Excise tax rebates for biofuels

Source: JOIN IEA/IRENA Policy and Measures Database
Last updated: 5 March 2013

As of 1 January 2007, biofuels blended with petrol and diesel as well as those used as pure fuels for transport benefit from excise tax reductions in the form of rebates. Blended end products comprise petrol blends with ethanol, bioethanol derivatives ETBE and TAEE, and diesel blends with esters. Petrol and diesel blends must contain at least 2% biofuel to benefit from the excise tax rebate. Biofuels sold to producers of biofuel blends are fully exempt from excise tax. More specifically, petrol biofuel blends benefit from a PLN 1500 per 1000 litres rebate (normal rate PLN 1565/1000L), while diesel biofuel blends benefit from a rebate of PLN 1000 per 1000 litres (normal rates between PLN 1048 and PLN 1190/1000L depending on sulphur content) . Biofuels used as pure transport fuels benefit from a rebate of PLN 1680 per 1000 litres (normal rate PLN 1882/1000L). The rebates are granted per litre of biofuel added to the blend. For bioethanol derivates ETBE and TAEE, these are granted only for the portions derived from biomass (47% and 40% respectively).

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