Statsstøtte - Det Forenede Kongerige

Støtte C 12/03 (ex 778/02) - Fritagelse for klimaændringsafgift for kulminemetan (Climate Change Levy Exemption for Coal Mine Methane)

Opfordring til at fremsætte bemærkninger efter EF-traktatens artikel 88, stk. 2

(2003/C 69/05)

(EØS-relevant tekst)

Ved brev af 5. februar 2003, der er gengivet på det autentiske sprog efter dette resumé, meddelte Kommissionen Det Forenede Kongerige, at den havde besluttet at indlede proceduren efter EF-traktatens artikel 88, stk. 2, over for ovennævnte støtteforanstaltning.

Interesserede parter kan senest en måned efter offentliggørelsen af nærværende resumé og det efterfølgende brev sende deres bemærkninger til: Europa-Kommissionen Generaldirektorat for Konkurrence

Direktorat G

B - 1049 Bruxelles Fax (32-2) 296 12 42.

Disse bemærkninger vil blive videresendt til Det Forenede Kongerige. Interesserede parter, der fremsætter bemærkninger til sagen, kan skriftligt anmode om at få deres navne hemmeligholdt. Anmodningen skal være begrundet.

RESUMÉ

1. Sagsforløb

Den 5. december 2002 anmeldte Det Forenede Kongerige fritagelsen for den klimaændringsafgift (Climate Change Levy (CCL)), der opkræves hos leverandører af elektricitet, der fremstilles af kulminemetan (CMM) fra nedlagte kulminer.

CMM er en potent drivhusgas, der i øjeblikket frigøres i atmosfæren. I øjeblikket anvendes fire CMM-udvindingssteder til elektricitetsfremstilling med en samlet fremstillingskapacitet på 35 MW.

Formålet med støtten er at tilskynde industrien til at etablere anlæg på endnu cirka 40 nedlagte kulmineområder, med en yderligere kapacitet på omkring 175 MW. På grund af usikkerheden om den nøjagtige størrelsesorden af miljøfordelene ved denne støtteordning agter myndighederne at evaluere fritagelsen i 2004/05. Støtteordningen er imidlertid anmeldt for en periode på ti år.

Støtten fungerer på den måde, at der gives afgiftsfritagelse svarende til en fast rate på 4,30 GBP pr. MWh CMM-fremstillet elektricitet. Da de anslåede 40 anlæg, som fritagelsen skal sætte gang i, ikke alle vil være urentable i en grad, der kræver det fulde støtteniveau, vil foranstaltningen medføre visse tab.

Foranstaltningen vil direkte gavne producenter/leverandører af CMM-fremstillet elektricitet, men afgiftsfritagelsen vil sandsynligvis blive delt med den virksomhed, der udvinder gassen. Der er i øjeblikket tre virksomheder, der udvinder CMM med videresalg til elektricitetsproducenter i Det Forenede Kongerige for øje.

2. Vurdering

2.1. Medlemsstatens holdning

Den britiske regering hævder, at ligesom Kommissionen besluttede, at afgiftsfritagelsen for elektricitet fra varige energikilder ikke udgjorde statsstøtte(1), er også den aktuelle foranstaltning i tråd med afgiftssystemets logik og karakter. Hvis fritagelsen imidlertid udgør statsstøtte, ville den kunne godkendes under afsnit F "Politikker, foranstaltninger og instrumenter for nedbringelsen af drivhusgasser", punkt 68-71 i miljøstøttebestemmelserne.

2.2. Kommissionens foreløbige vurdering

2.2.1. Forekomsten af statsstøtte

Foranstaltningen vil give en fordel til elektricitetsproducenter, som bruger CMM som råstof, og er derfor selektiv. Fordelen stammer fra statsmidler, idet staten mister afgiftsindtægter. Modtagerne udøver en økonomisk aktivitet, inden for hvilken der foregår handel mellem medlemsstaterne. Foranstaltningen kan derfor fordreje eller true med at fordreje konkurrencen og ville kunne påvirke handelen mellem medlemsstaterne.

Kommissionen betvivler, at den selektive fordel, som foranstaltningen giver, er berettiget ved afgiftssystemets egen logik og karakter. Afgiften skal betales, da energianvendelsen skaber forandringer i klimaet. Det ligger derfor i afgiftens karakter at give fritagelse i tilfælde af anvendelse af energi, som ikke har en skadelig virkning. Dette er tilfældet med elektricitet fra varige energikilder, da disse ikke frigør "long-cycle"-CO2. Elektricitetsfremstilling af CMM har, ligesom elektricitetsfremstilling af andre fossile kilder, skadelige virkninger og er derfor ikke af samme art som elektricitet fra varige kilder. Faktisk adskiller elektricitetsfremstilling af CMM sig ikke med hensyn til CO2-emissioner fra elektricitetsfremstilling af naturgas. Det er imidlertid sandt, at anvendelsen af CMM til elektricitetsfremstilling forhindrer, at CMM frigøres i atmosfæren, efterhånden som den ubrugte CMM siver. Kommissionen er af den foreløbige mening, at det ikke ændrer støttens karakter med hensyn til forekomsten af statsstøtte.

2.2.2. Støttens forenelighed med statsstøttebestemmelserne

Støtten ser ikke ud til at være forenelig med EF-rammebestemmelserne for statsstøtte til miljøbeskyttelse (herefter benævnt "rammebestemmelserne")(2).

Foranstaltningen indebærer en ny, fuldstændig fritagelse for en eksisterende miljøafgift i en periode på ti år. Ved en sådan fritagelse kræver punkt 51.2 i rammebestemmelserne, at undtagelserne til fordel for modtagervirksomhederne skal være blevet nødvendige på grund af en betydelig ændring af de økonomiske vilkår, som stiller virksomhederne i en særlig vanskelig situation i konkurrencemæssig henseende. Denne betingelse synes ikke at være opfyldt.

CMM og elektricitetsfremstilling af CMM er ikke varige energikilder som omhandlet i rammebestemmelserne og Europa-Parlamentets og Rådets direktiv 2001/77/EF af 27. september 2001 om fremme af elektricitet produceret fra vedvarende energikilder inden for det indre marked for elektricitet(3). Kommissionen finder under ingen omstændigheder, at betingelserne i rammebestemmelsernes afsnit E.3.3 er opfyldt.

Punkt 51.3 i rammebestemmelserne tillader medlemsstaterne at fremme udviklingen af metoder til elektricitetsfremstilling, der er baseret på traditionel energi som f.eks. gas, og som gør det muligt at nå til en energiudnyttelse, som er langt højere end den energiudnyttelse, der opnås med traditionelle fremstillingsprocesser. Kommissionen betvivler, at denne bestemmelse finder anvendelse i nærværende sag. Under alle omstændigheder overstiger den anmeldte periode de tilladte fem år.

Bestemmelserne vedrørende håndtering af affald og energibesparelser (punkt 42 til 46 i rammebestemmelserne) ser heller ikke ud til at være opfyldt. Støtten er ikke degressiv, den er ikke begrænset til lige netop at kompensere for meromkostningerne i forhold til markedspriserne for de pågældende produkter og tjenesteydelser, og støtten er ikke begrænset til fem år. Det er også spørgsmålet, om foranstaltningen kan betragtes som værende beregnet på håndtering af affald og energibesparelser.

Afsnit F i rammebestemmelserne, "Politikker, foranstaltninger og instrumenter for nedbringelsen af drivhusgasser", finder anvendelse på statsstøtte gennem fælles, samordnede politikker og foranstaltninger på EF-plan, herunder økonomiske instrumenter, dels gennem de instrumenter, der indførtes ved selve Kyoto-protokollen, nemlig international emissionshandel, fælles gennemførelse og mekanismen for bæredygtig udvikling. Kommissionen betvivler, at dette afsnit finder anvendelse i nærværende sag.

Ej heller ser Rådets forordning (EF) nr. 1407/2002 af 23. juli 2002 om statsstøtte til kulindustrien(4) ud til at finde anvendelse.

Kommissionen anerkender imidlertid den miljømæssige fordel for klimabeskyttelsen, der kan være resultatet af foranstaltningen, selv om der ikke i miljørammebestemmelserne er taget højde for en sådan foranstaltning. Kommissionen tvivler dog i denne fase på, at foranstaltningens udformning kan føre til overkompensation.

Kommissionen betvivler af de ovennævnte grunde, at foranstaltningen er forenelig med EF-traktatens artikel 87.

Den mængde elektricitet, der ville kunne produceres af CMM i Det Forenede Kongerige, er ikke ubetydelig. Kommissionen tager hensyn til potentialet for elektricitetsfremstilling af CMM ikke blot i Det Forenede Kongerige, men også i andre medlemsstater. Kommissionen tager endvidere hensyn til, at medlemsstaterne i øjeblikket drøfter muligheden af en fakultativ fritagelse for energiafgifter på elektricitet fremstillet af CMM inden for rammerne af direktivudkastet om afgifter på energiprodukter(5). Af disse grunde ønsker Kommissionen at give tredjeparter lejlighed til at fremsætte bemærkninger om foranstaltningen.

BREVETS ORDLYD

"The Commission wishes to inform the United Kingdom that, having examined the information supplied by your authorities on the measure referred to above, it has decided to initiate the procedure laid down in Article 88(2) of the EC Treaty.

1. Description of the measure

By letter of 5 December 2002, registered by the Secretariat General on the same day (SG(2002) A/11958), the United Kingdom notified the exemption from Climate Change Levy (CCL) charged to suppliers of electricity produced from Coal Mine Methane (CMM) from abandoned coal-mines.

The basic legislation for the CCL is contained in Schedule 6 to the Finance Act 2000. Section 126 of the Finance Act 2002 amends Schedule 6 to the Finance Act 2002 by inserting a new subparagraph (4A) after subparagraph (4) of paragraph 19 of Schedule 6 of the Finance Act 2000(6). It will exempt from CCL supplies of electricity generated from CMM from a day to be appointed by Treasury Order. The relevant secondary legislation (Regulations 46 to 51 of the CCL (General) Regulations 2001 - SI 2001/838) will include CMM within their scope.

CMM is a potent greenhouse gas, currently venting into the atmosphere. At present, there are four CMM extraction sites being utilised for electricity generation with a total generating capacity of 35 MW.

The aim of the scheme is to incentivise the industry to develop further installations at about 40 further sites of abandoned coal-mines, with around 175 MW added capacity. Because of the uncertainty over the exact level of the environmental benefit from the scheme, the Government intends to hold a review of the exemption in 2004/05. The scheme however is notified for a duration of ten years.

The minimum value of the exemption in its first year of operation will be around GBP 1 million. If the uptake of electricity generation plants fuelled by CMM occurs as planned, revenue foregone rises to GBP 6,3 million per annum.

The aid operates by giving a tax exemption equal to a flat rate of GBP 4,30 per MWh of electricity generation from CMM. As the estimated 40 plants incentivised by the exemption will not be all uneconomical up to point of the full support level, the measure will involve some dead-weight loss.

The scheme will directly benefit the generators/suppliers of electricity derived from CMM, but the tax exemption is likely to be shared with the company which extracts the gas. There are three companies who currently extract CMM to sell to electricity generators in the United Kingdom. These are Alkane Energy, StrataGas and Octagon Energy. The electricity generators working with them are Clarke Energy, Scottish and Southern Energy and Warwick Energy.

2. Assessment

2.1. The Member State's position

The United Kingdom Government argues that in the same way as the Commission decided that the tax exemption for electricity from renewable sources did not constitute State aid(7), also the current measure is in the logic and nature of the tax scheme. This for the following reason: There are two main ways to reduce greenhouse gas emissions relating to a given level of non-domestic energy consumption. The first is to promote the use of technologies that do not contribute negatively to long-cycle greenhouse gas emissions, and this is the logic behind the exemption for certain renewable energy sources. The second is to promote the use of technologies which decrease the greenhouse gas emissions from given levels of production from other sources. Allowing CMM to escape into the atmosphere rather than harness and make use of it has a significant detrimental effect. By exempting CMM derived electricity from the CCL, significant greenhouse gas savings will be made. The environmental benefit in terms of carbon equivalent emissions avoided per kWh is as much as nine times greater than the carbon avoided from renewable sources when they are compared to what is currently considered to be the marginal fossil fuel energy source (Combined Cycle Gas Turbine). If however the exemption does constitute State aid, it could be approved under section F 'Policies, Measures and Instruments for Reducing Greenhouse Gases', points 68-71 of the Community Guidelines on State aid for environmental protection(8).

2.2. The Commission's preliminary assessment

2.2.1. The existence of State aid

The CCL on electricity is charged to suppliers of electricity. The measure exempts from the levy electricity from CMM. It is assumed that most if not the whole tax exemption is passed on to the electricity generators using CMM as input by the suppliers through higher purchase prices(9). These generators, which represent a specific category of undertakings are therefore granted an advantage. The advantage is granted through state resources as the State suffers a loss of tax revenues. The recipients exercise an economic activity on markets on which there is trade between Member States. The scheme thereby distorts or threatens to distort competition and could affect trade between Member States.

The Commission does not think at this stage that the selective advantage which the measure grants, is justified by the logic and nature of the tax system itself. The United Kingdom argues that an exemption for technologies which decrease the greenhouse gas emissions from given levels of production from other sources is in the nature of a climate change tax system.

The Commission considers the following. The tax is due because of the harmful effect of the use of energy on climate change. It is therefore in the nature of the tax to exempt the use of energy which production has no harmful effect. This is the case e.g. for electricity from renewable sources, as these sources do not contribute to long-cycle CO2. Electricity production from CMM has, like electricity production from other fossil sources, harmful effects and is therefore of a different nature than electricity from renewable sources. In fact, electricity production from CMM is not different in terms of CO2 emissions than electricity production from natural gas. It would therefore be in the nature and logic of the tax system to tax electricity produced from CCM. However, it is true that the use of CMM for electricity production avoids CMM released in the atmosphere as the unused CMM is leaking. The Commission is therefore of the preliminary opinion that this does not alter the nature of the support in terms of State aid. The Commission considers that the overall effect on greenhouse gasemissions should be taken into account when assessing the compatibility of the measure with State aid rules.

In conclusion, the Commission thinks at this stage that the tax exemption involves State aid to electricity generators using CMM (see also footnote 4). Such an aid which is not linked to investment is operating aid.

2.2.2. Compatibility of the aid with State aid rules

The Commission at this stage has doubts that the aid is compatible with the Community guidelines on State aid for environmental protection (thereafter the guidelines).

2.2.2.1. The measure envisages a full exemption from an existing environmental tax for a duration of 10 years. Point 51.2 of the guidelines allows tax exemptions from an existing environmental tax for 10 years if the following two conditions are fulfilled at the same time:

- the tax in question must have an appreciable positive impact in terms of environmental protection and

- the derogations for the firms concerned must have been decided on when the tax was adopted or must have become necessary as a result of a significant change in economic conditions that placed the firms in a particularly difficult competitive situation.

The exemption in question is newly introduced and the United Kingdom has not demonstrated a significant change in economic conditions in the abovementioned sense. Therefore the Commission has doubts that the measure complies with point 51.2 of the guidelines.

2.2.2.2. CMM and electricity production from CMM are not renewable energy sources within the meaning of the environmental guidelines and Directive 2001/77/EC of the European Parliament and of the Council of 27 September 2001 on the promotion of electricity produced from renewable energy sources in the internal electricity market(10). In any case, the United Kingdom has not invoked compatibility with the relevant provisions in section E.3.3 of the guidelines related to renewable energy sources and the Commission has doubts that these provisions are respected.

2.2.2.3. Under point 51.3 of the guidelines Member States may also encourage the development of processes for producing electric power from conventional energy sources such as gas that have an energy efficiency very much higher than the energy efficiency obtained with conventional production processes. In such cases, given the importance of such techniques for environmental protection and provided that the primary energy used reduces significantly the negative effects in terms of environmental protection, a total exemption may be approved for a period of five years where aid is non-degressive. The Commission doubts that this provision is applicable in the present case as it is primarily targeted at supporting particularly efficient generating techniques rather than the use of certain input fuels. In any case, the notified duration of 10 years exceeds the duration of five years permitted under point 51.3 of the guidelines. The conditions of point 51.1 which could allow a ten year duration under point 51.3 do not seem either to be met.

2.2.2.4. The provisions related to waste management and energy saving (points 42 to 46 of the guidelines) do also not seem to be fulfilled. The aid is not degressive, it is not strictly limited to compensating for extra production costs by comparison with the market prices of the relevant product or service, and the aid is not limited to five years. Furthermore it is questionable if the measure could be considered as aiming at managing waste or saving energy.

2.2.2.5. The United Kingdom invoked the application of Section F of the guidelines 'Policies, Measures and Instruments for reducing Greenhouse Gases'. This section is applicable to State aid potentially involved in common and coordinated policies and measures, including economic instruments, and also by means of the instruments established by the Kyoto Protocol itself, namely international emissions trading, joint implementation and the clean development mechanism. The Commission doubts that this section is applicable in the present case.

Equally, Council Regulation (EC) No 1407/2002 of 23 July 2002 on State aid to the coal industry(11) does not seem applicable.

Finally, no other legal text based on Article 87(2) or (3) appears to be relevant.

However, climate protection is a Community objective. The Commission recognises the environmental benefit for climate protection that can result from the measure, even if support for such a measure has not been envisaged by the environmental aid guidelines. The Commission at the current stage though has doubts that the design of the measure may lead to overcompensation.

For all these reasons, the Commission at the current stage has doubts that the measure is compatible with Article 87 of the EC Treaty.

The quantity of electricity which could be produced from CMM in the United Kingdom is not negligible. The Commission considers the potential for electricity generation from CMM not only in the United Kingdom but also in other Member States. The Commission also considers that Member States are currently discussing the possibility for a facultative exemption from energy taxation of electricity produced from CMM in the context of the draft directive for the taxation of energy products(12). For these reasons, the Commission wants to give third parties the possibility to comment on the measure.

In the light of the foregoing considerations, the Commission, acting under the procedure laid down in Article 88(2) of the EC Treaty, requests the United Kingdom to submit its comments and to provide all such information as may help to assess the aid/measure, within one month of the date of receipt of this letter. In particular information should be provided as may help to assess if the aid may be compatible directly with Article 87(3)(c) of the EC Treaty.

The Commission wishes to remind the United Kingdom that Article 88(3) of the EC Treaty has suspensory effect, and would draw your attention to Article 14 of Council Regulation (EC) No 659/1999, which provides that all unlawful aid may be recovered from the recipient."

(1) Kommissionens beslutning i statsstøttesag C 18/01 (ex N 123/2000) (EFT C 185 af 30.6.2001, s. 22).

(2) EFT C 37 af 3.2.2001, s. 3.

(3) EFT L 283 af 27.10.2001, s. 33.

(4) EFT L 205 af 2.8.2002, s. 1.

(5) Fisc. 311 Rev. 1 Add. af 9.12.2002.

(6) The new subparagraph (4) provides for CMM to be regarded as a renewable source in the context of the CCL, in order to allow electricity derived from it to benefit from the same exemption as renewable sources. However, the United Kingdom authorities explained that this drafting serves administrative simplicity and clarity and should not be taken to imply that the Government in fact considers CMM to be a renewable source of energy.

(7) Commission decision on State aid C 18/01 (ex N 123/2000), published in OJ C 185, 30.6.2001, p. 22.

(8) OJ C 37, 3.2.2001, p. 3.

(9) It cannot be excluded that suppliers do not pass on the entire benefit of the exemption and keep a small part of it through their price negotiations with electricity generators using CMM. This is nevertheless supposed to be minimal. In all previous cases concerning exemptions or reductions from eco-taxes on electricity charged to suppliers, the Commission has considered that the real beneficiaries of the aid are the producers of electricity.

(10) OJ L 283, 27.10.2001, p. 33.

(11) OJ L 205 of 2.8.2002, p. 1.

(12) Fisc 311 Rev 1 ADD of 9.12.2002.