Abbreviated form of legal source(s)
- Act 1994:1776
- Act 2010:598
Description of support scheme
In Sweden, energy and carbon dioxide taxes are levied on the supply, import and production of fossil fuels. There are special tax deduction rules for biofuels. And there are special exceptions for biogas according to Chapter 4 art 20 Act 1994:1776.
Biogas or biodiesel used as fuel for heating are exempted from energy tax (Chapter 6 art 2c Act 1994:1776).
Addressees
Suppliers, importers and producers of RES fuels are exempt from paying these taxes (Chapter 4 Art 1 Act 1994:1776).
Procedure
Biomass and biogas importers, producers or suppliers are subject to the certification requirement of their fuel, after which they are exempt from the taxes (Chapter 3 Art 1b, Act 2010:598.). Other RES-H technologies are exempt automatically.
Competent authority
The Swedish Tax Authority