
Article 1 
Sweden is hereby authorised to apply a reduced rate of taxation to electricity consumed by households and service sector companies situated in the municipalities listed in the Annex.
The reduction shall be proportionate to the extra heating costs due to the northern location, in comparison with the rest of Sweden.
The reduced rate shall comply with the requirements of Directive 2003/96/EC, and in particular the minimum rates laid down in Article 10 of that Directive.
Article 2 
This Decision shall expire on 31 December 2005.
Article 3 
This Decision is addressed to the Kingdom of Sweden.
Done at Brussels, 7 March 2005.
For the Council
The President
J. KRECKÉ
ANNEX

Regions Municipalities
Norrbottens län All municipalities
Västerbottens län All municipalities
Jämtlands län All municipalities
Västernorrlands län Sollefteå, Ånge, Örnsköldsvik
Gävleborgs län Ljusdal
Dalarnas län Malung, Mora, Orsa, Älvdalen
Värmlands län Torsby