Green policies in the EU: A revie...Green policies in the EU: A review 3 In order to promote energy saving and reduce 2 emissions, the governments of EU CO Member States have used

InternationalLabourOrganization

European Union

InternationalInstitute forLabour Studies

Green policies inthe EU: A review

EC-IILS JOINT DISCUSSION PAPER SERIES No. 14

GREEN POLICIES IN THE EU: A REVIEW


INTERNATIONAL LABOUR ORGANIZATION INTERNATIONAL INSTITUTE FOR LABOUR STUDIES

Abstract

This paper is part of a series of discussion papers that have been prepared by the International Institute for Labour Studies (IILS) within the framework of the joint project “Addressing European labour market and social challenges for a sustainable globalization”, which has been carried out by the European Commission (EC) and the International Labour Organization (ILO). The discussion paper series provides background information and in-depth analysis for two concluding synthesis reports that summarize the main findings of the project. This paper relates to the second part of the project “Preparing European labour markets to adapt to the long-run challenge of ensuring the joint social and environmental sustainability of globalization” and the concluding synthesis report “Towards a Greener Economy: The Social Dimensions”. The main purpose of this discussion paper is to examine the variety of green policies that EU Member States have implemented to address environmental sustainability. The paper starts with presenting available green policy instruments, such as regulations, tax instruments, the EU emission trading system, research and development (R&D) and public investment. It further discusses how these instruments are adopted in different EU Member States. Furthermore, existing green labour market policies in the EU are examined and the policy gaps are discussed.

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TABLE OF CONTENTS

Main Findings ................................................................................................................................................ 1

A. Green Policy Instruments for the Environment ........................................................................... 2

B. Regulations .......................................................................................................................................... 4

C. Tax Instruments ............................................................................................................................. 5

1. Energy and Mineral Oil Taxes ......................................................................................................... 6

2. Transport Taxes.................................................................................................................................. 8

3. Taxes on Emissions and Air Pollution ......................................................................................... 10

4. Tax Deductions and Other Special Provisions ........................................................................... 11

Trends in Taxation .................................................................................................................................... 14

5. Subsidies ............................................................................................................................................ 17

D. The European Union Emission Trading System (EU ETS) ................................................ 17

1. The first trading period of the National Allocation Plans (2005-2007) .................................. 18

2. The second trading period of the National Allocation Plans (2008-2012) ............................. 18

3. The third trading period without National Allocation Plans (from 2013 onwards) .............. 19

E. Research and Development ............................................................................................................ 21

F. Public Investment ............................................................................................................................ 24

G. Green Labour Market Policies .................................................................................................. 25

References .................................................................................................................................................. 28

Appendix 1 ................................................................................................................................................. 29

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List of figures Figure 1: Environmental tax revenues by EU Member States and type of tax, 2009, % of GDP ... 15 List of tables Table 1: Major policy instruments in the EU .............................................................................................. 4 Table 2: Fiscal policy instruments for sustainable transport ..................................................................... 9 Table 3: Common taxes in the EU ............................................................................................................. 11 Table 4: Energy efficiency measures ........................................................................................................... 12 Table 5: Environmental tax revenue in the EU Member States, 2008-2009 ........................................ 16 List of boxes Box 1: Energy efficiency policies in the EU ................................................................................................ 6 Box 2: Renewable energy feed-in tariffs ..................................................................................................... 13 Box 3: Business opportunities through green technology ....................................................................... 21 Box 4: Public–private partnerships ............................................................................................................. 23 Box 5: Education and Outreach .................................................................................................................. 25


Main Findings

• Environmental taxes and charges are the most widely used market-based instruments for green policies in the EU with governments imposing taxes on transport, emissions and air pollution, energy and mineral oil.

• Subsidies and tax credits have been granted to enhance energy efficiency in a variety of areas, including buildings, transport and households. Renewable feed-in tariffs (FITs) were also introduced in the renewable energy sector. These taxes and credits have raised supplies of clean energy and reduced emission of greenhouse gases (GHGs).

• The EU Emissions Trading System (EU ETS) is the first and largest international scheme that aims to combat climate change and cost-effectively reduce industrial GHG emissions.

• In order to promote environmentally friendly energy generation and decrease emissions, the governments of the EU Member States launched various climate change programs and funds. Renewable sectors are expanded by investing more in low-carbon energy production such as wind, solar, geothermal, hydro and nuclear power. Major EU Member Statesannounced Public-Private Research Partnerships (PPRP) to fund a wide range of renewable energy investments.

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• Governments of EU Member States are promoting energy efficiency and the use of renewable energy in the renovation and construction of buildings. Governments have also conducted surveys and feasibility studies while launching educational programs.

• The only evidence of green labour market policies is from countries that used tax revenue to finance reductions in distortionary labour taxes. Other quantitative or qualitative green labour market policies are not yet widespread in EUMember States.

A. Green Policy Instruments for the Environment

Green policies are all measures and instruments implemented by the government or other governmental institutions that have the purpose and the potential to reduce CO2 emissions. Reducing CO2 emissions cannot be limited to a few industries like the energy sector for example. A broad-based approach to encourage behavioural adjustments throughout the entire economy is needed since the consumption of fossil based energy resources can be decreased in many parts of the economy. The primary goal of policy instruments is to reduce the damage to the environment at minimum economic cost.

A variety of policies can encourage the structural change toward a low-carbon economy. INST-EC Discussion Paper No. 12 provides an in-depth discussion of the various tools available for EU policymakers. These tools include:

i. Regulations ii. Tax Instruments iii. Emission Trading Systems (Certificates and Licenses) iv. Research and Development v. Public Investment

While all of the instruments are relevant to the EU context, the first three options—regulations, tax instruments and trading systems—are identified in the literature as the main approaches to cope with global climate change (see Uzawa (2003) and Bertram (1992)). Indeed, the EU has relied heavily on tax instruments and trading schemes in addressing climate change, especially because these tools effectively assign a price to carbon — a favoured approach among economists. Some countries have engaged in more comprehensive tax approaches under Environmental Tax Reforms (ETR) in the 1990s. A detailed discussion of ETR in Europe can be found in the INST-EC Discussion Paper No. 13.

Green policies in the EU: A review

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In order to promote energy saving and reduce CO2 emissions, the governments of EU Member States have used various measures, such as taxes, subsidies, fees, laws and R&D investment programs. A detailed listing of green policies enacted in EU Member States is provided in the tables in Appendix 1. While many of these policies may not have originally aimed to address global climate change, they are still relevant in the context of this paper. Essentially, the observed policy instruments act to internalize the costs of environmental externalities through a variety of means that will be elaborated below. The majority of EU policies have focused, in some way, on the combustion of fossil fuels, which is the main source of CO2 emissions.

It is clear that certain countries in the EU have taken a more active role in implementing green policies. From the data in the green instrument tables in Appendix 11, the following countries stand out: Belgium, Czech Republic, France, Italy, the Netherlands, Spain, Sweden and the UK. These countries have each implemented over 30 green policies. Italy, the Netherlands and the UK were all around 50 policies, topping the list of countries included in this paper.

Section 2 discusses regulations on restriction of emissions by emphasizing emissions standards and recently introduced legislation on a CO2 labeling scheme for cars. Section 3 presents tax instruments, including an analysis of the various types of tax deductions, other special provisions and subsidies employed across the EU. Section 4 discusses the EU ETS. Section 5 details various R&D policies, including public-private partnerships. Section 6 discusses public investment, particularly in creating incentives for innovation and infrastructure development. Finally, Section 7 briefly discusses the limited amount of green labour market policies in the EU.

In Table 1, the major policy instruments adopted by the EU member states are illustrated. Taxes/duty, fees and subsidies are classified by types and purpose. Detailed analysis of each tools are followed in the further subsections of the paper.

1 Data in the tables is derived from the IEA’s Policies and Measures Databases and the OECD/EEA Database on instruments used for environmental policy and natural resources management).

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B. Regulations

Currently, the use of emission-restricting regulations is not widely prevalent across EU Member States, which have opted for more market-based approaches to the climate-change problem. Nevertheless, regulations have been used, in particular, to address emissions from vehicles and transport. For instance, emissions standards have existed since the 1970s and currently target four groups of emissions: nitrogen oxides, hydrocarbons, carbon monoxide and particulate matter.2 While emissions standards are a common feature of environmental policies in many advanced economies, the EU has only recently begun to address the issue of CO2 emissions from vehicles. Recent legislation has set the timeline for the implementation of new standards in this area.

Legislation was adopted in 2009 and set emission performance standards for new passenger cars, aiming to cap average emissions from these vehicles at 120 gCO2/km. Furthermore, the standards seek to reduce the fleet average for all cars in the EU by 19 2 Recent emissions standards for vehicles include Euro 4 (2009), Euro 5(2010) and Euro 6 (2014). None of these standards has addressed CO2 emissions. These standards are set at the EU level and compliance is left to member countries.

TAX/DUTY

Transportation- Vehicle registration/

usage/purchase (e.g. France ) -Import duty (e.g. Romania)-Weight based (e.g. Germany)-Emissions based (e.g. Ireland

and Spain)-Sticker tax on use of new/old cars (e.g. Finland)

-Vehicle insurance (e.g. Austria and the United Kingdom)-Air transport (e.g Bulgaria)

CO2 emissions, air pollution (e.g. Estonia , Denmark and Poland)

Energy production, consumption (e.g. the Netherlands and the United Kingdom)

Mineral oil production, sales, consumption (e.g. Denmark, Greece and Luxembourg)

FEE/CHARGE

Road tax for use of highways, alpine roads, and on heavy goods vehicle (e.g. Czech Republic and Slovak Republic)

User fee on parking (e.g . Austria and Finland)

Fee on CO2 emissions (e.g. Denmark and Estonia)

Air pollution fee on small/ medium/major stationary sources (e.g. Poland and Slovenia)

Environmental sanction fee for violations of the environmental code (e.g. Sweden)

SUBSIDY

Energy efficiency, clean energy including biofuels, biomass (e.g. Lithuania and Spain)

Environmentally friendly equipment (e.g. Hungary and Italy)

Transportation-Clean vehicles (e.g. Cyprus and Sweden)-Purchase of eco-friendly vehicles such as bicycles ( e.g. Begium and Italy)

-Energy labelling scheme (e.g. Finland and the Netherlands)

-Scrapping payment(e.g. Austria and France)

Ecological buildings (e.g. Czech Republic, Germany, the United Kingdom)

Feed-in tariffs (e.g. Germany, Italy and Luxembourg)

Table 1: Major policy instruments in the EU


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per cent by 2012 with a limit-value curve that will allow heavier cars to emit more than lighter cars, while maintaining the fleet average. Standards will be gradually phased in to allow for a smoother adjustment, starting in 2012 with 65 per cent of each manufacturer’s newly registered cars in compliance with the standard, 75 per cent in 2013, 80 per cent in 2014 and 100 per cent after 2015. Manufacturers will be required to pay a premium if they fail to meet the standard requirements.

In December 2010, the EU also made progress on forming regulations for CO2 emissions from vans, as a consensus was finally reached on the regulation text. Regulations on vans seek to cut CO2 emissions by 14 per cent (to 175 gCO2/km) by 2017. The regulations are modeled after those for new passenger vehicles and will be phased in with a cut in emissions of 28 per cent intended by 2020 (to 147 gCO2/km). Again, a limit-value curve is employed to set emissions limits by mass of vehicles and aiming to create a fleet average of 175 gCO2/km. Premium payments will also be required of manufacturers that do not comply with emissions restrictions. Additional incentives to manufacturers are also included. For instance, super credits, which allow manufacturers to count extremely low-emitting vans (below 50g/km) as more than one vehicle, will be offered on a phased-out schedule. And, manufacturers will be able to pool together to meet emissions targets collaboratively.

Recently passed legislation introduced a CO2 labeling scheme for cars in an effort to better inform consumer choices. Labels will provide information on fuel efficiency and CO2 emissions at the point of sale. Finally, legislation has also required a reduction in the GHG intensity of fuels by 10 per cent by 2020, with phasing-in of requirements. Again, fuel suppliers also have the option to pool together to meet standards.

C. Tax Instruments

Environmental taxes and charges are the most widely applied market-based instruments EU governments have imposed taxes on transport, emissions and air pollution, energy and mineral oil. Subsidies and tax credits have been granted to enhance energy efficiency in a variety of areas, including buildings, transport and households. Renewable feed-in tariffs (FITs) were also introduced in the renewable energy sector. Implementation of FITs is discussed in detail in the section on tax deductions and other special provisions. These taxes and credits have raised supplies of clean energy.

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1. Energy and Mineral Oil Taxes

Taxing energy and mineral oil as a means to raise tax revenue has a long tradition in EU Member States. Several EU Member States had already introduced energy taxes on the consumption of natural gas, coal, electricity and other oils since the 1950s. In the 1990’s, several EU Member States started introducing fuel taxes that included both, energy and mineral oil taxes, for environmental purposes. Later on, countries also started imposing specialized taxes on the energy and the oil sector.

The fuel excise tax imposed by Bulgaria in 1991 and revised later in 2006 includes both mineral oil and energy. Fuel is differentiated in three ways: by type, including petrol, diesel, gas oil, kerosene, LPG, heavy fuel oil, natural gas coal and coke, by electricity and by its use, such as whether it is used for heating or a propellant or for industrial or commercial purposes.

Denmark introduced duties on energy based on their purpose of usage since early 1980s, while duties on coal, electricity, and natural gas were imposed in 1995. The rest of the EU Member Statesstarted implementing taxes on energy products from early 1990s; Poland in 1990 and Austria in 1996. The Netherlands introduced separate taxes on energy, including a coal tax in 1992, and an energy tax and mineral tax in 1996. Italy has excised duties on consumption of all sources of energy since 1993. And, Romania and Slovenia imposed a fuel excise tax in late 1990s. Slovenia also introduced energy efficiency tax in 2010.

Italy has imposed an additional tax on electricity in towns and provinces since 1988. The electricity tax for manufacturing and transportation mode was levied in Germany as a result of their green tax reform in April 1999. Spain has levied electricity tax on production, distribution and importation since 1998.

Box 1: Energy efficiency policies in the EU

The EU has adopted the “20-20-20” plan, which sets climate and energy targets of cutting GHGs by 20 per cent by 2020 compared with 1990 levels, achieving 20 per cent of primary energy from renewable resources and improving energy efficiency by 20 per cent by 2020. As part of the strategy, many governments in the EU have imposed taxes on usage of electricity, mineral oils, roads and vehicles, which vary based on weight, purpose and emissions (see table 3). European countries have also designed a wide range of taxes including a tax on plastic bags in Ireland, the nutrient surplus charge in the Netherlands and waste disposal and batteries taxes in Denmark (see EEA (2005)). The plan also includes conducting surveys and feasibility studies while launching educational programs to provide information concerning renewable energy, energy efficiency and pollution.


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Non-fossil fuel obligation and climate change taxes were imposed on consumption of natural gas, coal and electricity in the UK since 2001. A number of countries like Sweden revised their energy taxes including, the electricity tax and energy and CO2 tax on fuels in 2010 that were introduced in the early 1990s. Some of the EU Member States like Czech Republic and Slovak Republic levied electricity, natural gas and solid fuels taxes in late 2000s.

Since the 1950s, some EU Member States have imposed taxes on petrol. For example, Denmark imposed a duty on petrol in 1950 and on mineral oil products in 1977. The rest of the EU started implementing different taxes on oil and petrol from the early 1990s. The Netherlands levied a separate petrol tax and a mineral oil tax in 1990 and in 1996. Italy imposed a special regional tax on oil and petrol in 1990 and also excised duty on petrol from 1993. While the original purpose of mineral oil taxes was to raise revenues, they can today be regarded as climate change policies and indeed several EU Member Statesraised mineral oil taxes in the course of their environmental tax reforms. Germany, for instance, raised the taxation on mineral oils in 1999. In Spain, a tax on mineral oils was extended to include retail sales of unleaded petrol, diesel, kerosene and others.

Many countries made revisions to their mineral oil taxes in 2010. Sweden revised its CO2 tax on petrol and diesel, which was first introduced in 1991. Duties on hydrocarbon oils like petrol, diesel and biodiesel were also changed in the UK.

Several countries introduced new energy and mineral oil taxes in the course of environmental tax reforms (ETR’s), thereby attempting to apply a more comprehensive tax policy approach. New green taxes are adopted while restructuring existing taxes and charges. Targeting renewable energy and energy-efficiency has been a main policy goal of ETR’s of EU Member States. Some of the methods in the greening of taxation are as follows:

• Tax on fuels and electricity introduced by Finland in 1990 and parking fines

• Duty on coal was excised in Denmark in 1982, fee on petrol is charged in 1992, duty on natural gas in 1995 and passenger car petrol in 1997, CO2 tax on fuels in 1998

• The Netherlands levied a petrol tax in 1990 and on coal in 1992, and started a comprehensive CO2 reduction plan in 1998 supporting the environmental projects and research by different tax incentives and subsidies

• France imposed a tax on natural gas in 1986, the reconstruction of environmental taxes and charges since 1999 and tax rebate on environmentally friendly house equipment in 2001

• Germany’s introduction of electricity tax and an increase of tax on mineral oils in 1999

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• Italy levied additional tax on electricity consumption in 1988, special tax on oil in 1990, excised duty on petrol and energy products in 1993,charge on air pollution in 1997, tax for registration of vehicles in 1999

• Sweden introduced a number of subsidies in the environmental and energy research such as investment subsidy for renewable energy in 1991, support for climate investment in 2003. Additionally, excised energy, CO2 taxes on petrol and electricity.

• An increase of fuel duty and climate change levy in the UK.

To reduce fossil fuel consumption, the German government has undertaken a three stage eco-tax reform on gasoline and heating fuel since 1999. In the beginning, the tax was raised by DM 0.06 per litre on gasoline, DM 0.04 per litre on heating fuel, DM 0.032 per kWh on natural gas, and DM 0.02 per kWh on electricity. Between 2000 and 2003, the yearly tax was increased by DM 0.06 per litre on gasoline and DM 0.005 per kWh on electricity. But after 2003, the eco-tax still remained at its 2003 level. At the same time, exemptions were granted to alleviate the tax burden. The manufacturing industry, for example, paid 20 per cent of the tax on electricity, heating oil and gas. And, oil and gas for power generation were not taxed.

The recent energy tax reform in Denmark created a green tax system that promotes renewable energy and targets reduction of CO2 emissions and gross energy consumption. In March 2009, the Danish Parliament agreed to launch the energy tax reform by cutting taxes on work and raising taxes on energy, climate and transportation by about EUR 1.1 billion.

2. Transport Taxes

EU Member States have imposed different types of vehicle-related taxes based on weight, purpose and emissions. Finland was one of the first countries to introduce a vehicle-related tax, with a tax on passenger cars and vans in 1958 (updated in 2009), and also a tax on registered cars in 1967 (updated in 2004). Most of the European countries, like Austria, Hungary, Latvia and the Netherlands, started levying vehicle-related taxes starting in the early 1990s.

In countries like Spain, until late 2007, the passenger car registration tax was linked to the cylinder capacity of the vehicle but from 2008, the registration tax was imposed according to car CO2 emissions/fuel consumption.

Since the early 1990s, many countries, like Ireland, introduced CO2 emission based vehicle taxes. Recently, France introduced CO2 emissions reduction measures, including a tax on company cars and a bonus/tax for registration of motor vehicles with low/high emission in 2008). In 2010, France imposed an annual tax on motor vehicles with large CO2 emissions (more than 245 g/km). Denmark has collected fees from heavy goods vehicles since the late 1990s.


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Table 2: Fiscal policy instruments for sustainable transport

Fuel tax - Gasoline/diesel tax (e.g. Poland) - Carbon tax (e.g. Sweden)

Vehicle tax - Annual vehicle attribute taxes and fees (EU) - Tax and fee reductions or exemptions for new clean, fuel

efficient cars (e.g. Denmark, Germany, the Netherlands) - Scrapping subsidies (e.g. Italy) - Annual fees for CO2 and smog externalities (e.g. Denmark,

the UK) - Import duty (e.g. Romania, Bulgaria and Lithuania)

Fee/tax on air plane - Emission landing charges (e.g. Sweden) - Tax on air transport (e.g. Austria, Bulgaria)

Road fees/tax - Congestion pricing (e.g. the UK) - Highway/Electronic road, road toll (e.g. Austria, Germany,

Czech Republic) - Road tax (e.g. Bulgaria, Slovak Republic)

User fee - Parking fees (e.g. Austria, Finland) - In-lieu fees for parking (e.g. Germany)

New vehicle incentives - “feebate”: variable purchase tax with fuel consumption (e.g. Austria)

Vehicle insurance - Fines for lack of mandatory insurance (e.g. the UK, Denmark) - Insurance-specific auto tax (e.g. France, Austria) - Pay-as-you drive and pay-as-you pump insurance (e.g. the

UK) Fleet vehicle incentives - Incentives for clean, fuel-efficient company cars (e.g. the UK)

Source: UNEP, OECD, IEA

In recent years, Germany implemented a weight and emission-based tax and charged a fee on heavy goods vehicle road toll since 2005. In the Netherlands, subsidies for low-emission vehicles are linked to vehicle labelling. In Romania, fees are levied on foreign registered vehicles that exceed standard dimensions. Portugal has implemented a municipal tax, truck tax and also a circulation tax on vehicles that transport goods, passenger cars and motor cycles.

Other kinds of vehicle-related taxes have included a sticker tax on the use of new and old cars and a diesel tax both introduced in Finland in 2004. Import duties on vehicles were also imposed in Romania, Bulgaria and Lithuania in the early 1990s. Additionally, air transport is taxed in countries like Austria and Bulgaria.

As for road transport, Austria has collected taxes on the use of lorries and trailers on roads since 1981. Austria and the Czech Republic also introduced fees for the use of highways in the second half of the 1990s. Czech Republic has charged additional road taxes on passenger cars since 1993 and electronic road toll fees since 2007.

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3. Taxes on Emissions and Air Pollution

In a number of EU Member States, CO2 emissions-related instruments have included air pollution fees and air emissions charges. The first CO2 tax was imposed in Finland in 1990, followed by countries like Denmark, Finland, Germany, the Netherlands, Poland, Slovenia, Sweden and the UK. Since 2000, Estonia started charge a fee on CO2 emissions.

The Czech Republic was one of the first countries to charge air pollution fees. The pollution fees on major sources were introduced in 1967, and were extended to medium and small stationary sources in 1991. The Slovak Republic introduced similar pollution fees on small sources in 1967 and on medium and large stationary sources in 1992.

Poland and Lithuania have been charging several air pollution fees since 1990. Italy started charging tax on air pollution since 1997 and Latvia since 1995. Air pollution non-compliance fees have been charged in Bulgaria since 1993, but in Romania and Latvia from 2000 and 2001 respectively. The Netherlands started providing subsidies for CO2 reduction since 1998, cutting the transport CO2 emissions, carbon credits and subsidy projects on CO2 re-use through underground storage in 2002. In Hungary, an air load tax and air pollution tax were levied in 2001 and 2004.

Spain introduced various taxes on air pollution starting with the tax on emissions to air in 1996. After providing tax deduction for environmental instruments since 1997, Spain introduced separate emissions and pollutants taxes including, a tax on activities that cause environmental harm in 2001; separate taxes on air pollution and on environmental damages caused by CO2 and SO2 emissions were introduced in 2006.


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Table 3: Common taxes in the EU

Fuel Tax/Fuel Excise Tax

e. g. Bulgaria, the Netherlands, Romania, Slovenia, Cyprus, Lithuania, Estonia, Finland, Latvia

Energy Tax

e. g. the Netherlands, Italy, Sweden, the UK, Austria, Slovenia

Mineral oil tax

e. g. Denmark, the Netherlands, France, Germany, Italy, the UK, Spain, Austria, Greece, Ireland, Luxembourg, Slovak Republic

Electricity

e. g. Germany, Denmark, Spain, Italy, Sweden, Czech Republic, Slovak Republic, Luxembourg, Malta, the UK, Finland

Coal

e. g. Denmark, the Netherlands, Denmark, Slovak Republic, Czech Republic

Natural Gas

e. g. Denmark, France, Czech Republic, Italy, Slovak Republic

Heating

e.g. Luxembourg

Petrol

e. g. Denmark, the Netherlands, Italy, Sweden, the UK

Diesel

e. g. the UK, Sweden, Ireland, Finland

Source: OECD, IEA

4. Tax Deductions and Other Special Provisions

Special tax provisions are widely used in EU Member States, particularly to increase the energy efficiency in environmentally friendly house equipment, buildings, vehicles and heating systems. Among the tools utilized are subsidies, grants, tax credits, tax deductions and exemptions.

Some EU Member States, like the Netherlands, launched tax incentive instruments to promote environmental initiatives. The Dutch government set up the Green Funds Scheme in 1995 to provide environmental tax credits to investors and loans to environmental projects through "green banks". Spain revised its 1997 tax deduction for environmental investments, such as renewable energy, air and water quality in 2006.

Tax credits encourage the production and sale of renewables because they reduce production costs, relative to the costs of producing substitutes like petrol and diesel fuel. Thus, Italy introduced tax credits for biomass heating systems in 2001, subsidies for the support of eco-friendly activities in 2004 and subsidies for energy efficiency in 2007. Lithuania has used tax exemptions for bio-fuels since 2000. In the UK, the first and second rounds of Bio-Energy Infrastructure Scheme were launched in 2003 and 2008 to provide grants to stimulate the use of small-scale biomass supplier fuel for heating and electricity generation. In Poland, rationalization of heat consumption in the household sector was introduced in 1998. France’s 2009 Finance Law was targeted to support

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renewable energy and increase financing for energy efficiency investments. The law provides consumption tax reduction on a variety of bio-fuels, ranging from EUR 15 to EUR 21 in 2009, EUR 11 to EUR 18 in 2011, and EUR 8 to EUR 14 in 2012.

Allowances for environmentally friendly vehicles and grants for the promotion of alternative energy sources have been provided in Cyprus since 2000 and 2003. In 2005, France revised the 2001 tax rebate on environmentally friendly house equipments. Recently, Hungary granted subsidies under the light bulb change programme. In its support for public transportation, Italy provided a personal income tax allowance in 2008 and subsidy for purchase of eco-friendly vehicles such as bicycles in 2009.

Table 4: Energy efficiency measures

Clean Vehicles

e.g. France, Italy, Cyprus, Denmark, Sweden, Germany, the UK, Sweden, the Netherlands, Spain, Hungary

Equipments

e.g. France, Italy, Germany, Hungary, the Netherlands, Spain, Belgium, Denmark

Buildings

e.g. France, Denmark, Germany, Finland, the Netherlands, Spain, Belgium, Denmark, Ireland, Lithuania, Czech Republic, Hungary, Portugal

Feed-in tariffs

e.g. France, the UK, Germany, Bulgaria Italy, Spain, Hungary, Luxembourg

Renewables/ Clean energy subsidy

e.g. France, Slovenia, Spain

- Biofuels e.g. Lithuania, France, Italy, Spain

- Biomass e.g. Poland, Italy, the UK, Sweden, the Netherlands

Source: OECD, IEA

In recent years, governments of EU Member States, particularly France and Germany, have started promoting energy efficiency and the use of renewable energy in the renovation and construction of buildings by taking initiatives such as setting a new norm for the public and private buildings and providing zero-interest loans. For example, through the environmental policy called the Grenelle de l’Environnement, the French government aims to cut the energy consumption of existing buildings by at least 38 per cent by 2020. Additionally, in 2012 the government is planning to reduce the existing public buildings’ energy consumption by 40 per cent and GHG emissions by 50 per cent. The norm for new offices and public buildings will be 50 kWh/m/year starting in 2010. The government established agreements with the banking and construction sectors to provide zero-interest loans to owners to improve the energy efficiency of their buildings (see Barbier (2009)).


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Box 2: Renewable energy feed-in tariffs

FITs promote market development of renewable energy technologies, such as solar-wind or geothermal-generated electricity. FITs offer producers of renewable energy long-term purchase contracts on favourable prices, usually at least the cost of production. Investments in renewable energy provide then a stable and calculable return. Producers of energy can be companies but also house owners who install solar panels on their roofs and can sell excess energy at a guaranteed price. In the long run, advanced technology and economies of scale are expected to decrease production cost so that renewable energy sources become competitive with their fossil-fuel-based counterparts. FITs are one of the most effective policy instruments in terms of overcoming cost barriers.

Through effective implementation of FIT law, several European countries like Germany (solar energy) and Denmark (wind energy) have successfully developed a renewable energy industry. Benefits of FIT include reduction of CO2 emissions, secured domestic energy supply, promotion of technological innovation, fair market conditions for renewable technologies and creation of jobs. The first Feed-In Law in Germany in 1990 supported producers of electricity from small hydro stations and wind energy installations. Since that time, the adoption of the Energy Supply Industry Act in 1998 and the Erneuerbare-Energien-Gesetz (EEG) (further amended in 2004), or the 2000 Renewable Energy Sources Act, indicated a commitment to raising the share of renewable energy in total electricity supply in Germany to 12.5 per cent by 2010, and to at least 20 per cent by 2020.

Other EU countries like France, the UK, Italy, Spain and Bulgaria have introduced FITs for different types of renewable energy since the beginning of 2000. The French government offered a series of new FITs in the biogas and mechanisation, wind power, photovoltaic, hydro, solar and geothermal sectors since 2001. The FITs for most technologies in France were superseded by subsequent regulations and further new tariffs were introduced in the area of hydropower (2007), biomass (2009) and solar PV (2010).

In April 2010, the UK government provided FITs for small-scale low-carbon electricity produced from a wide range of renewable energy technologies including bio-energy, hydropower, solar photovoltaic and wind. Italy stimulated the production of electricity from solar thermodynamic plants, connected to the electricity grid and plants had to be equipped with thermal accumulation systems relative to the intensities of industries within the economy.

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Trends in Taxation

As discussed in the tax instruments section, most of the taxes are imposed on energy. Figure 1 shows environmental tax revenue independently for EU Member States, and as a percentage of total tax revenue, for 2008 and 2009. The data shows that on average, environmental taxes account for 7.1 per cent of total taxes, with revenue ranging from EUR 1 to 40 million and 4.4 to 11.9 per cent of total tax revenue. This indicates that wide variation of tax policies and revenues exist among EU Member States. For example, in Denmark and the Netherlands, green taxes account for over 10 per cent of total tax revenue, in comparison to Belgium and France, where environmental taxes are less than 5 per cent of total tax revenue. Moreover, Figure 1 also reveals little growth, if any, in environmental tax revenue. There is only a 0.34 average per cent growth in environmental tax revenue between 2008 and 2009, with most EU Member States actually experiencing a decline in revenue. Such a decline in revenue amongst the majority of Member States can ultimately denote, however, that environmental taxes serve a more significant purpose than a tax instrument; environmental taxes are changing the consumption habits of communities by creating a price differential between environmentally-friendly and environmentally hazardous products. Decreased tax revenues reveal that green taxes are acting as an efficient disincentive in reducing the consumption and use of environmentally dangerous goods and limited natural resources.3 Exclusions exist for Latvia, Lithuania and Slovenia, which all witnessed markedly high increases in environmental tax revenue. Several countries have already raised environmental taxes substantially. These taxes can become an essential part of governments' budgets but the trends are declining. As examined in the INST-EC Discussion Paper No. 13, on average, environmental tax revenue in the EU has amounted to 2.5 per cent to 3 per cent of GDP, with a declining trend. Environmental taxes account for between 7 and to 8.25 per cent of total tax revenue on average, also with a declining trend. Table 5 shows the environmental tax-to-GDP ratio by Member State and the composition of environmental tax revenue, through taxes on energy, transport-fuel and pollution. Energy taxes are taxations on both transport and stationary use of energy products, such as electricity, natural gas and coal.4 The high share of taxes from transport fuels is almost exclusively from minimum excise taxes on petroleum. Lower taxes often exist for transport and use of fuels for heating and businesses, with Member States motivated by social rather than environmental concerns.5 Last, pollution taxes are taxations on hydrocarbons and other pollutants as an instrument in the EU’s reduction of CO2 emissions.

3 “Taxation Trends in the European Union: Data for the EU Member States, Iceland and Norway.” Part II, Environment. Eurostat, European Commission. 2010. (154). 4 “Taxation Trends in the European Union.” (152). 5 “Taxation Trends in the European Union.” (154).


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As seen in the table, energy taxes are by far the most significant form of environmental taxes, representing around three quarters of environmental tax receipts. Following taxes on energy usage, transport taxes comprise on average, slightly less than one quarter of environmental tax revenue.6 Moreover, despite minor exceptions, the green tax revenue for most Member States falls within 2 to 3 per cent of GDP. Only 4 countries – Denmark, Malta, the Netherlands and Slovenia – have environmental tax revenues that exceed 3.5 per cent of GDP. In the case of Denmark, increases in transport and pollution taxes, remarkably higher than other EU Member States, account for the elevated tax-to- GDP ratio. Figure 1: Environmental tax revenues by EU Member States and type of tax, 2009, % of GDP

6 “Taxation Trends in the European Union.” (150).

0

0.5

1

1.5

2

2.5

3

3.5

4

4.5

5

BE BG CZ DK DE EE IE EL ES FR IT CY LV LT LU HU MT NL AT PL PT RO SI SK FI SE UK

Environmental Tax-Energy as % of GDP Environmental Tax-Transport as % of GDP

Environmental Tax-Pollution as % of GDPSource: Eurostat

16

Table 5: Environmental tax revenue in the EU Member States, 2008-2009

2008 2009 Environmental

tax revenue (in EUR millions)

Environmental tax as % of total

tax revenue

Environmental tax revenue (in EUR

millions)

Environmental tax revenue as % of total tax

BE 6.790,6 4.4 6.874,1 4.66

BG 1.218,89 10.6 1.060,5 10.48

CZ 3.627,66 6.8 3.418,01 7.23

DK 13.329,06 11.9 10.662,62 9.97

DE 54.538 5.7 54.164 5.69

EE 379,25 7.3 413 8.31

IE 4.506,83 8.3 3.781,2 8.39

EL 4.561 6.0 4.611 6.52

ES 17.840 4.9 17.163 5.35

FR 40.061 4.9 39.927 5.04

IT 38.130,84 5.7 39.864,54 6.08

CY 542,3 8.0 490,1 8.23

LV 451,17 6.7 429,33 8.69

LT 533,95 5.5 543,22 6.98

LU 986,15 7.0 931,4 6.61

HU 2.853,33 6.7 2.436,09 6.64

MT 200,51 10.2 194,89 9.77

NL 23.140 9.9 22.764 10.42

AT 6.795,09 5.6 6.658,16 5.69

PL 9.486,9 7.5 7.944,34 8.05

PT 4.406,32 7.2 4.202,98 8.07

RO 2.486,23 6.3 2.213,99 6.99

SI 1.119,53 8.1 1.260,83 9.47

SK 1.317,32 6.8 1.225,48 6.76

FI 4.992 6.3 4.553 6.17

SE 8.934,3 5.8 8.212,71 6.02

UK 43.768,75 6.5 40.603,37 7.44

EU Average

24.189

7.1

79.455

7.397

Source: Eurostat


17

5. Subsidies

Subsidies have been a popular tool in the EU. Countries like Slovak Republic have provided subsidies for environmental purpose since 1991. In Italy, the motor vehicle scrapping subsidy was introduced in 2007. In the Netherlands, subsidies were provided for the generation of electricity, which included biomass installation and offshore wind generation.

In particular, the use of low-emission vehicles is supported through subsidies. The Power Shift Programme, launched in the UK in 1996, offers grants to buyers of clean-fuelled vehicles, including vehicles running on natural gas, liquefied petroleum gas and electricity (see EEA (2005)). Also, grants are offered to British operators of commercial vehicles and public operators. The French government has promoted clean-fuel alternatives to other petroleum products in both private and public transport vehicles by subsidizing and reducing taxes on electric and natural gas powered vehicles since 1999. In this sense, a bonus was provided for the acquisition of clean vehicles in 2007.

D. The European Union Emission Trading System (EU ETS)

As defined by the European Commission (EC), the EU ETS is the first and largest international scheme that aims to combat climate change and reduce industrial GHG emissions cost-effectively. By allowing participating companies to trade emission allowances, the EU ETS assists EU Member States in fulfilling their commitments to reduce GHG emissions at least cost. From 2005 to 2009, the global carbon market grew to a total value of USD 144 billion, of which the EU ETS accounts for USD 123 billion (see Robins et al. (2009)).

The EU ETS was launched in 2005, with a first trading phase from 2005 to 2007 and a second phase from 2008 to 2012. It covers over 10,000 installations in the energy and industrial sectors that generate almost half of the EU's total CO2 emissions and 40 per cent of its total GHG emissions. On 1 January 2008, the EU-27 Member States under the ETS were joined by Norway, Iceland and Liechtenstein. According to a July 2008 amendment to the EU ETS Directive, the aviation sector will be added to the system starting in 2012.

The EU ETS allows participants to buy and sell allowances within the trading limit determined by the ETS. The holder of an allowance has the right to emit one tonne of CO2 or equivalent amount of another GHG. The ETS covers the CO2 emissions in the power sector, including all fossil fuel generators over 20 MW, iron and steel manufacturing, oil refining, cement, glass, ceramics and paper and pulp production. After 2005, member states were permitted to “opt in” smaller installations within these sectors,

18

and under the second phase from 2008-2012, new sectors were added and include non-CO2 GHG emissions. From 2005 to 2007, member states could apply to "opt-out" specified installations, but after 2008 all eligible installations were required to be covered under ETS.

In the first and second trading periods under the scheme, Member States had to draw up National Allocation Plans (NAPs), which determine the total quantity of GHG emission allowances that the companies in EU Member States are granted. Each Member State had to decide the total quantity of allowances for the trading period and allocate the allowances among the installations covered by ETS. For the third trading period starting in 2013, the allocation will be set directly at the EU level, suspending the use of national allocation plans.

1. The first trading period of the National Allocation Plans (2005-2007)

Each Member State prepared and published their first NAPs by 31 March 2004 and 1 May 2004 (for 10 Member States that joined the EU in 2004). The allocations granted to installations were required to be within the framework of the Kyoto Protocol. The following plans were accepted by the Commission:

• In 2004, Austria, Denmark, Germany, Ireland, the Netherlands, Slovenia, Sweden, the UK, Belgium, Estonia, Finland, France, Latvia, Luxembourg, Portugal, and the Slovak Republic, Cyprus, Hungary, Lithuania, Malta and Spain

• In 2005, Poland, the Czech Republic, Italy and Greece

The NAPs for the first trading period successfully established the free trading of emission allowances within the EU by developing the core infrastructure of a dynamic carbon market. Due to the adoption of emission projections, however, excessive allocation of allowances occurred in some Member States and sectors.

2. The second trading period of the National Allocation Plans (2008-2012)

While NAPs of the first trading period were time-consuming and complex, and not sufficiently transparent, NAPs in the second period were much simpler. The second trading period is crucial because it coincides with the first commitment period of the Kyoto Protocol. The NAPs were prepared and published by 30 June 2006 and during this period, the EU Member States have to achieve their targets to limit or reduce GHG emissions. All second period NAPs are approved by the EC and while member States individually meet their Kyoto commitments, the second period EU cap is about 13 per cent lower than the first period cap and 6 per cent lower than comparable 2005 emissions


19

(see Ellerman & Joshkow (2008)). The total cap, quota and allocation of emissions to energy and industrial facilities vary according to countries.

From 2008-2012, Italy committed to cut CO2 emissions by 13.65 million tonnes with a total cap of 201.63 million tonnes. The annual emissions quota for new industrial plants is, on average, 16.93 million tonnes. The share of emissions that can be offset by credits created in developing nations is 15 per cent of the total amount, except for fuel-fired power plants (up to 19.3 per cent).

In Denmark’s second NAP, a total of 125 million CO2 emission allowances were allocated. On 13 March 2003, a new climate change strategy was adopted that identified tools to achieve Denmark's Kyoto target of 21 per cent GHG emission reductions in the period 2008-2012.

In Greece's NAP, 69.1 million tonnes of CO2 emissions per year were allocated, with the expected result in a 16.6 per cent reduction in GHG emissions for 152 industrial enterprises. The whole emission rights are allocated free of charge and totals to 345.6 million tonnes of CO2. About 4.8 per cent of the total emissions rights, or 16.7 million tonnes of CO2, will be spent on new plants in 2008-2012.

Due to widening differences in national methods for allocating allowances to installations, it is difficult to ensure fair competition in the internal market. Therefore, the EC has supported improvements in the harmonization and refinement of these methods and also encouraged access to credits from emission-reduction projects outside the EU. Moreover, the conditions for linking the EU ETS to ETS elsewhere should be provided, and the monitoring, verification and reporting requirements need to be enhanced.7

3. The third trading period without National Allocation Plans (from 2013 onwards)

For the third trading period, allowances will be allocated through harmonized rules and there will be a single EU-wide cap. The main allocation method will be the auctioning of carbon allowances. The EC summarized the following major changes8:

• Derogation of the rule “no allowances are to be allocated free of charge to electricity generators” is allowed temporarily (or is optional) to some Member States as of 2013. The amount of free allowances to power plants is limited to 70 per cent of carbon dioxide emissions in phase 1 and declines in the following years. Moreover, free allocation in phase 3 is only provided to power plants.

7 Refer to the EC’s Climate Action site: http://ec.europa.eu/clima/policies/ets/index_en.htm 8 Summary of the main changes is stated on the above website of the EC’s Climate Action

20

• Detailed explanations of criteria are used to determine the sectors or sub-sectors exposed to a significant risk of carbon leakage. Installations of all exposed industries for 100 per cent free allowances if international agreement is reached and the most efficient technology is used.

• Member States may compensate certain installations for CO2 costs passed on in electricity prices if the CO2 costs might otherwise expose them to the risk of carbon leakage.

• The level of auctioning of allowances for non-exposed industry will be raised in a linear manner: 70 per cent by 2020 and reaching 100 per cent by 2027.

• 10 per cent of the allowances for auctioning will be redistributed to Member States with low per capita income from those with high per capita income. Also, 2 per cent of auctioned allowances are added to support Member States, which in 2005 had achieved a reduction of at least 20 per cent in GHG emissions compared with the reference year set by the Kyoto Protocol.

• The share of auctioning revenues that is used in solving climate change issues within the EU as well as in developing countries is increased from 20 per cent to 50 per cent.

• New sectors and new entrants will be able to use credits but the total amount must not exceed 50 per cent of the reduction between 2008 and 2020.

• 300 million allowances from new entrants reserve will be used to support up to 12 carbon capture and storage demonstration projects and projects on innovative renewable energy technologies.

• The opting out of small combustion installations is extended to all small installations, the emission threshold is raised from 10,000 to 25,000 tonnes of CO2 per year, and the capacity threshold for combustion installations is raised from 25MW to 35MW.

In order to achieve the GHGs reduction target, the cap on carbon will be tightened by 1.7 per cent a year from 2013, and 60 per cent of allowances will be auctioned compared with current rate of 3 per cent.

By putting a price on carbon emissions, emissions from installations in the scheme are falling, which shows how the EU ETS could effectively trade the GHG emissions. Progressive changes including the auctioning of allowances will be introduced in 2013. The successful implementation of the EU ETS has encouraged other countries to adopt compatible cap and trade schemes.


21

E. Research and Development

An effective strategy to reduce CO2 emissions and promote environmental sustainability must combine market-based instruments with direct public intervention such as regulations, public investment and increased promotion of R&D. The R&D activities of private enterprises, which are promoted by both tax and price incentives, alone are insufficient –governments have to support adequate R&D activities and make green investments in order to boost and accelerate the green transition.

Several European countries have contributed substantial amounts of funds to research programs on renewable and environmentally friendly energy generation since 1970s. In recent years, government expenditure on environmental R&D has risen rapidly, taking the form of investments, subsidies and tax credits. Denmark has implemented the Energy Development and Demonstration Program since 1976 and subsidized many new energy and electricity efficiency related research and development since the end of 1999.

Sweden has invested in energy research, renewable energy and climate change since 1991 and has subsidized activities on introducing renewable energy, as was done with wind power in 2004. Lithuania started implementing an energy efficiency and housing project and set up an Environmental Investment Fund in 1996. In the Netherlands, research on environment and technology has been supported by subsidizing the climate indifferent energy, reduction of GHG and management of waste since the late 1990s.

Box 3: Business opportunities through green technology

The world’s low-carbon energy and efficiency technologies market is forecasted to grow from USD 740 billion in 2009 to USD 1.5-2.7 trillion in 2020, most likely tripling to USD 2.2 trillion or at least doubling in the worst case scenario. During this period the fastest growing sector will be electric vehicles, expanding more than 20 times to reach USD 473 billion (see HSBC (2010)).

The HSBC expects that the EU will meet its renewable energy targets, but not its energy efficiency targets (see Robins et al. (2010)). It foresees limited growth in clean energy in the U.S. and expects current clean energy targets to be exceeded in China. At present, the EU has the largest share of the low-carbon market (33 per cent), which includes low-carbon energy production and energy efficiency, followed by the U.S. (21 per cent) and China (17 per cent). But as indicated in the HSBC conviction scenario, the share of the EU is expected to fall to 27 per cent because of an increasing market share of China (24 per cent) (see Robins et al. (2010)).

22

Governments are providing grants and subsidies in the research and development of sustainable development, environmental education, renewable energy sources and protection of air and water though special funds and programs, such as the State Environmental Fund of the Czech Republic (SEFCR). The Austrian Climate and Energy Fund, established in 2007 with a budget of EUR 500 million, also promoted R&D on sustainable energy technologies and technology deployment and diffusion.

Denmark created the Energy Development and Demonstration Program in 1976 and has also actively subsidized the research and development in the environmentally friendly electricity generation and efficient use of electricity since the late 1990s. Additionally, subsidies were granted to the support of ecological buildings and to the development of new energy technologies in 2007.

France is supporting the clean energy development by providing subsidy for multiple renewable energy sources under programs such as Renewable Energy Market Development Program (1999). Additionally, government crediting and loan guarantees are provided for energy efficiency and renewable energy investment since 2001.


23

Box 4: Public–private partnerships

Although public investment plays an important role in green R&D, private corporations and consumers are still encouraged to finance the climate economy. In recent years, major EU countries have announced Public-Private Research Partnerships (PPRP) to fund a wide range of climate change and renewable energy investments.

For example, the Renewable Energy and Energy Efficiency Partnership (REEEP) was established in 2002 and is funded by the governments of Australia, Austria, Canada, Germany, Ireland, Italy, the Netherlands, New Zealand, Norway, Spain, the UK, the U.S. and the EC. In addition to governments and governmental organizations, several non-governmental organizations like the North American Insulation Manufacturers Association (NAIMA) and business organizations like the National Australia Bank are involved as donors. This partnership targets clean energy by providing policy and regulatory initiatives and facilitating financing for energy projects.

France is one of the major countries that rely on partnerships to encourage private funding in climate change projects. The Renewable Energy and Energy Efficiency Partnership (REEEP) and National Strategy for Research and Development in the Field of Energy were established in 2002 and in 2007. Through the Hydropower Revival Plan of July 2008, the French government intends to increase the capacity and efficiency of hydropower and by 2020, raise the final energy consumption to 23 per cent. The plan involves large-scale public investment in hydropower dams as part of le Grenelle de l'Environnement and will ensure high water quality. The renewable process of the plan encourages the participation of private sector.

According to the International Energy Agency (IEA), on 25 April 2006, France established PPRP to support climate change policy and decrease the use of petroleum products.1 The Agency for Industrial Innovation is providing public funding for three major programs including a 88 million euro programme to improve energy efficiency in buildings, a 96 million euro project for a "green chemistry" initiative, and a 62 million euro initiative to create energy-efficient subway cars.

In February 2009, the French government launched the fourth PREDIT programme which first started in 1990. This program’s priority is energy and environment and the largest share of the 145 million euro budget is allocated to the reduction of CO2 emissions, improvement of data on pollution and coordination of research into very energy-efficient, low- or zero-carbon dioxide emitting vehicles.

In 2010, the UK government announced its plan to establish a private and public funded commercial Green Investment Bank (GIB) that would include a public investment of up to 1 billion pounds. The GIB’s main role is to facilitate the delivery of the UK’s emission reduction targets as set by the Climate Change Act 2008. By helping to overcome barriers that constrain investments, the GIB could lead to a substantial increase in investments in low-carbon technologies and infrastructure in the UK (see UK GIBC (2010)).

24

F. Public Investment

Public investment is one of the tools that can help to facilitate the reduction in GHG emissions. Governments can either increase total public investment, or – perhaps more practically, given the strained public budgets in many countries – shift public investments from “brown” capital to “green” capital. In order to promote environmentally friendly energy generation and decrease emissions, the governments of the EU Member States have launched various climate change programs and funds. Most of the EU Member States have also expanded their renewable sectors by investing more in the low-carbon energy production such as wind, solar, geothermal, hydro and nuclear power. In Germany, for example, the operators of renewable energy plants have been able to sell green electricity on the market since 1996. German authorities accepted extra costs caused by green tariffs and also started purchasing green power.

According to IEA, around 80 per cent of the GHG emissions originate in energy production and consumption.9 Thus, governments have drawn measures to increase energy efficiency, reduce GHG emissions and achieve the indicative target. Some of these plans include Italy's Provisions on GHG Emissions Reduction (1998), Denmark's Climate Change Strategy (2003), the Netherlands’ Energy Efficiency Action Plan (2007), Austria’s New Energy 2020 program (2008), the UK’s Low Carbon Transition Plan (2009) and Finland's Long-term Climate and Energy Strategy (2008). The Austrian Climate and Energy Fund of 2007 also increased energy efficiency and reduced CO2 emissions in transport.

In order to reduce energy consumption in the transport sectors, governments took additional measures in the framework of national programmes and plans by increasing investment in public transportation and road construction, updating HGV-toll and reforming vehicle tax on a CO2 basis. These measures were undertaken by the German government through the Transport Initiative of 2001, Future Investment Programme (2008) and the National Energy Efficiency Action Plan (2007) and the Integrated Energy and Climate Change Programme (2007).

The UK is subsidizing the Green Technology Challenge and the England Rural Development Programme by investing in infrastructure and public transportation since 2002. The Carbon Trust provides an interest-free loans scheme for small or medium-sized enterprises for acquiring and installing energy efficient technologies.

A major challenge to greater public investment is budget constraints induced by the economic crisis. The need for fiscal prudence has severely reduced the capacity of governments to appropriate funds for “green” goals. Yet, public investments play a strong

9 See http://www.iea.org/textbase/pm/?mode=re&id=4247&action=detail.


25

role in influencing the market and encouraging the private sector towards a green transition, and play a complementary role to larger market-based mechanisms. Besides public investments, private investments should be promoted through incentives or standards of three major instruments like regulations, taxes, and cap and trade.

G. Green Labour Market Policies

As defined in the INST-EC Discussion Paper No. 10, green labour market policies are those that intend to increase the level of employment or improve working conditions within an economy that is transitioning towards a green economy. Labour market policies play a significant role in addressing challenges specific to the green transition and provide opportunities to smooth the necessary structural changes. Implementation of the right policy mix can lead to positive net employment effects from the green transition. However, specific labour market policies that are targeted at facilitating the green transition from the labour market side are not widely observed throughout the EU.

In fact, the only evidence of green labour market policies is from countries that used tax revenue to finance reductions in distortionary labour taxes, largely in search of the double dividend. Refer to the INST-EC Discussion Paper No. 13 for a detailed discussion of tax

Box 5: Education and Outreach

Governments conducted surveys and feasibility studies while launching educational programs to provide information concerning renewable energy, energy efficiency and pollution. Environmental and ecological websites are launched to reduce household carbon emissions. The French government also set up an information network with five hundred people operating on energy efficiency "Points Info Energie" in 2000 and Ecological Consumption Website in 2008, to reduce individual CO2 emissions. Additionally, in France, surveys, Diagnostics and related studies were done under the “Disposition Général des Aides à la Décision” since 2000 in order to identify possible solutions to resource mismanagement..

The klima:aktiv programme in Austria (2004-2012) targets energy efficiency and increased the use of renewable energy in all sectors of the economy by providing direct grant, information and advice. In Germany, a joint project, "Partnership for climate protection, energy efficiency and innovation", is implemented to support company visits by members of the chambers which will provide energy consulting services. This project is initiated by the Federal Ministry of Economics and Technology (BMWi) and the Federal Ministry for the Environment, Nature Conservation and the Nuclear Safety (BMU) together with the Association of German Chambers of Industry and Commerce (DIHK).

26

revenue recycling and its influence on the labour market. The case of Germany, included in that report, is pertinent to this section. Germany used revenue from energy and petroleum taxes to subsidize social security contributions levied on labour, which had the effect of reducing the effective wage cost.

Several studies detailed in the report indicated that this revenue recycling resulted in slightly positive employment effects as well as a small reduction in emissions, although different findings were observed across various studies. In a research project commissioned by the German Federal Environmental Agency (UBA), Markus & Görlach (2005) show that ecological tax reform created 250,000 jobs, particularly in labour-intensive sectors during 1999-2003. Thus, it is safe to assume that at a minimum, no cumulative negative effects on employment resulted from German policy.

In other countries, green policies have included a consideration of the labour market. For example, in July 2009, the British government set out the long-term strategy to cut the nation's carbon emissions by 2020 - 18 per cent from 2008 levels under the UK Low Carbon Transition Plan. Besides the emission reduction, the plan also targets energy supplies and creation of jobs. The plan includes five major sectors: power and heavy industry; transport; homes and communities, workplaces and jobs; farming, land and waste. In Denmark, the Parliament agreed to launch the energy tax reform in March 2009, by cutting taxes on labour and raising taxes on energy, climate and transportation by about EUR 1.1 billion.

Other quantitative or qualitative green labour market policies have not yet been implemented in EU Member States. Given the sectoral employment shifts that are to be expected from a green transition (see INST-EC Discussion Paper No. 16), several green labour market policies might be necessary in the future.

Relevant questions in this regard include the early identification of future skills and needs and corresponding adjustment of education systems. Some industries10 (e.g. renewable energy sector) are driving the structural change. New technologies are applied in these industries and workers need to be trained especially in the natural and engineering sciences. Other skills, in declining industries, may not be needed in the future. Thus, skills mismatches may occur during the transition and adequate labour market policies need to be available.

Such mismatches of labour demand and labour supply can also have geographical reasons. For example, the mining industry is often concentrated in certain regions of a country. A decline of the coal and oil industry can therefore cause disproportionally high effects in those regions that result in regional unemployment. Emerging industries which demand additional labour might be located in different geographical regions. For example, wind mill parks are often erected in coastal areas or even in the sea, possibly far away from the

10 In particular enterprises which fall into Category I and Category III of the employment matrix in INST-EC Discussion Paper No. 10.


27

mining industry where labour might be released. A possible regional mismatch of labour supply and labour demand must be adequately addressed by governments, e.g. by offering mobility assistance like tax deductions for moving costs.

Other green labour market policies can refer to changing wage shares in high vs. low-carbon industries as well as other effects on income distribution. The effects of a green transition on gender issues needs to be determined and appropriate policy responses must be identified.

28

References

Bertram, G., 1992. Tradeable Emission Permits and the Control of Greenhouse Gases. Journal of Development Studies, (23), 423-446.

Coase, R.H., 1960. The problem of social cost. Journal of Law and Economics, (3), 1-44.

EC’s Climate Action, Emissions Trading System http://ec.europa.eu/clima/policies/ets/index_en.htm

EEA, 2005. Market-based instruments for environmental policy in Europe, Copenhagen: European Environment Agency (EEA).

Ellerman, A.D. & Joshkow, P.L., 2008. The European Union's Emissions Trading System in perspective, Pew Center on Global Climate Change.

International Energy Agency, IEA, Policies and Measures: Climate change http://www.iea.org/textbase/pm/?mode=cc

Markus, K. & Görlach, B., 2005. Effects of Germany’s Ecological Tax Reforms on the Environment, Employment and Technological Innovation, Berlin: Ecologic Institute.

Robins, N., Clover, R. & Singh, C., 2009. A Climate for Recovery: The Colour of Stimulus Goes Green, London: HSBC Global Research.

Robins, N. et al., 2010. Sizing the climate economy: We forecast the low-carbon energy market will trible to USD2.2trn by 2020, London: HSBC Global Research.

UK GIBC, 2010. Unlocking investment to deliver Britain's Low Carbon Future, London: United Kingdom Green Investment Bank Commission.

UNEP, 2009. A Global Green New Deal, Geneva: United Nations Environment Program (UNEP).

Uzawa, H., 2003. Economic Theory and Global Warming, Cambridge, UK: Cambridge University Press.

http://ec.europa.eu/clima/policies/ets/index_en.htm


29

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de

duct

ion.

Gre

en C

erti

ficat

es S

chem

e - F

land

ers

Educ

atio

n an

d O

utre

ach,

Tr

adab

le P

erm

its

2002

Mul

tipl

e Re

new

able

Ene

rgy

Sour

ces,

ele

ctri

city

Gre

en C

erti

ficat

es S

chem

e - W

allo

nia

Ince

ntiv

es/S

ubsi

dies

, Pol

icy

proc

esse

s, R

egul

ator

y In

stru

men

ts, T

rada

ble

perm

its

2002

Mul

tipl

e Re

new

able

Ene

rgy

Sour

ces,

ele

ctri

city

Rene

wab

le E

nerg

y D

evel

opm

ent F

und

- Fla

nder

sIn

cent

ives

/Sub

sidi

es, P

olic

y pr

oces

ses,

RD

&D

2000

supe

rsed

edM

ulti

ple

Rene

wab

le E

nerg

y So

urce

s, M

ulti

-sec

tora

l Pol

icy

Ener

gy F

und

- Sup

port

ed R

esea

rch

- Wal

loni

aEd

ucat

ion

and

Out

reac

h,

RD&

D20

03M

ulti

ple

Rene

wab

le E

nerg

y So

urce

s, e

lect

rici

ty

Annu

al R

enew

able

Ene

rgy

and

Ener

gy C

onse

rvat

ion

RD&

D

Tend

er -

Wal

loni

aEd

ucat

ion

and

Out

reac

h,

RD&

D19

99en

ded

Mul

tipl

e Re

new

able

Ene

rgy

Sour

ces,

Mul

ti-s

ecto

ral P

olic

y

"Ent

erpr

ise

Ecod

ynam

ique

" (Ec

odyn

amic

Com

pany

) sea

l of

appr

oval

Educ

atio

n an

d O

utre

ach,

Vo

lunt

ary

Agre

emen

t19

99Th

e se

al, a

war

ded

for t

hree

yea

rs, d

emon

stra

tes

that

the

com

pany

or o

rgan

isat

ion

will

ta

ke o

n va

riou

s en

viro

nmen

t-re

late

d ac

tion

s.CO

2/RU

E Po

licy

Plan

- Fl

ande

rsEd

ucat

ion

and

Out

reac

h19

99en

ded

Rati

onal

use

of e

nerg

y (R

UE)

and

the

redu

ctio

n of

CO

2 em

issi

ons

Ener

gy C

onsu

mpt

ion

Labe

lling

of N

ew A

pplia

nces

Educ

atio

n an

d O

utre

ach

2000

supe

rsed

edTh

e Eu

rope

an d

irec

tive

s on

ene

rgy

labe

lling

of d

ish-

was

hers

, dry

ers

and

was

hing

m

achi

nes

have

bee

n tr

ansp

osed

into

Bel

gian

law

.Su

ppor

t for

Pre

-Fea

sibi

lity

Stud

ies

(AM

URE

) - W

allo

nia

Educ

atio

n an

d O

utre

ach,

In

cent

ives

/Sub

sidi

es,

Regu

lato

ry In

stru

men

ts

1990

1994

Mul

tipl

e Re

new

able

Ene

rgy

Sour

ces,

Mul

ti-s

ecto

ral P

olic

y

Clim

ate

Plan

- Br

usse

ls-C

apit

alPo

licy

Proc

esse

s20

02To

redu

ce th

e to

tal v

ehic

le-k

ilom

etre

s tr

avel

led

by 2

0%, i

ncre

ase

the

shar

e of

tota

l di

spla

cem

ents

in th

e re

gion

by

bicy

cle

by u

p to

10%

, to

pro

mot

e en

viro

nmen

t-fr

iend

ly

vehi

cles

for p

ublic

tran

spor

t and

intr

oduc

e m

obili

ty p

lans

by

priv

ate

com

pani

es.

Nat

iona

l Clim

ate

Plan

- Fe

dera

lPo

licy

Proc

esse

s20

00En

ergy

and

env

iron

men

tal p

olic

ies

are

disc

usse

d in

the

broa

d co

ntex

t of s

usta

inab

le

deve

lopm

ent.

Rati

onal

Use

of E

nerg

y D

ecre

e - F

land

ers

Polic

y Pr

oces

ses

2004

Obl

igat

ions

wit

h re

gard

to a

rati

onal

use

of e

nerg

y

Tech

nolo

gy S

ubsi

dies

- W

allo

nia,

Fla

nder

s &

Bru

ssel

s-Ca

pita

lFi

nanc

ial,

Ince

ntiv

es/S

ubsi

dies

, RD

&D

1983

Mul

tipl

e Re

new

able

Ene

rgy

Sour

ces,

Mul

ti-s

ecto

ral P

olic

y

Flem

ish

Clim

ate

Polic

y Pl

an 2

002-

2005

Polic

y Pr

oces

ses

2003

ende

dD

escr

ibes

33

emis

sion

redu

ctio

n pr

ojec

ts.

Advi

ce a

nd s

uppo

rt fo

r bui

ldin

g pr

ofes

sion

als:

The

Fac

ilita

tor

netw

ork

Educ

atio

n an

d O

utre

ach

Mul

tipl

e Re

new

able

Ene

rgy

Sour

ces,

Hea

ting

and

Coo

ling

(Dom

esti

c / I

ndus

tria

l Pro

cess

)

Choo

sing

an

eco-

frie

ndly

veh

icle

: The

eco

scor

eEd

ucat

ion

and

Out

reac

h,

2005

"Eco

scor

e" to

hel

p co

nsum

ers

choo

se c

ars

that

hav

e a

less

er im

pact

on

the

envi

ronm

ent.

Supp

ort f

or P

re-F

easi

bilit

y St

udie

s (A

MU

RE) -

Wal

loni

aEd

ucat

ion

and

Out

reac

h,

Ince

ntiv

es/S

ubsi

dies

, Re

gula

tory

Inst

rum

ents

1990

1994

To e

valu

ate

pote

ntia

l ene

rgy

effic

ienc

y or

rene

wab

le e

nerg

y in

vest

men

ts w

ithi

n a

com

pany

BELG

IUM

Sour

ce: O

ECD

/IEA


33

Nam

e o

f In

stru

me

nt

Typ

e o

f In

stru

me

nt

Ye

ar o

f In

tro

du

ctio

nLa

st R

evi

sio

nO

bje

ct

All

ow

an

ces

for

en

viro

nm

en

tall

y fr

ien

dly

ve

hic

les

Sub

sid

y2

00

0En

viro

nm

en

tall

y fr

ien

dly

ve

hic

les

Ene

rgy

savi

ng

an

d p

rom

oti

on

of a

lte

rna

tive

en

erg

y so

urc

es

Sub

sid

y2

00

3G

ran

t sc

he

me

Exci

se d

uty

- m

oto

r ve

hic

les

Fee

/Ch

arg

eU

se o

f mo

tor

veh

icle

Fue

l exc

ise

ta

xTa

xC

on

sum

pti

on

of n

atu

ral g

as,

co

al a

nd

ele

ctri

city

Nam

e o

f In

stru

me

nt

Typ

e o

f In

stru

me

nt

Ye

ar o

f In

tro

du

ctio

nLa

st R

evi

sio

nO

bje

ct

Inte

rna

tio

na

l Fin

an

cia

l Co

-op

era

tio

n

Sub

sid

yIn

tern

ati

on

al F

ina

nci

al C

oo

pe

rati

on

PH

AR

E p

rogr

am

me

s

Sub

sid

yEn

erg

y p

erf

orm

an

ce c

on

tra

ctin

gEn

erg

y Sa

vin

g Fu

nd

, EU

- 6

. en

viro

nm

en

tal p

rogr

am

me

Fun

d o

f sm

all

pro

ject

s, N

ati

on

al P

ha

re P

rogr

am

me

Cro

ss B

ord

er

Co

op

era

tio

n, s

oft

loa

ns

for

mu

nic

ipa

liti

es

Sup

po

rt fo

r tr

an

spo

rt p

roje

cts

Su

bsi

dy

Co

mb

ine

d t

ran

spo

rt, s

up

po

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f pu

bli

c tr

an

spo

rt

Sta

te E

nvi

ron

me

nta

l Fu

nd

of t

he

Cze

ch R

ep

ub

lic

(SEF

CR

) Su

bsi

dy

19

91

gra

nts

an

d lo

an

s

SE

FCR

Pro

gra

mm

es:

Pre

pa

rati

on

of r

egi

on

al s

tra

tegi

es

for

sust

ain

ab

le

Sub

sid

y2

00

5

Pro

mo

tio

n o

f en

viro

nm

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tal

ed

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nd

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ligh

ten

me

nt

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sid

y2

00

5

Pro

mo

tio

n o

f re

ne

wa

ble

en

erg

y so

urc

es

Su

bsi

dy

20

05

P

rote

ctio

n o

f air

Su

bsi

dy

20

05

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rote

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n o

f wa

ter

Su

bsi

dy

20

05

Sup

po

rt fo

r e

nvi

ron

me

nta

l re

sea

rch

an

d d

eve

lop

me

nt

Sub

sid

yEn

viro

nm

en

tal r

ese

arc

h a

nd

de

velo

pm

en

t - g

ran

ts

Sup

po

rt o

f en

erg

y sa

vin

gs a

nd

use

of r

en

ew

ab

le e

ne

rgy

Sub

sid

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pp

ort

for

en

erg

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vin

gs p

roje

cts

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nts

Sup

po

rt t

o N

GO

sSu

bsi

dy

Sup

po

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GO

s - G

ran

ts

Gre

en

Inve

stm

en

t Sc

he

me

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nti

ves/

Sub

sid

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20

09

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vid

es

ho

use

ho

lde

rs (f

am

ily

ho

use

s a

nd

ap

art

me

nt

bu

ild

ings

) gra

nts

of u

p t

o h

alf

of

Bu

ild

ing

Re

tro

fit

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sid

ies:

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NEL

pro

gra

mm

eIn

cen

tive

s/Su

bsi

die

s2

00

42

00

9Su

pp

ort

for

the

re

pa

ir, r

eco

nst

ruct

ion

an

d m

od

ern

isa

tio

n o

f ap

art

me

nt

bu

ild

ings

Air

po

llu

tio

n fe

e --

ma

jor

sta

tio

na

ry s

ou

rce

s

Fee

/Ch

arg

e1

96

72

00

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mm

on

ia, C

O, h

ea

vy m

eta

ls, o

the

r p

oll

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nts

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po

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n fe

e --

sm

all

sta

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na

ry s

ou

rce

s

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arg

e1

99

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00

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the

r sm

all

so

urc

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sm

all

co

mb

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ion

so

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nic

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ad

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e

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arg

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00

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01

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eh

icle

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ith

ma

x. a

llo

we

d w

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ht

hig

he

r th

an

3,5

t

Hig

hw

ay

fee

Fe

e/C

ha

rge

19

95

20

10

The

use

of h

igh

wa

ys b

y tr

an

spo

rt v

eh

icle

s <

3.5

to

nn

es

Air

po

llu

tio

n fe

e --

Me

diu

m s

tati

on

ary

so

urc

es

Tax

19

91

20

08

Am

mo

nia

, CO

, he

avy

me

tals

, oth

er

po

llu

tan

ts

Ele

ctri

city

ta

x

Tax

20

08

Ele

ctri

city

Fue

l exc

ise

du

ty

Tax

19

93

20

07

Mo

tor

pe

tro

l, L

PG

He

avy

fue

l oil

s, o

the

r m

ine

ral o

ils

Na

tura

l ga

s ta

x

Tax

20

08

Ga

s

Ro

ad

ta

x

Tax

19

93

20

08

Use

of p

ass

en

ger

cars

an

d o

the

r ve

hic

les

Soli

d fu

els

ta

x

Tax

20

08

Soli

d F

ue

ls

Me

asu

res

to S

up

po

rt L

ow

Em

issi

on

Ca

rsTa

x2

00

8Th

e C

zech

go

vern

me

nt

ma

de

ch

an

ges

to n

ati

on

al s

yste

m o

f ro

ad

ta

xati

on

in a

n a

tte

mp

t to

en

cou

rage

th

e in

cre

ase

d d

ep

loym

en

t o

f cle

an

er

cars

.

Vo

lun

tary

agr

ee

me

nt

on

exp

an

sio

n o

f na

tura

l ga

s u

se in

tr

an

spo

rt

Vo

lun

tary

20

06

Vo

lun

tary

agr

ee

me

nt

on

exp

an

sio

n o

f na

tura

l ga

s u

se in

tra

nsp

ort

CY

PR

US

Sou

rce

: OEC

D/I

EA

CZE

CH

REP

UB

LIC

34

Na

me

of

Inst

rum

en

tT

yp

e o

f In

stru

me

nt

Ye

ar

of

Intr

od

uc

tio

nL

ast

Re

vis

ion

Ob

jec

t

Ac

t o

n t

he

Pro

mo

tio

n o

f th

e U

se

of

Re

ne

wa

ble

En

erg

y S

ou

rce

s (

Ac

t N

o.

18

0/2

00

5 C

oll

.)In

ce

nti

ve

s/S

ub

sid

ies

, R

eg

ula

tory

In

str

um

en

ts2

00

52

01

0M

ult

iple

Re

ne

wa

ble

En

erg

y S

ou

rce

s,

Ele

ctr

icit

y

En

erg

y A

ct

- A

me

nd

ed

Inc

en

tiv

es

/Su

bs

idie

s,

Re

gu

lato

ry I

ns

tru

me

nts

20

04

Mu

ltip

le R

en

ew

ab

le E

ne

rgy

So

urc

es

, F

ram

ew

ork

Po

lic

y

En

erg

y M

an

ag

em

en

t A

ct

Ed

uc

ati

on

an

d O

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ch

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ce

nti

ve

s/S

ub

sid

ies

, P

oli

cy

p

roc

es

se

s,

Re

gu

lato

ry

Ins

tru

me

nts

20

01

20

10

s

up

ers

ed

ed

Mu

ltip

le R

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me

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ult

iple

Re

ne

wa

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En

erg

y S

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Fra

me

wo

rk P

oli

cy

Se

co

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ary

Le

gis

lati

on

on

th

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eth

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gy

fo

r th

e P

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ha

se

of

Ele

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rom

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ea

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Co

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nd

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tria

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Sta

te P

rog

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me

to

Su

pp

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En

erg

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Us

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Re

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D&

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19

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ltip

le R

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ab

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ram

ew

ork

Po

lic

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En

erg

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ab

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tru

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Re

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Su

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De

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97

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ev

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no

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Re

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nv

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Su

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19

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Ne

w e

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pro

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Use

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plan

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Pro

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th

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f re

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s o

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Low

Ca

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om

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su

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oto

r Ta

xati

on

to

en

cou

rage

mo

re e

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t ve

hic

les

Tax

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08

To r

efo

rm it

s m

oto

r ta

xati

on

po

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vou

r m

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nm

en

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dly

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19

99

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to-d

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ea

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pri

vate

bo

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, Ke

rose

ne

, oth

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Min

era

l Oil

Ta

x

Tax

19

99

20

09

Pe

tro

l, a

via

tio

n g

aso

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e, a

nd

oth

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Min

era

l Oil

Ta

x o

n C

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32

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20

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en

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use

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ith

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ien

cy

an

d r

en

ew

ab

le e

ne

rgy

in

urb

an

a

rea

sIn

ce

nti

ve

s/S

ub

sid

ies

; R

D&

D;

20

09

To

im

pro

ve

eff

icie

nc

y a

nd

en

erg

y s

av

ing

s f

or

ele

ctr

icit

y a

nd

he

at

fro

m r

en

ew

ab

le

so

urc

es

, a

nd

in

pa

rtic

ula

r fo

r th

e d

ev

elo

pm

en

t o

f s

ola

r th

erm

al,

En

erg

y A

ud

its

in

Pu

bli

c B

uil

din

gs

Re

gu

lato

ry I

ns

tru

me

nts

; 2

00

7E

ne

rgy

au

dit

s i

n p

ub

lic

bu

ild

ing

s a

nd

im

ple

me

nta

tio

n o

f c

os

t-e

ffe

cti

ve

in

terv

en

tio

ns

.

Ve

hic

le C

ert

ific

ati

on

Re

gu

lato

ry I

ns

tru

me

nts

; 1

99

8E

ne

rgy

pe

rfo

rma

nc

e m

on

ito

rin

g i

n v

eh

icle

ce

rtif

ica

tio

n w

as

se

t u

p a

nd

is

be

ing

p

rog

res

siv

ely

im

ple

me

nte

d.

Ind

us

try

20

15

: In

du

str

ial

Inn

ov

ati

on

Pro

jec

ts R

D&

D2

00

8In

du

str

y 2

01

5 p

rog

ram

me

of

two

ne

w f

un

din

g m

ec

ha

nis

ms

an

d a

ca

ll f

or

pro

jec

ts t

o

pro

mo

te i

nn

ov

ati

on

in

Ita

lia

n i

nd

us

try

.

Cli

ma

te C

ha

ng

e A

cti

on

Pla

nP

oli

cy

Pro

ce

ss

es

20

07

Me

as

ure

s t

o p

rom

ote

dis

trib

ute

d g

en

era

tio

n a

nd

ma

rke

t li

be

rali

sa

tio

nP

oli

cy

Pro

ce

ss

es

19

91

Mu

ltip

le R

en

ew

ab

le E

ne

rgy

So

urc

es

, E

lec

tric

ity

Na

tio

na

l A

llo

ca

tio

n P

lan

20

08

-20

12

GH

G E

mis

sio

ns

Tra

din

g2

00

8T

o c

ut

C0

2 e

mis

sio

ns

fro

m s

ec

tors

co

ve

red

by

th

e E

TS

.

ITA

LY

So

urc

e:

OE

CD

/IE

A


45

Nam

e o

f In

stru

me

nt

Typ

e o

f In

stru

me

nt

Ye

ar o

f In

tro

du

ctio

nLa

st R

evi

sio

nO

bje

ct

Air

po

llu

tio

n n

on

-co

mp

lia

nce

fee

s Fe

e/C

ha

rge

20

01

Ch

arg

e o

f exc

ess

/ill

ega

l em

issi

on

of p

oll

uta

nts

An

nu

al M

oto

r ve

hic

le c

ha

rge

Fee

/Ch

arg

e1

99

42

00

1U

se o

f mo

tor

veh

icle

Air

em

issi

on

s ch

arg

e

Fee

/Ch

arg

e1

99

52

00

2C

O2

, SO

2, H

ea

vy m

eta

l or

oth

er

pa

rtic

le e

mis

sio

ns

Fue

l exc

ise

ta

x Ta

x1

99

72

00

7C

on

sum

pti

on

of n

atu

ral g

as,

co

al a

nd

ele

ctri

city

ve

hic

les

exc

ise

ta

x Ta

x1

99

92

00

1O

ld v

eh

icle

du

ty

Nam

e o

f In

stru

me

nt

Typ

e o

f In

stru

me

nt

Ye

ar o

f In

tro

du

ctio

nLa

st R

evi

sio

nO

bje

ct

Ene

rgy

Effi

cie

ncy

/Ho

usi

ng

Pro

ject

(EEH

PSu

bsi

dy

19

96

Ene

rgy

eff

icie

ncy

imp

rove

me

nts

in r

esi

de

nti

al b

uil

din

gs

Lith

ua

nia

n E

nvi

ron

me

nta

l In

vest

me

nt

Fun

d (L

EIF)

Su

bsi

dy

19

96

Wa

ter

pro

tect

ion

Tax

exe

mp

tio

ns

for

bio

-fu

els

Su

bsi

dy

20

00

Exci

se d

uty

an

d V

AT

exe

mp

tio

ns

Air

em

issi

on

no

n-c

om

pli

an

ce fe

es

Fee

/Ch

arg

e1

99

11

99

9C

ha

rge

of e

xce

ss/i

lle

gal e

mis

sio

n o

f po

llu

tan

ts

Air

po

llu

tio

n c

ha

rge

for

mo

bil

e s

ou

rce

s/fu

els

Fe

e/C

ha

rge

19

91

19

99

Use

of m

oto

r o

il

Air

po

llu

tio

n c

ha

rge

for

sta

tio

na

ry s

ou

rce

s Fe

e/C

ha

rge

19

91

19

99

Oth

er

po

llu

tan

ts e

mis

sio

ns

Turn

ove

r ta

x o

n v

eh

icle

sTa

x2

00

2Ta

xab

le v

eh

icle

va

lue

exc

ee

din

g 1

00

,00

0 L

TL

Fue

l exc

ise

ta

x Ta

x1

99

42

00

2C

on

sum

pti

on

of n

atu

ral g

as,

co

al ,

ele

ctri

city

He

avy

-du

ty v

eh

icle

s ta

x Ta

x1

99

52

00

2Th

e u

se o

f lo

rrie

s a

nd

tra

ile

rs

Mo

tor

veh

icle

imp

ort

du

ty

Tax

19

93

19

97

Cu

sto

ms

valu

e o

f old

imp

ort

ve

hic

le

LATV

IA

Sou

rce

: OEC

D

LITH

UA

NIA

Sou

rce

: OEC

D

46

Nam

e o

f In

stru

me

nt

Typ

e o

f In

stru

me

nt

Ye

ar o

f In

tro

du

ctio

nLa

st R

evi

sio

nO

bje

ct

Fee

d-i

n t

ari

ffs

for

ren

ew

ab

le e

ne

rgy

an

d c

oge

ne

rati

on

: Re

gle

me

nt

Gra

nd

-Du

cal (

30

ma

i 19

94

)In

cen

tive

s/Su

bsi

die

s1

99

4su

pe

rse

de

d

Fee

d-i

n t

ari

ffs

for

ren

ew

ab

le e

ne

rgy

an

d c

oge

ne

rati

on

: La

w o

f 14

O

cto

be

r 2

00

5In

cen

tive

s/Su

bsi

die

s2

00

5

Gra

nts

for

en

erg

y e

ffic

ien

cy a

nd

re

ne

wa

ble

en

erg

y in

vest

me

nts

Ince

nti

ves/

Sub

sid

ies

20

05

Gra

nts

are

pro

vid

ed

to

co

mp

an

ies

inve

stin

g in

infr

ast

ruct

ure

, bu

ild

ings

, la

nd

, e

qu

ipm

en

t a

nd

inst

all

ati

on

s.In

vest

me

nt

Gra

nts

for

SMEs

an

d n

on

-in

du

stri

al e

nte

rpri

ses

Ince

nti

ves/

Sub

sid

ies

20

04

Tax

on

ele

ctri

city

dis

trib

uti

on

Fe

e/C

ha

rge

Ele

ctri

city

dis

trib

uti

on

Tax

on

ele

ctri

city

pro

du

ctio

n

Fee

/Ch

arg

eEl

ect

rici

ty p

rod

uct

ion

An

nu

al v

eh

icle

ta

xTa

xTh

e u

se o

f lo

rrie

s a

nd

pa

sse

nge

r ve

hic

les

Min

era

l oil

ta

x Ta

xLe

ad

ed

an

d u

nle

ad

ed

pe

tro

l, d

iese

l, k

ero

sen

e, o

the

rs

Tax

on

he

ati

ng

fue

ls

Tax

Ga

s o

il a

nd

ke

rose

ne

use

for

he

ati

ng

Ene

rgy

Effi

cie

nt

Pa

rtn

er

Ince

nti

ves/

Sub

sid

ies,

V

olu

nta

ry A

gre

em

en

t2

00

8B

uil

din

g

Luxe

mb

ou

rg N

ati

on

al A

llo

cati

on

Pla

n 2

00

8-1

2G

HG

Em

issi

on

s Tr

ad

ing

20

08

All

oca

tes

an

ave

rage

of 2

.5 M

t a

nn

ua

lly,

cle

arl

y le

ss t

ha

n t

he

3.4

Mt

fro

m 2

00

5 t

o 2

00

7,

the

firs

t co

mm

itm

en

t p

eri

od

.V

olu

nta

ry A

gre

em

en

t to

Ra

ise

Ind

ust

ria

l En

erg

y Ef

fici

en

cyV

olu

nta

ry A

gre

em

en

t2

00

5To

incr

ea

se in

du

stri

al e

ne

rgy

eff

icie

ncy

Ene

rgy

Pe

rfo

rma

nce

of R

esi

de

nti

al B

uil

din

gsEd

uca

tio

n a

nd

Ou

tre

ach

, R

egu

lato

ry In

stru

me

nts

20

08

All

ne

w b

uil

din

gs a

nd

exi

stin

g b

uil

din

gs u

nd

erg

oin

g si

gnif

ica

nt

ren

ova

tio

n m

ust

me

et

ne

w e

ne

rgy

pe

rfo

rma

nce

re

qu

ire

me

nts

.En

erg

y Ef

fici

en

cy L

ab

ell

ing

Edu

cati

on

an

d O

utr

ea

ch,

19

99

Thin

k C

lim

ate

- Fi

na

nci

al a

id p

rogr

am

me

for

en

erg

y sa

vin

gs a

nd

re

ne

wa

ble

en

erg

y in

ho

usi

ng

Ince

nti

ves/

Sub

sid

ies

20

08

Lab

el o

n e

lect

rica

l ho

use

ho

lds

ap

pli

an

ces

(wa

shin

g m

ach

ine

s, d

rye

rs, r

efr

ige

rato

rs,

fre

eze

rs)

CO

2 R

ed

uct

ion

Act

ion

Pla

nP

oli

cy P

roce

sse

s2

00

8M

ult

i-se

cto

ral m

ea

sure

s ta

rge

tin

g e

mis

sio

ns

red

uct

ion

s.

Nam

e o

f In

stru

me

nt

Typ

e o

f In

stru

me

nt

Ye

ar o

f In

tro

du

ctio

nLa

st R

evi

sio

nO

bje

ct

An

nu

al V

ess

el R

egi

stra

tio

nFe

e/C

ha

rge

An

nu

al r

egi

stra

tio

n fe

e fo

r sm

all

sh

ips

An

nu

al M

oto

r ve

hic

le L

ice

nse

Fee

/Ch

arg

eU

se o

f mo

tor

veh

icle

Ele

ctri

city

ch

arg

es

Fee

/Ch

arg

eU

se o

f ele

ctri

city

Lice

nse

s fo

r o

pe

rati

on

of a

ctiv

ati

on

re

late

d t

o e

ne

rgy

ne

two

rk s

erv

Fe

e/C

ha

rge

Oil

dis

trib

uto

r li

cen

se

LUX

EMB

OU

RG

Sou

rce

: OEC

D

MA

LTA

Sou

rce

: OEC

D


47

Nam

e o

f In

stru

me

nt

Typ

e o

f In

stru

me

nt

Ye

ar o

f In

tro

du

ctio

nLa

st R

evi

sio

nO

bje

ct

CO

2 r

e-u

se t

hro

ugh

un

de

rgro

un

d s

tora

ge

Sub

sid

y2

00

2P

ilo

t p

roje

cts

on

CO

2 r

e-u

se

CO

2-r

ed

uct

ion

pla

n

Sub

sid

y1

99

8C

O2

-re

du

ctio

n p

lan

te

nd

ers

Ge

ne

ral s

up

po

rt fo

r e

nvi

ron

me

nta

l pro

ject

s a

nd

act

ivit

ies

Su

bsi

dy

Envi

ron

me

nta

l pro

ject

s a

nd

act

ivit

ies

Sub

sid

ies

to r

ed

uce

tra

nsp

ort

CO

2 e

mis

sio

ns

Su

bsi

dy

Tra

nsp

ort

of g

oo

ds

an

d p

ers

on

s re

du

cin

g C

O2

em

issi

on

s

Ca

rbo

n c

red

its

Sub

sid

yC

arb

on

cre

dit

s in

De

velo

p. C

ou

ntr

ies

an

d E

ast

ern

Eu

rop

e

Sub

sid

ies

for

sust

ain

ab

le e

lect

rici

ty g

en

era

tio

n

Sub

sid

yB

iom

ass

inst

all

ati

on

s, o

ffsh

ore

win

d g

en

era

tio

n a

nd

oth

er.

Sup

po

rt t

o e

nvi

ron

me

nt

an

d t

ech

no

logy

re

sea

rch

Su

bsi

dy

Cli

ma

te-i

nd

iffe

ren

t e

ne

rgy,

GH

G, w

ast

e a

nd

oth

ers

Du

ty o

n p

etr

ol

Tax

19

90

20

10

Un

lea

de

d a

nd

lea

de

d p

etr

ol

Ene

rgy

Tax

Ta

x1

99

62

00

9Li

ght

fue

l ga

s, n

atu

ral g

as,

ele

ctri

city

co

nsu

mp

tio

n

Exci

se d

uty

on

min

era

l oil

(oth

er

tha

n p

etr

ol)

Ta

x2

01

0D

iese

l use

d a

s m

oto

r fu

el,

for

he

ati

ng

an

d a

ircr

aft

Fue

l ta

x (t

ax

on

co

al)

Tax

19

92

Co

al

Mo

tor

veh

icle

s ta

x (M

oto

rrij

tuig

en

be

last

ing)

Ta

xO

wn

ers

hip

of v

an

s, lo

rrie

s a

nd

tru

cks

Tax

in c

on

ne

ctio

n w

ith

min

era

l oil

sto

cks

Tax

20

01

20

09

Lea

de

d a

nd

un

lea

de

d p

etr

ol,

die

sel a

nd

oth

ers

Tax

on

he

avy

ve

hic

les

Tax

19

95

20

10

Use

of h

igh

wa

ys b

y lo

rrie

s >

12

t

Tax

on

pa

sse

nge

r ca

rs a

nd

mo

tor

cycl

es

(BP

M)

Tax

20

06

20

10

Re

gist

rati

on

of m

oto

r cy

cle

s a

nd

pa

sse

nge

r ca

rs

Tax

for

Co

mm

ute

rsTa

x2

00

1Ta

x d

ed

uct

ion

s fo

r co

mm

uti

ng

in a

pri

vate

ca

r w

ere

eli

min

ate

d fr

om

1 J

an

ua

ry 2

00

1.

Tax

to P

rom

ote

CH

PTa

x2

00

1

Kil

om

etr

e P

rici

ng

Syst

em

for

Ro

ad

Usa

geTa

x2

00

7In

20

11

th

is t

ria

l pro

cess

sh

ou

ld b

e fi

nis

he

d.

Ene

rgy

Inve

stm

en

t Ta

x D

ed

uct

ion

(EIA

)Ta

x2

00

4En

cou

rage

d e

ntr

ep

ren

eu

rs w

ho

inve

st in

re

lati

vely

inn

ova

tive

en

erg

y-e

ffic

ien

t te

chn

olo

gie

s o

r p

roje

cts

of r

en

ew

ab

le e

ne

rgy

Envi

ron

me

nta

l Ta

x o

n F

ligh

ts fr

om

Ne

the

rla

nd

sTa

x2

00

8A

ne

w e

nvi

ron

me

nta

l ta

x w

ill a

pp

ly t

o p

lan

e t

icke

ts fo

r a

ll fl

igh

ts le

avi

ng

the

Ne

the

rla

nd

s

Tax

Re

du

ctio

n fo

r In

vest

me

nts

in E

ne

rgy

Savi

ng

Equ

ipm

en

t a

nd

Su

sta

ina

ble

En

erg

y (E

ne

rgie

-in

vest

eri

ngs

aft

rek)

Tax

20

06

A d

ire

ct fi

na

nci

al a

dva

nta

ge t

o D

utc

h c

om

pa

nie

s th

at

inve

st in

en

erg

y-sa

vin

g e

qu

ipm

en

t a

nd

su

sta

ina

ble

en

erg

y.

Ene

rgy

Inve

stm

en

t D

ed

uct

ion

(EIA

)Ta

x1

99

7M

ult

iple

Re

ne

wa

ble

En

erg

y So

urc

es,

He

ati

ng

an

d C

oo

lin

g (D

om

est

ic /

Ind

ust

ria

l Pro

cess

) -El

ect

rici

ty

Re

gula

tory

En

erg

y Ta

x (R

egu

lere

nd

e E

ne

rgie

Be

last

ing

- REB

)Ta

x1

99

6Su

pe

rse

de

dM

ult

iple

Re

ne

wa

ble

En

erg

y So

urc

es,

Fo

ssil

Fu

els

-Ele

ctri

city

Mo

re w

ith

less

Pro

gra

mm

eIn

cen

tive

s/Su

bsi

die

s;

Edu

cati

on

an

d O

utr

ea

ch;

20

08

Aim

s to

ma

ke 5

00

00

0 b

uil

din

gs 3

0%

mo

re e

ne

rgy

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ye

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Po

licy

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uca

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ell

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eh

icle

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on

sum

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vel o

f CO

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nd

eff

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ca

tego

ry.

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rgy

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01

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asi

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mp

act

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ach

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oli

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roce

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egu

lato

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Inst

rum

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olu

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Agr

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nt

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06

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ltip

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en

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ab

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ram

ew

ork

Po

licy

Ene

rgy

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gim

eFi

na

nci

al;

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cen

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bsi

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lect

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sid

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04

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ltip

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en

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ult

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NET

HER

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DS

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me

of

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rum

en

tT

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stru

me

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od

uc

tio

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vis

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jec

t

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vir

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l Q

ua

lity

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ctr

icit

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rod

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ieu

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ali

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va

n d

e E

lek

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its

pro

du

cti

e)

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an

cia

l;

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en

tiv

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bs

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nd

ed

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lec

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ne

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erg

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erg

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rtn

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hip

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EE

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oli

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ce

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es

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ltip

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h;

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lic

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roc

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se

s;

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gu

lato

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me

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lun

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trod

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evis

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ect

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nts

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loan

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or e

nvir

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ap s

chem

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men

t and

non

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ent p

roje

cts

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D fo

unda

tion

)

Rati

onal

isat

ion

of h

eat c

onsu

mpt

ion

in h

ouse

hold

sec

tor

Subs

idy

1998

2001

Rati

onal

isat

ion

of h

eat c

onsu

mpt

ion

in H

H s

ecto

r

Loan

s fr

om th

e N

atio

nal F

und

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nvir

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l Pro

tect

ion

and

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er M

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cent

ives

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sidi

es20

0120

10 L

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tere

st lo

ans

to e

nvir

onm

enta

lly s

usta

inab

le p

roje

cts.

Char

ge o

n ai

r pol

luti

onFe

e/Ch

arge

1990

2010

Char

ge o

n va

riou

s ai

r pol

luta

nts

incl

udin

g CO

2

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se ta

x on

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gy p

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cts

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x19

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07U

nlea

ded

petr

ol, d

iese

l fue

ls, a

nd o

ther

s

EU E

mis

sion

s Tr

adin

g Sc

hem

eTr

adin

g sy

stem

2005

2008

EU E

TS fo

r CO

2

Polis

h En

ergy

Pol

icy

unti

l 203

0Po

licy

Proc

esse

s20

09A

long

-ter

m s

trat

egy

for t

he e

nerg

y se

ctor

, fue

l and

ene

rgy

dem

and

fore

cast

s, a

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n im

plem

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pro

gram

me

of p

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ies

and

mea

sure

s un

til 2

012.

Gre

en In

vest

men

t Sch

eme

(GIS

)G

HG

Em

issi

ons

Trad

ing

2009

"Gre

enin

g" o

f fin

anci

al re

sour

ces

gene

rate

d fr

om th

e sa

le o

f AAU

s, s

uppo

rt e

ffect

ive

man

agem

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f the

sch

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and

that

fund

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prot

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e of

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rum

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of I

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ar o

f In

trod

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st R

evis

ion

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ect

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or v

ehic

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ales

tax

Tax

2007

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t tim

e re

gist

rati

on o

f mot

or v

ehic

les

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ulat

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tax

Tax

2007

Vehi

cles

for t

he tr

ansp

orta

tion

of g

oods

,

Exci

se ta

x on

mot

or v

ehic

les

Tax

2007

2010

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enge

r veh

icle

s an

d m

otor

cyc

les

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or v

ehic

le c

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lati

on ta

x Ta

x20

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se o

f mot

or v

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les

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al ta

x on

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tran

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ds

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tion

on

less

effi

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ht b

ulbs

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2008

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w ta

x on

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ficie

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ghti

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quip

men

t

Ener

gy E

ffici

ency

and

End

ogen

ous

Ener

gies

(E4)

Pro

gram

me

Ince

ntiv

es/S

ubsi

dies

2001

ende

dM

ulti

ple

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wab

le E

nerg

y So

urce

s, M

ulti

-sec

tora

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icy

Inve

stm

ent a

nd E

mpl

oym

ent I

niti

ativ

e Pr

ogra

mm

eTa

x, P

ublic

inve

stm

ent

2009

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oved

ene

rgy

effic

ienc

y of

pub

lic b

uild

ings

Stat

e ve

hicl

e pa

rk p

rocu

rem

ent r

ules

: Fle

et re

new

al a

nd C

O2

emis

sion

lim

its

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lic in

vest

men

t20

09CO

2 em

issi

on li

mit

s on

90%

of n

ew v

ehic

les

purc

hase

d by

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gove

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ent.

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lati

on fo

r Ele

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c M

obili

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tuga

lIn

cent

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stru

men

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10Es

tabl

ishe

s a

pilo

t net

wor

k of

ele

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c m

obili

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tati

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as

wel

l as

ince

ntiv

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use

el

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and

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ublic

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vest

men

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D

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effi

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usin

esse

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d su

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effic

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ojec

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emen

tati

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f the

CH

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es/S

ubsi

dies

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gula

tory

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rum

ents

2010

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crea

se e

nerg

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ficie

ncy

and

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of s

uppl

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atin

g a

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NE

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in re

conv

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ng a

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oder

nisi

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e Po

rtug

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eco

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otin

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terr

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and

fost

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iona

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nerg

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d In

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ifica

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of

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ucat

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and

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h;

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lato

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stru

men

ts,

Polic

y Pr

oces

ses

2007

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build

ings

cer

tific

atio

n sy

stem

in P

ortu

gal o

pera

tes

in c

onju

ncti

on w

ith

two

sets

of

build

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lati

ons

appl

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to c

onst

ruct

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lati

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herm

al B

ehav

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uild

ings

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TE)

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lato

ry In

stru

men

ts

Nat

iona

l Ene

rgy

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tegy

Polic

y Pr

oces

ses

2005

supe

rsed

ed

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agem

ent R

egul

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n of

Ene

rgy

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umpt

ion

in T

rans

port

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GCE

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Regu

lato

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stru

men

ts19

91

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gy E

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uire

men

ts fo

r App

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lato

ry In

stru

men

ts20

02

PORT

UG

AL

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ce: O

ECD


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e o

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ing

Co

de

Re

gu

lato

ry I

ns

tru

me

nts

20

07

Go

ve

rnin

g t

he

ba

sic

qu

ali

ty r

eq

uir

em

en

ts t

ha

t m

us

t b

e m

et

by

bu

ild

ing

s,

inc

lud

ing

th

eir

in

sta

lla

tio

ns

, to

co

mp

ly w

ith

th

e b

as

ic s

afe

ty.

Bu

ild

ing

En

erg

y C

ert

ific

ati

on

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uc

ati

on

an

d O

utr

ea

ch

; R

eg

ula

tory

In

str

um

en

ts2

00

7A

s o

f 1

No

ve

mb

er

20

07

, a

n E

ne

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Pe

rfo

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nc

e C

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ific

ate

mu

st

be

pro

vid

ed

to

bu

ye

rs o

r re

nte

rs o

f b

uil

din

gs

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Na

me

of

Inst

rum

en

tT

yp

e o

f In

stru

me

nt

Ye

ar

of

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tio

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vis

ion

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jec

t

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vir

on

me

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l re

se

arc

h

Su

bs

idy

En

vir

on

me

nta

l re

se

arc

h

Inv

es

tme

nt

su

bs

idy

fo

r re

ne

wa

ble

en

erg

y

Su

bs

idy

19

91

Inv

es

tme

nt

su

bs

idy

fo

r re

ne

wa

ble

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erg

y

Re

se

arc

h s

ub

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al

an

d h

yb

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ve

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les

Su

bs

idy

19

93

20

00

Re

se

arc

h s

ub

sid

y o

n e

lec

tric

al

an

d h

yb

rid

ve

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les

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bs

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sin

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sin

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ge

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bs

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es

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bs

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or

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vir

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me

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l g

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ls a

nd

su

pe

rvis

ion

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pp

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to

in

tro

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d p

ow

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etc

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n t

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ma

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sid

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erg

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cy

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its

fo

r C

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pa

nie

sS

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ts f

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mp

an

ies

wh

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e a

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as

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er

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mp

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.

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o C

ar

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bs

idy

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bs

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20

07

en

de

dP

riv

ate

in

div

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al

wh

o b

uy

s a

ne

w l

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us

e w

ill

rec

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e a

n "

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o

ca

r s

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sid

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of

SE

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.

Em

iss

ion

la

nd

ing

ch

arg

es

fo

r a

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lan

es

Fe

e/C

ha

rge

19

98

Air

pla

ne

mo

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wit

h c

las

sif

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tio

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cc

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to

th

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-cy

cle

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vir

on

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fe

eF

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arg

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en

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av

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arg

e

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19

99

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19

98

20

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ax

19

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20

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l, L

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, M

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as

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e o

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98

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00

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n n

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r p

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tio

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Ta

x R

ed

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tio

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or

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vir

on

me

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l a

nd

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erg

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nv

es

tme

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in

Pu

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c

Bu

ild

ing

sT

ax

20

05

en

de

d

Ta

x R

ed

uc

tio

n f

or

Fo

ss

il F

ue

ls u

se

d f

or

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at

Pro

du

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on

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nts

Ta

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or

Ins

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Co

sts

of

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ma

ss

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ati

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ms

a

nd

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ind

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sT

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20

04

en

de

d

SP

AIN

So

urc

e:

OE

CD

/IE

A

SW

ED

EN

54

Nam

e o

f In

stru

me

nt

Typ

e o

f In

stru

me

nt

Ye

ar o

f In

tro

du

ctio

nLa

st R

evi

sio

nO

bje

ct

Loca

l In

vest

me

nt

Pro

gra

mm

es

(LIP

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x; In

cen

tive

s/Su

bsi

die

s1

99

8 e

nd

ed

Mu

ltip

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licy

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wa

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En

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vest

me

nt

Sup

po

rt P

rogr

am

me

Ince

nti

ves/

Sub

sid

ies

19

97

en

de

dM

ult

iple

Re

ne

wa

ble

En

erg

y So

urc

es,

Bio

en

erg

y, H

ydro

po

we

r, W

ind

- e

lect

rici

ty

Fue

l Co

nsu

mp

tio

n a

nd

CO

2 L

ab

els

for

Ne

w C

ars

Edu

cati

on

an

d O

utr

ea

ch;

20

02

Fun

din

g to

De

velo

p S

ust

ain

ab

le C

ars

Pu

bli

c In

vest

me

nt,

Vo

lun

tary

A

gre

em

en

t, R

D&

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nd

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Go

vern

me

nt

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sid

ies

for

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l En

erg

y Ef

fici

en

cy M

ea

sure

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uca

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n a

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tre

ach

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nd

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erg

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cen

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n a

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tre

ach

; R

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lato

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stru

me

nts

20

07

Gre

en

Ap

pro

ach

for

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pla

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uca

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n a

nd

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; V

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for

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gre

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nd

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uil

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s)R

egu

lato

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stru

me

nts

19

95

20

08

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rgy

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of D

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19

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din

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me

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ad

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20

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mis

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nti

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stm

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we

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tio

n a

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tre

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oli

cy P

roce

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ax,

R

egu

lato

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stru

me

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20

06

To p

rom

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th

e im

pro

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f th

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pe

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of b

uil

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SWED

EN

Sou

rce

: OEC

D/I

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55

Nam

e o

f In

stru

me

nt

Typ

e o

f In

stru

me

nt

Ye

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f In

tro

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me

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infr

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ruct

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of b

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sid

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vera

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for

ren

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bsi

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20

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sma

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rod

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tech

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pro

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mm

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ran

ts t

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an

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ve

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all

or

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Ince

nti

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20

07

Fin

an

cia

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ista

nce

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de

r th

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xem

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sta

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logi

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fra

stru

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me

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Sub

sid

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20

03

20

08

Gra

nts

to

sti

mu

late

th

e s

ma

ll-s

cale

bio

ma

ss s

up

pli

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fue

l fo

r u

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he

at

an

d e

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ty

gen

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tio

n.

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y-A

s-Yo

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(PA

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ilo

tsIn

cen

tive

s/Su

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die

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e h

ou

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old

an

d b

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or

wil

l ne

ed

to

ach

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by

20

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.

Sali

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bsi

die

s2

00

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lix

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an

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pa

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fun

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loa

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th

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Wa

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Ho

me

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bu

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sIn

cen

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s/Su

bsi

die

s1

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9B

uil

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g

Sco

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ove

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me

Ince

nti

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sid

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19

99

Bu

ild

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rth

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rgy

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vyIn

cen

tive

s/Su

bsi

die

s1

99

7B

uil

din

g

Re

du

ced

VA

T fo

r e

ne

rgy

savi

ng

ma

teri

als

Tax

19

98

20

00

A r

ed

uce

d r

ate

of V

AT

of 5

% -

the

low

est

VA

T ra

te a

llo

we

d u

nd

er

EU a

gre

em

en

ts -

is

cha

rge

d o

n c

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ain

en

erg

y sa

vin

g m

ate

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ls

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bli

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ty p

rod

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ma

te C

ha

nge

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vy

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20

01

20

09

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nsu

mp

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n o

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lect

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ty a

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oth

ers

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ty o

n h

ydro

carb

on

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s Ta

x2

01

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ad

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ad

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pe

tro

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rs

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le e

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Use

of m

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les

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an

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form

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20

04

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UK

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y C

ar

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syst

em

wa

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vise

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o a

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be

ma

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arb

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sed

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Ve

hic

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(VED

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el t

ype

an

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9

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ma

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ha

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me

nts

Tax,

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lun

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me

nt

20

04

All

bu

sin

ess

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in s

ect

ors

th

at

me

et

or

exc

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d a

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% t

hre

sho

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f en

erg

y in

ten

sity

are

n

ow

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gib

le t

o e

nte

r a

CC

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dlo

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erg

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vin

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llo

wa

nce

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A)

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20

04

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pit

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wa

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s (E

CA

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ne

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no

logy

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du

ced

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T fo

r e

ne

rgy

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ma

teri

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20

00

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ch

arg

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on

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rta

in e

ne

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savi

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ma

teri

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, pro

vid

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th

at

the

y a

re p

rofe

ssio

na

lly

inst

all

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in a

re

sid

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ch a

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vill

age

ha

ll).

UN

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KIN

GD

OM

56

Nam

e o

f In

stru

me

nt

Typ

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me

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Ye

ar o

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tro

du

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he

me

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ad

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em

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02

20

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em

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on

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20

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en

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d

Cli

ma

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ha

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olu

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gre

em

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se

vera

l Bri

tish

ind

ust

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nta

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nti

ves/

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sid

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20

07

Mu

ltip

le R

en

ew

ab

le E

ne

rgy

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rce

s, M

ult

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cto

ral P

oli

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sea

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un

cils

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erg

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me

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EP)

RD

&D

20

04

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ltip

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ab

le E

ne

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s, M

ult

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ne

wa

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En

erg

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ua

ran

tee

of O

rigi

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EGO

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uca

tio

n a

nd

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tre

ach

; R

egu

lato

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stru

me

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ad

ab

le P

erm

its

20

03

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en

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ab

le E

ne

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lect

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rbo

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erg

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mm

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erm

its

20

08

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ob

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ne

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r p

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s in

ca

rbo

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em

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on

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th

e h

ou

seh

old

se

cto

r.R

en

ew

ab

les

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liga

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rde

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uca

tio

n a

nd

Ou

tre

ach

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na

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al;

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licy

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cess

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egu

lato

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stru

me

nts

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ad

ab

le P

erm

its

20

02

20

09

Mu

ltip

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en

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le E

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ram

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ork

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licy

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en

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ydro

po

we

r, W

ind

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lar

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oto

volt

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oth

erm

al,

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an

The

En

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vin

gs T

rust

Edu

cati

on

an

d O

utr

ea

ch;

19

92

Re

ne

wa

ble

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bli

gati

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na

nci

al;

Re

gula

tory

In

stru

me

nts

20

00

Sup

ers

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Mu

ltip

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ab

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ult

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rbo

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ran

siti

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cen

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oli

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cess

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vest

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nt;

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D

20

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vers

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se

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ow

er

an

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ea

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du

stry

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me

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mm

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rmin

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nd

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d w

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rgy

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ite

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pe

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licy

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20

07

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ite

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pe

r: A

Ne

w D

ea

l fo

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spo

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tre

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na

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19

98

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g En

erg

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be

llin

g fo

r A

pp

lia

nce

sEd

uca

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n a

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Ou

tre

ach

19

97

Ca

rbo

n R

ed

uct

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mm

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erg

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fici

en

cy S

che

me

(CR

C)

Re

gula

tory

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rum

en

ts,

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da

ble

Pe

rmit

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01

0A

ims

to im

pro

ve e

ne

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eff

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d e

ne

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du

ce G

HG

em

issi

on

s, a

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lp

larg

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ati

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ne

rate

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ne

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en

dit

ure

.D

ece

nt

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me

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egu

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stru

me

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20

01

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mm

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ity

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gra

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hip

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f lo

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ou

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ati

on

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pp

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un

itie

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fit

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w B

uil

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tre

ach

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01

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n T

ran

siti

on

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nEd

uca

tio

n a

nd

Ou

tre

ach

; R

D &

D

, Po

licy

Pro

cess

es;

R

egu

lato

ry In

stru

me

nts

; In

cen

tive

s/Su

bsi

dy,

Pu

bli

c In

vest

me

nt

20

10

Ou

tlin

es

ho

w t

he

Bri

tish

eco

no

my

wil

l be

tra

nsf

orm

ed

to

en

sure

th

e U

K m

ee

ts it

s e

mis

sio

n r

ed

uct

ion

ta

rge

ts, s

ecu

res

its

en

erg

y su

pp

lie

s fo

r, m

axi

mis

es

eco

no

mic

o

pp

ort

un

itie

s fo

r jo

bs,

ski

lls

an

d in

vest

me

nt

an

d e

nsu

rin

g p

oli

cie

s a

re fa

ir t

o p

rote

ct t

he

m

ost

vu

lne

rab

le in

so

cie

ty.

Cli

ma

te C

ha

nge

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Re

gula

tory

Inst

rum

en

ts;

Po

licy

Pro

cess

es;

Tra

da

ble

P

erm

its

20

08

To

imp

rove

ca

rbo

n m

an

age

me

nt,

he

lp t

he

tra

nsi

tio

n t

ow

ard

a lo

w-c

arb

on

eco

no

my,

an

d

de

mo

nst

rate

str

on

g in

tern

ati

on

al U

K le

ad

ers

hip

.

UN

ITED

KIN

GD

OM


57

Nam

e of

Inst

rum

ent

Type

of I

nstr

umen

tYe

ar o

f In

trod

ucti

onLa

st R

evis

ion

Obj

ect

Act o

n CO

2 ad

vice

line

Educ

atio

n an

d O

utre

ach

2007

Prov

ides

the

UK

have

acc

ess

to a

'one

-sto

p sh

op' s

ervi

ce to

hel

p m

ake

thei

r hom

es

gree

ner.

Code

for S

usta

inab

le H

omes

Educ

atio

n an

d O

utre

ach,

Re

gula

tory

Inst

rum

ents

; 20

07

Volu

ntar

y Ag

reem

ent o

n th

e Ph

ase

Out

of I

ncan

desc

ent L

ight

Bu

lbs

Volu

ntar

y Ag

reem

ent

2008

Low

Car

bon

Build

ings

Pro

gram

me

Educ

atio

n an

d O

utre

ach;

RD

&

D, I

ncen

tive

s/Su

bsid

y,

2006

ende

d

Mar

ket T

rans

form

atio

n Pr

ogra

mm

e - P

artn

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Chin

aEd

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and

Out

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h; R

D &

D

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enti

ves/

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Pol

icy

Proc

esse

s, V

olun

tary

Ag

reem

ent

2006

Part

icip

atin

g in

the

Mar

ket T

rans

form

atio

n Pr

ogra

mm

e, th

e Ch

ines

e an

d U

K go

vern

men

ts a

im to

har

mon

ise

and

conv

erge

pro

duct

per

form

ance

, fos

teri

ng

deve

lopm

ent o

f effi

cien

t pro

duct

s at

low

cos

t.

Angl

o-Sw

edis

h In

itia

tive

for G

reen

er B

uild

ings

Educ

atio

n an

d O

utre

ach

2005

The

Swed

ish

and

UK

gove

rnm

ents

hav

e la

unch

ed a

join

t ini

tiat

ive

to s

hare

bes

t pr

acti

ces

in s

usta

inab

le b

uild

ing.

Rese

arch

Cou

ncils

Ene

rgy

Prog

ram

me

(RCE

P)RD

& D

2004

Brin

gs to

geth

er w

ithi

n on

e fr

amew

ork

all t

he R

esea

rch

Coun

cil a

ctiv

itie

s on

ene

rgy

rese

arch

and

trai

ning

. Cl

imat

e Ch

ange

Pro

gram

me

2006

Publ

ic In

vest

men

t, R

D &

D,

Polic

y Pr

oces

ses;

Reg

ulat

ory

Inst

rum

ents

; Tra

dabl

e Pe

rmit

s, In

cent

ives

/Sub

sidy

2006

To ta

ckle

clim

ate

chan

ge, i

nclu

ding

sev

eral

mea

sure

s of

ene

rgy

effic

ienc

y

Sour

ce: O

ECD

/IEA

UN

ITED

KIN

GD

OM

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Green policies in the EU: A revie...Green policies in the EU: A review 3 In order to promote energy saving and reduce 2 emissions, the governments of EU CO Member States have used