Indirect taxes on heat pumps for district heating

In connection with the projects on heat pumps for district heating production carried through by Ea Energy analyses in cooperation with AffaldVarme Aarhus among others, Ea Energy Analyses has investigated the indirect tax rules applied to heat pumps used for district heating production. 

Heat pumps use electricity to produce district heating, but special conditions in the legislation imply that electricity consumption for heat pumps in district heating systems is not subject to indirect taxes in the same way as ordinary electricity consumption. The conclusions of the analyses can be found in this memo (in Danish).

 

 

 

 

 

 

Last update 15-Sep-2011