Refundment of the NOx emission

It follows from the Environmental Agreement Point 9.2 that all enterprises that signed the Participant Agreement prior to 1 July 2008 are entitled to a tax exemption from 1 January 2008. The emissions will be refunded by the Norwegian custom region where the emissions were paid.

In a circular from the Norwegian Directorate of Customs and Excise the refundment procedure is presented. Each enterprise will have to send a written application to the custom region applying for refundment of their emissions. A copy of the Participant Certificate will have to be attached to the application, and it is important that the organisation number which has been reported to the custom region is in accordance with the organisation number reported to the NOx Fund. In cases where participated enterprises possess emission sources liable to tax which is not included in the Environmental Agreement this needs to be stated. The Norwegian Directorate of Customs and Excise has been given the list of participant enterprises to the Environmental Agreement.  

In a letter to the NOx Fund the Ministry of Finance has made clear that payments to the NOx Fund are tax deductible, while support from the NOx Fund is liable to taxation.

Application for refundment of NOx tax for 2008
When applying for refundment of NOx tax, paid in 2008 the same form shall be used as the one used to report NOx emissions, RD-0007. This time, field 2 Application for refundment shall be ticked off. A code for refundment of NOx tax has not yet been stipulated. Until this code is available, please do not fill in the code column. The application for refundment shall be submitted to the custom region where the company is registered. The application can be sent now.

The following forms and documentation shall be sent to the custom region:

1. A completed application form for refundment for each quarter.
2. A copy of the Participant Certificate for the enterprise with the correct organisation number.
3. A list of emission sources (if any) not covered by the Environmental Agreement.   

A separate form must be submitted for the 1^st and 2^nd quarter respectively in addition to a separate form for the 3^rd quarter- 3 forms in total.   

Emissions for the 3^rd quarter 2008 shall be reported by 18 October 2008 as usual to the Norwegian Directorate of Customs and Excise, but this time at tax rate0- zero.

Report to the NOx Fund
All enterprises that signed the Participant Agreement have an obligation to pay into the Business Sector’s NOx Fund. Before Participant enterprises are invoiced, the individual enterprise has to report its emission to the NOx Fund. There will be established a web solution at this home page for electronic reporting of emissions. All participating enterprises will be notified by e-mail as soon as this web portal is established and operating.

The enterprises shall report NOx emissions each quarter. The first report will include both 1st and 2nd quarter – but with separate figures for each quarter. The enterprises will be sent an invoice based on these emission figures. The rates of payment are NOK 11 per kilo NOx for the offshore industry, and NOK 4 per kilo NOx for the other sectors (shipping, supply-vessels, fishing, industry and aviation, district heating etc.).  

The next report to the NOx Fund will be emissions for the 3rd quarter 2008. Deadline for this report is 18 October 2008.