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 generation of fossil fuels for heating purposes. RES-H&C benefit from the mechanism are exempt from the energy and CO2 taxes.
Addressees
Suppliers, importers and producers of RES-H are exempt from paying the 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