Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance) (c. 96)

ANNEX II U.K. Reduced rates of taxation and exemptions from such taxation referred to in Article 18(1)

13. FINLAND: U.K.

• for natural gas used as fuel;

• for an exemption from excise duty for methane and LPG for all purposes;

• for reduced excise duty rates on diesel fuel and heating gas oil, provided that the rates are in accordance with the obligations laid down in this Directive, and in particular the minimum levels of taxation provided for in Articles 7 to 9;

• for reduced excise duty rates on reformulated unleaded and leaded petrol, provided that the rates are in accordance with the obligations laid down in this Directive, and in particular the minimum levels of taxation provided for in Article 7 thereof;

• for air navigation other than that covered by Article 14(1)(b) of this Directive;

• for navigation in private pleasure craft;

• for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty.