In addition to electricity, the draft Act concerns a change of rules for the carbon dioxide tax on wood chips and petroleum products.

Draft Act amending the Act on carbon dioxide tax on certain energy products, the Payroll Tax Act, the Electricity Tax Act, the Nitrogen Oxides Tax Act, the Vehicle Registration Act, and various other Acts

1) One proposal is to remove the condition that requires a ship to have a gross tonnage of at least 400 t. This is justified by the reimbursement provision in the Act imposing a tax on electricity supplied from the shore to ships docking at ports.2) Another is to introduce an alternative method for calculating the taxable amount for the incineration of wood chips in the Nitrogen Oxides Tax Act. Under this proposal, it will be possible to calculate the tax base for wood chips in the same way as the one for straw and other solid biomass, using the conversion efficiency method. This means a plant will measure the energy it produces, which will then be divided by a fixed conversion efficiency rate of 0.85.3) The final proposal is to introduce a provision in the Nitrogen Oxides Act that is equivalent to that of the Act on energy tax on petroleum products, etc. and the Act on carbon dioxide tax on certain energy products concerning a deduction from the taxable quantity of petrol when using an approved on-board refuelling vapour recovery (ORVR) system.