Council Implementing Decision (EU) 2024/831 of 4 March 2024 authorising Sweden to apply reduced excise duty rates on electricity consumed by households and service sector companies located in certain areas in the North of Sweden

1 Sweden is hereby authorised to apply a reduced excise duty rate to electricity consumed by households and service sector companies situated in the municipalities listed in the Annex. The reduction from the standard national excise duty rate for electricity shall not exceed what is necessary to compensate for the extra heating costs due to the northern location, in comparison with the rest of Sweden, and shall not exceed SEK 96 per MWh.

2 The reduced rates must comply with the requirements of Directive 2003/96/EC, and in particular with the minimum rates laid down in Article 10 thereof.

This Decision shall apply from 1 January 2024 until 31 December 2027.

This Decision is addressed to the Kingdom of Sweden.