Skatteudvalget 2009-10, Det Energipolitiske Udvalg 2009-10
SAU Alm.del Bilag 123, EPU Alm.del Bilag 149
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Virksomhedsbesøg med FolketingetsSkatteudvalg og Det Energipolitiske Udvalg
Program10.0012.3014.3017.3019:00TripleNine, Fiskerihavnsgade 35, 6700 EsbjergSaint Gobain Isover, Østermarksvej 4, 6580 Vamdrup.Besøget starter med en let frokost (30 min.)Sophus Fuglsang Export-Maltfabrik, Ribe Landevej 12, 6100 HaderslevDalum Papir, Dalumvej 116, 5250 Odense SVBussen retur til København og forventet ankomst til Rådhuspladsen er ca. 21:00
IndholdsfortegnelseDeltagerlisteNotat med fakta om afgifterNotat om energieffektivitetPlanchesæt fra virksomhederne:TripleNineIsoverSophus FuglsangDalum Papir
Virksomhedsbesøg med Folketingets Skatteudvalg ogDet Energipolitiske Udvalg den 1. februar 2010
DeltagerlisteDet Energipolitiske UdvalgJens Kirk (V), formandMargrethe Vestager (R), næstformandLars Chr. Lilleholt (V)*Ole Vagn Christensen (S)Ole Hækkerup (S)Anne Grete Holmsgaard (SF)Per Husted (S)Ellen Trane Nørby (V)Hans Chr. Smidt (V)Jens Chr. Lund (S)Nadia Amina Steen Steensen, udvalgsassistentFolketingets SkatteudvalgTorsten Schack Petersen (V)Klaus Hækkerup (S)Rene Skau Björnsson (S)Jesper Petersen (SF)Thea Halse, udvalgssekretærDIViceadm. direktør Ole KrogDirektør Tine RoedChefkonsulent Kristian Koktvedgaard, Skat og regnskabUnderdirektør Richard Larsen, Energi- og klimapolitikChefkonsulent Troels Ranis, Energi- og klimapolitikKonsulent Camilla Damsø Pedersen, Energi- og klimapolitikKonsulent Martin Gram, Energi- og klimapolitik
*deltager også som stedfortræder i Folketingets Skatteudvalg.
Fakta om energiafgifter mv.1.Procesenergi udgørop mod 90 procent
Energiforbrug
Virksomhedens energiforbrug opdeles i energi til fremstilling(procesenergi) og i øvrigt energiforbrug (eksempelvis rumvar-me). For en typisk fremstillingsvirksomhed vil procesenergienudgøre op mod 90 procent af virksomhedens samlede energi-forbrug.
2.Nye afgifter på pro-cesenergi
Nye energiafgifter
Som noget nyt betales der fra 2010 energiafgifter af den energi(brændsler og elektricitet), som anvendes til fremstillingspro-cesser. Disse nye energiafgifter rammer kun processer, der ud-føres i Danmark og dermed ikke, når de udføres i udlandet.Dermed bliver afgifterne en omkostning ved danske produkteri modsætning til tilsvarende produkter fremstillet i udlandet.Der ydes godtgørelse for afgifter på procesenergi for mineralo-giske og metallurgiske processer, elektrolyse samt kemisk re-duktion i det omfang, disse processer optræder på den særligedanske liste over energiintensive processer - den såkaldte tungprocesliste, som er et bilag til den danske CO2-afgiftslov. Bag-grunden for denne afgræsning med mineralogiske processermv. er, at disse processer ikke er omfattet af EU’s energibe-skatningsdirektiv. Referencen til tung proceslisten er en ekstra,national afgrænsning.Det er således kun en del af de energiintensive processer påtung proceslisten - dvs. de særlige mineralogiske og metallur-giske processer - der opnår denne godtgørelse. Og for virksom-heder, som udfører disse processer, er det kun en del af detsamlede energiforbrug - til den isolerede mineralogiske ellermetallurgiske proces - der bliver godtgjort.Herudover betales der fra 2010 forhøjede energiafgifter forvirksomhedernes øvrige energiforbrug til rumopvarmning.
Godtgørelse til ud-valgte, energitungeprocesser …
… men kun delvist
3.CO2-afgift på alenergi
Virksomhederne betaler CO2-afgift af deres samlede energifor-brug (brændsler og elektricitet). Pr. 1. januar 2010 er CO2-af-giften forhøjet til 150 kr./t CO2 med et bundfradrag til virk-somheder på listen med tunge processer.Kvoteomfattede virksomheder er fritaget for CO2-afgifter forbrændselsforbrug (olie, kul, naturgas mv.), men der er stadigen dobbeltregulering med CO2-afgift på el fra kvoteomfattedekraftværker.
CO2-afgifter
Bundfradrag tilenergiintensiveprocesser
Ændringen af reglerne betyder, at reduktioner af CO2-afgiftenfor tung og let proces ophører for virksomheder uden for kvo-
teordningen. Tung proces får et fast bundfradrag, der svarer tilnettoforhøjelsen af CO2-afgiften ved uændret energiforbrug.Let proces virksomheder kompenseres ved, at CO2-afgifen påelektricitet reduceres.
4.De kvoteomfattedevirksomheder regu-leres af kvoteprisenpå CO2
Kvoteordningen
En række større virksomheder er omfattet af CO2-kvoteordningen. Det indebærer, at virksomheder har et direkteincitament til at reducere deres individuelle energiforbrug(brændsler) drevet af prissætningen på kvotemarkedet. For el-forbruget har kvoteordningen kun effekt for forbruget gennemde højere elpriser, der er en konsekvens af, at elproducentertillige er omfattet af kvoteordningen.
5.Aftaleordningengælder nu kun for elog rumopvarmning
Aftaleordningen
Aftaleordningen blev etableret i 1993. Den betyder, at en rækkevirksomheder med et højt energiforbrug har mulighed for atmodtage tilskud til dækning af deres CO2-afgift mod at indgåaftale om energieffektivisering med Energistyrelsen. Ved enenergiaftale forpligter virksomheden sig til bl.a. at indføreenergiledelse. Der er ca. 280 virksomheder omfattet af ordnin-gen.Evalueringen af ordningen har vist, at der er opnået væsentligeenergieffektiviseringer. Ordningen er pr. 1. januar 2010 bort-faldet vedrørende brændselsforbruget. Der kan fortsat indgåsaftaler vedrørende elektricitet og rumopvarmning.
6.
Udviklingen i afgiftssatser for udvalgte brænds-ler samt el
Nedenfor er gengivet udviklingen i afgiftssatser for tre udvalgtebrændsler (naturgas, stenkul og fuelolie) samt el.
Naturgas (ej motorbrændstof)300250Øre/Nm32001501005002009201020112012201320142015EnergiafgiftEnergiafgift, procesdelCO2-afgift (ej kvote)
Stenkul, koks m.m.20001500kr./ton10005000EnergiafgiftEnergiafgift, procesdelCO2-afgift (ej kvote)
2014
2009
2010
2011
2012
2013
Fuelolie300250øre/kg.200150100500EnergiafgiftEnergiafgift, procesdelCO2-afgift (ej kvote)
2009
2013
2010
2011
2012
2014
El9080706050403020100Energiafgift inkltillægsafgiftEnergiafgift, procesdel(momspligtig aktivitet)CO2-afgift
øre/kWh
2009
2010
2011
2012
2013
2014
2015
2015
2015
7.
De økonomiske konsekvenser af de nye energi-afgifter for erhvervene
Virksomhedernes energiforbrug til fremstillingsprocesser ud-gør som nævnt en stor del af virksomhedernes energiforbrug.For energiintensive virksomheder udgør procesenergien såle-des omkring 90 procent af det samlede energiforbrug.I 2010 skal virksomhederne betale knap 600 mio. kr. i nyeenergiafgifter på proces. Efter den planlagte forhøjelse i 2013vil disse afgifter stige til knap 2,4 mia. kr. pr. år.
Økonomiske konsekvenser forerhverv30002500mio. kr.20001500100050002010201120122013Nye energiafgifter på eltil procesNye energiafgifter påbrændsler til procesI alt
Ole Hækkerup (S)
Fakta om energieffektivitetVerden kan spare40 pct.
1.Dansk energieffektivitetDanmark er et af de lande i verden, der formår at udnytteenergien mest effektivt. Hvis resten af verden produceredemed den samme energieffektivitet som Danmark, ville detmindske verdens samlede energiforbrug med ca. 40 pct.Det er også lykkes Danmark at skabe økonomisk vækst, samti-dig med at energiforbruget ikke er steget tilsvarende.

Udvikling i BNP og endeligt energiforbrug 1980-2007

Indeks 1980=100170BNP160150
Danmark har af-koblet økonomiskvækst og energifor-brug
14013012011010090801980 1982 1984 1986 1988 1990 1992 1994 1996 1998 2000 2002 2004 2006 2008Kilde: Danmarks Statistik og EnergistyrelsenNote: BNP måles i faste 2000-priser. Energiforbruget er det endelige energiforbrug.
Energiforbrug
Der er flere årsager til Danmarks høje energieffektivitet. En afde væsentligste er omlægningen til samproduktion af el ogfjernvarme.Industrien mereenergieffektiv iDanmark
Dertil er den danske industri en af de mest effektive i verden,også blandt de industrialiserede lande, jf. nedenstående figurover industriens energiintensitet i Europa1.Det betyder, at de stigende energipriser slår mindre igennempå den danske industris færdigvarepriser end hos vores uden-landske konkurrenter. Generelle energiprisstigninger forbedrerenergieffektive danske virksomheders konkurrenceevne.
Energiintensitet i industrien dækker over energiforbrug sat i for-hold til bruttoværditilvækst (BVT). Desto lavere energiintensitet, d e-sto højere energieffektivitet.1

Energiintensitet i industrien i Europa i 2007

Dansk industrifremstillerenergieffektivt…TJ pr. mio. Euro
30
25
20
15
10
5
0BulgarienFinlandRumænienSlovakietLetlandLuxembourgPolenTyrkietTjekkietCypernEstlandPortugalBelgienKroatienSlovenienSverigeLitauenGrækenlandSpanienUngarnHollandØstrigEU 27FrankrigItalienEU 15StorbritannienTysklandDanmarkNorgeIrlandSchweizMalta
Kilde: Eurostat
... branche forbranche
Danske virksomheder udfører deres fremstillingsprocesser me-re energieffektivt end deres udenlandske konkurrenter – ogsånår der ses på brancheniveau.

Energiudgift i procent af produktionsværdi

FødevarerTekstil og læderTræPapir og grafiskMineralolieKemiskGummi og plastSten, ler og glasMetalMaskinerElektronikTransportmiddelMøbler mv.Hele økonomien
Danmark5,53,93,93,40,63,64,27,83,72,92,43,63,71,8
Udland666,45,84,510,787,97,74,84,34,85,73,1
Kilde: Danmarks Nationalbank, Kvartalsoversigten, juni 2009
Når der ses på økonomien under ét udgør energiudgifterne 1,8pct. af produktionsværdien i Danmark, mod 3,1 pct. i udlandet.Det betyder, at færdigvarepriserne stiger med 1,8 pct. i Dan-mark og med 3,1 pct. i udlandet, når energiprisen fordobles.Afgifter, som kun betales, når fremstillingsprocessen udførespå dansk sokkel, forbedrer de energiineffektive udenlandskevirksomheders konkurrenceevne.
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Kontaktoplysninger på DI deltagereOle KrogViceadm. direktør3377 4842 / mobil 4062 5805[email protected]Tine RoedDirektør3377 3561 / mobil 2949 4647[email protected]Underdirektør Richard LarsenEnergi- og klimapolitik3377 3324 / mobil 4064 8929[email protected]Chefkonsulent Kristian KoktvedgaardSkat og regnskab3377 3577 / mobil 2949 4577[email protected]Chefkonsulent Troels RanisEnergi- og klimapolitik3377 3683 / mobil 2328 5056[email protected]Konsulent Camilla Damsø PedersenEnergi- og klimapolitik3377 3928 / mobil 2328 4913[email protected]Konsulent Martin GramEnergi- og klimapolitik3377 3674 / mobil 5117 1293[email protected]