Abbreviated form of legal source(s)
Act 1994:1776
Description of support scheme
Electric power is exempted from the tax if it
1. produced
a) in an installation with a total installed peak power of less than 100 kilowatts,
b) by anyone having an aggregate installed generating capacity of less than 100 kilowatts, and
c) the electric power has not been transferred to a network subject to a concession,
2. to a power lower than 50 kilowatts transferred without compensation by a producer or a network operator to a consumer who is not in a community of interest with the producer or network operator,
3. produced and consumed on a ship or other means of transport,
4. consumed for the production of electrical power, or
5. produced in a reserve power unit and has not been transferred to a network subject to a concession.
For electricity produced from wind or wave power the peak power limit is equal to 250 kW. For solar power the peak power limit is 500 kW (see eligible technologies) (Chapter 11 art. 2, Act 1994:1776).
Amount
The energy tax is 34.7 öre/kWhk (€ct 3.42/kWh) (Chapter 11 Art 3, Act 1994:1776).
The government determines the recalculated, adjusted amount according to a formula for the following year at the end of November the previous year (Chapter 11 art 3, Act 1994:1776).
Addressees
Those who are obliged to pay energy tax (tax liable):
1. produces taxable electric power (producer),
2. is a network operator,
3. approved as a voluntary taxpayer according to § 6, or
4. owns an electricity network for which a concession has not been announced and which via this electricity network brings in electric power to Sweden (Chapter 11 art 5, Act 1994:1776).
Competent authority
The Swedish Tax Authority