AEBIOM — The European Commission is writing a recast of the European Taxation directive that includes the introduction of a CO2 tax for heating and transport fuels. According to the draft recast, from 1 January 2013 member states would have to levy a minimum rate of €30 per ton of CO2 on transport fuels and €10 per ton CO2 on heating fuels, based on CO2 emission factors that are already developed under the EU emissions trading scheme (ETS). The CO2-related tax would not be applied to electricity or other energy uses regulated under the ETS. Biomass sector would be exempt from CO2-related taxes.

Between 2010 and 2020 member states would be able to exempt businesses outside the EU ETS from CO2-related energy taxes, if they make investments that reduce their overall emissions by at least 20%. According to the proposal, nine of the member states that joined the EU since 2004 would be allowed to delay the introduction of CO2-related taxation before 2021