ANNEX V Common methods and principles for calculating the impact of energy efficiency obligations schemes or other policy measures under Article 7(1), (2) and (9) and Article 20(6)

3.In determining the energy saving from policy measures applied under point (a) of the second subparagraph of Article 7(9), the following principles shall apply:

(a)

credit shall only be given for energy savings from taxation measures exceeding the minimum levels of taxation applicable to fuels as required in Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity(1) or in Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax(2);

(b)

recent and representative official data on price elasticities shall be used for calculation of the impact; and

(c)

the energy savings from accompanying taxation policy instruments, including fiscal incentives or payment to a fund, shall be accounted separately.