The "Special equalization scheme" is an instrument that serves to relieve certain energy-intensive companies of the costs arising from the promotion of renewable energies. Under certain conditions, these companies can apply for a cap on the levy costs for the expansion of renewable energies. Applications must always be submitted by June 30 for the following year to the Federal Office of Economics and Export Control (BAFA) to place.
The Easter Package of 2022 not only involved a revision of the Renewable Energy Sources Act in order to accelerate the expansion of renewable energies and consumers. The system of levies and surcharges in the Energy Financing Act (EnFG) was also restructured. Since then, EEG funding has been financed via the federal budget, with the former EEG levy being abolished.
The CHP levy and the Offshore grid levy remained in place. BAFA has revised the special equalization scheme (BesAR) and limited it to the CHP levy and offshore grid levy. It is intended to ensure that companies remain competitive in international competition by enabling them to reduce their energy costs. The special equalization scheme is administered, regularly reviewed and adjusted by BAFA.
Amount of relief through the special equalization scheme
In general, the combined heat and power levy and the offshore levy only apply to electricity drawn from the public grid. Self-generated PV electricitythat is consumed by the tenant or passed on to tenants is exempt from these levies anyway. liberated. The levy cap under the special equalization scheme applies to companies with a consumption of 1 GWh/year (deductible)is sector-dependent and applies to electricity cost-intensive sectors in Lists 1 and 2 of the EnFG.
Under the special equalization scheme, companies on list 1 only have to pay 15 % of the levies and those on list 2 still have to pay 25 %. BAFA removed the following from both original lists at the beginning of 2023 about 100 industries. However, companies in these sectors can still make use of a transitional or hardship provision in accordance with Section 67 (2) to (5) EnFG until 2028, although the levies are not limited by the full 85 or 75 percent.
The transmission system operators (TSOs) have already announced the surcharges for the 2024 consumption year. According to this, the KWKG levy is 0.275 ct/kWh and the offshore levy is 0.656 ct/kWh. Companies that have submitted a successful application for the special equalization scheme will save a total of around EUR 8,000 per GWh with a levy cap of 15 % or around EUR 7,000 with a levy cap of 25 %.
Green conditionality as a prerequisite for the special equalization scheme
The revised special equalization scheme comprises both a basic procedure and an extended procedure. According to the EnFG, the basic procedure now requires No auditor's certificate which in the past certified the electricity cost intensity as gross value added on the basis of audited annual financial statements. This is now only required if the company opts for the extended procedure (supercap limitation). Since the beginning of 2023, applicants for the basic procedure of the special equalization scheme only have to provide Green conditionality provide evidence. However, the following conditions apply to the application:
- The company must be Industries of Annex 1 or 2.
- Consumption must over 1 gigawatt hour lie. (The consumption of the last completed financial year and the amount of electricity subject to apportionment consumed by the company itself count)
- The company must already 30 % of their electricity consumption through unsubsidized green electricity cover or via a Energy management system or already have Energy efficiency measures have initiated. (Depending on consumption: ISO 50001 / ISO EN 50005 /EMAS or other evidence according to § 30 ENFG)
- The company must at least 50 % of the limitation amount for investments in Decarbonization the production processes or for Efficiency measures if they are forced to participate in EU emissions trading.
Conclusion
The special equalization scheme (BesAR) is still an attractive program for energy-intensive companies to reduce their electricity costs. Since the Easter Package 2022, it only applies to the CHP and offshore grid levy, but is now also open to smaller companies that are not legally obliged to submit audited annual financial statements. Even if companies no longer belong to the listed sectors, they should check carefully on a case-by-case basis whether it is worth applying under the transitional or hardship scheme.