2000/434/EC: Council Decision of 29 June 2000 authorising the United Kingdom of Great Britain and Northern Ireland to apply a reduced rate of excise duty to certain mineral oils, when used for specific purposes, in accordance with the procedure provided for in Article 8(4) of Directive 92/81/EEC
Date: 2000-06-29
Institutions: Council of the European Union
Subjects: United Kingdom, environmental protection, excise duty, mineral oil, motor fuel, single market

12.7.2000

EN

Official Journal of the European Communities

L 172/23

COUNCIL DECISION

of 29 June 2000

authorising the United Kingdom of Great Britain and Northern Ireland to apply a reduced rate of
excise duty to certain mineral oils, when used for specific purposes, in accordance with the
procedure provided for in Article 8(4) of Directive 92/81/EEC

(2000/434/EC)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European
Community,

Having regard to Council Directive 92/81/EEC of 19 October
1992 on the harmonisation of the structures of excise duties
on mineral oils (1), and in particular Article 8(4) thereof,

Having regard to the proposal from the Commission,

Whereas:

(1)

(2)

(3)

(4)

(5)

(6)

Pursuant to Article 8(4) of Directive 92/81/EEC, the
Council, acting unanimously on a proposal from the
Commission may authorise any Member State to intro-
duce further exemptions or reductions in the excise duty
charged on mineral oils for specific policy considera-
tions.

The United Kingdom authorities have informed the
Commission that they wish to exempt the water content
of water/diesel emulsion (a substitute for diesel) from
excise duty from 1 September 2000.

Current United Kingdom legislation and Article 2(3) of
Directive 92/81/EEC make the water content of this fuel
taxable as a fuel additive. The water content in water/
diesel emulsion is not used as a fuel but aids fuel
combustion, which allows the combustion temperature
to be lowered and slows the formation of nitrogen
oxide. The United Kingdom wishes to exempt the water
content from duty.

The other Member States have been informed thereof.

The Commission and all the Member States accept that
the application of an exemption from excise duty of the
water content of water/diesel emulsions will not give rise
to distortions of competition or hinder the operation of
the internal market.

This Decision does not prejudice the outcome of any
State aid procedures that may be undertaken in accord-
ance with Articles 87 and 88 of the Treaty.

(7)

(8)

(9)

reductions and
The Commission regularly reviews
exemptions
they do not distort
that
to check
competition or the operation of the internal market or
are incompatible with Community policy on protection
of the environment.

The United Kingdom has requested authorisation to
exempt
the water content of water/diesel emulsions
from excise duty from 1 September 2000 to 31
December 2002.

The Council will review this Decision on the basis of a
proposal
than 31
from the Commission no later
December 2002, when the authorisation granted by this
Decision expires,

HAS ADOPTED THIS DECISION:

Article 1

In accordance with Article 8(4) of Directive 92/81/EEC, the
United Kingdom of Great Britain and Northern Ireland is
authorised to apply from 1 September 2000 to 31 December
2002 a differentiated rate of excise duty to water/diesel emul-
sion fuels provided that the differentiated rate is in accordance
with the obligations laid down in Council Directive 92/82/EC
of 19 October 1992 on the approximation of the rates of
excise duties on mineral oils (2), and in particular the minimum
rates of excise duty provided for in Article 5 thereof.

Article 2

This Decision is addressed to the United Kingdom of Great
Britain and Northern Ireland.

Done at Luxembourg, 29 June 2000.

For the Council

The President

M. ARCANJO

(1) OJ L 316, 31.10.1992, p. 12. Directive as last amended by Direc-

(2) OJ L 316, 31.10.1992, p. 19. Directive as last amended by Direc-

tive 94/74/EC (OJ L 365, 31.12.94, p. 46).

tive 94/74/EC (OJ L 365, 31.12.94, p. 46).