="position:absolute;top:1068px;left:444px;white-space:nowrap" class="ft18">2 836 kr per m3 </p> <p style="position:absolute;top:1068px;left:550px;white-space:nowrap" class="ft121">4 451 kr <br/>per m3 </p> <p style="position:absolute;top:1116px;left:98px;white-space:nowrap" class="ft110">1 Prop. 2023/24:24, bet. 2023/24:SkU7, rskr.</p> <p style="position:absolute;top:1114px;left:339px;white-space:nowrap" class="ft112"> 2023/24:59. </p> <p style="position:absolute;top:1137px;left:98px;white-space:nowrap" class="ft110">2 Senaste lydelse 2023:</p> <p style="position:absolute;top:1135px;left:223px;white-space:nowrap" class="ft114">810. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft115"><b>SFS</b></p> <p style="position:absolute;top:221px;left:683px;white-space:nowrap" class="ft116"><b> 2023:811</b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft122">Publicerad<br/>den</p> <p style="position:absolute;top:263px;left:671px;white-space:nowrap" class="ft118"> 9 december 2023</p> </div> <div id="page2-div" style="position:relative;width:893px;height:1262px;"> <img width="893" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:51px;left:676px;white-space:nowrap" class="ft20"><b>SFS</b></p> <p style="position:absolute;top:49px;left:704px;white-space:nowrap" class="ft21"><b> 2023:811</b></p> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft23">2</p> <p style="position:absolute;top:52px;left:140px;white-space:nowrap" class="ft24">KN-nr </p> <p style="position:absolute;top:52px;left:236px;white-space:nowrap" class="ft24">Slag av br�nsle </p> <p style="position:absolute;top:52px;left:348px;white-space:nowrap" class="ft26">Skattebelopp <br/>Energiskatt </p> <p style="position:absolute;top:67px;left:444px;white-space:nowrap" class="ft24">Koldioxidskatt </p> <p style="position:absolute;top:67px;left:550px;white-space:nowrap" class="ft26">Summa <br/>skatt </p> <p style="position:absolute;top:96px;left:236px;white-space:nowrap" class="ft24">milj�klass 2 </p> <p style="position:absolute;top:96px;left:348px;white-space:nowrap" class="ft24">2 037 kr per m3 </p> <p style="position:absolute;top:96px;left:444px;white-space:nowrap" class="ft24">2 836 kr per m3 </p> <p style="position:absolute;top:96px;left:550px;white-space:nowrap" class="ft26">4 873 kr <br/>per m3 </p> <p style="position:absolute;top:125px;left:236px;white-space:nowrap" class="ft26">milj�klass 3 eller <br/>inte tillh�r n�gon <br/>milj�klass </p> <p style="position:absolute;top:125px;left:348px;white-space:nowrap" class="ft24">2 256 kr per m3 </p> <p style="position:absolute;top:125px;left:444px;white-space:nowrap" class="ft24">2 836 kr per m3 </p> <p style="position:absolute;top:125px;left:550px;white-space:nowrap" class="ft26">5 092 kr <br/>per m3 </p> <p style="position:absolute;top:182px;left:107px;white-space:nowrap" class="ft24">4.</p> <p style="position:absolute;top:182px;left:140px;white-space:nowrap" class="ft26">2711 12 11<br/>2711 19 00</p> <p style="position:absolute;top:182px;left:236px;white-space:nowrap" class="ft26">Gasol m.m. som <br/>anv�nds f�r <br/>a) drift av<br/>motordrivet<br/>fordon, fartyg eller<br/>luftfartyg</p> <p style="position:absolute;top:210px;left:348px;white-space:nowrap" class="ft26">0 kr per <br/>1 000 kg </p> <p style="position:absolute;top:210px;left:444px;white-space:nowrap" class="ft26">4 544 kr per <br/>1 000 kg </p> <p style="position:absolute;top:210px;left:550px;white-space:nowrap" class="ft26">4 544 kr per <br/>1 000 kg </p> <p style="position:absolute;top:267px;left:236px;white-space:nowrap" class="ft26">b) annat �ndam�l<br/>�n som avses <br/>under a </p> <p style="position:absolute;top:267px;left:348px;white-space:nowrap" class="ft26">1 465 kr per <br/>1 000 kg </p> <p style="position:absolute;top:267px;left:444px;white-space:nowrap" class="ft26">4 544 kr per <br/>1 000 kg </p> <p style="position:absolute;top:267px;left:550px;white-space:nowrap" class="ft26">6 009 kr per <br/>1 000 kg </p> <p style="position:absolute;top:324px;left:107px;white-space:nowrap" class="ft24">5.</p> <p style="position:absolute;top:324px;left:140px;white-space:nowrap" class="ft26">2711 11 00, <br/>2711 21 00</p> <p style="position:absolute;top:324px;left:236px;white-space:nowrap" class="ft26">Naturgas som <br/>anv�nds f�r <br/>a) drift av<br/>motordrivet <br/>fordon, fartyg eller <br/>luftfartyg </p> <p style="position:absolute;top:352px;left:348px;white-space:nowrap" class="ft26">0 kr per <br/>1 000 m3 </p> <p style="position:absolute;top:352px;left:444px;white-space:nowrap" class="ft26">3 233 kr per <br/>1 000 m3 </p> <p style="position:absolute;top:352px;left:550px;white-space:nowrap" class="ft26">3 233 kr per <br/>1 000 m3 </p> <p style="position:absolute;top:409px;left:236px;white-space:nowrap" class="ft26">b) annat �ndam�l<br/>�n som avses <br/>under a </p> <p style="position:absolute;top:409px;left:348px;white-space:nowrap" class="ft26">1 259 kr per <br/>1 000 m3 </p> <p style="position:absolute;top:409px;left:444px;white-space:nowrap" class="ft26">3 233 kr per <br/>1 000 m3 </p> <p style="position:absolute;top:409px;left:550px;white-space:nowrap" class="ft26">4 492 kr per <br/>1 000 m3 </p> <p style="position:absolute;top:466px;left:107px;white-space:nowrap" class="ft24">6.</p> <p style="position:absolute;top:466px;left:140px;white-space:nowrap" class="ft26">2701, 2702 <br/>eller 2704</p> <p style="position:absolute;top:466px;left:236px;white-space:nowrap" class="ft24">Kol och koks </p> <p style="position:absolute;top:466px;left:348px;white-space:nowrap" class="ft26">868 kr per <br/>1 000 kg </p> <p style="position:absolute;top:466px;left:444px;white-space:nowrap" class="ft26">3 758 kr per <br/>1 000 kg </p> <p style="position:absolute;top:466px;left:550px;white-space:nowrap" class="ft26">4 626 kr per <br/>1 000 kg </p> <p style="position:absolute;top:508px;left:107px;white-space:nowrap" class="ft24">7.</p> <p style="position:absolute;top:508px;left:140px;white-space:nowrap" class="ft24">2710 11 31 </p> <p style="position:absolute;top:508px;left:236px;white-space:nowrap" class="ft26">Flygbensin med en <br/>blyhalt om h�gst <br/>0,005 gram <br/>per liter </p> <p style="position:absolute;top:508px;left:348px;white-space:nowrap" class="ft26">2 kr 23 �re per <br/>liter </p> <p style="position:absolute;top:508px;left:444px;white-space:nowrap" class="ft26">3 kr 27 �re per <br/>liter </p> <p style="position:absolute;top:508px;left:550px;white-space:nowrap" class="ft26">5 kr 50 �re <br/>per liter </p> <p style="position:absolute;top:586px;left:115px;white-space:nowrap" class="ft23">I fall som avses i 5 kap. 16 � 3 och 4 samt 6 kap. 10 � 3 tas skatt ut med </p> <p style="position:absolute;top:607px;left:98px;white-space:nowrap" class="ft27">ett belopp som motsvarar skillnaden mellan de skattebelopp som g�ller f�r <br/>br�nslets olika anv�ndningss�tt. </p> <p style="position:absolute;top:648px;left:115px;white-space:nowrap" class="ft23">I fall som avses i 5 kap. 16 � 6 a och b och 6 kap. 10 � 4 tas skatt ut med </p> <p style="position:absolute;top:668px;left:98px;white-space:nowrap" class="ft23">ett belopp som motsvarar </p> <p style="position:absolute;top:688px;left:115px;white-space:nowrap" class="ft23">1. skatten som g�ller f�r br�nsle enligt f�rsta stycket 3 b, om br�nsle</p> <p style="position:absolute;top:709px;left:98px;white-space:nowrap" class="ft23">enligt f�rsta stycket 3 a har f�rv�rvats utan skatt, </p> <p style="position:absolute;top:729px;left:115px;white-space:nowrap" class="ft23">2. skillnaden mellan de skattebelopp som g�ller f�r br�nsle enligt f�rsta</p> <p style="position:absolute;top:750px;left:98px;white-space:nowrap" class="ft27">stycket 3 a respektive br�nsle enligt f�rsta stycket 3 b, om br�nsle enligt <br/>f�rsta stycket 3 a har f�rv�rvats med skatt, </p> <p style="position:absolute;top:791px;left:115px;white-space:nowrap" class="ft23">3. skatten som g�ller f�r annat br�nsle enligt f�rsta stycket, om s�dant</p> <p style="position:absolute;top:811px;left:98px;white-space:nowrap" class="ft23">br�nsle i annat fall �n som avses i 1 har f�rv�rvats utan skatt, </p> <p style="position:absolute;top:831px;left:115px;white-space:nowrap" class="ft23">4. skatten som g�ller f�r det br�nsle enligt f�rsta stycket som det anv�nda</p> <p style="position:absolute;top:852px;left:98px;white-space:nowrap" class="ft27">br�nslet anses likv�rdigt med enligt 3 eller 4 �, om br�nsle enligt 3 eller 4 � <br/>har f�rv�rvats utan skatt, och </p> <p style="position:absolute;top:893px;left:115px;white-space:nowrap" class="ft23">5. skillnaden mellan de skattebelopp som g�ller f�r br�nsle enligt f�rsta</p> <p style="position:absolute;top:913px;left:98px;white-space:nowrap" class="ft27">stycket 3 a respektive br�nsle enligt f�rsta stycket 3 b, om br�nsle enligt 3 <br/>eller 4 � har f�rv�rvats med skatt som motsvarar skatten som g�ller f�r <br/>br�nsle enligt f�rsta stycket 3 a. </p> <p style="position:absolute;top:974px;left:115px;white-space:nowrap" class="ft23">I fall som avses i 5 kap. 16 � 6 c till�mpas tredje stycket 13 avseende </p> <p style="position:absolute;top:995px;left:98px;white-space:nowrap" class="ft23">flygfotogen (KN-nr 2710 19 21). </p> <p style="position:absolute;top:1037px;left:115px;white-space:nowrap" class="ft27">1. Denna lag tr�der i kraft den 1 januari 2025.<br/>2. �ldre best�mmelser g�ller fortfarande f�r f�rh�llanden som h�nf�r sig</p> <p style="position:absolute;top:1078px;left:98px;white-space:nowrap" class="ft23">till tiden f�re ikrafttr�dandet. </p> </div> <div id="page3-div" style="position:relative;width:893px;height:1262px;"> <img width="893" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:51px;left:676px;white-space:nowrap" class="ft30"><b>SFS</b></p> <p style="position:absolute;top:49px;left:704px;white-space:nowrap" class="ft31"><b> 2023:811</b></p> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft33">3</p> <p style="position:absolute;top:52px;left:98px;white-space:nowrap" class="ft33">P� regeringens v�gnar </p> <p style="position:absolute;top:93px;left:98px;white-space:nowrap" class="ft33">ELISABETH SVANTESSON </p> <p style="position:absolute;top:113px;left:385px;white-space:nowrap" class="ft34">Ulf Olovsson <br/>(Finansdepartementet) </p> </div> </div> ;