Policy status:In Force
Date Effective:2004
Date Amended:

2013 (1 January)

Policy Type:Economic Instruments>Fiscal/financial incentives>Tax relief
Policy Target:Energy Utilities>CHP
Agency:The Swedish National Tax Agency

The taxation regime for simultaneous production of heat and electricity (CHP) has been changed with effect from 1st January 2004. Taxation on fuels for simultaneous production of heat and electricity (CHP) is at the same rate as on these fuels when used for CHP in industry. However, that portion of the fuel which is used for the production of electricity for sale receives a full rebate of energy and carbon dioxide tax because the tax is levied on the consumers of electricity. All fuel use must be declared (for tax purposes) in proportion to the actual quantities of electricity and heat produced.

25 Energy Efficiency Recommendations Applied:Energy utilities

Last modified: Wed, 31 May 2017 14:34:47 CEST