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State Aid

PR(08)50: Approval of amendments to the CO2 tax in Norway


Today the EFTA Surveillance Authority approved measures, notified by Norway, for exempting undertakings covered by the Emission Trading Scheme from general CO2 tax on mineral oil. The Authority also approved a reduction in the rate of the heating oil tax specifically in favour of the pulp and paper industry. The specific grounds for approval were as follows:

  • the Emission Trading Scheme constitutes an alternative to the CO2 tax as an instrument for protecting the environment;
  • undertakings exempt from general CO2 tax on mineral oil pay in any case either heating oil tax, which is also a tax imposed on mineral oil, or in the case of the petroleum production sector, a specific CO2 tax;
  • the paper and pulp sector, which will benefit from a lower rate of heating oil tax than others, qualifies as an energy intensive industry;
  • the tax level, following both tax exemptions/reductions will remain above the minimum level of corresponding harmonised Community taxes; and
  • the tax reductions/exemptions enable Norway to maintain an otherwise high environmental tax on mineral oil.


For further information, please contact:

Mr Amund Utne
Director, Stateaid and Competition department
Tel. (+32)(0)2 286 18 50

Ms Lena Sandberg-Mørch
Senior officer, State aid and Competition department
Tel  (+32)(0)2 286 18 69


16 July 2008

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