
Article 1 

1. Sweden is hereby authorised to apply a reduced rate of excise duty to electricity consumed by households and service sector companies situated in the municipalities listed in the Annex.Such 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 rate shall comply with the requirements of Directive 2003/96/EC, and in particular with the minimum rates laid down in Article 10 thereof.
Article 2 
This Decision shall take effect on the day of its notification.
It shall apply from 1 January 2018 until 31 December 2023.
Article 3 
This Decision is addressed to the Kingdom of Sweden.
Done at Brussels, 18 December 2017.
For the Council
The President
K. SIMSON
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-Sälen, Mora, Orsa, Älvdalen
Värmlands län Torsby