HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 317/34
EN
Official Journal of the European Union
30.11.2011
COUNCIL IMPLEMENTING DECISION
of 24 November 2011
authorising the United Kingdom to apply reduced levels of taxation to motor fuels supplied on the
islands of the Inner and Outer Hebrides, the Northern Isles, the islands in the Clyde and the Isles of
Scilly, in accordance with Article 19 of Directive 2003/96/EC
(2011/776/EU)
THE COUNCIL OF THE EUROPEAN UNION,
(5) In
view
of
the
insular
nature
of
the
areas
to
which
it
applies and the moderate reduction in the rate, the
measure will not give rise to any movement specifically
linked to the supply of fuel.
Having regard to the Treaty on the Functioning of the European
Union,
(6)
Consequently, the measure is acceptable from the point
of view of the proper functioning of the internal market
Having regard to Council Directive 2003/96/EC of 27 October
and of the need to ensure fair competition and it is
2003 restructuring the Community framework for the taxation
compatible with the Union’s health, environment,
of energy products and electricity
(
energy and transport policies.

1 ), and in particular
Article 19(1) thereof,
(7) It
follows
from
Article
19(2)
of
Directive
2003/96/EC
Having regard to the proposal from the European Commission,
that each authorisation granted under that Article must
be strictly limited in time. In order to provide the busi
nesses and consumers concerned with a sufficient degree
of certainty, the authorisation should be granted for a
period of six years. However, in order not to
Whereas:
undermine future general developments in the existing
legal framework, it is appropriate to provide that,
should the Council, acting on the basis of Article 113
of the Treaty, introduce a modified general system for the
(1) By
letter
of
23
March
2011
the
United
Kingdom
taxation of energy products to which the authorisation
requested authorisation to apply a reduced rate of
granted in this Decision would not be adapted, this
excise duty on gas oil and unleaded petrol pursuant to
Decision should expire on the day on which the rules
Article 19 of Directive 2003/96/EC on the islands of the
on that modified system become applicable,
Inner and Outer Hebrides, the Northern Isles, the islands
in the Clyde (all off the coast of Scotland) and the Isles of
Scilly (off the south west coast of England).
HAS ADOPTED THIS DECISION:
(2) In
these
islands,
the
prices
of
gas
oil
and
unleaded
petrol
are higher than the average prices in the rest of the
Article 1
territory of the United Kingdom, placing local fuel
consumers at a disadvantage. The price difference is
1. The
United
Kingdom
is
hereby
authorised
to
apply
due to additional per unit costs induced by the
reduced rates of taxation to unleaded petrol and gas oil
geographic location of the islands, their low population
supplied as motor fuel to road vehicles in all the islands of
numbers and the delivery of relatively low volumes of
the Inner and Outer Hebrides, the Northern Isles, the islands
fuel.
in the Clyde and the Isles of Scilly.
The reduction from the standard national rate of taxation for
(3) The
tax
reduction
will
be
no
larger
than
what
is unleaded petrol or gas oil respectively shall be no greater than
necessary to compensate for the additional per unit
the additional cost of retail sales in these geographical areas,
costs borne by the consumers in the geographical areas
compared with the average cost incurred of retail sales in the
concerned.
United Kingdom and shall be no more than GBP 50 per 1 000
litres of product.
(4) The
reduced
rates
of
taxation
will
be
above
the
minimum
rates laid down in Article 7 of Directive 2003/96/EC.
2. The
reduced
rates
must
comply
with
the
requirements
of
Directive 2003/96/EC, and in particular with the minimum
( 1 ) OJ L 283, 31.10.2003, p. 51.
rates laid down in Article 7 thereof.

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EN
30.11.2011 Official
Journal
of
the
European
Union L
317/35
Article 2
Article 3
This Decision shall take effect on the day of its notification.
This Decision is addressed to the United Kingdom of Great
Britain and Northern Ireland.
It shall apply from 1 November 2011 and shall expire on
31 October 2017.
Done at Brussels, 24 November 2011.
However, should the Council, acting on the basis of Article 113
of the Treaty, introduce a modified general system for the
taxation of energy products to which the authorisation
For the Council
granted in Article 1 of this Decision would not be adapted,
this Decision shall expire on the day on which the rules on
The President
that modified system become applicable.
W. PAWLAK

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