Federal Environment Minister Altmaier: Good solution for Germany's competitiveness
Today, the Federal Cabinet adopted the draft of the second act amending the Energy Tax Act. Its aim is to continue granting a tax cap under the ecological tax reform for the most energy intensive users in the manufacturing industry ("Spitzenausgleich") for the next decade. A mandatory introduction of energy management systems for companies in order to improve their energy efficiency is introduced as a new element in the draft.
Federal Environment Minister Peter Altmaier said: "The follow-up provisions create planning certainty for the manufacturing industry, secure jobs in German industry and are therefore a good solution to maintain Germany's competitiveness. The mandatory introduction of energy management systems and their independent certification will increase energy efficiency in the manufacturing sector. In the long term, this will strengthen the sector's international competitiveness."
The tax caps for electricity and energy for companies of the manufacturing industries were introduced in 1999. The German government agreed in its energy concept of autumn 2010 to extend the period for granting tax caps (amounting to 2.3 billion euros per year) under the ecological tax reform beyond 31 December 2012. The draft act stipulates that an adequate and sustainable improvement of energy efficiency is the prerequisite for granting tax rebates to companies. Companies that are granted tax caps in turn have to provide proof that an energy management system will have been introduced by the end of 2015 at the latest. It must also be proven that the energy intensity of the manufacturing industry has continuously been reduced between 2007 and 2012. The legal targets for improving energy intensity for 2013-2015 are 1.3% annually and 1.35% for 2016. The figures for the following years up to 2022 will be laid down in regulations during an evaluation in 2017 resulting from the experience gained in the meantime.
Based on a monitoring report compiled by an independent scientific institute, the German government will determine whether the industries which benefitted from the tax caps have met the necessary legal requirements for reducing energy intensity.