Council Implementing Decision (EU) 2026/1902 of 28 July 2026 authorising Ireland to apply reduced rates of excise duty to commercial gas oil used as propellant by certain road transport operators, pursuant to Article 19 of Directive 2003/96/EC
Ireland is authorised to apply the following reductions of the rates below the minimum levels of taxation referred to in Article 7 of Directive 2003/96/EC to road transport operators that use commercial gas oil as propellant, as defined in paragraph 3 of that Article:
(a)
0,25185 EUR per litre of gas oil, for the period between the date of notification of this Decision and 31 August 2026;
(b)
0,31689 EUR per litre of gas oil, for the period between 1 September 2026 and 30 September 2026.
This Decision shall apply until 30 September 2026.
However, in the event that the Council, acting on the basis of Article 113 TFEU or any other relevant provision of the TFEU, introduces new minimum levels of taxation referred to in Article 7 of Directive 2003/96/EC for gas oil used as motor fuel to which the authorisation granted in Article 1 of this Decision would not be adapted, this Decision shall cease to apply on the date on which those new minimum levels of taxation become applicable.
This Decision shall take effect on the date of its notification.
This Decision is addressed to Ireland.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
