Country:Norway
Year:1951
Policy status:In Force
Jurisdiction:National
Date Effective:1951
Date Amended:

1993, 1994, 1998, 2004

Policy Type:Economic Instruments>Fiscal/financial incentives>Taxes
Policy Target:Energy Sector>Electricity Generation
Agency:Directorate of Customs and Excise
URL:http://www2.oecd.org/ecoinst/queries/index.htm
Description:

Introduced in 1951, an electricity tax has been levied on final consumption. In addition there was a tax on hydro-power production in 1993–1997. Mining and quarrying and manufacturing were exempted 1994–2003. Since 2004  mining and quarrying and manufacturing except power-intensive processes pay a low rate of NOK 0,0045 per kWH. Power-intensive processes remain exempted. Ordinary rate (paid by households, agriculture, service industries and public sector) is NOK 0,1365 per kWh in 2014.

Amended:

1993: Hydro-power production tax introduced.

1994: Mining and quarrying and manufacturing exempted. 1998: Hydro-power production tax ended.

2004: Mining and quarrying and manufacturing except power-intensive processes taxed at low rate.

Last modified: Mon, 26 Oct 2015 17:12:53 CET