Refund levels for gasoline, diesel oil and light fuel oil

Refunds concerning motor gasoline, diesel oil and light fuel oil are applied for using the refund levels given in the following table, if the fuel was acquired after 1 January 2014 and if the motor gasoline or the diesel oil has met the requirements in accordance with the Environmental Protection Act (86/2000) and the light fuel oil has contained no more than 7 per cent by volume of biofuel oil. Also, the applicant has to be able to prove during which period the fuel was acquired; the refund level is shown in the table below for each fuel and acquisition period in question.

Refunds for LPG are also applied for using the levels given here. 

Energy content tax; Carbon dioxide tax; Strategic dioxide fee; Total
Motor gasoline   
1.1. – 30.6.2014 c/l 48,88 15,30 0,68 64,86
1.7. – 31.12.2014 c/l 48,81 15,18 0,68 64,67
1.1. – 30.6.2015 c/l 49,66 15,24 0,68 65,58
1.7. – 31.12.2015 c/l 49,70 15,26 0,68 65,64
1.1. – 30.6.2016 c/l 49,83 15,26 0,68 65,77
1.7. – 31.12.2016 c/l 49,79 15,19 0,68 65,66
1.1. – 30.6.2017 c/l 50,62 16,15 0,68 67,45
1.7. – 31.12.2017 c/l  50,59 16,24 0,68 67,51
Dieseloil    
1.1. – 30.6.2014 c/l 28,60 15,49 0,35 44,44
1.7. – 31.12.2014 c/l 28,16 14,64 0,35 43,15
1.1. – 30.6.2015 c/l 28,62 15,07 0,35 44,04
1.7. – 31.12.2015 c/l 28,26 14,93 0,35 43,54
1.1. – 30.6.2016 c/l 28,09 16,92 0,35 45,36
1.7. – 31.12.2016 c/l 27,17 17,54 0,35 45,06
1.1. – 30.6.2017 c/l 28,07 17,25 0,35 45,67
1.7. – 31.12.2017 c/l 27,96 16,31 0,35 44,62
Light fuel oil   
1.1. – 30.6.2014 c/l 6,66 9,32 0,35 16,33
1.7. – 31.12.2014 c/l 6,68 9,32 0,35 16,35
1.1. – 30.6.2015 c/l 6,71 11,72 0,35 18,78
1.7. – 31.12.2015 c/l 6,67 11,72 0,35 18,74
1.1. – 30.6.2016 c/l 6,65 14,39 0,35 21,39
1.7. – 31.12.2016 c/l 6,65 14,40 0,35 21,40
1.1. – 30.6.2017 c/l 7,05 15,46 0,35 22,86
1.7. – 31.12.2017 c/l 7,05 15,45 0,35 22,85
LPG    
1.1. – 30.6.2016 c/kg 8,50 16,32 0,11 24,93
1.7. – 31.12.2016 c/kg 8,50 16,32 0,11 24,93
1.1. – 30.6.2017 c/kg 9,01 17,53 0,11  26,65
1.7. – 31.12.2017 c/kg 9,01 17,53 0,11 26,65

If the refund applicant cannot provide a reliable account of the composition of the acquired fuel, the averages for consumption calculated by Customs for the periods of January–June and July-December should be used. These averages are always published at the beginning of August and at the beginning of February and they shall be used for refunds for fuels released for consumption during the period in question.

If the fuel does not meet the requirements laid down in the quality decree, the refund rates are as follows: 

 
Motor gasoline 22 34,25 0,00 0,68 34,93
Diesel oil 49 15,18 1,15 0,35 16,68
Light fuel oil 64 7,05 0,00 0,35 7,40
LPG 113 9,58 0,00 0,11 9,69

15.2.2018

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