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Charges on polluters of the environment

Charges on polluters of the environment comprise the charge for emissions into the environment and a special annual charge on greenhouse gas emissions.
 

Charges for emissions into the environment

Charges for emissions into the environment comprise:  

1.   Charge for emissions into the environment of carbon dioxide (CO2),
2.   Charge for emissions into the environment of sulphur oxides in the form of sulphur dioxide (SO2), and
3.   Charge for emissions into the environment of nitrogen oxides in the form of nitrogen dioxide (NO2).

Persons liable to pay the charge are legal and natural persons who, as part of their business activity, own or use a single source of emissions of CO2, SO2 and NO2.

1.  CHARGE FOR EMISSIONS INTO THE ENVIRONMENT OF CARBON DIOXIDE (CO2)

The basis for the calculation of the charge is the quantity of annual emissions of CO2 expressed in tonnes, according to the data in the Environmental Pollution Register.
Persons liable to pay the charge are legal and natural persons who, as part of their business activity, own or use a single stationary point source of emission of CO2. A stationary source of emission of CO2 includes technological processes, industrial plants, devices, and structures emitting CO2 into ambient air in the quantity exceeding 30 tonnes per year.

The quantity of emission of CO2 and corrective incentive coefficient is calculated separately for each source point (the point of discharge of CO2 into ambient air from a single stationary emission point) for the persons liable to pay the charge. Persons subject to this charge will pay it aggregately for all source points.

Charge for emissions of CO2 is paid by the persons subject to the fee in accordance with the decision of the Fund, where unit fee for one tonne of emissions of CO2 amounts to HRK 14.00.

The amount of the charge for emission of CO2 is calculated using the following formula: N = N1 x E x kk, where:
N – is the amount in HRK of the charge for CO2 emissions
N1 – is the fee per one tonne of CO2 emissions (unit charge)
E – is the quantity of CO2 emissions in tonnes in one calendar year
kk – is the corrective coefficient depending on the quantity and source of emissions.
Legal and natural persons who, as part of their business activity, own or use a single source of emissions of CO2 for which they obtained the greenhouse gas emissions permit in accordance with special regulations governing air protection, are not subject to the charge for emissions of CO2.
The method and time limits for the calculation and payment of the charge for emissions of CO2 into the environment, as well as establishing the unit charge, corrective coefficient and more detailed criteria and benchmarks for establishing the amount of the charge for CO2 emissions are regulated in the Ordinance on the method and time limits for calculation and payment of the carbon dioxide emission charge (OG 77/07) and the Regulation on unit charges, corrective coefficients and detailed criteria and standards for determining the fees for emissions of carbon dioxide into the environment (OG 73/0748/092/18).


2. CHARGE FOR EMISSIONS INTO THE ENVIRONMENT OF SULPHUR OXIDES IN THE FORM OF SULPHUR DIOXIDE (SO2)

The basis for the calculation of the charge is the  annual quantity of emissions of SO2 expressed in tonnes, according to the data in the Environmental Pollution Register.
Persons liable to pay the fee are legal and natural persons who, as part of their business activity, own or use a single stationary point source of emission of SO2. A single source of emission of SO2 includes technological processes, industrial plants, devices, and structures emitting SO2 into ambient air in the quantity exceeding 100 kg per year.

The quantity of emissions of SO2 and the corrective incentive coefficient is calculated separately for each source point (the point of discharge of SO2 into ambient air from a single emission point) for the persons liable to pay the charge. Persons subject to this charge will pay it aggregately for all source points.

Charge for emissions of SO2 is paid by the persons subject to the fee in accordance with the decision of the Fund, where unit fee for one tonne of emissions of SO2 amounts to HRK 310.00.

The amount of the charge for emissions of SO2 is calculated using the following formula: N = N1 x E x kk, where:

N – is the amount in HRK of the charge for SO2 emissions
N1 – is the fee per one tonne of SO2 emissions (unit charge)
E – is the quantity of emissions in tonnes in one calendar year
kk – is the corrective coefficient depending on the quantity and source of emissions.
The method and time limits for the calculation and payment of the charge for emissions of SO2 into the environment, as well as establishing the unit charge, corrective coefficient and more detailed criteria and benchmarks for establishing the amount of the charge for SO2 emissions are regulated in the Ordinance on the method and time limits for calculation and payment of the charge for emissions into the environment of sulphur oxides in the form of sulphur dioxide and nitrogen oxides in the form of nitrogen dioxide (OG 95/04 and 142/13) and the Regulation on unit charges, corrective coefficients and detailed criteria and standards for determining the charge for emissions into the environment of sulphur oxides in the form of sulphur dioxide and nitrogen oxides in the form of nitrogen dioxide (OG 71/04, 115/15).


3. CHARGE FOR EMISSIONS INTO THE ENVIRONMENT OF NITROGEN OXIDES IN THE FORM OF NITROGEN DIOXIDE (NO2)
 
The basis for the calculation of the fee is the annual quantity of emissions of NO2 expressed in tonnes, according to the data in the Environmental Pollution Register.
Persons liable to pay the fee are legal and natural persons who, as part of their business activity, own or use a single point source of emission of NO2. A single source of emission of NO2 includes technological processes, industrial plants, devices, and structures emitting into ambient air NO2 in the quantity exceeding 30 kg per year.
 
The quantity of emissions of NO2 and the corrective incentive coefficient is calculated separately for each source point (the point of discharge of NO2 into ambient air from a single emission point) for the persons liable to pay the charge. Persons subject to the fee will pay the charge aggregately for all source points.
 
Charge for emissions of NO2 is paid by the persons subject to the fee in accordance with the decision of the Fund, where unit fee for one tonne of emissions of NO2 amounts to HRK 310.00.
 
The amount of the charge for emissions of NO2 is calculated using the following formula: N = N1 x E x kk, where:
N – is the amount in HRK of the charge for NO2 emissions,
N1 – is the fee per one tonne of NOemissions (unit charge),
E – is the quantity of emissions in tonnes in one calendar year,
kk – is the corrective coefficient depending on the quantity and source of emissions.
The method and time limits for the calculation and payment of the charge for emissions of NO2 into the environment, as well as establishing the unit charge, corrective coefficient and more detailed criteria and benchmarks for establishing the amount of the charge for NO2 emissions are regulated in the Ordinance on the method and time limits for calculation and payment of the charge for emissions into the environment of sulphur oxides in the form of sulphur dioxide and nitrogen oxides in the form of nitrogen dioxide (OG 95/04 and 142/13) and the Regulation on unit charges, corrective coefficients and detailed criteria and standards for determining the charge for emissions into the environment of sulphur oxides in the form of sulphur dioxide and nitrogen oxides in the form of nitrogen dioxide (OG 71/04115/15).


 

Special annual charge on greenhouse gas emissions 

Persons liable to pay the annual charge on greenhouse gas emissions are legal and natural persons who, as part of their business activity, own or use a single point source of emissions of CO2 for which the greenhouse gas emissions permit was obtained, and who is excluded from the emission allowance trading scheme with the decision issued pursuant to a special regulation governing air protection.
A plant operator may file an application for exclusion from the emission allowance trading scheme to the central state authority responsible for environmental protection if:
  • they emit less than 25,000 tonnes of carbon dioxide equivalent in each of 3 preceding consecutive years, in accordance with a verified emissions report,
  • in the case of a combustion plant, if its rated input thermal power is below 35 MW,
  • they implement the measures to achieve an equivalent contribution to reducing greenhouse gas emissions by paying the special annual charge on greenhouse gas emissions.
The special annual charge on greenhouse gas emissions is calculated as the difference between verified emissions from the plant in the previous year and the emission corresponding to the quantity of emission allowances allocated to that plant operator under a special regulation governing the free allocation of emission allowances to plants multiplied by the amount of the unit charge.
 
At the proposal of the minister competent for environmental protection, in accordance with the average market price per allowance in the previous year, the decision on the amount of the unit charge will be adopted by the Government of the Republic of Croatia by 31 March of the current year for the previous year.

Measures for achieving an equivalent contribution to reducing greenhouse gas emissions are laid down in the Regulation on the method of greenhouse gas emission allowance trading (OG 69/12154/1489/20).