epia_overview support schemes - 25 08 2010
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8/8/2019 EPIA_Overview Support Schemes - 25 08 2010
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Last update 25 August 2010
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Disclaimer
The information provided in this document:
1. has been collected by EPIA and reflects the most
important support schemes used for PV in main EUcountries. Please refer to the national legislation for more
detailed and last updated information;
2. is not exhaustive. Other EU countries offer support
schemes for PV but are not referenced yet. EPIA is
working on the extension of this document for all EU-27
countries.
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Belgium
2010 Brussels (B) Wallonia (W) Flanders (F)
Green
certificates1-2
Duration 10 years 15 years 20 years
Up to 20 m² (B)
Up to 5 kWp (W)
No size limitation (F)
0.15-0.65 €/kWh 0.455-0.70 €/kWh
( 7 GC / MWh, price ranging from
65 to 100 Eur / GC )
0.35 €/ kWh
This tariff will decrease to
0.33 €/kWh starting in2011.
Next 40 m²(B)
Next 5 kWp (W)
No size limitation (F)
0.15-0.50 €/kWh 0.325-0.50 €/ kWh
( 5 GC / MWh, price ranging from
65 to 100 Eur / GC )
All further m²(B)
10-250 kWp (W)
No size limitation (F)
0.15-0.32 €/ kWh 0.15-0.40 €/ kWh
See detailled info:
http://www.ef4.be/fr/photovoltaiq
ue/cv/
All further kWp (W) 0.15 €/kWh
Tax credits •Private residences (> 5 years): tax reduction of 40% of investment, max 2,770 €/ year/residence
during max 4 years.
•Companies: 13.5 % of installation cost deductable from profit tax
Net metering Possible for installations ≤ 10 kW
1 Brussels and Wallonia Regions give several green certificates for the production of 1 MWh from PV. The value of each green certificate for
Wallonia and Brussels Regions is around 85 € (begin 2010). The value of green certificate is guaranteed in Wallonia at 65 € for PV systems ≤ 10
kWp. Flanders gives 1 green certificate for each MWh and has set a fixed price for PV green certificates of 450 €. This price will decrease to 350
€ starting in 2010 and 330 in 2011. For all Regions, there is a green certificate purchase guarantee at national level. f 15 c € /kWh during 10 years.2 Above the revenues of green certificates, the electricity can be consumed by the producer or sold to an electricity supplier.
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Czech Republic
2010 Fixed FIT Green Bonus
Feed-in tariff
and/or
Green bonus
< 30 kWp 12,25 CZK 11,28 CZK
> 30 kWp 12,15 CZK 11,18 CZK
The FIT and the green bonuses are granted for 20 years.Green bonus: electricity is sold directly to the customer at the market price; the grid operator pays a bonus.
A change from one payment system to the other is possible during the whole lifetime of the system
Tax exemption Income is exempt from taxes (Act No. 586/1992, on Income Tax), in the year of putting in operation and following 5 years.
(amount of income tax: natual persons 15%, legal entities 20%)
Investment
subsidy
Some Municipal subsidies are in place in certain cities.
VAT Reduction Solar system installed on residential building can benefit from a reduction of 10% of the VAT (from 19 to 9%).
Other information The price for electricity from renewable sources and green bonuses are yearly determined by the Energy Regulatory office.
Inflation Tariffs are adjusted to the inflation, by a yearly increase of 2 to 4% based on the index of industrial prices.
Please check the CZK rates (indicative value 1 EUR = 26 CZK)
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France
Soft or green
loans
The government does subsidize “green loans” through financial institutions. The exact terms of the green loans vary per institution
but interest rates fall between 3 and 5% over 5-10 years (20 in some cases).
Tax incentives
Tax credit Tax credit for residential customers for investments related to renewables and energy efficiency on their
main residence. Residential customers get a tax credit of 50% of the material costs (not on the installation
costs). The maximum tax credit amount cannot exceed 8000 € for a single person and 16000 € for a
couple during the period 2005 to 2012. The tax credit mechanism has been extended to the owner-
landlord of an accommodation (more than 2 years-old) and if rented as main residence during at least 5
years to an external member of the (fiscal) family.
The tax credit is limited to PV systems below 3 kWp in order to be cumulative with the FIT.
Reduced VAT
Reduced VAT rate from 19.6% to 5,5% on material and installation cost for residential customer if the
dwelling is more than 2-years old and the PV system size is lower than 3 kWp (residential sector).
Accelerated
amortization
Companies have the possibility to amortize PV investment costs on 12 months.
French Feed-in
tariff
BIPV Simplified
BIPV
Ground Mounted
Except Overseas, tariff varies from 1 to 1,2
depending on the location for systems >
250 kWp
Residential
<3 kWp
Residential
>3 kWp
Education
and Health
sector
Others All buidlings North of
France
South of
France
Overseas
(DOM)
Until 31st August
2010 ( € /kWh)
0.58 0.58 0.58 0.50 0.42 0.3768 0.314 0.40
From 1st
September 2010
( € /kWh)
0.58 0.51 0.51 0.44 0.37 0.3312 0.276 0.352
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Germany I
FITRooftop installations* Ground-mounted
installations (commercial
areas, near traffic routes, on
construction systems)
Ground-mounted in
conversion areas
(no agricultural land)
Ground-
mounted on
agricultural
land
Year
≤ 30 kW > 30 kW > 100 kW > 1.000 kW All sizes
Degression
rate €/kWh Degression
rate €/kWh Degression
rate €/kWh Degression
rate €/kWh Degression
rate €/kWh Degression
rate €/kWh €/kWh
1/1/2009 8% 0.4301 8% 0.4091 10% 0.3958 25% 0.33 10% 0.3194 10% 0.3194 0.3194
1/1/2010 9% 0.3914 9% 0.3723 11% 0.3523 11% 0.2937 11% 0.2843 11% 0.2843 0.2843
1/7/2010 13% 0.3405 13% 0.3239 13% 0.3065 13% 0.2555 12% 0.2502 8% 0.2615 (-) ***
1/10/2010 3% 0.3303 3% 0.3142 3% 0.2973 3% 0.2479 3% 0.2426 3% 0.2537 (-) ***
1/1/2011 L** 10% 0.2973 10% 0.2828 10% 0.2676 10% 0.2231 10% 0.2183 10% 0.2283 (-) ***
1/1/2011 H** 13% 0.2874 13% 0.2734 13% 0.2587 13% 0.2157 13% 0.2111 13% 0.2207 (-) ***
* For rooftop installations above 30kW, the FiT is a mixed FiT. This means that the tariff received is calculated on a pro rata basis according to the installed
capacity.
** The cuts on 1/1/2011 will most likely be higher than 10% as expectations for the market size in 2010 are in the range of 5 GW (11% cut) to 7 GW (13%
cut). The period June to September 2010 will be used as a reference period for the calculation of the cut in January 2011. The same cut will be applied to all
market segments. See the next slide for the percentages according to the size of the market.
*** Systems on agricultural land that did not prove a land development plan before 25/03/2010 will be not eligible for a FiT anymore.
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Germany II : One-time cut & degression 2010/11
Source: BSW
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Germany III
FIT for direct or auto-consumptionRooftop with auto-consumption
(the tariffs shown here do not include the benefit of saving money on the electricity bill related to auto-consumption)
Year
≤ 30 kW > 30 kW* > 100 kW (to maximum 500 kW)*
Net advantage
(in €/kWh)** €/kWh Net advantage
(in €/kWh)** €/kWh Net advantage
(in €/kWh)** €/kWh
1/1/2009 - 0.2501 - - - -
1/1/2010 FiT+0.0362 0.2276 - - - -
1/7/2010 <30% auto-consumption FiT+0.0362 0.1767 FiT+0.0362 0.1601 FiT+0.0362 0.1427
1/7/2010 >30% auto-consumption FiT+0.08 0.2205 FiT+0.08 0.2039 FiT+0.08 0.1865
1/10/2010 <30% auto-consumption FiT+0.0362 0.1665 FiT+0.0362 0.1504 FiT+0.0362 0.1335
1/10/2010 >30% auto-consumption FiT+0.08 0.2103 FiT+0.08 0.1942 FiT+0.08 0.1773
* Until 1/7/2010, there was only a tariff for auto-consumption for PV systems up to 30 kWp. From 1/7/2010 onwards, direct consumption is rewarded for all
systems smaller than 500 kWp.
** The more electricity generated is directly consumed; the higher the remuneration (the threshold value is 30% of auto-consumption).
The net benefit related to auto-consumption of PV electricity is 0.0362 € /kWh when <30% of the electricity produced is directly consumed. When >30% is
auto-consumed; the net benefit over the normal FiT is 0.08 € /kWh. This takes into account the money that is saved on the electricity bill (which is about 0.2
€ /kWh).
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Further support programs
Fiscal incentive • Investment costs for commercial systems (incl. Planning and installation) can be depreciated over a 20 year period and
other costs can be considered as operations cost
• Commercial systems are VAT exempted (VAT is at 19% in Germany)
• In exceptional cases for some commercial systems which operate closely to producing or manufacturing facilities 12.5-27.5 % of investment can be claimed as tax credit
Soft loans • KFW Program “Solarstrom Erzeugen” (No. 140) for private investors: Up to 100% invest, max €50,000, up to 10 years
with 1-2 years free of redemption or up to 20 years with up to 3 years free of redemption at nominal interest rates of 4.15-
4.45% depending on duration, except investors under direct supervision of local authorities
• KFW “ERP-Umwelt- und Energiesparprogramm” for commercial investors: 50% for SMEs, other companies up to 35% of
max. €500,000 invest (in old federal states) alternatively € 1 Mio. Invest (in new federal states), duration 10 years with 2
years free of redemption (in old federal states) alternatively 15 years with 5 years free of redemption , nominal interest
rates between 4-7% (depending on location, duration and credit risk evaluation)
• “KFW Umweltprogramm” for commercial investors: 75% of invest of max €10 mio. per Installation 96% net payment, up
to 20 years duration, with up to 3 years free of redemption, nominal interest rates between 4-7.72%
Investment
Subsidies
Investment subsidies are in place for all the market segments, except the residential one. There's is not a federal support
and subsidies are regionally regulated. More information, in German, con be found following the links:
http://premium.solarfoerderung.de/download/count.cfm?ID=112
http://www.gesetze-im-internet.de/bundesrecht/invzulg_2007/gesamt.pdf
Germany IV
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Greece I
Year Month
Rooftop Systems < 10 kW
( € /MWh)
Mainland grid > 10 kWp
( € /MWh)
Autonomous island
grids > 10 kWp
( € /MWh)
> 100KWp 1p ≤100KWp
2009February n.a
400 450 450August
550
2010February
August 392.04 441.05 441.05
2011February 372.83 419.43 419.43
August 351.01 394.88 394.88
2012February
522.5333.81 375.53 375.53
August 314.27 353.56 353.56
2013February
496.38298.38 336.23 336.23
August 281.38 316.55 316.55
2014February
471.56268.94 302.56 302.56
August 260.97 293.59 293.59
Year ‘n’ from 2015 onwardsSMC= System Marginal Cost
-5% per year 1.3*SMCn-1 1.4*SMCn-1 1.4*SMCn-1
Tariff Payment 25 years 20 years
Digression rate 5 %/year from 2012 10 to 12% per year from August 2011
Inflation adjustment
Adjusted partially (25% of last
year‟s Consumer‟s Price Index)
annually
Adjusted partially (25% of last year‟s Consumer‟s Price Index) annually
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Greece II
2010 Mainland and islands
Investment subsidies
Investments subsidies were valid until January 29th 2010. For those having applied for a grant until that date, the
following apply:
According to the National Development Law, PV installations are eligible for a subsidy from 20% to 40%:
Domestic applications are not eligible
Commercial PV applications are eligible for a grant depending on the size of the company:
Small enterprises may be granted up to 40%
- Medium-sized enterprises may be granted from 30 to 40% of their total installed cost.
- Large enterprises may be granted from 20% to 40% depending on the region the PV plant is constructed in.
The lowest limit of the investment is 100.000 €.
No investment subsidies are foreseen for new applications
VAT reductionResidential customers has to pay VAT for systems up to 10kWp,
Commercial and industrial customers can benefit from VAT exemption.
Fiscal incentive
Small domestic systems are eligible for a 10% tax deduction capped at € 600 per system. In order to be eligible
for this tax deduction though, a property owner has to undergo an energy audit first.Residential systems up to 10 KWp are also exempted from any tax on their solar generated income.
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Italy
2010 BIPV
€ /kWh
BAPV
€ /kWh
Non integrated
€ /kWh
Feed-in tariff
1 - 3 kWp 0.470 0.422 0.384
>3 – 20 kWp 0.442 0.403 0.365
> 20 kWp 0.422 0.384 0.346
•FIT is paid over 20 years.
•There are bonuses, not cumulative, equal to a 5% premium are provided in the some specific cases:
•2% annual degression of the tariffs
•The maximum cumulative power that can be supported by the „Conto Energia‟ is 1200 MW. However, the plants that will
enter into force no later than 14 months - for private owners - and 24 months - for public owners - after the reaching of the
cap they will benefit from both the tariffs and the premium.
•The target set by the government is 3,000 MW by 2016;
Net metering The net metering is applicable to systemsup to 200 kW (industrial ground-mounted systems are not included). Net-metering
is based on the balance of the value of the energy fed into the grid and the value of the expenditures to buy/retire the energy
from the grid. This method can lead to a surplus on behalf of the system operator that will be counted as a credit, capable tocompensate possible future negative balances (credit is maintained). The price which will be applied will be an average of
the values of the national prices per area (“prezzi zonali orari”).
Sell of the
Electricity
The electricity sale is applicable to all the market segments in addition to the incentives granted to the total electricity
production (FIT). The electricity fed into the grid can be commercialized by the producers either through direct sale on IPEX
(Italian Power Exchange) or indirectly through the “dedicated” electricity intake (“ritiro dedicato”) or, otherwise, through the
“on-the-spot trading”.
Tax credits • Reduction of VAT from 20% to 10%
• Reduction in property tax that amounts to less than 4 per mille
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Italy - 3rd Conto Energia (2011-2013) (to be confirmed)
31 Dec 2010 – 30 Apr 2011 30 Apr 2011 – 31 Ago 2011 31 Ago 2011 – 31 Dec 2011
€/kwh €/kwh €/kwh
Type of application
Rooftop
Others
Rooftop
Others
Rooftop
othersBIPV(innovative)*
BAPV BIPV(innovative)*
BAPV BIPV(innovative)*
BAPV
Nominal
Power of the
application
1≤P≤30.44
0.402 0.3620.44
0.391 0.3470.44
0.38 0.333
3<P≤20 0.377 0.339 0.36 0.322 0.342 0.304
20<P≤200 0.40 0.358 0.321 0.40 0.341 0.303 0.40 0.323 0.285
200<P≤1,0000.37
0.355 0.3140.37
0.335 0.3090.37
0.314 0.266
1,000<P≤5,000 0.351 0.313 0.327 0.289 0.302 0.264
P>5,000 N/A 0.333 0.297 N/A 0.311 0.275 N/A 0.287 0.251
Degression
rate
6% year
Tariff Payment 20 years
CAP 3,000 MW by 2013 + 300 MW for innovative BIPV projects, with 14 months grace period
* Innovative BIPV project: GSE will provide guidelines within the 1st of January 2011 to precise what type of project can be considered as “innovative”
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2010 < 30 kWp 30 kWp – 1 MWp
Feed-in tariff
0.3783 €/kWh 0.3492 €/kWh
• Only for rooftop systems
• 3% annual degression of the tariffs• FIT payment fix for 15 years
• CAP : 5 MW
Tax credits Income tax exemption for income generated from electricity sales of 1 – 4 kWp
Investment grants • For private households: 30% per installation for roof or façade systems up to 30 kWp, max €1,650,- / kWp,
duration until end of 2012
• For local authority buildings: 15% of investment costs, max. €900,- / kWp
• For companies: environmental grants of max 50% (for self -consumption purposes)
Luxembourg
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Netherlands
2009
Feed-in tariff
Power range Tariffs CAP
0.6 – 15 kWp 0.291 €/kWh
-2008: 10 MWp
-2009: 15 MWp
-2010: 20 MWp
-2011: 25 MWp
15 kWp – 100 kWp 0.383 €/kWh 5 MW
•FIT paid over 15 years but annual adjustment depending on energy production cost savings for end users
•Tariffs for 2008 will only be paid for in 2009
•Legal duration: until end of 2011
Tax credits • Asset tax exemption (normally 1.2%) for installations up to 54,223 € per year and income tax reduction of 1.3%
of invested amount
• Company tax reduction of 44% of the investment costs between 2,100 € and 111 mio €
• €199,- reduction on environmental tax for energy produced from renewable energies
Beneficial credit terms Green loans with 1 – 2 % reduced interest rates
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Portugal
2010
Feed-in Tariff
For systems <3,68 kW.
0.4 €/kWh for 8 years, then 0.24 €/kWh for 7 years.
Feed-in Tariff is paid for 15 years
Cap: 25 MW/year, 10 MW left for 2010 (September-December)
More information: http://www.apesf.pt/textos.php?id=41
Another FiT law for installations between 3,68 kW and 150 kW is going to be drafted by the parliament in the next months
and should enter into force by the end of the year.
Net metering= General regime
< 5.75 kW (25 A single-phase)
Investment subsidy
•The most recent legislation Portaria 1463/2007 of November 15th, defines the incentive system applicable to SMEs.
- acquisition of renewable equipments (Art. 12, no.1)
- states maximum incentive rate (Art. 15, no.1)
•Support level equals to 35% of the total investment. Start year 2007- End year 2013 Applicable only to SMEs to a
maximum of 250 000 € per project.
VAT Reduction
The reduction of the VAT is applicable to all the market segments in case of the purchase of systems that generate
renewable-energy-sourced electricity. The reduction is applied up to 777 EUR per year and it consist of a reduction of
9% (from 21 to 12 %).
Beneficial credit termsReduction on interest rates of 100%. Applicable only to SMEs for a maximum of 75 000 € per project loan for 5 years and
2 years capital grace period (" carência“). Started on 2007 it will end on 2013.
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2010Power plan
limit size
Tariff 2009 CAP 2009 CAP 2010 CAP 2011
Feed-in tariffs
25 years duration. Fix rate
Type I - Rooftop <20 kW2 MW
0.34 €/kWh 27 MW 30 MW 33 MW
>20 kW 0.312 €/kWh 240 MW 265 MW 292 MW
Type I – CAP 267 MW 295 MW 325 MW
Type II – Ground-mounted 10 MW 0.281 €/kWh233 MW
(133+100)
207 MW
(133+60)162 MW
Total CAP 500 502 488
Tariff and Cap
Variation
Tariffs and caps are adjusted quarterly according to demand in previous quarter:
• If at least 75% of the cap for the previous quarter is reached, rates decrease by a maximum of 2.5%, and the cap is
increased by the same amount.
• Conversely, if less than 50% of the cap is reached, rates increase and caps decrease by the same amount.
• If between 50 and 75% of the caps are reached, incentive levels and caps remain the same.• The annual digression rate is capped at 10%. Annual caps adjust in inverse proportion to digression (e. g. If rates decrease
by 8%, caps will increase by 8%).
Tax Incentives Law 35/2006 establishes a tax rebate of 6% (2008), 4% (2009), 2% (2010) from the annual benefits of the PV system.
Spain
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2009 Power (KWp) Tariff s
Swiss Franc ( €ct/kWh)
Feed-in-Tariff
Ground-based <10 0,65 (40,2)
<30 0,54 (33,4)
<100 0,51 (31,6)
>100 0,49 (30,3)
Rooftop <10 0,75 (46,4)
<30 0,65 (40,2)
<100 0,62 (38,4)
>100 0,60 (37,1)
Integrated (BIPV) <10 0,90 (55,7)
<30 0,75 (46,4)
<100 0,67 (41,2)
>100 0,62 (38,4)
Cap 16 Mio CHF. This cap will be raised to 32 Mio, as soon as the average price of fed- in solar
electricity of new installations will be lower than about 0.62 CHF. As the total cap for all renewables
has been used in the meantime, no raising of the solar cap is possible. The law has to be revised.
No changes expected before 2011.
Other information Tariff for 25 years. Tariff Digression rate for new plants of 8% from 2010. Swiss Franc
(01/09/2008): 1franc= 0.62 €
Investment
subsidies
In the following cantons: AG, AR, BS, FR (almost bailed out), SH, TG, UR, ZH, additionally in some municipalities. Mostly
capped at a few kW.
Switzerland
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UK
2010Up to 4kWp New
Up to 4kWp
retrofit4 to 10 kWp 10 to 100 kWp 100 kWp to 5 MW Standalone
Feed-in Tariff GBP EUR* GBP EUR* GBP EUR* GBP EUR* GBP EUR* GBP EUR*
April 2010->March 20110.361 0.398 0.413 0.456 0.361 0398 0.314 0.346 0.293 0.323 0.293 0.323
April 2011->March 20120.361 0.398 0.413 0.456 0.361 0.398 0.314 0.346 0.293 0.323 0.293 0.323
April 2012->March 2013 0.361 0.398 0.378 0.417 0.33 0.364 0.287 0.317 0.268 0.296 0.268 0.296
New refers to system integrated to new buildings
Retrofit refers to system integrated on existing buildings
Stand alone systems are conceived to feed the grid rather than being consumed on site
Tariffs are index-linked for inflation
alid for 25 years
* 1 EUR = 0.8223 GBP Exchange rate as of 16/08/10
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