Refund Individual Investments in Res Heating Systems through Direct Tax Measures (REFUND+)

Project programme
Period
01.11.2006 - 30.06.2009
Project status
Completed
Project table
Project website

Direct tax measures (income tax credits, income tax reductions and tax allowances) are being used today by four Member States to reduce high investment cost of individual renewable heating systems: Austria, Belgium, France, Italy and Portugal. REFUND+ will evaluate these experiences through a bottom-up economic investigation of impacts and a qualitative study among consumers and installers. Overall cross-country analysis will determine best practises, success or failure factors. Implementation of such instruments will be simulated in two case studies on Lithuania and Poland. The consortium will devise operational recommendations directed to policy makers so as to enable them to optimise their tax policies and to facilitate adoption of such support policies in the countries where such do not exist. Findings will be disseminated through five national workshops, two regional conferences in CEECs, presentations to the IEA and Council of Europe and a closing conference.

Results

  • Monitoring of the impacts of direct fiscal measures in each country.
  • Comparison of the national experiences so as to bring out best practices.
  • Identification of the success or failure factors.
  • Simulation of potential direct tax impacts on the Polish and Lithuanian markets and definition of best way forward.
  • Elaboration of operational recommendations towards corrective actions and definition of optimum application modalities for future systems.

LEI activities in the Project

The original solutions for modeling of individual home heating systems in energy planning models were developed. In the project, they were applied in two case studies focusing on Lithuania and Poland. The impact of different support schemes for the installation of heating systems using renewable energy sources in individual homes has been assessed by modeling Lithuanian individual heating systems. Based on these findings recommendations for application of various support schemes were devoloped.

Total cost: 798 069 EUR

Coordinator: Observatoire des énergies renouvelables, France

Partners: 

  • Observatoire des énergies renouvelables, France
  • Vienna University of Technology (Technische Universitaet Wien), Austria
  • Vlaamse instelling voor technologisch onderzoek N.V., Belgium
  • Lietuvos Energetikos Institutas, Lithuania
  • CLN Instytut Badawczy Paliw i Energii Odnawialnej (CLN Centralne Laboratorium Naftowe), Poland
  • Consultores em Energia, Lda, Portugal

Project Team

Name, surname Office phone. e-mail

LEI Representative
 
Arvydas Galinis 326-AK +37037401957 Arvydas.Galinis@lei.lt

Project Team
 
Vidas Lekavičius 311-AK +37037401986 Vidas.Lekavicius@lei.lt
Dalius Tarvydas 433-AK +37037401960 Dalius.Tarvydas@lei.lt
Egidijus Norvaiša 312-AK +37037401955 Egidijus.Norvaisa@lei.lt