Supplement to taxing energy use 2019 oecd 2019 Taxing Energy Use 2019: Country Note Norway

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4 │NORWAY
SUPPLEMENT TO TAXING ENERGY USE 2019 © OECD 2019
Off-road
In the off-road sector, energy use is generally taxed. In general, fossil fuel use that is subject to the EU ETS, is wholly exempt from the CO
2
-tax on mineral products. This exemption does not apply to domestic aviation that is subject to both a CO
2
-tax and the EU ETS and to natural gas within the EU ETS that in addition is subject to a reduced carbon tax rate. It is assumed that the EU ETS covers 35% of fossil fuel use in the off-road sector (OECD,
2018
[1]
).
Figure 3. Effective tax rates on energy use in the off-road sector

Note: Tax rates applicable on 1 July 2018. Energy use data is for 2016 and adapted from IEA (2018
[2]
), World
Energy Statistics and Balances. Energy categories (labelled at the top) that represent less than 1% of a sector’s energy consumption are grouped into misc. energy use and may not be labelled. Similarly, rate labels (shown at the bottom) are grouped into misc. rates using the same threshold.

NORWAY│ 5
SUPPLEMENT TO TAXING ENERGY USE 2019 © OECD 2019
Industry
In the industry sector, coal and other solid fossil fuels are not taxed. Diesel is taxed, albeit at a lower rate than when used for propellant purposes. Fuels used for chemical reduction or electrolysis, metallurgical and mineralogical processes are not taxed (mainly natural gas, LPG. Other fossil fuels, mainly ethane and refinery gas, are not taxed. Nonrenewable waste and biofuels are not taxed. Energy users covered by the EU ETS are either exempt from the carbon tax (diesel) or pay a strongly reduced carbon tax rate (natural gas, with the exception of the bulk of natural gas that is used by the offshore industry which is subject to both a carbon tax (with a rate of NOK 453 per tonne of CO) and EU ETS. It is assumed that the EU ETS covers 100% of fossil fuel use in the industry sector (OECD, 2018
[1]
).

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