Tax Incentives for Renewable Energy: The European experience
Table 4:
Country | Standard VAT (%) | Different VAT (%) | Energy products |
Czech Republic | 21 | 4 | hydroelectric generators |
15 | heating, firewood | ||
Austria | 20 | 10 | firewood |
27 | natural gas | ||
Iceland | 25.5 | - | electricity and fuel oil use for heating houses |
Sweden | 25 | - | aircraft fuel (kerosene) |
United Kingdom | 20 | 5 | fuel for charity houses |