EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Indirect taxes other than VAT

EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTO UNION Indirect Taxation and Tax administration Indirect taxes other than VAT EXCISE DUTY TABLES Part II Energy products and Electricity In accordance with the Energy Directive (Council Directive 2003/96/EC) INCLUDING Natural Gas, Coal and Electricity Can be consulted on DG TAXUD Web site: http://ec.europa.eu/taxation_customs/index_en.htm or "Taxes in Europe" online database: http://ec.europa.eu/taxation_customs/tedb/taxsearch.html (Shows the situation as at 01/01/2017) European Commission, 2017 Reproduction is authorised, provided the source and web address (http://ec.europa.eu/taxation_customs/index_en.htm) are acknowledged. B-1049 Brussels - Belgium - Office: SPA3 6/70. Telephone: direct line (+32-2) 295.35.25, switchboard 299.11.11. e-mail: TAXUD-C2-TABLES@ec.europa.eu

INTRODUCTORY NOTE In collaboration with the Member States, the European Commission has established the EXCISE DUTY TABLES showing rates in force in the Member States of the European Union. As from 1 January 2007 this publication: * covers all EU Member States; * has been divided into three different sections: I II III Alcoholic Beverages Energy products and Electricity Manufactured Tobacco. Further to the approval during the Committee on of 12 & 13 May 2009, new tables are inserted, as from 1 July 2009, with reduced rates applied by in specific sectors on Gas oil, Kerosene, Heavy fuel oil, LPG, Natural Gas, Coal & Coke and Electricity. This publication aims to provide up-to-date information on Member States main excise duty rates as they apply to typical products. The information is supplied by the respective Member States. The Commission cannot be held responsible for its accuracy or completeness, neither does its publication imply an endorsement by the Commission of those Member States' legal provisions. It is intended that Member States will regularly communicate to the Commission all modifications of the rates covered by this publication and that revised editions of the tables will be published twice a year. To this end, it is vital that all changes to duty structures or rates are advised by Member States to the Commission as soon as possible so that they may be incorporated in the tables with the least possible delay. All details should be sent to: e-mail TAXUD-C2-TABLES@ec.europa.eu telephone +32-2-295.35.25 This document together with general information about the Taxation and Customs Union can be found at: http://ec.europa.eu/taxation_customs/index_en.htm For further or more detailed information, please contact directly the Member States concerned (see list of contact persons at the end of this document).

IMPORTANT REMARK Concerning transitional arrangements for the "New member States" of the European Union Council Directive 2003/96/EC Energy taxation Directive The energy taxation Directive (2003/96/EC "energy Directive") was adopted in 2003 and defines the fiscal structures and the levels of taxation to be imposed on energy products and electricity. It replaces, with effect from 1 January 2004, Council Directive 92/81/EEC (on the harmonisation of the structures of excise duties on mineral oils) and Council Directive 92/82/EEC (on the approximation of the rates of excise duties on mineral oils). The energy Directive is in compliance with Community commitments to integrate environmental concerns into the energy taxation area and will improve the functioning of the Internal Market. The 2003 Treaty of Accession 1 provided for transitional arrangements and specific measures for two new Member States 2. In addition, two additional Council Directives for specific arrangements were adopted on 29 April 2004 (Directive 2004/74/EC 3 and Directive 2004/75/EC 4 ). Directive 2004/74/EC amends the energy Directive as regards the possibility for the Czech Republic, Estonia, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia to apply temporary exemptions or reductions in the levels of taxation. Directive 2004/75/EC amends the energy Directive as regards the possibility for Cyprus to apply temporary exemptions or reductions in the levels of taxation. The period for the temporary measures expired and the Directive is no longer applicable. The Treaty of Accession of Bulgaria and Romania to the EU 5 provided for transitional arrangements and specific measures for the two Member States. The temporary provisions expired at the end of 2012. 1 OJ L 236, 23.9.2003, p. 17. 2 Cyprus and Poland. 3 OJ L 157, 30.4.2004, p.87. 4 OJ L 157,30.4.2004, p.100. 5 OJ L 157, 21.06.2005.

UPDATE SITUATION - EXCISE DUTY TABLES 01/01/2017 AT BE BG CY CZ DE DK EE EL ES FI FR HR HU IE IT LT LU LV MT NL PL PT RO SE SI SK UK Petrol Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Gas oil Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Gas oil reduced rate Y Y Y Y Y Y Y Y Y Y Y Y Y Kerosene Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Kerosene reduced rate Y Y Y Y Y Y Y Y Y Y Heavy Fuel oil Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Heavy Fuel oil reduced rate Y Y Y Y Y Y Y Y Y Y LPG Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y LPG reduced rate Y Y Y Y Y Y Y Y Y Y Natural gas Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Natural gas reduced rate Y Y Y Y Y Y Y Y Y Coal and Coke Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Coal and Coke reduced rate Y Y Y Y Y Electricity Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Electricity reduced rate Y Y Y Y Y Y

TABLE OF CONTENTS INTRODUCTORY NOTE... 2 IMPORTANT REMARK... 3 UPDATE SITUATION - EXCISE DUTY TABLES... 4 TABLE OF CONTENTS... 5 EURO EXCHANGE RATES... 6 ENERGY PRODUCTS AND ELECTRICITY... 7 Petrol... 8 Gas Oil... 13 Kerosene... 32 Heavy fuel oil... 43 Liquefied Petroleum Gas (LPG)... 50 Natural Gas... 61 Coal and Coke... 76 Electricity... 81 Tax Mineral Oil... Error! Bookmark not defined. LIST OF MEMBER STATE CONTACT POINTS FOR EXCISE DUTY TABLESError! Bookmark not defined.

EURO EXCHANGE RATES Value of in EUR at the second working day of October 6 Member State value Bulgaria BGN 1.9558 Croatia HRK 7.5053 Czech Republic CZK 27.021 Denmark DKK 7.4463 Hungary HUF 308.18 Poland PLN 4.2933 Romania RON 4.4505 Sweden SEK 9.593 United Kingdom GBP 0.8732 6 The exchange rates are retrieved from the ECB website Home Statistics Exchange rates Euro foreign exchange reference rates (https://www.ecb.europa.eu/stats/exchange/eurofxref/html/index.en.html). The Lithuanian litas LTL irrevocably fixed as of 1 January 2015 (=3,45280 LTL to 1 euro) Official Journal L233, 06/08/2014, Council Regulation (EU) No. 851/2014 of 23 July 2014 amending Regulation (EC) No 2866/98. The Latvian lats LVL irrevocably fixed as of 1 January 2014 (=0,702804 LVL to 1 euro) Official Journal L243, 21/09/2013, Council Regulation (EU) No 870/2013 of 9 July 2013 amending Regulation (EC) No 2866/98 The Estonian kroon "EEK' irrevocably fixed as of 1 January 2011 (=15,6466 EEK to 1 euro) Official Journal L 196, 28/7/2010, Council Regulation (EU) No 671/2010 of 13 July 2010 amending Regulation (EC) No 2866/98 The Slovak koruna "SKK" irrevocably fixed as of 1 January 2009 (=30,1260 SKK to 1 euro) Official Journal L 195, 24/7/2008, Council Regulation (EC) No 694/2008 of 8 July 2008 amending Regulation (EC) No 2866/98 The Cyprus pound "CYP" irrevocably fixed as of 1 January 2008(=0,585274 CYP to 1 euro) Official Journal L 256, 2/10/2007, Council Regulation (EC) No 1135/2007 amending Council Regulation (EC) No 2866/98. The Maltese lira "MTL" irrevocably fixed as of 1 January 2008 (=0,429300 MTL to 1 euro) Official Journal L 256, 2/10/2007, Council Regulation (EC) No 1134/2007 amending Council Regulation (EC) No 2866/98. The Slovenian tolar "SIT" irrevocably fixed as of 1 January 2007 (=239.640 SIT to 1 euro) Official Journal L 195, 15/7/2006, Council Regulation (EC) No 1086/2006 amending Council Regulation (EC) No 2866/98.

ENERGY PRODUCTS AND ELECTRICITY IMPORTANT AND GENERAL REMARK For further and complete details concerning the transitional periods and derogations from excise duty for each country and energy product, go through these links to consult the Council Directives 2003/96/EC, 2004/74/EC and 2004/75/EC (links go to page 3).

PETROL Petrol Leaded Unlead CN 2710 1131, CN 2710 1151, CN2710 1159 CN 2710 1131, CN 2710 1141, CN 2710 1145, CN 2710 1149 Minimum excise duty adopted by the Council on 27-10-2003 (Dir. 2003/96/EC) 4 359 EUR per 1000 litres. VAT % VAT % NatCurr EUR NatCurr EUR AT EUR With minimum biofuel content of 46 l and sulphur content <=10 mg/kg With biofuel content of less than 46 l or sulphur content >10 mg/kg 554 20 With minimum biofuel content of 46 l and sulphur content <=10 mg/kg 587 20 With biofuel content of less than 46 l or sulphur content >10 mg/kg 482 20 515 20 BE EUR 657.3179 21 octane number <95 623.2105 21 21 octane number 98>x>95 623.2105 21 21 octane number >=98 - low sulphur and aromatic level 21 octane number >=98 - high sulphur and/or aromatic level 623.2105 21 638.6728 21 BG BGN 830 424.3788 20 710 363.0228 20 CY EUR 421 479 CZ CZK 13,710 507.3831 21 12,840 475.186 21 DE EUR 721 19 with a sulphur content not exceeding 10 mg/kg 654.5 19 19 with a sulphur content exceeding 10 mg/kg 669.8 19 DK DKK Energy tax 5,028 675.2347 25 Energy tax (with 4.8% biopetrol) 4,195 563.367 25 CO2 tax 414 55.5981 25 CO2 tax (with 4.8% biopetrol) 393 52.7779 25 EE EUR 465 20 465 20

Petrol Leaded Unlead CN 2710 1131, CN 2710 1151, CN2710 1159 CN 2710 1131, CN 2710 1141, CN 2710 1145, CN 2710 1149 Minimum excise duty adopted by the Council on 27-10-2003 (Dir. 2003/96/EC) 4 359 EUR per 1000 litres. VAT % VAT % NatCurr EUR NatCurr EUR EL EUR 681 700 ES EUR 457.79 21 455.92 21 21 Unleaded gasoline with less than 98 I.O. 424.69 21 FI EUR Not available in Finland 24 See "General comments" 702.5 24 FR EUR 683.4 20 650.7 20 HR HRK 4,500 599.5763 3,860 514.3032 HU HUF Leaded petrol is no longer sold in Hungary. 27 If the world market price of crude oil is higher than 50 USD/barrel. 27 If the world market price of crude oil is 50 USD/barrel or less. 120,000 389.3828 27 125,000 405.6071 27 IE EUR 587.71 23 587.71 23 IT EUR 728.4 22 728.4 22 LT EUR 579.24 434.43 LU EUR Since June 1999 leaded petrol is no longer sold in Luxemburg, except for aircrafts. *included climate changing tax of EUR 20 per 1,000 litres (since 1.1.2007) 516.6646 17 >10 mg/kg 464.5846 17 17 <10 mg/kg 462.0946 17

Petrol Leaded Unlead CN 2710 1131, CN 2710 1151, CN2710 1159 CN 2710 1131, CN 2710 1141, CN 2710 1145, CN 2710 1149 Minimum excise duty adopted by the Council on 27-10-2003 (Dir. 2003/96/EC) 4 359 EUR per 1000 litres. VAT % VAT % NatCurr EUR NatCurr EUR LV EUR 455.32 21 436 21 MT EUR 678.18 18 549.38 18 NL EUR 857.39 21 769.9 21 PL PLN not on the market 23 CN27101145 CN27101149 (includes fuel tax) 1,669.41 388.8408 23 23 CN27101131 CN27101141 (when used for propellant purposes the fuel tax should be added) 1,822 424.3822 23 RO RON 1,948.25 437.7598 19 1,656.34 372.1694 19 SE SEK 4,720 492.0254 25 Environmental class 1 3,880 404.4616 25 25 Alcylate based petrol 2,040 212.6551 25 25 Environmental class 2 3,910 407.5889 25 SI EUR Leaded petrol is forbidden for sale in Slovenia. 421.61 22 507.8 22 SK EUR 20 550.52 EUR 514.5 20 UK GBP 676.7 774.9834 20 579.5 663.6661 20

Petrol Additional comments IMPORTANT AND GENERAL REMARK For further and complete details concerning the transitional periods and derogations from excise duty for each country and energy product, go through these links to consult the Council Directives 2003/96/EC, 2004/74/EC and 2004/75/EC (links go to page 3).

GAS OIL Gas oil Propellant Heating fuel for business use Heating fuel for non-business use CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 Minimum excise duty adopted by the Council on 27-10-2003 (Dir. 2003/96/EC) 330 EUR per 1000 litres. VAT VAT VAT % % % NatCurr EUR NatCurr EUR NatCurr EUR AT EUR Gasoil with minimum biofuel content of 66 l and sulphur content <=10 mg/kg 397 20 Marked gasoil for heating purpose,with sulphur content <=10 mg/kg 98 20 Marked gasoil for heating purpose,with sulphur content <=10 mg/kg 98 20 Gasoil with biofuel content of less than 66 l or sulphur content >10 mg/kg 425 20 Marked gasoil for heating purpose, with sulphur content >10 mg/kg 128 20 Marked gasoil for heating purpose, with sulphur content >10 mg/kg 128 20 BE EUR sulphur content <= 10 mg/kg 507.6529 21 sulphur content <= 10 mg/kg 17.2564 21 sulphur content <= 10 mg/kg 17.2564 21 sulphur content > 10 mg/kg 523.1151 21 sulphur content > 10 mg/kg 18.6521 21 sulphur content > 10 mg/kg 18.6521 21 BG BGN 646 330.2996 20 646 330.2996 20 646 330.2996 20

Gas oil Propellant Heating fuel for business use Heating fuel for non-business use CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 Minimum excise duty adopted by the Council on 27-10-2003 (Dir. 2003/96/EC) 330 EUR per 1000 litres. VAT VAT VAT % % % NatCurr EUR NatCurr EUR NatCurr EUR CY EUR 450 124.73 124.73 CZ CZK 10,950 405.2404 21 10,290 CZK/1,000 tax refund 10,950 405.2404 21 10,290 CZK/1,000l tax refund 10,950 405.2404 21 DE EUR with a sulphur content not exceeding 10 mg/kg 470.4 19 with a sulphur content not exceeding 50 mg/kg 46.01 19 with a sulphur content not exceeding 50 mg/kg 61.35 19 with a sulphur content exceeding 10 mg/kg 485.7 19 with a sulphur content exceeding 50 mg/kg 61.01 19 with a sulphur content exceeding 50 mg/kg 76.35 19 DK DKK Energy tax (with 6.8% biodiesel) CO2 tax (with 6.8% biodiesel) 2,697 362.1933 25 Energy tax 1,982 266.1725 25 Energy tax 1,982 266.1725 25 426 57.2096 25 CO2 tax 457 61.3728 25 CO2 tax 457 61.3728 25 EE EUR 448 20 448 20 448 20 EL EUR 410 A winter period is defined (from 15 October to 410 A winter period is defined (from 15 October 410

Gas oil Propellant Heating fuel for business use Heating fuel for non-business use CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 Minimum excise duty adopted by the Council on 27-10-2003 (Dir. 2003/96/EC) 330 EUR per 1000 litres. VAT VAT VAT % % % NatCurr EUR NatCurr EUR NatCurr EUR 30 April each year) during which a reduced rate of 280Eur/1,000 lt is applied. to 30 April each year) during which a reduced rate of 280Eur/1,000 lt is applied. ES EUR 331 21 84.71 21 84.71 21 FI EUR See "General comments" 530.2 24 228.7 24 228.7 24 FR EUR 530.7 20 118.9 20 118.9 20 HR HRK 3,060 407.7119 423 56.3602 423 56.3602 HU HUF If the world market price of crude oil is higher than 50 USD/barrel. 110,350 358.07 27 If the world market price of crude oil is higher than 50 USD/barrel. 110,350 358.07 27 If the world market price of crude oil is higher than 50 USD/barrel. 110,350 358.07 27 If the world market price of crude oil is 50 USD/barrel or less. 120,350 390.5185 27 If the world market price of crude oil is 50 USD/barrel or less. 120,350 390.5185 27 If the world market price of crude oil is 50 USD/barrel 120,350 390.5185 27

Gas oil Propellant Heating fuel for business use Heating fuel for non-business use CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 Minimum excise duty adopted by the Council on 27-10-2003 (Dir. 2003/96/EC) 330 EUR per 1000 litres. VAT VAT VAT % % % NatCurr EUR NatCurr EUR NatCurr EUR PL PLN includes fuel tax 1,459.05 339.8435 23 232 54.0377 23 232 54.0377 23 RO RON 1,518.02 341.0898 19 1,518.02 341.0898 19 1,518.02 341.0898 19 SE SEK Environmental class 1 2,490 259.5643 25 Business use = heating purposes in the manufacturing process in industry 256.5 26.7382 25 855 89.1275 25 Environmental class 2 2,778 289.5862 25 25 25 Environmental class 3 2,927 305.1183 25 25 25 SI EUR 426.05 22 157.5 22 157.5 22 SK EUR 386.40 EUR 368 20 386.40 EUR 368 20 386.40 EUR 368 20 UK GBP 579.5 663.6661 20 111.4 127.5797 20 111.4 127.5797 20

Gas Oil Article 8(2)(b): stationary motors Gas oil - Industrial/Commercial use (Art.8, except for agriculture) Article 8(2)(c): plant and machinery used in construction, civil engineering and public works Article 8(2)(d): vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 Minimum excise duty adopted by the Council on 27-10-2003 (Dir. 2003/96/EC) VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR AT EUR 98 20 n/a 20 n/a 20 BE EUR sulphur content <= 10 mg/kg 22.8845 21 sulphur content <= 10 mg/kg 22.8845 21 sulphur content <= 10 mg/kg 22.8845 21 sulphur content > 10 mg/kg 22.8845 21 sulphur content > 10 mg/kg 22.8845 21 sulphur content > 10 mg/kg 22.8845 21 CY EUR 124.73 450 450 CZ CZK 10,950 405.2404 21 10,950 405.2404 21 10,950 405.2404 21 DE EUR if used in a plant with an efficiency of at least 60 %, with a sulphur content not exceeding 50 mg/kg 61.35 19 Standard rate with a sulphur content not exceeding 10 mg/kg 485.7 19 Standard rate with a sulphur content exceeding 10 mg/kg 470.4 19 19 Standard rate with a sulphur content exceeding 10 485.7 19 Standard rate with a sulphur content not exceeding 10 470.4 19

Article 8(2)(b): stationary motors Gas oil - Industrial/Commercial use (Art.8, except for agriculture) Article 8(2)(c): plant and machinery used in construction, civil engineering and public works Article 8(2)(d): vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 Minimum excise duty adopted by the Council on 27-10-2003 (Dir. 2003/96/EC) VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR mg/kg mg/kg DK DKK N.a 25 N.a. 25 N.a. 25 EE EUR 448 20 448 20 448 20 EL EUR refund: -125 EUR/1,000 lt 410 refund: -125 EUR/1,000 lt 410 ES EUR 84.71 21 84.71 21 84.71 21 FI EUR 228.7 24 228.7 24 228.7 24 FR EUR 150.9 20 150.9 20 150.9 20 HU HUF 7,555 24.5149 27 If the world market price of crude oil is higher than 50 USD/barrel. 110,350 358.07 27 110,350 358.07 27

Article 8(2)(b): stationary motors Gas oil - Industrial/Commercial use (Art.8, except for agriculture) Article 8(2)(c): plant and machinery used in construction, civil engineering and public works Article 8(2)(d): vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 Minimum excise duty adopted by the Council on 27-10-2003 (Dir. 2003/96/EC) VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR 27 If the world market price of crude oil is 50 USD/barrel or less. 120,350 390.5185 27 27 IE EUR 102.28 23 102.28 23 102.28 23 IT EUR 182.22 22 22 22 LT EUR 330.17 330.17 330.17 LU EUR 21.002 17 21.002 17 21.002 17 LV EUR 341 21 341 21 341 21 MT EUR 18 na 18 na 18 NL EUR 484.47 21 484.47 21 484.47 21

Article 8(2)(b): stationary motors Gas oil - Industrial/Commercial use (Art.8, except for agriculture) Article 8(2)(c): plant and machinery used in construction, civil engineering and public works Article 8(2)(d): vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 Minimum excise duty adopted by the Council on 27-10-2003 (Dir. 2003/96/EC) VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR RO RON not applicable 19 not applicable 19 not applicable 19 SE SEK In the manufacturing process in industry and in agriculture,horticultural and piscicultural works and in forestry 256.5 26.7382 25 25 25 SI EUR 213.03 22 213.03 22 213.03 22 SK EUR 386.40 EUR 368 20 386.40 EUR 368 20 386.40 EUR 368 20 UK GBP 111.4 127.5797 20 111.4 127.5797 20 111.4 127.5797 20

Gas Oil Per 1000 litres Gas oil - reduced rates applied in specific sectors CN 2710 1941 to 2710 1949 Reduced tax rates applied according to Directive 2003/96/EC Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry Article 15(1)(e): reduced rate applied for railways VAT % VAT % Nat Curr EUR Nat Curr EUR Nat Curr EUR VAT % AT EUR no reduction 20 n/a 20 n/a 20 BE EUR article 15(3) is used 21 0 21 0 21 CY EUR 0 450 CZ CZK 4,380 CZK/1,000 tax refund - plant production 7,000 CZK/1000 l tax refund B30 - animal production 9,500 CZK/1000 l tax refund - animal production 10,950 405.2404 21 10,950 405.2404 21 10,950 405.2404 21 10,950 405.2404 21 21 21 10,950 405.2404 21 21 21 DE EUR with a sulphur content not exceeding 10 mg/kg with a sulphur content exceeding 10 mg/kg 255.6 19 with a sulphur content not exceeding 50 mg/kg 270.9 19 with a sulphur content exceeding 50 mg/kg 46.01 19 19 61.01 19 19

Per 1000 litres Gas oil - reduced rates applied in specific sectors CN 2710 1941 to 2710 1949 Reduced tax rates applied according to Directive 2003/96/EC Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry Article 15(1)(e): reduced rate applied for railways VAT % VAT % Nat Curr EUR Nat Curr EUR Nat Curr EUR VAT % DK DKK Reduced Energy tax 54.7 7.3459 25 Reduced energy tax 35.68 4.7916 25 Only CO2 tax 457 61.3728 25 CO2 tax 457 61.3728 25 CO2 tax 457 61.3728 25 25 EE EUR Only for agriculture and fishery 121 20 20 20 ES EUR 84.71 21 84.71 21 331 21 FI EUR 228.7 24 228.7 24 228.7 24 FR EUR 150.9 20 or 118.9 when fuel used 150.9 20 150.9 20 HU HUF Via tax refund: refund of the difference between the normal rate and the reduced rate. 19,863 64.4526 27 27 Exemption via tax refund. 0 0 27 IE EUR 102.28 23 56.31 23 102.28 23 IT EUR 22 132.82 22 185.22 22 LT EUR 21 LU EUR 0 17 0 17 0 17 LV EUR 50 21 21 21 MT EUR na 18 na 18 na 18 NL EUR 484.47 21 484.47 21 484.47 21 RO RON 99.51 22.3593 19 not applicable 19 not 19

Gas Oil Per 1000 litres Gas oil reduced rates applied in specific sectors CN 2710 1941 to 2710 1949 Reduced tax rates applied according to Directive 2003/96/EC Article 5: differentiated rates for local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances Article 7(2): commercial gas oil used as propellant VAT % Nat Curr EUR Nat Curr EUR VAT % AT EUR n/a 20 n/a 20 BE EUR sulphur content <= 10 mg/kg and only for taxis and disabled people 352.5428 21 sulphur content <= 10 mg/kg 352.5428 21 CY EUR 450 450 CZ CZK 10,950 405.2404 21 10,950 405.2404 21 DE EUR with a sulphur content not exceeding 10 mg/kg with a sulphur content exceeding 10 mg/kg 416.38 19 19 431.6 19 19 DK DKK N.a. 25 N.a. 25 ES EUR 331 21 331 21 21 Gas oils intended for electricity production or cogeneration of electricity and heat 29.15 21 FI EUR 228.7 24 228.7 24 FR EUR taxis, busses and road transportation can benefit 20 150.9 20

Per 1000 litres Gas oil reduced rates applied in specific sectors CN 2710 1941 to 2710 1949 Reduced tax rates applied according to Directive 2003/96/EC Article 5: differentiated rates for local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances Article 7(2): commercial gas oil used as propellant VAT % Nat Curr EUR Nat Curr EUR VAT % from a refund HU HUF If the world market price of crude oil is higher than 50 USD/barrel. If the world market price of crude oil is 50 USD/barrel or less. 110,350 358.07 27 103,350 335.356 27 120,350 390.5185 27 27 IE EUR 23 Relief allowed by repayment to user. The amount of the repayment will vary in accordance with the average price at which auto-diesel is available for purchase during a repayment period. This will be calculated in accordance with a sliding scale, whereby the maximum amount repayable will be 7.5 cent per litre (when that price is 1.54 per litre or over), and Nil when the price is at or below 1.23 per litre 23 IT EUR local public passenger transport taxis (the refund is reduced by 15% The 403.22 22 403.22 22 330 22 22

Gas Oil Additional comments IMPORTANT AND GENERAL REMARK For further and complete details concerning the transitional periods and derogations from excise duty for each country and energy product, go through these links to consult the Council Directives 2003/96/EC, 2004/74/EC and 2004/75/EC (links go to page 3).

KEROSENE Kerosene Propellant Heating fuel for business use Heating fuel for non-business use CN 2710 1921, 2710 1925 CN 2710 1921, 2710 1925 CN 2710 1921, 2710 1925 Minimum excise duty adopted by the Council on 27-10-2003 (Dir. 2003/96/EC) 330 EUR per 1000 litres. 0 EUR per 1000 litres. 0 EUR per 1000 litres. VAT VAT VAT % % % NatCurr EUR NatCurr EUR NatCurr EUR AT EUR 397 20 397 20 397 20 BE EUR 632.5307 21 19.558 21 19.558 21 BG BGN 646 330.2996 20 646 330.2996 20 646 330.2996 20 CY EUR 450 124.73 124.73 CZ CZK 10,950 405.2404 21 10,950 405.2404 21 10,950 405.2404 21 DE EUR 654.5 19 19 19 DK DKK Energy tax 3,039 408.1222 25 Energy tax 1,982 266.1725 25 Energy tax 1,982 266.1725 25 CO2 tax 457 61.3728 25 CO2 tax 457 61.3728 25 CO2 tax 457 61.3728 25

Kerosene Propellant Heating fuel for business use Heating fuel for non-business use CN 2710 1921, 2710 1925 CN 2710 1921, 2710 1925 CN 2710 1921, 2710 1925 Minimum excise duty adopted by the Council on 27-10-2003 (Dir. 2003/96/EC) 330 EUR per 1000 litres. 0 EUR per 1000 litres. 0 EUR per 1000 litres. VAT VAT VAT % % % NatCurr EUR NatCurr EUR NatCurr EUR EE EUR 330.1 20 330.1 20 330.1 20 EL EUR 410 A winter period is defined (from 15 October to 30 April each year) during which a reduced rate of 280Eur/1,000 lt is applied. 410 A winter period is defined (from 15 October to 30 April each year) during which a reduced rate of 280Eur/1,000 lt is applied. 410 ES EUR 330 21 78.71 21 78.71 21 FI EUR 763.5 24 763.5 24 763.5 24 FR EUR 476.8 20 116.5 20 116.5 20 HR HRK 2,660 354.4162 1,752 233.435 1,752 233.435 HU HUF If the world market price of crude oil is higher than 124,200 403.0112 27 If the world market price of crude oil is higher than 124,200 403.0112 27 If the world market price of crude oil is higher than 124,200 403.0112 27

Kerosene Propellant Heating fuel for business use Heating fuel for non-business use CN 2710 1921, 2710 1925 CN 2710 1921, 2710 1925 CN 2710 1921, 2710 1925 Minimum excise duty adopted by the Council on 27-10-2003 (Dir. 2003/96/EC) 330 EUR per 1000 litres. 0 EUR per 1000 litres. 0 EUR per 1000 litres. VAT VAT VAT % % % NatCurr EUR NatCurr EUR NatCurr EUR 50 USD/barrel. 50 USD/barrel. 50 USD/barrel. If the world market price of crude oil is 50 USD/barrel or less. 129,200 419.2355 27 If the world market price of crude oil is 50 USD/barrel or less. 129,200 419.2355 27 If the world market price of crude oil is 50 USD/barrel or less. 129,200 419.2355 27 IE EUR 479.02 23 50.73 23 50.73 23 IT EUR 337.49 22 337.49 22 337.49 22 LT EUR 330.17 330.17 330.17 LU EUR 330 17 n/a 17 10 17 LV EUR 341 21 56.91 21 56.91 21 MT EUR 472.4 18 na 18 na 18

Kerosene Propellant Heating fuel for business use Heating fuel for non-business use CN 2710 1921, 2710 1925 CN 2710 1921, 2710 1925 CN 2710 1921, 2710 1925 Minimum excise duty adopted by the Council on 27-10-2003 (Dir. 2003/96/EC) 330 EUR per 1000 litres. 0 EUR per 1000 litres. 0 EUR per 1000 litres. VAT VAT VAT % % % NatCurr EUR NatCurr EUR NatCurr EUR NL EUR 484.47 21 484.47 21 484.47 21 PL PLN CN27101925 (when used for propellant pusposes fuel tax should be added - 159.71 PLN per 1,000 kg) 1,822 424.3822 23 CN27101921 232 54.0377 23 CN27101921 232 54.0377 23 CN27101921 1,446 336.8039 23 CN27101925 1,822 424.3822 23 CN27101925 1,822 424.3822 23 RO RON 2,112.74 474.7197 19 1,781.09 400.2 19 1,781.09 400.2 19 SE SEK Environmental class 1 2,490 259.5643 25 Business use = heating purposes in the manufacturing process in industry 256.5 26.7382 25 855 89.1275 25 Environmental class 2 2,778 289.5862 25 25 25 Environmental class 3 2,927 305.1183 25 25 25

Kerosene Article 8(2)(b): stationary motors Kerosene - Industrial/Commercial use (Art.8, except for agriculture) Article 8(2)(c): plant and machinery used in construction, civil engineering and public works Article 8(2)(d): vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 Minimum excise duty adopted by the Council on 27-10-2003 (Dir. 2003/96/EC) VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR AT EUR n/a 20 n/a 20 n/a 20 BE EUR 22.8845 21 22.8845 21 22.8845 21 CY EUR 124.73 450 450 CZ CZK 10,950 405.2404 21 10,950 405.2404 21 10,950 405.2404 21 DK DKK N.a. 25 N.a. 25 N.a. 25 EE EUR 330.1 20 330.1 20 330.1 20 ES EUR 330 21 330 21 330 21

Article 8(2)(b): stationary motors Kerosene - Industrial/Commercial use (Art.8, except for agriculture) Article 8(2)(c): plant and machinery used in construction, civil engineering and public works Article 8(2)(d): vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 Minimum excise duty adopted by the Council on 27-10-2003 (Dir. 2003/96/EC) VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR FI EUR 763.5 24 763.5 24 763.5 24 FR EUR n.a. 20 n.a. 20 n.a. 20 HU HUF If the world market price of crude oil is higher than 50 USD/barrel. 124,200 403.0112 27 If the world market price of crude oil is higher than 50 USD/barrel. 124,200 403.0112 27 If the world market price of crude oil is higher than 50 USD/barrel. 124,200 403.0112 27 If the world market price of crude oil is 50 USD/barrel or less. 129,200 419.2355 27 If the world market price of crude oil is 50 USD/barrel or less. 129,200 419.2355 27 If the world market price of crude oil is 50 USD/barrel or less. 129,200 419.2355 27 IE EUR 50.73 23 50.73 23 23 IT EUR 101.25 22 22 22 LU EUR 21.002 17 21.002 17 21.002 17

Article 8(2)(b): stationary motors Kerosene - Industrial/Commercial use (Art.8, except for agriculture) Article 8(2)(c): plant and machinery used in construction, civil engineering and public works Article 8(2)(d): vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 Minimum excise duty adopted by the Council on 27-10-2003 (Dir. 2003/96/EC) VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR LV EUR 341 21 341 21 341 21 MT EUR na 18 na 18 na 18 NL EUR 484.47 21 484.47 21 484.47 21 RO RON not applicable 19 not applicable 19 not applicable 19 SE SEK In the manufacturing process in industry and in agriculture,horticultural and piscicultural works and in forestry 256.5 26.7382 25 25 25 SI EUR 213.03 22 213.03 22 213.03 22 SK EUR 481.31 20 481.31 20 481.31 20 UK GBP 111.4 127.5797 20 111.4 127.5797 20 111.4 127.5797 20

Kerosene Per 1000 litres Kerosene reduced rates applied in specific sectors CN 2710 1921, CN 2710 1925 Reduced tax rates applied according to Directive 2003/96/EC Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry VAT % Nat Curr EUR Nat Curr EUR VAT % AT EUR n/a 20 n/a 20 BE EUR article 15(3) is used 21 0 21 CY EUR 0 CZ CZK 4,380 CZK/1,000 tax refund - plant production 7,000 CZK/1000 l tax refund B30 - animal production 9,500 CZK/1000 l tax refund - animal production DK DKK Reduced energy tax 10,950 405.2404 21 10,950 405.2404 21 10,950 405.2404 21 21 10,950 405.2404 21 21 54.7 7.3459 25 Reduced energy tax 35.68 4.7916 25 CO2 tax 457 61.3728 25 CO2 tax 457 61.3728 25 EE EUR 330.1 20 20 ES EUR 330 21 330 21 FI EUR 763.5 24 763.5 24 FR EUR 476.8 20 n.a. 20

Per 1000 litres Kerosene reduced rates applied in specific sectors CN 2710 1921, CN 2710 1925 Reduced tax rates applied according to Directive 2003/96/EC Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry VAT % Nat Curr EUR Nat Curr EUR VAT % HU HUF If the world market price of crude oil is higher than 50 USD/barrel. If the world market price of crude oil is 50 USD/barrel or less. 124,200 403.0112 27 If the world market price of crude oil is higher than 50 USD/barrel. 129,200 419.2355 27 If the world market price of crude oil is 50 USD/barrel or less. 124,200 403.0112 27 129,200 419.2355 27 IE EUR 50.73 23 23 LU EUR 21.002 17 n/a 17 LV EUR 341 21 21 MT EUR na 18 na 18 NL EUR 484.47 21 484.47 21 RO RON not applicable 19 not applicable 19 SE SEK Environmental class 1 Environmental class 2 Environmental class 3 2,490 259.5643 25 Heating purposes 256.5 26.7382 25 2,778 289.5862 25 25 2,927 305.1183 25 25 SI EUR 127.82 22 22 SK EUR 481.31 20 481.31 20 UK GBP 111.4 127.5797 20 not applicable 20

HEAVY FUEL OIL Heavy fuel oil Heating fuel for business use Heating fuel for non-business use CN 2710 1961 to CN 2710 1969 CN 2710 1961 to CN 2710 1969 Minimum excise duty adopted by the Council on 27-10- 2003 (Dir. 2003/96/EC) 15 EUR per 1000 kg 15 EUR per 1000 kg Nat Curr EUR VAT % Nat Curr EUR VAT % AT EUR rate per 1,000 kilograms 60 20 rate per 1,000 kilograms 60 20 BE EUR for the production of electricity 16.346 21 16.346 21 other use than for the production of electricity 16.346 21 21 BG BGN 400 204.5199 20 400 204.5199 20 CY EUR per 1,000 Kg 15 CZ CZK in tonnes 472 17.4679 21 in tonnes 472 17.4679 21 DE EUR per 1,000 kg 25 19 per 1,000 kg 25 19 DK DKK Energy tax 2,246 301.6263 25 Energy tax 2,246 301.6263 25 CO2 tax 547 73.4593 25 CO2 tax 547 73.4593 25 EE EUR 58 20 58 20 EL EUR per 1,000kg 38 per 1,000kg 38 ES EUR 15 21 15 21 21 Heavy fuel oil intended for electricity production or cogeneration of electricity and heat 12 21 FI EUR 1 kg/dm3 271.1 24 1 kg/dm3 271.1 24 FR EUR 95.4 20 95.4 20 HR HRK 160 21.3183 160 21.3183 HU HUF 116,000 376.4034 27 116,000 376.4034 27

Heavy fuel oil Heating fuel for business use Heating fuel for non-business use CN 2710 1961 to CN 2710 1969 CN 2710 1961 to CN 2710 1969 Minimum excise duty adopted by the Council on 27-10- 2003 (Dir. 2003/96/EC) 15 EUR per 1000 kg 15 EUR per 1000 kg Nat Curr EUR VAT % Nat Curr EUR VAT % Oil under CN code 2710 19 61 - with a sulphur content <=1 % and a viscosity above 4.5mm2/s at 40 C - and in respect of distillation testing, the quantity of the portion distilled up to a temperature of 250 C does not exceed 25% and the quantity of the portion distilled up to a temperature of 350 C does not exceed 80% and the density is above 860 kg/ m3 at 15 C (in other cases the amount of duty is HUF 116,000.00). Oil under CN code 2710 19 63, 2710 19 65 and 2710 19 69 with a sulphur content >1% and a viscosity above 4.5mm2/s at 40 C and in respect of distillation testing, the quantity of the portion distilled up to a temperature of 250 C does not exceed 25% and the quantity of the portion distilled up to a temperature of 350 C does not exceed 80% and the density is above 860 kg/ m3 at 15 C (in other cases the amount of duty is HUF 116,000.00). 4,655 15.1048 27 Oil under CN code 2710 19 61 - with a sulphur content <=1 % and a viscosity above 4.5mm2/s at 40 C - and in respect of distillation testing, the quantity of the portion distilled up to a temperature of 250 C does not exceed 25% and the quantity of the portion distilled up to a temperature of 350 C does not exceed 80% and the density is above 860 kg/ m3 at 15 C (in other cases the amount of duty is HUF 116,000.00). 40,000 129.7943 27 Oil under CN code 2710 19 63, 2710 19 65 and 2710 19 69 with a sulphur content >1% and a viscosity above 4.5mm2/s at 40 C and in respect of distillation testing, the quantity of the portion distilled up to a temperature of 250 C does not exceed 25% and the quantity of the portion distilled up to a temperature of 350 C does not exceed 80% and the density is above 860 kg/ m3 at 15 C (in other cases the amount of duty is HUF 116,000.00). 4,655 15.1048 27 40,000 129.7943 27 IE EUR 76.53 23 76.53 23 IT EUR With a sulphur content <1% 31.39 22 With a sulphur content <1% 64.24 22 With a with a sulphur content >1% 63.75 22 With a sulphur content >1% 128.27 22 LT EUR 15.06 15.06 LU EUR 15 17 n/a 15 17 LV EUR 1,000 kg 15.65 21 1,000 kg 15.65 21 MT EUR 39 18 39 18 NL EUR 36.33 21 36.33 21 PL PLN 64 14.9069 23 64 14.9069 23 RO RON 71.07 15.969 19 71.07 15.969 19

Heavy fuel oil Per 1000 kg Heavy fuel oil reduced rates applied in specific sectors Reduced tax rates applied according to Directive 2003/96/EC If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry Nat Curr EUR VAT % AT EUR n/a 20 BE EUR 0 21 CZ CZK in tonnes 472 17.4679 21 DK DKK Reduced energy tax 40.43 5.4295 25 CO2 tax 547 73.4593 25 EE EUR 58 20 EL EUR per 1,000kg 38 ES EUR 15 21 FI EUR 1 kg/dm3 271.1 24 FR EUR less a refund of 1.85 /100kg 95.4 20 HU HUF 116,000 376.4034 27 Oil under CN code 2710 19 61 - with a sulphur content <=1 % and a viscosity above 4.5mm2/s at 40 C - and in respect of distillation testing, the quantity of the portion distilled up to a temperature of 250 C does not exceed 25% and the quantity of the portion distilled up to a temperature of 350 C does not exceed 80% and the density is above 860 kg/ m3 at 15 C (in other cases the amount of duty is HUF 116,000.00). Oil under CN code 2710 19 63, 2710 19 65 and 2710 19 69 with a sulphur content >1% and a viscosity above 4.5mm2/s at 40 C and in respect of distillation testing, the quantity of the portion distilled up to a temperature of 4,655 15.1048 27 40,000 129.7943 27

Per 1000 kg Heavy fuel oil reduced rates applied in specific sectors Reduced tax rates applied according to Directive 2003/96/EC If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry Nat Curr EUR VAT % 250 C does not exceed 25% and the quantity of the portion distilled up to a temperature of 350 C does not exceed 80% and the density is above 860 kg/ m3 at 15 C (in other cases the amount of duty is HUF 116,000.00). IE EUR 57.15 23 LU EUR n/a 17 LV EUR 1,000 kg 15.65 21 MT EUR na 18 NL EUR 36.33 21 PL PLN exemption 23 RO RON not applicable 19 SE SEK Heating purposes 256.5 26.7382 25 SK EUR 111,50 kg 20 UK GBP 107 122.5406 20

LIQUEFIED PETROLEUM GAS (LPG) Liquefied Petroleum Gas Propellant Heating fuel for business use Heating fuel for non-business use Minimum excise duty adopted by the Council on 27-10- 2003 CN 2711 12 11 to CN 2711 19 00, CN 2711 29 00 125 EUR per 1000 kg. CN 2711 12 11 to CN 2711 19 00 CN 2711 12 11 to CN 2711 19 00 0 EUR per 1000 kg. 0 EUR per 1000 kg. (Dir. 2003/96/EC) Nat Curr VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR AT EUR 261 20 43 20 43 20 BE EUR article 15(1)(i) is used 21 butane (CN code 2711 13) 18.6397 21 butane (CN code 2711 13) 18.6397 21 21 propane (CN code 2711 12) 18.9097 21 propane (CN code 2711 12) 18.9097 21 21 other 0 21 other 0 21 BG BGN 340 173.8419 20 0 0 20 0 0 20 CY EUR 125 0 0 CZ CZK 3,933 145.5535 21 0 0 21 0 0 21 DE EUR limited until 31 December 2018 180.32 19 45.45 19 60.6 19

Liquefied Petroleum Gas Propellant Heating fuel for business use Heating fuel for non-business use Minimum excise duty adopted by the Council on 27-10- 2003 CN 2711 12 11 to CN 2711 19 00, CN 2711 29 00 125 EUR per 1000 kg. CN 2711 12 11 to CN 2711 19 00 CN 2711 12 11 to CN 2711 19 00 0 EUR per 1000 kg. 0 EUR per 1000 kg. (Dir. 2003/96/EC) Nat Curr VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR DK DKK Energy tax 3,382 454.1853 25 Energy tax 2,542 341.3776 25 Energy tax 2,542 341.3776 25 CO2 tax 515 69.1619 25 CO2 tax 511 68.6247 25 CO2 tax 511 68.6247 25 EE EUR 125.26 20 20 20 EL EUR 430 60 60 ES EUR 57.47 21 15 21 15 21 FI EUR 266.5 24 266.5 24 266.5 24 FR EUR 165 20 116.9 20 116.9 20 HR HRK 100 13.3239 100 13.3239 100 13.3239 HU HUF 95,800 310.8573 27 95,800 310.8573 27 95,800 310.8573 27

Liquefied Petroleum Gas Propellant Heating fuel for business use Heating fuel for non-business use Minimum excise duty adopted by the Council on 27-10- 2003 CN 2711 12 11 to CN 2711 19 00, CN 2711 29 00 125 EUR per 1000 kg. CN 2711 12 11 to CN 2711 19 00 CN 2711 12 11 to CN 2711 19 00 0 EUR per 1000 kg. 0 EUR per 1000 kg. (Dir. 2003/96/EC) Nat Curr VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR IE EUR 176.32 23 60.08 23 60.08 23 IT EUR 267.77 22 18.99 22 189.94 22 LT EUR 304.1 0 0 LU EUR 101.64 17 10 17 10 17 LV EUR 206 21 0 21 0 21 MT EUR na 18 38.94 18 38.94 18 NL EUR 336.34 21 336.34 21 336.34 21 PL PLN includes fuel tax 829.71 193.2569 23 per gigajoule 1.28 0.2981 23 per gigajoule 1.28 0.2981 23 RO RON 607.72 136.5509 19 537.75 120.8291 19 537.75 120.8291 19

Liquefied Petroleum Gas Propellant Heating fuel for business use Heating fuel for non-business use Minimum excise duty adopted by the Council on 27-10- 2003 CN 2711 12 11 to CN 2711 19 00, CN 2711 29 00 125 EUR per 1000 kg. CN 2711 12 11 to CN 2711 19 00 CN 2711 12 11 to CN 2711 19 00 0 EUR per 1000 kg. 0 EUR per 1000 kg. (Dir. 2003/96/EC) Nat Curr VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR 19 19 for liquid petroleum gas used in household consumption is 0 EUR per 1000 kg. Through liquid petroleum gases used in household consumption is understand the liquid petroleum gases, distributed in gas cylinders. The gas cylinders are those bottles with a capacity up to maximum 12.5 kg. The regime is applying from 1st of 0 0 19

Liquefied Petroleum Gas Propellant Heating fuel for business use Heating fuel for non-business use Minimum excise duty adopted by the Council on 27-10- 2003 CN 2711 12 11 to CN 2711 19 00, CN 2711 29 00 125 EUR per 1000 kg. CN 2711 12 11 to CN 2711 19 00 CN 2711 12 11 to CN 2711 19 00 0 EUR per 1000 kg. 0 EUR per 1000 kg. (Dir. 2003/96/EC) Nat Curr VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR January 2004. SE SEK The EU minimum level is fulfilled by the carbon dixoide tax rate of 3,370 SEK per 1,000 kg. 0 0 25 Business use = heating purposes in the manufacturing process in industry 329.4 34.3375 25 1,098 114.4585 25 SI EUR 127.5 22 0 22 0 22 SK EUR 182 20 0 20 0 20 UK GBP 316.1 362.0101 20 12.4 14.201 20 12.4 14.201 20

Liquefied Petroleum Gas (LPG) Liquefied Petroleum Gas - Industrial/Commercial use (Art.8, except for agriculture) Article 8(2)(b): stationary motors Article 8(2)(c): plant and machinery used in construction, civil engineering and public works Article 8(2)(d): vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 Minimum excise duty adopted by the Council on 27-10-2003 (Dir. 2003/96/EC) VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR AT EUR n/a 20 n/a 20 n/a 20 BE EUR 44.6793 21 44.6793 21 44.6793 21 CZ CZK 1,290 47.7406 21 1,290 47.7406 21 1,290 47.7406 21 DE EUR if used in a plant with an efficiency of at least 60 % 165.17 19 19 19 DK DKK N.a. 25 N.a. 25 N.a. 25 EE EUR 125.26 20 125.26 20 125.26 20 EL EUR 120 ES EUR 57.47 21 57.47 21 57.47 21

Liquefied Petroleum Gas - Industrial/Commercial use (Art.8, except for agriculture) Article 8(2)(b): stationary motors Article 8(2)(c): plant and machinery used in construction, civil engineering and public works Article 8(2)(d): vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 Minimum excise duty adopted by the Council on 27-10-2003 (Dir. 2003/96/EC) VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR FI EUR 266.5 24 266.5 24 266.5 24 FR EUR 116.9 20 116.9 20 116.9 20 HU HUF 95,800 310.8573 27 95,800 310.8573 27 12,725 41.2908 27 IT EUR 80.33 22 22 22 LU EUR 37.184 17 37.184 17 37.184 17 LV EUR 206 21 206 21 206 21 MT EUR na 18 na 18 na 18 NL EUR 336.34 21 336.34 21 336.34 21 RO RON not applicable 19 not applicable 19 not applicable 19

Liquefied Petroleum Gas - Industrial/Commercial use (Art.8, except for agriculture) Article 8(2)(b): stationary motors Article 8(2)(c): plant and machinery used in construction, civil engineering and public works Article 8(2)(d): vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 Minimum excise duty adopted by the Council on 27-10-2003 (Dir. 2003/96/EC) VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR SE SEK In the manufacturing process in industry and in agriculture,horticultural and piscicultural works and in forestry 329.4 34.3375 25 25 25 SK EUR 182 20 182 20 182 20 UK GBP not applicable 20 not applicable 20 not applicable 20

Liquefied Petroleum Gas (LPG) Per 1000 litres LPG reduced rates applied in specific sectors CN 2711 12 11 to CN 2711 19 00, CN 2711 29 00 CN 2711 1100, CN 2711 21 00 Reduced tax rates applied according to Directive 2003/96/EC Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry Article 5: differentiated rates for local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances If Article 15(1)(i) is used for LPG - used as propellant Nat Curr EUR VAT % Nat Curr EUR VAT % Nat Curr EUR VAT % Nat Curr EUR VAT % AT EUR n/a 20 n/a 20 n/a 20 n/a 20 BE EUR article 15(3) is used 21 0 21 n/a 21 0 21 CY EUR 125 CZ CZK 3,933 145.5535 21 3,933 145.5535 21 3,933 145.5535 21 3,933 145.5535 21 DE EUR 19 165.17 19 limited until 31 December 2018 166.95 19 limited until 31 December 2018 180.32 19 DK DKK Reduced energy tax 60.88 8.1759 25 Reduced energy tax 45.76 6.1453 25 N.a. 25 N.a. 25 CO2 tax 511 68.6247 25 CO2 tax 511 68.6247 25 25 25 EE EUR 125.26 20 20 20 20 ES EUR 57.47 21 57.47 21 57.47 21 57.47 21 FI EUR 266.5 24 266.5 24 266.5 24 266.5 24 FR EUR 116.9 20 116.9 20 n.a 20 n.a. 20 HU HUF 95,800 310.8573 27 27 95,800 310.8573 27 95,800 310.8573 27 LT EUR 304.1 304.1 304.1 LU EUR n/a 17 n/a 17 n/a 17 101.64 17 LV EUR 206 21 21 206 21 21

Per 1000 litres LPG reduced rates applied in specific sectors CN 2711 12 11 to CN 2711 19 00, CN 2711 29 00 CN 2711 1100, CN 2711 21 00 Reduced tax rates applied according to Directive 2003/96/EC Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry Article 5: differentiated rates for local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances If Article 15(1)(i) is used for LPG - used as propellant Nat Curr EUR VAT % Nat Curr EUR VAT % Nat Curr EUR VAT % Nat Curr EUR VAT % MT EUR na 18 na 18 na 18 18 NL EUR 336.34 21 336.34 21 284.92 21 336.34 21 RO RON not applicable 19 not applicable 19 not applicable 19 not applicable 19 SE SEK The EU minimum level is fulfilled by the carbon dixoide tax rate of 3,370 SEK per 1,000 kg. 0 0 25 Heating purposes 329.4 34.3375 25 25 25 SI EUR 127.82 22 22 22 22 SK EUR 182 20 182 20 182 20 182 20 UK GBP not applicable 20 not applicable 20 not applicable 20 12.4 14.201 20