Excise tax for gas and coal for heat production from June

20/02/2011 19:58

 

Changes to the law. 609/2007 Z. z. the SPD of electricity, coal and natural gas and amending Act no. 98/2004 Z.z. the excise tax of mineral oil as amended (the "Act ")

1. Taxation of coal and natural gas to produce heat for domestic

The Amendment Act provides taxation of coal and natural gas excise tax, and if they are used for production of heat for the home. Coal used for production of heat for the home will be taxed at the rate of excise duty is € 10.62 / t and natural gas excise tax rate of € 1.32 per MWh.

By the end of the heating season 2010/2011 on coal and natural gas for household heating bills to exempt from excise taxes on coal and natural gas.
At the same time after 1 June 2011 allowed to claim a refund of excise duty paid on natural gas, if used to heat the home to 31 May 2011, and the degree of implementation of the annual accounts of heat supplied to households for the previous heating season.

2. Change to the rate on CNG - the abolition of benefit to the excise tax of mineral oil

From 1st January 2011, abolishing tax relief for natural gas (CNG) for use as fuel. In 2011, natural gas for CNG taxed at the rate of excise duty is € 9.36 / MWh.