Value Added Tax (VAT) is excluded from industry fuel taxes. Taxes are those applicable in January of each year in each Member State and have been weighted by national energy consumption to calculate average values for the EU-15. Eurostat collects price data on gas and electricity for different consumer categories (see metadata) and presents these in three forms: 1) prices without taxes, 2) prices without VAT and 3) prices with all taxes included. The tax component of energy prices for households is calculated by subtracting prices without taxes from prices including all taxes. For industry, it is calculated by subtracting prices without taxes from prices without VAT (as industry can reclaim VAT paid on energy prices). Data for transport fuels is provided by DG TREN in a similar form and the same calculations as for households are applied.
