Guidance

Environmental charge for emissions of nitrogen oxides

Rök från industri, Grums, Värmland
Last reviewed: ‎15‎ ‎November‎ ‎2023

Guidelines for operators subject to the Environmental Charge for Emissions of Nitrogen Oxides from Energy Production Act (1990:630)

Target group

Operators covered by the Act (1990: 613) on environmental tax on emissions of nitrogen oxides in energy production and air laboratories that perform comparative measurement.

Laws (the most important ones)

Enviromental charge

The environmental charge act sets out who is subject to the charge, the amount of the charge and the Swedish EPA’s administrative procedure for the charge.

Emissions of Nitrogen Oxides (NOx) from Energy Production Act (1990:613) (pdf)

Emissions of Nitrogen Oxides (NOx) from Energy Production Act (1990:613), in Swedish

Fiscal considerations

The fiscal aspect of the administration of the charge is regulated by the Tax Procedures Act (Skatteförfarandelag). This Act provides a legal basis for the Swedish EPA’s review of declarations and option to perform an audit. There is also a possibility to make changes to declared data six years retroactively if measurement and calculation errors are identified.

Tax Procedures Act (2011:1244), in Swedish.

Public Access to Information and Secrecy Act (2009:400), in Swedish.

Public Access to Information and Secrecy Ordinance (2009:641), in Swedish.

Ordinances

Regulation

The Swedish EPA has issued a regulation on how facilities subject to the charge are to manage measurement of nitrogen oxide emissions. These include requirements regarding NOx measurement instruments and how to determine flue gas flow rates. There are also requirements regarding comparative measurement.

NFS 2016:13 Regulation on measurement equipment to determine the environmental charge on emissions of nitrogen oxides in energy production (pdf)

NFS 2016:13 Regulation on measurement equipment to determine the environmental charge on emissions of nitrogen oxides in energy production, in Swedish.

Standards (examples)

  • SS-EN 14181 is a standard that addresses quality assurance for automatic measurement systems. The standard applies to large combustion plants and waste-burning plants by referencing the NFS 2002:26 and NFS 2002:28 regulations. Although the standard is not linked to the NOx charge, it applies to many of the facilities that are subject to the NOx charge.
  • ISO 17025 regulates the accredited laboratories work and their accreditation from Swedac.
  • SS-EN 14792:2005 Reference method for measuring NOx. 

About the NOx-charge

In this presentation a background of the Swedish charge on nitrogen oxides is provided along with a deep dive in the validation measurement equipement and quality assurance in the NOx-charge in relation to CEMS.

Youtube video

Regulation on measuring nitrogen oxides in energy production

According to the Environmental Charge for Emissions of Nitrogen Oxides from Energy Production Act (1990:613), Section 5, “Actors who continually measure and register emissions using measurement tools that meet specific requirements are permitted to calculate the charge based on their measurements”. 

For this reason the Swedish EPA has decided to issue a regulation on using measurement equipment to determine the environmental charge on emissions of nitrogen oxides (NOx) in energy production, identifying the “specific requirements” that must be met for a plant to be permitted to calculate the charge based on its own measurements.

The Swedish EPA’s regulation (NFS 2016:13) on measurement equipment to determine the environmental charge on emissions of nitrogen oxides in energy production (in Swedish)

Guidelines on NFS 2016:13

The Swedish EPA has decided to issue two sets of guidelines for NFS 2016:13. They are intended for:

  • facilities subject to the charge 
  • air analysis laboratories that perform comparative measurement

Guidelines on measuring nitrogen oxides for facilities subject to the charge

These guidelines are intended for companies operating facilities that are subject to the charge and that measure nitrogen oxides (NOx) according to NFS 2016:13.

The guidelines were first published on 1 June 2017 and an updated version applies from 1 April 2019. The main changes in the updated guidelines compared to those published previously are found in sections 6, 7, 10, 19, 20 and 31. These sections contain clarifications on how the regulation is to be interpreted.

Guidelines for NFS 2016:13 – for operators (pdf 885 kb).

Guidelines for air analysis laboratories that perform comparative measurement

These guidelines are aimed at accredited air analysis laboratories and accredited measurement consultants performing comparative measurement for organisations subject to the nitrogen oxide charge.

The guidelines were first published on 9 June 2017 and an updated version applies from 1 April 2019. The main changes in the updated guidelines compared to those published previously are found in sections 19 and 20 and on pages 5–10 in the guidelines. These sections and pages contain clarifications on how the regulation is to be interpreted.

Guidelines for NFS 2016:13 – Comparative measurement (in Swedish, pdf 863 kb).

Guidelines for utilised energy

In addition to the NFS 2016:13 there are also guidelines on utilised energy intended for companies with facilities that are subject to the charge. These guidelines explain what the Swedish EPA considers to be utilised energy based on the Section 3 of Environmental Charge for Emissions of Nitrogen Oxides from Energy Production Act (1990:613).  

Utilised energy (in Swedish, pdf 119 KB)

Operations subject to the charge

Companies operating boilers, gas turbines and stationary combustion engines for electricity and/or heat production with an annual output of at least 25 gigawatt hours are subject to the NOx charge. 

The Act (1990:613) sets out who is subject to the charge and which exemptions apply.

Facilities subject to the charge are to declare the amount of NOx emissions they have generated and how much energy they have produced during the year. The declaration must be submitted no later than 25 January the year after the energy was produced. Swedish EPA officers register and review declarations to ensure that the information provided is reasonable and accurate. If there are any queries or if any information is missing in a declaration the Swedish EPA contacts that facility.

Energy credit

Once all declarations have been reviewed, the NOx emissions are totalled and the total charge is calculated. The Swedish EPA also totals the amount of energy produced. Administrative costs are deduced from the total charge.

The energy credit is then calculated – this is the amount credited to the facilities for the energy they have produced.

The facilities subject to a charge receive a payment order at the beginning of September. Once payment has been received, funds are disbursed to those with low emissions in relation to their energy production.

Audit for a fair system

In order to ensure a fair system, the Swedish EPA conducts an audit every year. One of the criteria is that all facilities use the same methods and produce their data on NOx emissions and utilised energy in the same way. During the audit the Swedish EPA verifies that 

  • the facilities visited are taking measurements; 
  • calculations are performed correctly;
  • the facilities have routines in place to manage any problems.

If any errors are identified, the Swedish EPA may change the charge based on data from the audit. The Swedish EPA mainly performs audits in the autumn and usually on site at the facility.

Comparative measurement of measurement equipment

At least once a year the facilities’ measurement equipment must be checked using a process of comparative measurement. The facility’s measurements are compared with independent measurements produced by an accredited lab.

Test comparisons

The Swedish EPA coordinates test comparisons to ensure that accredited labs make correct comparative measurements. The results are used by Swedac which provides accreditation to labs and also supports the actors ordering measurements. 

Change of charge

The NOx administrative process is based on tax laws and, accordingly, changes to charges and energy credits can be applied six years retroactively. Changes can be made at the initiative of both the Swedish EPA and the relevant facilities.

E-service for declaration of NOx emissions

Nitrogen dioxide declarations are submitted via the e-service E-NOx. Declarations must be submitted to the Swedish EPA no later than 25 January. Log in with your username and password. If you have not used the service before, you will need to create an account.

e-service: E-NOx – Declaration of NOx emissions (in Swedish)

The e-service provides the following:

  • Registration of new users
  • Declaration log in
  • Detailed information on how to declare emissions

Appeal a decision

If you are not satisfied with the energy credit you received you can appeal the decision with the county administrative court. If you intend to file an appeal, you must notify the Swedish EPA within three weeks of the date you received the decision.

If you are not satisfied with the Swedish EPA’s environmental charge decision, you have two options to have the decision changed. You can either ask the Swedish EPA to review the decision or you can appeal the decision with the country administrative court.

More information on this is provided when the decision is issued.

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