Energy Tax Act (SFS 1994:1776). |
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A natural or legal person who, in the course of his/her business:
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Sulphur tax applies to peat and fuel (petrol, diesel oil, heating oil, liquefied petroleum gas, methane, natural gas, coal and petroleum coke, mineral oil and other products if used as fuel or for heating). |
Exemption: Sulphur tax is not levied on fuel if the fuel is
Sulphur tax is not applied to methane produced in biological processes.
Sulphur tax is not levied for oil products with a maximum sulphur content of 0.05% by weight. |
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The liability to pay tax arises when the fuel is delivered from the one liable for tax. Declaration: Tax is due the same time as the declaration is to be submitted, which, in general, is the 20th day of the month following the month during which liability arose. |
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