Reduced energy tax on own produced renewal solar power

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PwC-skatteradgivning-innovation-and-technology.pngThe Government plans to exempt solar power from energy tax if the solar power is produced in small plants located where the electricity is consumed.

As a first step, the Government now presents its proposal which is to be referred to the Council on Legislation implying an energy tax reduction from 29.5 öre per kWh to 0.5 öre per kWh for renewable electricity, including solar power produced in small plants located where the electricity is consumed.

From previous years, there is complete tax exemption for production of renewal solar electricity produced by a producer whose total production capacity is less than 255 kW.

The proposed tax relief impacts producers who have a number of smaller solar energy units and where each unit has an installed total effect less than 255 kW, but where the total production capacity of all plants is 255 kW or more.

The new proposal implies that a number of producers will benefit from reduced tax as the reduction will apply to all entities with a production capacity in excess of 255 kW and which, in general, meet the requirements regarding electricity distribution, consumption at the location, and the size of the plant.

The tax reduction is proposed to come into effect on 1 July 2017.

Do you have any questions on Value Added Taxes, customs and excise duties?

Fredrik Jonsson

Fredrik Jonsson

Fredrik Jonsson arbetar med och är specialiserad på olika typer av punktskatter till exempel energi-, miljö-, alkohol- och tobaksskatt. Fredrik har tidigare arbetat som rättslig expert på Skatteverkets huvudkontor och på domstol.
010-212 48 01
Fredrik Jonsson specialises in various excise duty types, such as taxes on energy, environment, alcohol and tobacco. Fredrik used to work as a legal expert at the Swedish Tax Agency’s head office and at a court.
+46 10 212 48 01

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