SWEDEN

摘要

Sulphur Tax: For 1993, an estimate of the general sulphur tax is shown in the tax column. Charges on emissions of nitrogen oxides are not included. Ordinarily, the main parts of all volumes delivered to utilities are used for district heat generation. For this use the ex-tax price shown for 1993 is increased by the global tax amounts as shown for automotive diesel fuel (Class 3). However, the ex-tax price is not increased by the energy tax component if heat is generated in combination with electricity generation. Steam and hot water are tax-free (with the exception of VAT). From 1 January 1991 onwards, the general sulphur tax is levied on HFO for electricity generation, which is reduced if emissions are reduced by purifying. From 1Q00 onwards, prices are no longer available. From 1Q98 to 1Q00, prices refer to heavy fuel oil delivered to utilities and used for electricity generation. From 1Q92 to 1Q98, few utilities (less than three) have monthly purchase prices for HFO. Prior to 1991, prices are exempt of all taxes as electricity is taxed separately.