council decis februari authoris unit kingdom appli exempt climat chang levi low solid fuel accord articl direct ec ec council european union regard treati establish european commun regard council direct ec octob restructur commun framework taxat energi product electr articl thereof regard propos commiss letter june author unit kingdom appli commiss derog allow continu appli exempt climat chang levi ccl low solid fuel accord articl direct ec unit kingdom ccl design encourag energi effici low carbon technolog domest sector appli ga coal electr liquefi petroleum ga heat busi public sector exempt ccl introduc encourag good environment practic solid fuel gbp tonn mix sweep debri left coal coke mine exempt levi entri forc direct ec member state tax fuel introduc tax tax exempt support low solid fuel energi product landfil energi prefer landfil environment polici point view pollut pai principl lead applic lower rate tax low solid fuel connect energi content vari qualiti energi content materi consequ difficulti establish exact tax rate small amount concern complet exempt accept temporari measur exempt time limit annual cost uk exchequ current relief sector amount approxim gbp tax exempt constitut state aid normal rule appli appear relief cover commiss regul ec januari applic articl ec treati de minimi aid benefit singl undertak exce ceil laid regul notifi commiss accord regul ec march lai detail rule applic articl ec treati commiss regularli review reduct exempt check distort competit hinder oper intern market incompat commun polici protect environ energi transport adopt decis articl unit kingdom authoris appli exempt excis duti favour low solid fuel gbp tonn articl decis expir decemb articl decis address unit kingdom great britain northern ireland brussel februari council presid juncker oj direct amend direct ec oj oj oj