Search

5. To whom and how the subsidy is provided
Regional and local authorities, private companies, NGO's, research institutes and other organizations can apply to Transnova for grants. The scheme do not apply to national authorities and households/private individual consumers.

5. To whom and how the subsidy is granted.
Tax concessions for pulp and paper plants with approved energy efficiency programmes, energy intensive processes, and green houses.
Main rules: An excise duty is levied on electricity supplied to manufacturing industries with a rate of 0.0045 NOK per kWh for the years below.
Tax concession: Electricity delivered to pulp and paper plants with approved energy efficiency programmes, energy intensive processes, and green houses are exempt from the tax.

5. To whom and how the subsidy is granted.
Tax concessions for the pulp and paper industry and the fish oil and fish meal industries.
(a) CO2 tax
Main rules: An excise duty is levied on mineral oil, natural gas and LPG. In 2011 the CO2 tax on mineral oil was NOK 0.59 per litre and in 2012 the tax was NOK 0.60 per litre. The CO2 tax on natural gas was NOK 0.44 per sm3 in 2011 and NOK 0.45 per Sm3 in 2012. The CO2 tax on LPG was NOK 0.66 per kg in 2011 and NOK 0.67 per kg in 2012.
Tax concession: Mineral oil used in the fish oil and fish meal industries is subject to a reduced CO2 tax rate. The reduced CO2 tax was NOK 0.31 per litre in 2011 and 2012.
Undertakings covered by the EU Emission Trading Scheme are exempted from the CO2 tax on mineral oil, in order to avoid double regulation. Manufacturing and mining and undertakings covered by the EU Emission Trading Scheme are however levied a minimum rate of NOK 0,05 per Sm3 natural gas.
Vessels used for fishing and hunting are exempted from the CO2 tax on mineral oil, natural gas and LPG. Green houses have also been exempted from the CO2 taxes on natural gas and LPG.
(b) Tax on mineral oil (base tax on heating oil)
Main rules: An excise duty is levied on mineral oil. In 2011 the tax rate was NOK 0.983 per litre and in 2012 the tax was NOK 0.999 per litre.
Tax concession: For the usage of mineral oil in the pulp and paper industry and in the production of pigments and colouring agents a reduced tax rate is applied. The reduced tax rate was NOK 0.126 NOK per litre in 2011 and 2012.
Vessels used for fishing and catching and the fish oil and fish meal industries are exempted from the tax on mineral oil (base tax on mineral oil).

5. To whom and how the subsidy is provided.

The TCM project is operated by a so-called unlimited company with shared liability. Statoil participates with a share of 20 per cent in the Company, Shell and SASOL participates with a share of 2.44 per cent each, whereas the State covers the remaining 75.12 per cent. Should other undertakings invest in the Company, the State's share will be reduced accordingly.

The State participation is managed by Gassnova SF, a state-owned enterprise for CO2 capture and storage.

5. To whom and how the subsidy is provided.

Funding for the development and planning stages of the Carbon Capture Mongstad facility is awarded to Statoil as yearly grants over the state budget. Gassnova SF manages the Norwegian state’s interests as defined in the Development Agreement between the Norwegian state and Statoil.

Forestry sector.
5. To whom and how the subsidy is provided
Forestry income is in principle being taxed as other economic activities. Norwegian forest owners are however subject to two special tax schemes.
The Forest fund is a mandatory forest investment scheme. The Forestry Act requires all forest owners to place into the fund from 4 to 40 per cent of the gross sales value of the round wood. At the time of sale, the buyer automatically deducts a pre-decided percentage from the sale receipts. This amount is deposited in the forest owner fund account. The money may be used for specified forestry investments. The amount deposited is not considered as taxable income at the time of deposit.
Long-range forest investments may be fully deducted on the income tax return for the year the investment is made. 15 per cent of the amount disbursed from the fund account for this investment is considered as taxable income the year the disbursement is made. The tax treatment entails that the forest owner receives an interest free tax credit and that 85 per cent of the forest owner’s deposit on the forest fund is not taxed.
The forest owner does not receive any interests generated by the fund. The interest is used for designated purposes to the benefit of Norwegian forestry.
Average tax assessment: The yearly income tax for the forest owner is based on the last 5 years average income. The marginal tax may thus be reduced compared to other income groups, where the single last year income is the basis for taxation. The system implies that the forest owner receives a tax credit. The cost of this tax concession is not estimated.

Forestry sector.
5. To whom and how the subsidy is provided
The grant is eligible for all categories of forest owners and all properties exceeding 1.0 hectare of productive forestland.
The Norwegian Agricultural Authority assigns the grant through the County Governor to local authorities at municipal level.
Local authorities are free to develop specific rules in accordance with the national framework. Granted measures can be silviculture, pre-commercial thinning, construction and reconstruction of forest roads, conservation and enhancement of environmental values in forest and harvesting of round wood in difficult terrain. The subsidy rates are determined by local authorities.

1. To whom and how the subsidy is provided.
The grant is available for forest owners and owners of agricultural property.

Headage and Acreage support conditioned to certain environmental criteria (non-specified)
10.3.5 Headage and Acreage support
A major part of the budgetary support is paid within the Acreage and Agricultural Landscape Scheme, the Grazing Support Programme and the Headage Support Programme. The support is based on the size of cultivated area and the number of animals, and the support is differentiated by region, farm size and kind of animal. Certain environmental criteria have to be fulfilled in order to receive support. In animal husbandry there is a maximum level of support per farm. The maximum level of support varies according to changes in rates. In plant production the level of support is dependent on the size of cultivated area. Organic production is subject to separate support programmes.

All categories of forest owners and all types of operationally productive forestland.

5. To whom and how the subsidy is provided
The subsidy is available to all categories of forest owner and all types of operationally productive forestland. Provided a given area coverage of pre-ordered individual forest management plans, the grant covers resource registration surveys of larger designated areas and preparation of forest management plans on individual properties. Area registrations provide data for forest inventory and resource overviews. The programme also supports capacity building on application of the forest management plan.

The sizes of the grants are decided by the county governor based on the total resource registration and plan preparation costs. Normally, subsidies are not granted to properties that have received grants from this programme within the last 10-year period.