Data sources for Subsidies Investigation

Alexia Barakou

For our investigation into the European state’s Dirty Subsidies, we have used available numbers on direct subsidies, tax reliefs and ta exemptions, investments in infrastructure for the fossil sector and did calculations on the free allocations of emission rights. For this we used government sources, reports from the OECD as well as from organisations such as the Climate Action Network. We consulted with think tanks such as the German Institute for Applied Ecology. For each subsidy, we have used the latest available data from the years 2016-2019. In total, the 27 EU countries plus Norway, Switzerland and the United Kingdom subsidise the fossil industry with at least €137 billion annually.











Country Category Amount (Million
Euros)
Details Year Source Research

Austria
Tax breaks for energy intensive industry 317.87 Energy Tax Refund for Energy Intensive Industries 2019 OECD Stats OECD
Austria Tax breaks for aviation 410.00 Energy Tax Exemption for Fuels Used in Commercial Aviation 2019 OECD Stats OECD
Austria Other 40.00 Natural Gas Tax Exemption for Transportation and Processing of Fossil Energy Resources 2019 OECD Stats OECD
Austria EU Emissions Trading System 467.72 Freely allocated allowances (All stationary installations) 2019 European Commission  
Belgium Tax
breaks for energy intensive industry
564.00 Lower excise tax for heating oil (professional) 2016 Climact and
ODI
IE
Belgium Tax breaks for combustion engine vehicles 3700.00 Favourable tax treatment for company cars. Belgium heavily subsidizes company cars. The tax benefit for employees and employers to include a company car in the salary package is much bigger than giving a pay rise. This promotes car ownership and car use, and thus also fossil fuel consumption. The estimates of how much this subsidy accounts to differ. The European Commission said the Belgian state misses out on 3,7 billion euro’s in tax revenue per year through these company care schemes. 2016 European
Commission
IE
Belgium Tax breaks for aviation 210.00 Tax exemption kerosene aviation 2016 Climact and
ODI
IE
Belgium Subsidies to domestic fossil fuel use 1234.00
  • Lower excise tax for heating oil (residential)
  • Social tariffs gas and electricity
2016 Climact and
ODI
IE
Belgium Petrol/Diesel tax breaks/refunds 359.00
  • Tax rebate fuel for taxi and freight
  • Tax break diesel for commercial and industrial use
2016 Climact and
ODI
IE
Belgium EU Emissions Trading System 796.51 Freely allocated allowances (All stationary installations) 2019 European
Commission
 

Bulgaria
EU Emissions Trading System 253.04 Freely allocated allowances (All stationary installations) 2019 European
Commission
 

Croatia
EU Emissions Trading System 108.37 Freely allocated allowances (All stationary installations) 2019 European
Commission
 

Cyprus
EU Emissions Trading System 46.65 Freely allocated allowances (All stationary installations) 2019 European Commission  

Czechia
Subsidies to energy use in agriculture,forestry and fishing 25.07 Excise Tax Refund for Diesel Fuel Used in Agriculture 2019 OECD
Stats
OECD
Czechia Subsidies to domestic fossil fuel use 13.73 Energy Tax Refund for Oil used in Heating 2019 OECD
Stats
OECD
Czechia State aid for coal 0.06
  • Remediation of Environmental Damages Caused by Mining Funded from Royalties on Coal Extraction
  • Use of national sources subsidies for the phase-out of mining and to erase consequences of coal mining
2019 OECD
Stats
OECD
Czechia Other 64.43 Energy Tax Exemption for Certain Uses of Natural Gas 2019 OECD
Stats
OECD
Czechia Other 33.04 Energy Tax Exemption for Certain Uses of Solid Fuels 2019 OECD
Stats
OECD
Czechia EU Emissions Trading System 566.59 Freely allocated allowances (All stationary installations) 2019 European
Commission
 

Denmark
Tax breaks for shipping 26.30 Energy Duty Exemption for Ferries 2017 OECD Stats OECD
Denmark Tax breaks for aviation 0.45 Energy Duty Exemption for Aircrafts 2017 OECD Stats OECD
Denmark Petrol/Diesel tax breaks/refunds 181.05 Lower diesel tax for lorries, buses and tractors 2017 OECD Stats OECD
Denmark EU Emissions Trading System 183.08 Freely allocated allowances (All stationary installations) 2019 European Commission  

Estonia
Subsidies for fossil fuel generated electricity 0.91 Feed-In Premium for Fossil Fuels Used in efficient CHP Plants 2019 OECD Stats OECD
Estonia Tax breaks for energy intensive industry 3.70
  • Reduced excise duty rate for gas-intensive production
  • Reduction excise duty rate for electricity-intensive production
2019 OECD Stats OECD
Estonia Subsidies to energy use in agriculture, forestry and fishing 1.79 Excise Duty Exemption for Fuels Used in Domestic Commercial Fishing 2019 OECD Stats OECD
Estonia Other 37.00 Excise Duty Reduction for Diesel Fuel and Light Heating Oil Used for Special Purposes 2019 OECD Stats OECD
Estonia Other 0.04 Excise-Duty Exemption for Natural Gas Used in Network Operation 2019 OECD
Stats
OECD
Estonia Other 1.88 Excise-Duty Exemption for Fuels Used in Mineralogical Processes 2019 OECD
Stats
OECD
Estonia EU Emissions Trading System 75.33 Freely allocated allowances (All stationary installations) 2019 European Commission  

Finland
Tax breaks for energy intensive industry 137.68 Energy Tax Refund for Energy Intensive Enterprises 2019 OECD Stats OECD
Finland Tax breaks for combustion engine vehicles 370.00 Reduced Energy Tax Rate on Diesel Used in Transportation 2019 OECD Stats OECD
Finland Subsidies to energy use in agriculture, forestry and fishing 42.69 Energy Tax Rebates for Certain Fuels Used in Agriculture 2019 OECD Stats OECD
Finland Subsidies
for fossil fuel generated electricity
122.00 Reduced CO2 Tax for Combined Heat and Power Production 2019 OECD Stats OECD
Finland Other 456.00 Reduced Energy Tax Rate for Light Fuel Oil Used in Mobile Machinery 2019 OECD Stats OECD
Finland Other 194.00 Reduced Energy Tax Rate on Peat Used in Heating 2019 OECD Stats OECD
Finland Other 0.58 Peat Storage Support Coverage 2019 OECD Stats OECD
Finland EU Emissions Trading System 398.56 Freely allocated allowances (All stationary installations) 2019 European Commission  

France
Tax breaks for energy intensive industry 4320.00
  • Reduced Rate of Excise for Certain Uses of Diesel Fuel: A specific off-road diesel fuel that must be used and is still attracted a reduced rate of fuel tax (1772.7 Million Euro).
  • Reduced rate of domestic consumption tax on energy products, natural gas, oil and coal used by energy-intensive installations: This is subject to the GHG emission allowances of Directive 2003/87/EC (155.0 Million Euro)
  • Reduced rate of domestic consumption tax on energy products, natural gas and coal for energy-intensive industry: Which are considered to be exposed to a significant risk of carbon leakage (105,0 Million Euro)
  • Reduced rates of contribution to the public service of electricity for the electricity consumed by industrial facilities currently, currently in operation (19.2 Million Euro)
  • Reduced rates of contribution to the public service of electricity for the electricity consumed by industrial facilities: which are currently and exposed to a significant risk of carbon leakage due to the costs of indirect emissions (9 Million Euro)
  • Excise Tax Exemption for Biomass Producers: it exempts certain producers of biomass from paying the regular excise tax on coal products, which are in this case sometimes used for dehydrating biomass. Eligible biomass producers are those for whom energy purchases represent at least 3% of their annual revenues. (7 Million Euro)
  • Reduced rate of contribution to the public service of electricity for the electricity consumed by hyper electricity-intensive facilities (5.1 Million Euro)
  • TICFE exemption for electricity consumed by large energy-consuming companies: subject to authorisation for GHG emissions (0.4 Million Euro)
2019 French Government IE
France Tax breaks for aviation 3600.00 No details found but mentioned in the "Jaune" 2019 French Government IE
France Subsidies to energy use in agriculture, forestry and fishing 240.00 Excise Refund for Fuel Used in Agriculture: Farmers’ purchases of diesel fuel, heavy fuel oil, and natural gas have been attracting partial refunds of the excise tax that is normally levied on most sales of energy products in France. This measure is additional to "Reduced Rate of Excise for Certain Uses of Diesel Fuel". It aims to help the agricultural sector cope with high energy prices. 2018 French Government IE
France Petrol/Diesel tax breaks/refunds 7412.00 >

  • "Reduced rate of tax on diesel under the condition of employment: repeated index 20 of table B of article 265 of the code of customs"(1250 Million Euro)
  • Overseas VAT Exemption for Petroleum Products: Petroleum products consumed in certain French overseas territories or départements (Guadeloupe, Guyane, Martinique, and La Réunion) have been exempted since 1969 from the VAT that is normally levied on most sales of such products. This concession is meant to help those French territories that are both geographically and economically disadvantaged. (180 Million Euro)
  • Excise Refund for Diesel Used in Road Freight Transport: excise tax levied on diesel fuel used in road freight vehicles weighing at least 7.5 tonnes aims to support France’s road freight sector. Freight companies registered in other EU countries can benefit from this measure provided they are able to attest having purchased diesel fuel in France for use in eligible vehicles. (1543 Million Euro)
  • Excise Tax Exemption for Fuel Used in Certain Boats: exempts the fuel used in certain boats from the excise tax that normally applies to most sales of petroleum products in France. The boats concerned by the exemption are those that are engaged in maritime navigation (including fishing) though not used for private, leisure purposes. (658 Million Euro)
  • Reduced Rate of Excise for LPG: The use of LPG in France has attracted a reduced rate of excise tax, which aims to promote the use of LPG and to contribute to the improvement of air quality. A further reduction in the rate of excise tax applicable to liquefied butane and propane used as fuels is also available for certain specific off-road uses (68 Million Euro)
  • Reduced Rate of Excise for Natural Gas Used as Fuel: A 100% reduction in the rate of excise tax applies to natural gas when used as transport fuel in compressed form (171 Million Euro.)
  • "Reduced price for super-fuel: this is defined as fuel with a lead content not exceeding 0.005 g/litre (other than the superfuels corresponding to identification indices 11 and 11a) and containing up to 10% volume/volume ethanol, 22% volume/volume ethers containing or more, per molecule, and with a maximum oxygen content of 3.7% by mass/mass of oxygen"
  • Excise Refund for Diesel Used in Public Transportation: This measure gives certain providers of public road transportation a partial refund of the excise tax that is normally levied on most sales of diesel fuel in France. = NOT FOUND Reimbursement of the energy consumption tax (TICPE) for the public transport activities of travellers by road (220 Million Euro)
  • Reduced rate of internal consumption tax (reimbursement) for fuels used by taxis = (54 Million Euro)
  • Difference of taxation between fuel and diesel (3542 Million Euro)
2019 French Government
and NGO Climate
Action Network
IE
France Fossil fuel exploration/extraction related subsidies 315.00
  • Tax exemptions for tanker products used in refineries = 303 Million EUR
  • Excise Tax Exemption for Natural Gas Producers: Companies engaged in natural-gas extraction and production activities in France are exempted from paying any excise tax on the energy products they use as process energy (i.e. not as feedstock)
2019 French Government IE
France EU Emissions Trading System 1650.00 Freely allocated allowances (All stationary installations) 2019 European Commission  

Germany
Tax breaks for shipping 166.00
  • Energy tax exemption for inland waterway transport
  • Energy tax relief for machinery and vehicles used exclusively for cargo handling in seaports
2018 German Ministry of Finance  
Germany Tax breaks for energy intensive industry 5453.00
  • Peak compensation in the eco-tax for the manufacturing industry
  • Tax relief for certain (energy-intensive) processes and procedures
  • Energy tax exemption for the non-energy use of fossil fuels
  • Electricity and energy tax reductions for the manufacturing industry and agriculture and forestry (1144 Million Euro)
2018 German Ministry of Finance  
Germany Tax breaks for combustion engine vehicles 3110.00 Favourable tax treatment for company cars. Germany heavily subsidises company cars. The tax benefit for employees and employers to include a company car in the salary package is much bigger than giving a pay rise. This promotes car ownership and car use, and thus also fossil fuel consumption. The estimates of how much this subsidy accounts to differ. The German Environment authority calculated the state misses out on 3,1 billion Euros in tax revenue per year through these company car schemes 2016 Federal
Environmental Agency
Germany Tax breaks for aviation 12538.00
  • Energy tax exemption for kerosene
  • VAT exemption for international flights

2018 German Federal Statistical Office and German Federal Office of Economics and Export Control  
Germany Subsidies to energy use in agriculture, forestry and fishing 467.00 Tax concession for agricultural diesel (467 Million Euro) 2018 German Ministry of Finance  
Germany Subsidies to domestic fossil fuel use 342.00 Producer privilege for the producers of energy products 2018 German Ministry of Finance  
Germany State aid for coal 360.00
  • Subsidies for the lignite industry
  • Energy tax concessions for coal
2018 Statistik der Kohlenwirtschaft e.V. and German Federal Environment Agency  
Germany Petrol/Diesel tax breaks/refunds 11500.00 Energy tax rebate for diesel fuel 2018 Öko-Institut, Think tank, government consultant  
Germany Other 53.00 Toll exemption for LNG trucks 2019 Kombiverkehr KG  
Germany EU Emissions Trading System 3514.00 Freely allocated allowances (All stationary installations) 2019 European Commission  

Greece
Tax breaks for shipping 8.64
  • Excise Tax Refund for Fuels Used in Domestic Shipping Including Fishing(1.86)
  • Excise Tax Refund for Fuels Used in Tourist Boats (1.39)
2019 OECD  
Greece Tax breaks for energy intensive industry 166.20
  • Excise tax Exemption on the Non-energy Use of Some Fossil Fuels (1.04)
  • Excise Tax Exemption on the Use of Coal and Coke (163.28)
  • Excise Tax Refund for Fuels Used in the Production of Energy Products for Intra-EU Use (1.86)
  • VAT on petroleum products and lubricants produced domestically or within EU (0.00197)
2019 OECD  
Greece Tax breaks for combustion engine vehicles 0.01
  • Gas/Diesel Oil Subsidy for Suppliers of Fuels to Remote Areas (0.006)
  • Motor Gasoline Subsidy for Suppliers of Fuels to Remote Areas (0.007)
2019 OECD  
Greece Tax breaks for aviation 7.40 Excise Tax Exemption on Energy Products for Aircrafts and Vessels 2019 OECD  
Greece Subsidies for energy use in agriculture, forestry and fishing 173.22
  • Excise Tax Exemption on the Use of Electricity in Agriculture (8.22)
  • Excise Tax Exemption on the Use of Natural Gas (1.83)
  • Excise Tax Reduction for Fuels Used in Agriculture (78.06)
  • Excise Tax Refund for Fuels Used in Agriculture (2.59)
2019 OECD  
Greece Subsidies for domestic fossil fuel use 244.35
  • Excise Tax on the use of diesel for heating purposes (187.42)
  • Excise Tax on the use of kerosene for heating purposes (0.43)
  • Heating Allowance for Households for Space Heating Purposes (56.50)
2019 OECD  
Greece Subsidies for fossil fuel generated electricity 1122.70
  • Expenses for expropriation and relocation of villages (12 Greek villages had to be relocated so that coal extraction could take place.) (590)
  • Services of General Interest (533)
1970-2018; 2017 PPC/WWF;
RAE
 
Greece State-owned enterprises investment in coal, oil and gas production 200.00 Ptolemaida 5 Power Plant (average annual expenditure: 1,4 billion
euros/7years of construction)
2018 ; 2019 PPC  
Greece Petrol/Diesel tax breaks/refunds 781.38 Reduced excise duties for road diesel 2018 ELSTAT/EAA  
Greece Other 1611.70
  • Excise Tax Exemption and Other Tax Refunds for Fuel Oil Used by Hospitals and Social Solidarity Institutions (1.55 Million Euro)
  • Excise Tax Exemption and Other Tax Refunds for Fuel Oil Used by Hotels (1.14 Million Euro)
  • PPC Distribution VII (255 Million Euro)
  • DFI for Urban Development & EE (Jessica II) (150 Million Euro)
  • BEH IGB Interconnector (18.09 Million Euro)
  • Trans Adriatic Pipeline (489.98 Million Euro)
  • Deda Gas Distribution Network Develpment (48 Million Euro)
  • Fuel Oil Excise Tax and Other Tax Refunds for Fuel Used by Hospitals, Social Solidarity Institutions and Hotels (3.44 Million Euro)
  • LPG Excise Tax and Other Tax Refunds for Fuel Used by Hospitals, Social Solidarity Institutions and Hotels (3.69 Million Euro)
  • Natural Gas Excise Tax and Other Tax Refunds for Fuel Used by Hospitals, Social Solidarity Institutions and Hotels (8.90 Million Euro)
  • Post-retirement benefits for PPC Group pensioners (336.83)
  • Post-retirement benefits for PPC parent company employees (207.67)
  • Subsidy for electricity consumed by special groups (Social household tarrifs – KOT and large families) (86.37)
2019;
2020
OECD;
EIB
 
Greece EU Emissions Trading System 341.58 Freely allocated allowances (All stationary installations) 2019 European Commission  
Greece Capacity payments 229.00
  • Cost Recovery Mechanism (79 Million Euro)
  • Tranistory Flexibility Remuneration Mechanism – TFRM (150 Million Euro)
2017;
2018; 2019
ADMIE
(TSO); EC/Greek Government; ADMIE (TSO)/EC
 
Greece Capacity payments 47.00 Interruptibility Mechanism 2018 EC/Greek Government  

Hungary
Subsidies to energy use in agriculture, forestry and fishing 81.56 Fuel Tax Refund for Agriculture 2019 OECD Stats OECD
Hungary Subsidies to domestic fossil fuel use 104.25 Reduced Rate of VAT for District Heating 2019 OECD Stats OECD
Hungary Petrol/Diesel tax breaks/refunds 12.71 Fuel Tax Refund for Commercial Use 2019 OECD Stats OECD
Hungary Other 15.27 Fuel Tax Refund for Railways 2019 OECD Stats OECD
Hungary EU Emissions Trading System 236.91 Freely allocated allowances (All stationary installations) 2019 European Commission  

Ireland
Tax breaks for shipping 97.14 Mineral Oil Tax Repayment for Commercial Sea Navigation 2017 OECD  
Ireland Tax breaks for combustion engine vehicles 24.70 Fuel Grant for Disabled Drivers and Disabled Passengers Scheme 2017 OECD  
Ireland Subsidies to energy use in agriculture, forestry and fishing 0.10 Repayment of VAT on Hydrocarbon Oil used in Sea Fishing Vessels 2017 OECD  
Ireland Subsidies to energy use in agriculture, forestry and fishing 23.88 Mineral Oil Tax Repayment for Horticulture 2017 OECD  
Ireland Subsidies for fossil fuel generated electricity 500.13 Public Service Obligation for Peat (123,7 Million Euro) 2017 OECD  
Ireland Subsidies for fossil fuel generated electricity 500.13
  • Public Service Obligation for Peat (123,7 Million Euro)
  • Natural Gas Carbon Tax (NGCT) Exemption for Natural Gas (148,63 Million Euro)
  • Solid Fuel Carbon Tax (SFCT) Exemption for Certain Uses (226,80 Million Euro)
  • Solid Fuel Carbon Tax (SFCT) Exemption for Inputs to CHP Plants (1 Million Euro)
2017 OECD  
Ireland Petrol/Diesel tax breaks/refunds 0.80 Diesel Rebate Scheme (DRS) 2017 OECD  
Ireland Other 208.02 Fuel Allowance to Low-Income Households (208,02 Million Euro) 2017 OECD  
Ireland EU Emissions Trading System 120.95 Freely allocated allowances (All stationary installations) 2019 European Commission  

Italy
Tax breaks for shipping 460.90 Maritime fuel tax break 2019 Italian Ministry of the Environment IE
Italy Tax breaks for energy intensive industry 580.00 Missing 2019 Italian Ministry of the Environment IE
Italy Tax breaks for combustion engine vehicles 1200.00 Tax break for work use cars 2019 Italian Ministry of the Environment IE
Italy Tax breaks for aviation 1800.00 Exemption from excise duty on fuel for air navigation 2019 Italian Ministry of the Environment IE
Italy Subsidies to energy use in agriculture, forestry and fishing 913.00 Subsidies in agriculture energy use 2019 Italian Ministry of the Environment IE
Italy Subsidies to domestic fossil fuel use 586.70 Tax breaks for households fossil fuel use up to 3kw 2019 Italian Ministry of the Environment IE
Italy Petrol/Diesel tax breaks/refunds 6165.70
  • Diesel/Petrol tax breaks
  • Taxi fuel tax reduction
  • Train fuel tax breaks
  • Haulage diesel tax breaks
2019 Italian Ministry of the Environment IE
Italy Other 4854.60 Titled "Other" in the Italian data 2019 Italian Ministry of the Environment IE
Italy Other 12.60 GPL (Liquified Petroleum Gas) für factories, fuel tax breaks 2019 Italian Ministry of the Environment IE
Italy Fossil fuel exploration/extraction related subsidies 126.50 R&D for Oil and Gas 2019 Italian Ministry of the Environment IE
Italy EU Emissions Trading System 1603.97 Freely allocated allowances (All stationary installations) 2019 European Commission IE

Latvia
Tax breaks for shipping 1.78 Excise Tax Exemption for Oil Products used for Domestic Shipping 2019 OECD Stats OECD
Latvia Subsidies to energy use in agriculture, forestry and fishing 39.40 Excise Tax Exemption for Diesel used in Agricultural Transport 2019 OECD Stats OECD
Latvia Subsidies for fossil fuel generated electricity 24.94 Mandatory procurement of electricity produced in CHPs Using Natural Gas, €/MWh 2019 OECD Stats OECD
Latvia Other 0.03 Excise Tax Exemption for Natural Gas used in Heat Supply for Greenhouses and Industrial Poultry Breeding 2019 OECD Stats OECD
Latvia Other 8.56 Excise Tax reduction for Oil Products for Industrial Consumers and Excise Tax Reduction for Petroleum, Fuel oil and Diesel oil used for Heating 2019 OECD Stats OECD
Latvia Other 1.68 Excise Tax reduction for Oil Products used in Special Economic Zones 2019 OECD Stats OECD
Latvia Other 0.15 Excise Tax reductions and tax relief for Natural Gas for Industrial Consumers 2019 OECD Stats OECD
Latvia EU Emissions Trading System 36.89 Freely allocated allowances (All stationary installations) 2019 European Commission  
Latvia Capacity payments 32.56 Guaranteed Payment (Power Component) for Installed Capacity for Riga CHP1, CHP2 and Imanta CHP Using Natural Gas 2019 OECD Stats OECD

Lithuania
Tax breaks for combustion engine vehicles 2.36 Excise duty exemption for natural gas used as motor fuel 2019 OECD Stats OECD
Lithuania Tax breaks for aviation 75.00 Exemption of excise tax for aircraft and ship fuel supplied for the purpose of air and water navigation on international routes 2019 OECD Stats OECD
Lithuania Subsidies to energy use in agriculture, forestry and fishing 82.92 Reduced rate of excise tax for gas oil used in agriculture and fisheries 2019 OECD Stats OECD
Lithuania Subsidies to domestic fossil fuel use 2.25 Exemption of excise tax for natural gas to households and aid receivers as per Law on Charity and Aid 2019 OECD Stats OECD
Lithuania Subsidies for fossil fuel generated electricity 2.13 Exemption of excise tax for natural gas used in CHP plants 2019 OECD Stats OECD
Lithuania State aid for coal 0.73 Reduced rate of excise tax for coal, coke and lignite for business purposes 2019 OECD Stats OECD
Lithuania Other 0.00 Exemption of natural resources tax for peat for purpose of treatment 2019 OECD Stats OECD
Lithuania Other 37.50 Reduced rate of VAT to heating power used for heating residential premises 2019 OECD Stats OECD
Lithuania Other 18.07 Reduced rate of excise tax to gas oil used for heating 2019 OECD Stats OECD
Lithuania Other 14.04 Exemption of excise tax for petroleum gas and gaseous hydrocarbons used in domestics cylinders 2019 OECD Stats OECD
Lithuania Other 0.14 Exemption of excise tax for electricity to domestic consumers and aid receivers as per Law on Charity and Aid 2019 OECD Stats OECD
Lithuania Other 6.78 Direct support scheme to natural gas transmission system operators which build and modernize the natural gas transmission network 2019 OECD Stats OECD
Lithuania Other 3.21 Reduced rate of excise tax for natural gas used as heating for business purposes 2019 OECD Stats OECD
Lithuania Other 0.08 Reduced excise duty on electricity used for business purposes 2019 OECD Stats OECD
Lithuania EU Emissions Trading System 127.07 Freely allocated allowances (All stationary installations) 2019 European Commission  

Luxembourg
Petrol/Diesel tax breaks/refunds 2.00 Reduced Rate of Excise for Certain Uses of Petroleum Fuels 2019 OECD Stats OECD
Luxembourg EU Emissions Trading System 29.51 Freely allocated allowances (All stationary installations) 2019 European Commission  

Netherlands
Tax breaks for shipping 1293.00 Energy Tax Exemption for Fuels used in Waterway Transportation 2017    
Netherlands Subsidies for fossil fuel generated electricity 28.90
  • Energy Tax Rebate for Non Profit Organisation (Since 2000, public religious service buildings and non profit organisations can benefit from a 50% energy-tax rebate for natural gas and electricity for heating) (20,5 Million Euro, 2014-2016).
  • Energy Tax Rebate for Religious Institutions (Since 2000, public
    religious service buildings and non profit organisations can benefit from a 50% energy-tax rebate for natural gas and electricity for heating) (6,5 Million Euro, 2014-2016).
  • Refund energy tax large commercial users (Since 2004, the largest commercial electricity users (>10 million kWh/year) receive a refund from the energy tax they have paid in the in the highest tax category (0,05 Eurocent/kWh), if they participate in energy efficiency covenants (BM-covenant, MEE-Covenant, MJA-III) and as long as they pay more than the European minimum rate on average) (1,9 Million Euro, 2014-2016)
2014-2016    
Netherlands Tax breaks for energy intensive industry 111.00
  • Refinery fuel tax exemption (The use of fuels in refineries is exempted from excise taxes) (48 Million Euro, 2014
  • Energy tax exemption for energy-intensive processes: (energy tax exemption for the use of natural gas and coal in electricity generation in energy-intensive processes.) (63 Million Euro, 2014-2016)
2014    
Netherlands Tax breaks for aviation 2145.00 Energy Tax Exemption for Fuels used in Aviation 2017    
Netherlands Subsidies to energy use in agriculture, forestry and fishing 161.00 Reduced Energy Tax Rate in Horticulture 2019    
Netherlands Subsidies for fossil fuel generated electricity 450.00 Co-firing of biomass in electricity generation (The Dutch government provides 450 million euros per year in subsidies for the co-firing of biomass in coal-fired power plants for 2016 – 2023) 2019    
Netherlands Other 12.20
  • RD&D fossil fuels (10 Million Euro, 2014-2016)
  • Energie Investerings aftrek (energy investment deduction) (2,2 Million Euro, 2015)
2014-2016    
Netherlands Fossil fuel exploration/extraction related subsidies 558.40
  • EBN investments: Investments by 50% state-owned gas extraction company EBN (227 Million Euro, 2019)
  • GasTerra investments (50% state-owned company that is active in gas trade and supply) (1,4 Million Euro, 2018)
  • GasUnie investments in gas infrastructure (330 Million Euro, 2018)
2018; 2019    
Netherlands EU Emissions Trading System 1054.83 Freely allocated allowances (All stationary installations) 2019 European Commission  

Norway
Tax breaks for energy intensive industry 136.00 Co2 price compensation for industry 2020 Norway State Budget  
Norway Subsidies to energy use in agriculture, forestry and fishing 223.27
  • CO2 Tax Reduction for Fisheries
  • Rebate on Basic Tax on Mineral Oil – Fishmeal, Herringmeal and Woodwork
  • CO2 Tax Exemption for Natural Gas Used in Greenhouse
2018 Norwegian State Budget IE
Norway Petrol/Diesel tax breaks/refunds 506.00

    Lower Tax Rate on Diesel Fuel Compared to Motor Gasoline

2018 Norway State Budget IE
Norway Other 165.00 Exemption petro sector 920 mill NOK, other sectors 900 mill NOK 2018 Norway State Budget IE
Norway Fossil fuel exploration/extraction related subsidies 968.20
  • Added interest ("rentetillegg framføringsrente")
  • Accelerated depreciation of ships, rigs, other capital assets
  • Investment deduction on special tax
2018 Norway State Budget IE
Norway EU Emissions Trading System 390.81 Freely allocated allowances (All stationary installations) 2019 European Commission IE

Poland
State-owned enterprises burning fossil fuels for electricity production 2791.00
  • Capital Expenditures (CAPEX) by the electric utility PGE = 1,720.39
  • Capital Expenditures (CAPEX) by the electric utility ENEA = 635.78
  • Capital Expenditures (CAPEX) by electricity transmission PSA Operator = 247.67
  • Total Capital Expenditures (CAPEX) by the electric utility ENERGA = 187.27
2017 Investor Relations Financial Data IE
Poland State-owned enterprise investment in coal, oil and gas production 1670.00
  • Capital Expenditure on property, plant and equipment and intangible assets = 800.81 Million EUR
  • Annual total capital expenditure (CAPEX) by Grupa Lotos = 290.59 Million EUR
  • Cash flow from investment activities of GAZ System = 284.00 Million EUR
  • Initial investment by twelve state-controlled utilities for the recapitalisation of Polish Mining Group (PGG) = 189.10 Million EUR
  • Capital Expenditure for non-current assets by Lubelski Wegiel Bogdanka coal company: included a number of items such as: development investments, including the purchase of machines and equipment, and operational investments, including construction and upgrade of workings in the Bogdanka, Nadrybie, and Stefanow Fields, as well as upgrades and repairs of machines and equipment, etc.= 105.95 Million EUR
2018 Missing IE
Poland State aid for coal 76.60
  • Costs of work necessary to safely extinguish mining in unprofitable mines
  • Financing of employee claims resulting from the reduction of employment in mines
2016-2018 Polish NGO Wise  
Poland EU Emissions Trading System 1535.10 Freely allocated allowances (All stationary installations) 2019 European Commission  
Portugal Tax breaks for combustion engine vehicles 13.70 Tax exemptions for Private Institutions of Social Solidarity; Vehicles of central, regional, local government and military and security forces; Vehicles acquired by the humanitarian firefighting associations or municipal councils to perform the protection, rescue, assistance, support and firefighting missions assigned to their fire departments; Cars and motorcycles owned by foreign states, diplomatic and consular missions, international organizations and specialized European agencies, as well as their employees, when their recognition is mandatory under an instrument of international law; Cars and motorcycles which, being more than 20 years old and constituting pieces of public museums, are only occasionally used and do not travel more than 500 kilometres per year; Special goods vehicles with no transport capacity; Ambulances and vehicles dedicated to the transport of patients; Funeral vehicles; Agricultural tractors; Vehicles of category B that have a CO2 emission level up to 180g/km; Vehicles of category A that are intended for rental service with driver or for transport in taxi; Vehicles seized in the course of criminal proceedings, for the duration of the seizure; Vehicles considered abandoned, in accordance with the Highway Code, from the moment they are acquired by occupation by the State or local authorities; Vehicles considered abandoned as part of the State’s assets; Vehicles declared lost to the State; Vehicles used by forestry sappers teams that are part of the Forest Fire Fighting System; Vehicles that, although they remain in national territory for a period longer than 183 days, are registered in the normal series of another Member State and meet the requirements to benefit from the temporary admission regime. 2019 Portuguese Government IE
Portugal Subsidies to domestic fossil fuel use 436.00 Tax breaks for air navigation other than in private pleasure-flying; coastal shipping and inland waterway vessels, including fishing and aquaculture, but excluding private pleasure craft; production of electricity or heat (cogeneration) or town gas; public passenger transport; installations subject to the European greenhouse gas emission allowance trading scheme (ETS); standard tanks and special containers of motor vehicles from other Member States; dredging operations at ports and on waterways, but excluding commercial sand extraction other than for desanding; transport of passengers and goods by rail; motor fuel in the manufacture, design, testing and maintenance of aircraft and vessels. Professional (transports of goods) and agriculture diesel 2019 Portuguese Government IE
Portugal Subsidies for fossil fuel generated electricity 75.00 Tax planning/Madeira off-shore: From the 7 biggest beneficiaries of consumption tax reductions in Madeira’s off-shore, 6 of them were fossil fuel related: EDP; the two coal thermo-electric companies in Sines and Pego;Galp (oil extraction); Saipem (an oil extractor connected with ENI/Italy) 2018 Portuguese Government IE
Portugal Fossil fuel exploration/extraction related subsidies 75.00 Tax planning/Madeira off-shore: From the 7 biggest beneficiaries of consumption tax reductions in Madeira’s off-shore, 6 of them were fossil fuel related: EDP; the two coal thermo-electric companies in Sines and Pego; Galp (oil extraction); Saipem (an oil extractor connected with ENI/Italy) 2018 Portuguese Government IE
Portugal EU Emissions Trading System 267.83 Freely allocated allowances (All stationary installations) 2019 European Commission IE

Romania
EU Emissions Trading System 520.07 Freely allocated allowances (All stationary installations) 2019 European Commission  

Slovakia
State aid for coal 0.36 Coal Allowances for Former Miners and Miners’ Widows 2019 OECD Stats OECD
Slovakia Other 115.71 Feed In Tariff for Domestic Lignite 2019 OECD Stats OECD
Slovakia Other 61.68 Exemptions from the Natural Gas Tax 2019 OECD Stats OECD
Slovakia Other 60.94 Exemptions from the Coal Tax 2019 OECD Stats OECD
Slovakia EU Emissions Trading System 334.26 Freely allocated allowances (All stationary installations) 2019 European Commission  

Slovenia
Tax breaks for shipping 0.07 Exemption from Excise Duty on Fuels Used in Fishing Boats 2019 OECD Stats OECD
Slovenia Tax breaks for energy intensive industry 3.00 Exemption from Payment of Excise Duty for Energy-intensive Companies 2019 OECD Stats OECD
Slovenia Subsidies to energy use in agriculture, forestry and fishing 20.47 Partial Refund of Excise Duty on Motor Fuel Used in Agricultural and Forestry Machinery 2019 OECD Stats OECD
Slovenia Subsidies for fossil fuel generated electricity 28.45 Feed in Tariff for Natural Gas Used in CHP Plants 2019 OECD Stats OECD
Slovenia State aid for coal 11.99 Closing of Trbovlje-Hrastnik Coalmine 2019 OECD Stats OECD
Slovenia Petrol/Diesel tax breaks/refunds 37.63 Refund of Excise Duty on Diesel Used as Fuel for Commercial Purposes 2019 OECD Stats OECD
Slovenia Other 8.23 Partial Refund of Excise Duty on Fuel Used in Stationary Working Machinery 2019 OECD Stats OECD
Slovenia Other 0.18 Exemptions from Excise Duty on Fuel for Diplomatic Missions etc. 2019 OECD Stats OECD
Slovenia Other 28.57 Exemption from Excise Duty for Certain uses of Energy Products 2019 OECD Stats OECD
Slovenia EU Emissions Trading System 41.81 Freely allocated allowances (All stationary installations) 2019 European Commission  

Spain
Subsidies to domestic fossil fuel use 850.43
  • Fuel Tax Exemptions
  • Fuel Tax Reductions
  • Fuel Tax Partial Refund
2017 OECD Stats OECD
Spain Subsidies for fossil fuel generated electricity 355.05 DRS 2017 OECD Stats OECD
Spain State aid for coal 404.69
  • Operating Aid to HUNOSA
  • Operating Aid to Coal Producers
  • Funding for Coal Stockpiles
  • Subsidy for the Interbasin Transport of Coal
  • Adjustment Aid to Coal Producers
  • Inherited Liabilities Due to Coal Mining
  • Aid to Autonomous Communities for the Reactivation of Coal-mining regions
  • Aid to Local Entities for the Reactivation of Coal-mining Regions
  • Aid to Coal miner’s Families and No-profit Organisations for the Reactivation of Coal-mining regions
  • Aid to Coal Producers for the Reactivation of Coal-mining Regions
  • Funding of small investment projects for the Reactivation of Coal-mining regions
  • Adjustment Aid to HUNOSA
  • Coal RD&D Funding
  • Coal plants’ upgrades subsidy
2017 OECD Stats OECD
Spain Fossil fuel exploration/extraction related subsidies 2.20 Petroleum RD&D Funding 2017 OECD Stats OECD
Spain EU Emissions Trading System 1437.66 Freely allocated allowances (All stationary installations) 2019 European Commission  
Spain Capacity payments 375.28 Support for Electricity Capacity 2017 OECD Stats OECD

Sweden
Tax breaks for shipping 127.00 Energy Tax Exemption and CO2 Tax Exemption for Domestic Shipping 2018 Swedish Government IE
Sweden Tax breaks for combustion engine vehicles 677.00
  • Tax deduction for travelling to and from work
  • Car benefit including benefit of free or partly free fuel
2018 Swedish Government  
Sweden Tax breaks for aviation 1020.00
  • Energy Tax Exemption for Domestic Aviation: Fuel used for commercial domestic aviation is exempted from the energy tax.
  • Exemption from energy and carbon tax for international air travel
  • VAT exemption for international travel
  • VAT reduction for domestic passenger transport
  • Operating grant for municipal airports
2018 Swedish Government IE
Sweden Subsidies to energy use in agriculture, forestry and fishing 850.00
  • General CO2 Tax Reduction for Greenhouses and Agriculture
  • CO2 Tax Reduction for Diesel used in Agriculture and Forestry
  • Reduced energy tax on heating fuels within agriculture, forestry and aquaculture
2018 Swedish Government  
Sweden Petrol/Diesel tax breaks/refunds 1129.00
  • Reduced Energy Tax Rate for Diesel used in Transport: Energy-tax rate on diesel is lower than the official benchmark for transport fuels (i.e. energy-tax rate on gasoline in environmental class 1)
  • Energy Tax Exemption for Natural Gas and LPG used in Transport
  • Energy Tax and CO2 Tax Exemption for Diesel Powered Trains
2018 Swedish Government IE
Sweden EU Emissions Trading System 512.68 Freely allocated allowances (All stationary installations) 2019 European Commission  

Switzerland
Tax breaks for combustion engine vehicles 376.00
  • Excise Tax Refund for Certain Transport Companies (76 Million Euro)
  • Deduction of commuting expenses from the federal direct tax (300 Million Euro)
2019 OECD  
Switzerland Subsidies to energy use in agriculture, forestry and fishing 63.00 Excise Tax Refund for Farming, Forestry, Fishing and Natural Stone Mining 2019 OECD  
Switzerland Tax breaks for energy intensive industry 275.00 CO2 Tax Exemption for Large Energy Consumers and Non-energy Purposes 2019 OECD  
Switzerland Other 33.00 Excise Tax Refund for Other Purposes (12,9 Million Euro) 2019 OECD  
Switzerland Tax breaks for aviation 1553.00 Tax Break for Aviation 2019 OECD  
Switzerland Fossil fuel exploration/extraction related subsidies 7.30 Petroleum RD&D Funding 2019 OECD  

United Kingdom
Subsidies for fossil fuel generated electricity 308.00
  • Carbon Price Floor Exemption for fuels used in combined heat and power stations to produce non-electrical outputs = £105m (Eur 117) (2017-18)
  • Climate change levy exemption: of supplies (other than self supplies) to CHP stations = £90m (Eur 113) (2017-18)
  • Carbon Price Floor Exemption for fossil fuels used in a combined heat and power station to generate good quality electricity consumed on-site = £70m (Eur 78m) (2017-18)
  British Government IE
United Kingdom Tax breaks for energy intensive industry 1842.00
  • Tied Oils Exempt oils used for purposes other than heating and in engines £1505m (2018-2019)(1690m euro)
  • Change Levy exemption: Exemptions for supplies used in metallurgical and mineralogical processes £135m (2018-2019)(151m euro
2018-2019 British Government IE
United Kingdom Tax breaks for aviation 6080.00
  • VAT exemption for Domestic passenger transport: Transport-of-passenger services supplied in the UK with any vehicle, ship or aircraft designed or adapted to carry at least 10 persons, including pilot and crew, are zero-rated = 5.690 million EUR
  • VAT exemption for International passenger transport (UK portion): international passenger transport is taxed at zero rate – from a place within to a place outside the UK or vice versa, to the extent those services are supplied in the UK = 390 million EUR
2018-2019 British Government IE
United Kingdom Subsidies to energy use in agriculture, forestry and fishing 2783.00 Reduced Rate of Excise for Red Diesel: The use of "red diesel" (i.e. dyed diesel) and other such petroleum products in the UK is subject to a reduced rate of excise duty. Eligible uses include off-road vehicles such as those used for agriculture, road construction or clearing snow. (2018-2019) 2019 British Government IE
United Kingdom Subsidies to domestic fossil fuel use 5460.00
  • Reduced Rate of VAT (from 20%) for gas for domestic and residential use or for non-business use by a charity 5%.
  • Reduced Rate of VAT (from 20%) for heating oil for domestic and residential use or for non-business use by a charity to 5%
  • Warm home discount for low income families up to £140 per year off
  • Reduced Rate of VAT (from 20%) for solid fuel for domestic and residential use or for non-business use by a charity 5%.
2019 British Government IE
United Kingdom Fossil fuel exploration/extraction related subsidies 1269.00
  • Ring-fence oil and gas trades: Investment Allowance used against Supplementary Charge £320m (EUR 359m.)
  • Ring-fenced oil and gas trades: tax relief for decommissioning expenditure £815m (EUR910m)
  British Government IE
United Kingdom EU Emissions Trading System 1229.68 Freely allocated allowances (All stationary installations) 2019 European Commission  
      Deduction of commuting expenses from the federal direct tax (310 Million Euro)      
      Excise Tax Exemption for the Samnaun Enclave (8,5 Million Euro)      
      Excise Tax for Diplomatic Relationships (5,99 Million Euro)      
      Excise Tax Concession for Certain Uses (7,65 Million Euro)      
             
    137441.54