L11/18 Official Journal of the European Communities 15.1.2002 (Acts whose publication is not obligatory) COUNCIL COUNCIL DECISION of 4 December 2001 authorising Ireland to apply a differentiated rate of excise duty to low-sulphur diesel in accordance with the procedure provided for in Article 8(4) of Directive 92/81/EEC (2002/23[EC) THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, Having regard to Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils (!), and in particular Article 8(4) thereof, Having regard to the proposal from the Commission, Whereas: 1) Under Article 8(4) of Directive 92/81/EEC, the Council, acting unanimously on a proposal from the Commis- sion, may authorise any Member State to introduce exemptions or reductions in the excise duty charged on mineral oils for specific policy considerations. Ireland has requested authorisation to introduce a differ- entiated rate of excise duty on low-sulphur (50 ppm) diesel. The current excise rate of diesel used as a propel- lant is EUR 249 (IEP 196,1) per 1000 litres. The planned differentiation, provided for in Section 155 of the ‘Finance Act, 2001’, is of EUR 0,076 (IEP 0,06) per litre. This would mean that the value of the differen- tiated excise duties imposed on diesel in Ireland would be EUR 325,2 (IEP 256,1) on 1 000 litres of conven- tional diesel and EUR 249,0 (IEP 196,1) on 1 000 litres of 50 ppm diesel. The Irish measure would thus comply with the Community minimum rate of excise duty of EUR 245 per 1000 litres laid down in Article 5 of Directive () OJ L 316, 31.10.1992, p. 12. Directive as last amended by Direc- tive 94/74[EC (O] L 365, 31.12.1994, p. 46). 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils (3). This differentiation would be accorded to all consumers of 50 ppm diesel in Ireland. Low-sulphur diesel complies with the environmental criterion (50 ppm) laid down in Directive 98/70/EC of the European Parliament and of the Council of 13 October 1998 relating to the quality of petrol and diesel fuels (). Under Article 4 of that Directive, the use of 50 ppm diesel will be compulsory from 1 January 2005. The measure is sought on environmental grounds. The benefits in terms of air quality are known. The other Member States have been informed of this request by the Irish authorities. On the information available at present, neither the Commission nor the Member States consider that the application of a differentiated rate of excise duty on low-sulphur fuel will cause distortions of competition affecting the common interest or hinder the operation of the single market. This Decision does not prejudice the outcome of any future State aid procedures that may be undertaken in accordance with Articles 87 and 88 of the Treaty, nor does it override the requirement for Member States to notify instances of potential state aid to the Commission under Article 88 of the Treaty. (® OJ L 316, 31.10.1992, p. 19. Directive as last amended by Direc- tive 94/74/EC. () OJ L 350, 28.12.1998, p. 58. Directive as amended by Commission Directive 2000/71/EC (O] L 287, 14.11.2000, p. 46).