- •Law on Pollution tax
- •13 May 1999 No VIII-1183 Vilnius
- •Version of paragraph 1 before 1 January 2010:
- •Version of paragraph 1 after 1 January 2010:
- •Pollution tax rates for pollution from stationary sources of pollution
- •I. Pollutants discharged into the atmosphere
- •II. Pollutants discharged into the water bodies, surface and deeper layers of the ground
- •Version of Appendix 1 after 1 January 2010:
- •Pollution tax rates for pollution from stationary sources of pollution
- •I. Pollutants discharged into the atmosphere
- •II. Pollutants discharged into the water bodies, surface and deeper layers of the ground
- •Coefficients of pollution tax rates for pollution from stationary sources of pollution
- •I. Pollutants discharged into the atmosphere
- •II. Pollutants discharged into the water bodies, surface and deeper layers of the ground
- •The list of taxable goods and the tax rates
- •Types of taxable packaging and the tax rates
- •Pollution tax rates for pollution from mobile sources of pollution
- •Coefficients of pollution tax rates for pollution from mobile sources of pollution
Version of Appendix 1 after 1 January 2010:
Appendix 1
to the Republic of Lithuania Law
on Pollution Tax
Pollution tax rates for pollution from stationary sources of pollution
I. Pollutants discharged into the atmosphere
Pollutants |
Tax rates, LTL/t |
SO2 |
360 |
NOx |
680 |
Vanadium pentoxide |
13 311 |
Solid particles (organic and inorganic)(* ) |
213 |
Groups of pollutants |
|
I |
1 402 |
II |
661 |
III |
86 |
IV |
15 |
II. Pollutants discharged into the water bodies, surface and deeper layers of the ground
Pollutants |
Tax rates, LTL/t |
BDS7 |
887 |
Total nitrogen |
695 |
Total phosphorus |
3 477 |
Suspended materials |
358 |
Sulphates |
2 |
Chlorides |
10 |
Groups pf pollutants |
|
I |
10 083 833 |
II |
918 751 |
III |
149 801 |
IV |
33 947 |
V |
3 328 |
* Except for:
solid particles forming in the process of burning solid, liquid or gas fuel;
solid particles containing asbestos.
APPENDIX 2
to the Republic of Lithuania
Law No IX-720
of 22 January 2002
Coefficients of pollution tax rates for pollution from stationary sources of pollution
I. Pollutants discharged into the atmosphere
Pollutants |
Coefficients |
SO2 |
1.5 |
NOx |
1.5 |
Vanadium pentoxide |
300 |
Solid particles (organic and inorganic)(* ) |
1.5 |
Groups pf pollutants |
|
I |
300 |
II |
50 |
III |
30 |
IV |
1.5 |
II. Pollutants discharged into the water bodies, surface and deeper layers of the ground
Pollutants |
Coefficients |
BDS7 |
10 |
Total nitrogen |
5 |
Total phosphorus |
10 |
Suspended materials |
1.5 |
Sulphates |
1.5 |
Chlorides |
1.5 |
Groups of pollutants |
|
I |
100 |
II |
50 |
III |
10 |
IV |
5 |
V |
2 |
APPENDIX 3
to the Republic of Lithuania
Law No VIII-1183
of 13 May 1999
(version of the Republic of Lithuania Law No X-516 of 16 March 2006)
The list of taxable goods and the tax rates
Goods |
Code(1) |
Rate |
|
|
|
|
ex40.11 |
LTL 0.30 per kg |
1.2. retreaded |
ex40.12 |
LTL 0.30 per kg |
1.3. used |
ex40.12 |
LTL 0.36 per kg |
2. Accumulators |
85.07 |
LTL 0.50 per kg |
3. Voltaic cells |
85.06 |
LTL 0.50 per kg |
4. Oil or petrol filters for internal combustion engines |
8421.23 |
LTL 1 per unit |
5. Intake air filters for internal combustion engines |
8421.31 |
LTL 1 per unit |
6. Hydraulic shock-absorbers for motor vehicles |
8708.80 |
LTL 3 per unit |
¹ The codes of goods have been provided under version of the Combined Nomenclature of the European Communities approved by Commission Regulation (EC) No 1789/2003 of 11 September 2003 amending Annex 1 to Council Regulation (EEC) No 2658/87 on the Tariff and Statistical Nomenclature and on the Common Customs Tariff.
APPENDIX 4
to the Republic of Lithuania
Law No VIII-1183
of 13 May 1999
(version of the Republic of Lithuania Law No X-516 of 16 March 2006)