Following the Energy Taxation Directive (2003/96/EC), a tax on the electricity was introduced in 2004. As a consequence, where manufacturing industry previously paid a zero tax rate on electricity, it was required to pay an electricity tax of SEK 0.005 per kWh. However, the Directive also allows energy-intensive companies in the manufacturing sector the opportunity to be exempt from the tax if they take action to improve their energy efficiency. IEA/IRENA Global Renewable Energy Policies and Measures Database © OECD/IEA and IRENA, [November 2020]