Biogas består till stor del av metan men också av koldioxid och luft. För att klargöra att skattebefrielsen för biogas uttryckligen omfattar hela mängden biogas och inte enbart den del som består av metan, föreslår Finansdepartementet att en definition av biogas införs i lagstiftningen.
Enligt den gällande lagen om skatt på energi är biogas en energiprodukt och omfattas därför av skatteplikt. Den nuvarande bestämmelsen som reglerar skattebefrielse för biogas anger att metan som framställts av biomassa är undantagen från skatteplikt. I syfte att klargöra att skattebefrielsen uttryckligen omfattar hela mängden biogas och inte enbart den del som består av metan, föreslår Finansdepartementet att en definition av biogas införs i lagstiftningen.
Finansdepartementet föreslår att biogas ska definieras som en produkt som framställs av biomassa och som till övervägande delen består av metan.
Ändringarna föreslås träda i kraft den 1 januari 2011.
Publicerad: 2009-12-14
Källa: www.regeringen.se ; Regeringen; Hämtad 16 december 2009
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Biogas skall bli skattefritt enligt förslag
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