The energy tax is calculated over the volume of natural gas delivered in m3 of gas per consumption period. The rates are calculated according to the so-called 'degression method’, i.e. a gradual decrease in the tax rate below specified amounts. If the total annual consumption does not exceed the maximum linked to category 1, the interest rate which applies to that particular category is applied. As soon as the maximum is exceeded, the interest rate for category 2 applies to amount beyond the specified volume, etc. The distinction between commercial and non-commercial use expired on 1 January 2013.
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