Factsheet: Energy Tax on Mineral Oil

Energy Tax on Mineral Oil

Key Information
Full name of Instrument & Measure (English): 
Act on the Energy Tax on Mineral Oil Products and the like
Full name of Instrument & Measure (native language): 
Bekendtgørelse af lov om energiafgift af mineralolieprodukter m.v.
Description: 
The act introduces a tax on mineral oil products. The amount of tax due is lower if the taxed energy product (gas, diesel or petrol) is blended with biofuels. Tax bands for the year 2014: Gas or diesel oil: pure: 44.3 øre/liter; blended with 6.8% biofuels: 41.3 øre/litre. Petrol: pure: 40 øre/litre; blended with 4.8% biofuels: 38.1 øre/litre (Annex 2 Act 321/2011). Low-sulfur diesel: sulfur content not exceeding 0.005%, pure: 262.6 øre/litre; sulfur content not exceeding 0,001%, blended with 6.8% biofuels: 261.2 øre/litre Unleaded petrol (lead content not exceeding 0.013 g / l): pure: 413.4 øre/litre; blended with 4.8% biofuels: 406.4 øre/litre (Annex 2 Act 313/2011).
Goal/Aim: 
Stimulate the use of biofuels
Responsible Authority: 
Skatteministeriet (SKM) – Danish Ministry of Taxation

Status:

Year Instrument & Measure Started: 
2011
Year Last Instrument & Measure was last Amended: 
2014