sou · H9B321 · 2021-03-31 00:00:00 — Utredningen uppskattar det tillkommande resursbehovet för pröv- ning, tillsyn och vägledningar med anledning av utredningens förslag till 23 årsarbetskrafter för statliga myndigheter och den tillkommande Kom- munernas totala tillkommande kostnad för prövning och tillsyn upp- skattas till från och med . Utredningens förslag väntas få effekt på verksamheters utsläpp av koldioxid och användning av skattepliktiga bränslen . förväntas därmed staten få minskade skatteintäkter från koldioxidskatt och energiskatt. Det årliga skattebortfallet ökar med tiden och har uppskattats till maximalt och maximalt 2045. Förslagen förväntas inte påverka myndigheterna som verksam- hetsutövare i någon betydande omfattning. Förslagen påverkar inte det kommunala självstyret. Utredningens förslag förväntas leda till att fler och mer omfattande utsläppsminskande åtgärder vidtas av företag än vad som annars skulle ha blivit fallet. Effekter och kostnader uppstår främst i företag som själva ansöker om ändringstillstånd, för nya verksamheter eller om myndigheter initierar omprövning. Såväl effekterna på utsläpp som kostnader för företag av utredningens förslag minskar om ver- kan av ekonomiska styrmedel, t.ex. EU ETS eller koldioxidskatt, ökar . De extra utsläppsminskande åtgärder som utredningens förslag leder till medför åtgärdskostnader på eller över nivåerna för befintliga styrmedel som prissätter utsläpp och användning av bränslen, medan företagens skattekostnader för utsläpp och kostnader för utsläpps- rätter minskar. Nettokostnaden för vissa utsläppsminskande åtgärder kan därmed vara näst intill noll. Potentialen att minska utsläppen till kostnader i nivå med prissättande styrmedel bedöms dock vara begränsad och saknar mekanismer för att rikta krav mot specifikt de åtgärder och verksamheter som kan minska växthusgas- utsläppen till lägst kostnad. Något tak för hur höga åtgärdskostna- derna kan bli som följer av utredningens förslag kan inte med säkerhet fastställas, bl.a. eftersom den exakta tillämpningen av förslagen av prövningsmyndigheterna inte kan förutses. En rimlighetsavvägning kommer dock alltjämt att göras som skyddar företagen mot orimligt höga kostnader. Utredningens förslag medför både ökade kostnader för åtgärder och för viss ökad administration i företag eftersom mer klimatrela- terad information kommer att behöva tas fram av dessa. Förslagen förväntas dock inte leda till fler prövningar jämfört med vilket gör att de tillkommande administrativa kostnaderna för företag be- döms bli begränsade. Högre kostnader med anledning av utredningens förslag försäm- rar företagens konkurrenskraft. Det finns inga generella mekanismer i för att minska konsekvenser specifikt för konkurrens- kraften även om den rimlighetsavvägning som görs i tillståndspröv- ningen innebär ett skydd mot åtgärdskostnader som inte står i pro- portion till nyttan av åtgärderna. Utredningens förslag kommer främst att tillämpas på nya verk- samheter eller befintliga verksamheter som ansöker om ändrings- tillstånd så länge möjligheterna till omprövning och tidsbegränsning av tillstånd och villkor inte ses över och används i större utsträckning än . Det begränsar konsekvenserna så att ett stort antal företag påverkas endast marginellt av utredningens förslag. Det innebär sam- tidigt en konkurrenssnedvridning mellan olika företag genom att såväl nya företag som företag som ändrar sin verksamhet missgynnas genom hårdare krav relativt företag som bibehåller sin verksamhet oförändrad. Utredningens förslag är utformade för att inom ramen för miljö- balkens systematik och logik bidra till att de svenska utsläppen mins- kar mer än med nuvarande utformning och tillämpning. är inte utformad för att hantera samordning mellan åtgär- der vid olika utsläppskällor, vare sig det gäller att uppnå en viss totaleffekt eller att åstadkomma en kostnadseffektiv fördelning av ut- släppsminskande åtgärder. Utredningens förslag har därmed begrän- sad potential att leda till samhällsekonomiskt kostnadseffektiv fördel- ning av åtgärder mellan utsläppskällor. I och med att gränsvärden inte får ställas för verksamheter i EU ETS om syftet är att begränsa direkta utsläpp av de växthusgaser som ingår i utsläppshandelssystemet minskar också flexibiliteten i val av metod för att begränsa utsläppen vilket medför ett sämre incitament för kostnadseffektivitet än vad ett teknik- och metodneutralt styrmedel riktat mot utsläppsmängder hade gjort. Utredningens förslag följer av den logik som erbju- der och deras styrka ligger därmed inte i att bidra till kostnadseffek- tivitet. Relativt de höga kostnader som klimatförändringar innebär är det dock angeläget att utsläppen begränsas och utredningen pekar på möjligheterna som erbjuder. Kostnadseffektiviteten inom EU ETS försämras om i praktiken styr vilka åtgärder svenska verksamheter vidtar för att begränsa utsläppen eftersom det innebär att svenska verksamheter vidtar åtgärder trots att motsvarande minskning hade kunnat göras billigare av andra aktörer inom utsläppshandelssystemet. Kostnads- effektiviteten inom behöver inte försämras av ökade krav på svenska verksamheter i EU ETS. Låga priser i EU ETS innebär att verksamheterna i den svenska handlande sektorn har haft svagare incitament till utsläppsminskningar än andra svenska sekto- rer och ökade krav via eller andra styrmedel kan inne- bära en förbättrad kostnadseffektivitet relativt svenska klimatmål. Utredningen bedömer inte att konsekvenserna för företag blir så omfattande att de i sin tur kommer att leda till några större kon- sekvenser för arbetstagare eller konsumenter. Förslagen bedöms därför inte få någon mätbar påverkan på fördelningen mellan olika inkomstgrupper. Även om det inte bedöms troligt går det dock inte att utesluta att förslagen får betydande konsekvenser för enskilda företag och i så fall också för enskilda personer och mindre sam- hällen som är beroende av dessa företag. Förslagen förväntas inte påverka jämställdheten mellan kvinnor och män. Utredningens för- slag förväntas inte heller leda till så stora konsekvenser att de kan förväntas ge några tydliga makroekonomiska effekter. Översyn av annan relevant lagstiftning för att nå klimatmålen bör under sin andra fas prioritera en översyn av lagstiftningen inom åtgärdsområdena underlättad utbyggnad av elnätet samt planering och kravställande för ett mer transporteffektivt samhälle. How the Swedish Environmental Code can be an effective tool for contributing to reaching climate objectives In this interim report the Inquiry sets out how the Swedish Environmental Code can be adapted to make it an effective tool for contributing to reaching the national climate objectives. Reductions of greenhouse gas emissions can be achieved through, for instance, increased regulatory requirements for activities and measures that are emitters and relaxations for operators who want to reduce their emissions or who contribute to the climate transition in other ways. The Inquiry’s proposals clarify that the climate perspective is included in the objectives of the Environmental Code and has to be taken into account in its application, throughout the chain from environmental impact assessment to supervision; this increases the requirements both for knowledge and for measures to minimise climate change. The proposals in this interim report are mainly concerned with the permit procedures for environmentally hazard- ous activities and measures that generate greenhouse gases. How- ever, the Inquiry sees that a new balancing rule in the Environmental Code could benefit activities that contribute to the climate tran- sition and proposes further investigation of a rule of that kind. Today there are a great variety of policy instruments or partly intended to reduced climate impacts, and the Environmental Code is one of several tools that can be used to steer ’s emissions of greenhouse gases. The Inquiry sets out the advantages and disadvantages in principle of different types of policy instru- ments, but the Inquiry’s remit has not included analysing or pro- posing how policy instruments outside the Environmental Code could be altered to achieve equivalent effects on greenhouse gas emissions and what consequences these alterations of policy instru- ments would have. The Inquiry’s proposals for a climate-adapted It should be clarified that the section stating the purpose of the Environmental Code includes the climate Even though the legislative history of the Environmental Code shows that emissions of greenhouse gases are included in the scope of the Code, conditions concerning these emissions have been set to a very limited extent, both for activities included in the EU Emis- sions (EU ETS) and for those outside it. Along with the other policy instruments, the Environmental Code could contribute to a higher degree to reach the environmental and climate policy objectives that now has to take account of, including the target of net zero emissions by 2045 adopted by the Riksdag (the Swedish Parliament) as part of the climate policy framework. To ensure that the climate perspective will run through the Environ- mental Code, Chapter 1, Section 1 of the Code should, as the state- ment of the purpose of the Code, make clear that minimising the human interference with the climate system is essential for sustain- able development. This Section should also state that the Environ- mental Code shall be applied so as to minimise climate change. The principle of best possible techniques should also apply to greenhouse gases The development of case law has led to central parts of the rules of consideration in Chapter 2 of the Environmental Code being ex- empted from application to emissions of greenhouse gases for all types of activities. The Inquiry therefore proposes a new second para- graph in Chapter 2, Section 3 of the Environmental Code making clear that the first paragraph of that provision, including the require- ment of the best possible techniques, also applies to minimising climate change. To enable this addition to achieve full effect, it is necessary to amend the part of Chapter 1, Section 11 of the Industrial Emissions Ordinance (2013:250) that prohibits the use of precautions other than emission limit values in conclusions on best available techniques in permits for activities included in the EU ETS; this will also adapt Swedish legislation to the EU’s Industrial Emissions Directive. Enhanced climate perspective in the economical use principle In case law, Chapter 2, Section 5 of the Environmental Code has been applied to a very small extent to emissions of greenhouse gases, apart from energy efficiency requirements that have been set in some cases. An addition should be made to Chapter 2, Section 5 of the Environmental Code saying that materials should also be used eco- nomically. Moreover, recycled or renewable raw materials and materials should be used in the first place if this leads to less impact on the environment and the climate. The Inquiry’s other proposals also make increased application possible of the requirement to make economical use of energy and to apply renewable energy sources in the first place. Increased application of conditions concerning the choice of fuel, materials and raw materials would improve imple- mentation of EU law and can contribute to environmental and climate objectives and to a more circular economy. It should be possible to apply the stop rule to emissions of greenhouse gases There are different views as to whether the stop rule in Chapter 2, Section 9 of the Environmental Code is applicable to emissions of greenhouse gases from activities included in the EU ETS. The Inquiry makes the assessment that the Government should be able to determine the permissibility of activities whose emissions are of such a size that they can lead to ’s climate objectives not being reached. The Inquiry therefore propose supplementing this provision with a new second paragraph in Chapter 2, Section 9 of the Environmental Code stating that an activity or measure that can be feared to cause emissions of greenhouse gases of material impor- tance in relation to the long-term, timed emissions target referred to in Section 3 of the Climate Act (2017:720) may only be conducted or taken if the Government finds that there are special reasons. The Inquiry has not found any legal impediments in EU law to applying a supplemented stop rule to emissions of greenhouse gases. The supplement is only applicable to new or altered activities or measures whose emissions are so large that, by themselves, they threaten fulfilment of ’s climate objectives, and the Inquiry makes the assessment that there will be very few such cases. Adaptation to the EU’s Industrial Emissions Directive –requirements in the EU ETS The Inquiry makes the assessment that it is possible to set require- ments to limit the quantity of fossil fuel used, and that this is also desirable so that governance via the Environmental Code will have a greater effect on Swedish greenhouse gas emissions. The EU’s Emis- sions Trading Directive and Industrial Emissions Directive har- monise that emission limit values may not be set for activities in the EU ETS if the purpose is to limit direct emissions of greenhouse gases included in the emissions trading system. However, the Inquiry has not found any legal impediments in EU law to setting other kinds of conditions than emission limit values under the Environmental Code’s rules of consideration. The legal situation is unclear regarding how much scope Member States have to apply supplementary policy instruments to activities included in the EU ETS, but the Inquiry makes the assessment that the scope is relatively substantial. The Inquiry therefore proposes amending the part of Chapter 16, Section 2 c and Chapter 26, Section 9 of the Environmental Code as well as Chapter 1, Section 11 of the Industrial Emissions Ordinance stating that conditions that aim at limiting emissions of carbon dioxide by regulating the quantity of fossil fuel used shall not be applied to activities included in the EU ETS. An addition also needs to be made to Chapter 24, Section 20 of the Environmental Code to make conditions concerning the use of fossil fuel possible when the Inquiry’s proposals have entered into force. The wording of Swedish legislation should also be adapted so that term emission limit value is used everywhere. The climate perspective should be clarified in decision documents At present, emission reduction measures are not reported to a sufficient extent in environmental impact statements, and the same applies to assessments of these measures in permit procedures. It should therefore be clarified in Chapter 6, Sections 35 and 43 of the Environmental Code that the measures planned to minimise an activity’s or a measure’s emissions of greenhouse gases have to be reported in the environmental impact statement in a specific environmental assessment and be assessed in the permit procedure. Two new provisions should also be added to Chapter 22 of the Environmental Code stating that an application for a permit for an activity referred to in Article 10, 1 of the Industrial Emis- sions Directive shall contain a proposal for minimising the activity’s emissions of greenhouse gases, which shall also be assessed in a permit for such an activity. Reviews and time limits must be applied effectively The Inquiry’s proposals enable the Environmental Code to contri- bute to a larger extent to reaching ’s climate objectives. However, for the proposals to have a greater effect, the possibilities of review and setting time limits for permits and conditions must be increased. This would also reduce the competitive disadvantage that new and changed activities can otherwise incur in relation to activi- ties with existing permits. There are, however, more extensive reasons for reviewing and setting time limits for permits and conditions than a limited climate impact, and the question touches on areas such as governance, resources and organisation in addition to legislation. A government inquiry should therefore be appointed as soon as possible to conduct a broad review and present proposals for changes to the reviewing and setting of time limits for permits and conditions to make them efficient and effective tools in the Environmental Code. It should be possible to avoid reviews through permits of change It is important to facilitate changes that benefit fulfilment of the climate objectives as far as possible. Therefore, if, in order to avoid a review, an operator applies for a permit of change for the purpose of reducing the greenhouse gases emissions from an environmen- tally hazardous activity, only the conditions of importance for these emissions should be reviewed, if the rest of the activities can be conducted with the conditions issued previously. The Inquiry anti- cipates that a possibility of that kind will mean that only a few reviews will be performed in order to reduce greenhouse gases emis- sions from an activity. However, when the whole of an activity’s permit is reviewed, the permit may be reviewed in accordance with what applies to other permits of change. Balance in relation to climate benefit should be added to the Environmental Code The Inquiry has found that there is both a need and scope for an amendment to the Environmental Code to the effect that an activity that, despite its climate benefit, would either not be given a permit today or would be restricted by conditions that may reduce its climate benefit, should be able to get a permit or be subject to less restrictive conditions on the basis that its climate benefit has been taken into account. However, several questions need to be looked at more closely. The Inquiry should therefore be tasked with weighing climate benefit against negative impact on human health and the environment in the Environmental Code through a special balancing rule or in some other way and presenting the necessary statutory proposals. One consequence of the Inquiry’s proposals is that the climate perspective will always have to be taken into account, assessed and integrated which means that everyone applying the Environmental Code will need to have more knowledge and competence regarding climate aspects. The Inquiry therefore proposes that the Swedish be commissioned to design the guidance needed to assess the greenhouse gases emissions of activi- ties or measures in permit procedures and supervision. should also be commissioned to propose how to organise and deliver an information and training campaign. Its commission should be carried out in consultation with other relevant government agencies and in close dialogue with industry representatives. Effects and impacts of the Inquiry’s proposals Effect on greenhouse gas emissions in The Inquiry’s proposals are judged to affect greenhouse gas emis- sions as of 2025, and their effect increases from year to year as more and more activities are examined according to the new rules. The effect on greenhouse gas emissions is very uncertain but can be close on 1 million of carbon dioxide equivalents per year in 2030 and 4 million per year in 2045. Greater substitution of fossil fuels by renewable fuels and electricity in environmentally hazard- ous activities requiring permits and energy-efficiency measures in energy-intensive industry are expected to be the main measures. The addition to the stop rule will probably be applied in very few cases, and no effect has been assumed on greenhouse gas emissions. However, if the provision is applied, it may have a great impact on ’s total greenhouse gas emissions. The proposals that improve the decision documents regarding the climate aspect of permit pro- cedures for activities are important to make permit procedures more effective and identify emission reduction measures, but the Inquiry’s assessment is that it is not possible to quantify the size of the emission reductions these proposals may give. Impact on greenhouse gas emissions in the EU and globally Measures to reduce greenhouse gas emissions in on account of the Inquiry’s proposals may lead, in part, to increased emissions elsewhere in the world. The proposals lead to cost increases that, all else equal, result in poorer competitiveness in relation to foreign companies. It has not been possible to quantify the size of the actual consequences this may have, but, in the Inquiry’s assessment, the probability of substantial carbon dioxide leakage taking place on account of the Inquiry’s proposals is low. In an emissions trading system like the EU ETS emission reduc- tion measures taken by one operator will not, in general, affect the total scope for emissions in the system. Lower emissions from one activity provide greater scope for emissions for other activities since emissions can be redistributed over space and time, and the total emissions remain unchanged. This “waterbed effect” means that emission reductions in in the trading sector that follow from the Inquiry’s proposals are or partly countered by emission increases in other EU countries. At present there is a mechanism for cancelling surplus allowances in the EU ETS, and this reduces the risk that Swedish emission reduc- tions occurring in the near future will lead to corresponding emission increases in other EU countries. However, a large part of the emission reductions in Swedish activities in the EU ETS resulting from the Inquiry’s proposals risk leading to increased emissions from activities in other Member States since the emission reductions due to the Inquiry’s proposals are mainly expected to occur further into the future when the surplus available for cancellations is likely to be smaller or even non-existent. Impacts on the State and local government The proposals result in increased costs for the State in the form of additional resources needed for authorities and reduced revenue through lower tax receipts owing to reduced carbon dioxide emis- sions and less use of taxable fuels. The municipalities will also be affected to some extent by increased costs. The Inquiry estimates the additional resources needed for permit procedures, supervision and guidance due to the Inquiry’s proposals at 23 full-time equivalents for central government authorities and the additional cost at million per year as of 2023. The munici- palities’ total additional cost for permit procedures and supervision is estimated at million per year as of the same year. The Inquiry’s proposals are expected to have an effect on activi- ties’ emissions of carbon dioxide and use of taxable fuels as of 2025. From 2025 the State is therefore expected to receive less tax revenue from carbon dioxide tax and energy tax. The annual loss of tax receipts increases over time and is estimated to be at most million per year for 2025 and at most 800 million per year for 2045. The proposals are not expected to affect authorities as operators to any substantial extent. The proposals do not affect local self- government. The Inquiry’s proposals are expected to lead to companies taking more, and more extensive, emission reduction measures than would otherwise be the case. Effects and costs mainly arise in companies that apply for permits of change, in new activities or if authorities initiate a review. Both the effects on emissions and the costs for companies of the Inquiry’s proposals decrease if the effect of eco- nomic instruments, e.g. the EU ETS or carbon dioxide tax, increase in the future. The extra emission reduction measures that the Inquiry’s pro- posals lead to entail costs for measures at or above the levels of existing policy instruments that price emissions and fuel use, while companies’ tax expenses for emissions and costs for allowances in the EU ETS decrease. The net cost of certain emission reduction measures may therefore be almost zero.