No abstract

No abstract

No abstract

No abstract

SUMMARYEnergy taxation in Sweden is complicated and strongly guides and governs district energy production. Consequently, there is a need for methods for accurate calculation and analysis of e!ects that di!erent energy tax schemes may have on district energy utilities. Here, a practicable method to analyse in#uence of such governmental policy measures is demonstrated. The Swedish Government has for some years now been working on a reform of energy taxation, and during this process, several interest groups have expressed their own proposals for improving and developing the system of energy taxation. Together with the present system of taxation, four new alternatives, including the proposed directive of the European Commission, are outlined in the paper. In a case study, an analysis is made of how the di!erent tax alternatives may in#uence the choice of pro"table investments and use of energy carriers in a medium-sized district-heating utility. The calculations are made with a linear-programming model framework. By calculating suitable types and sizes of new investments, if any, and the operation of existing and potential plants, total energy costs are minimized. Results of the analysis include the most pro"table investments, which fuel should be used, roughly when during a year plants should be in operation, and at what output. In most scenarios, the most pro"table measure is to invest in a waste incineration plant. However, a crucial assumption is, with reference to the new Swedish waste disposal act, a signi"cant income from incinerating refuse. Without this income, di!erent tax schemes result in di!erent technical solutions being most pro"table. An investment in cogeneration seems possible in only one scenario. It is also found that particular features of some alternatives seem to oppose both main governmental policy goals, and intentions of the district heating company.