Keskkonnatasude seadus (KeTS)

§ 1. Scope of application of Act

(1) This Act provides the charge for the right of use of the environment, including the natural resource charge and the grounds for determining the charge for compensation for environmental nuisances, the rates of the pollution charge, the procedure for calculation and payment thereof, and the grounds and specific purposes for using state budget revenue obtained from environmental use.

(2) The provisions of the Administrative Procedure Act apply to the administrative proceedings prescribed by this Act, taking account of the special rules for this Act.

§ 2. Bases for establishment of environmental charges

Environmental charges are established and imposed based on the need for environmental protection, the economic and social situation of the state and, in the events provided in this Act, also based on the value created by natural resources subject to the charge and the state’s goal of earning revenue, the environmental nuisance caused as well as the purpose and manner of use of the environment.

§ 3. Environmental charges

(1) For the purposes of this Act, ‘environmental charge’ means the price of the right of use of the environment.

(2) For the purposes of this Act, ‘environmental use’ means:

2) extraction of a mineral resource;

3) water abstraction;

4) fishing;

5) hunting;

6) emission of pollutants into ambient air, a water body, groundwater or soil;

7) waste disposal by way of landfilling or other activities that result in the emission of waste into the environment (hereinafter waste disposal);

7¹) waste incineration for the purpose of energy recovery (hereinafter waste incineration for energy recovery or energy recovery);

8) production of electricity from wind energy;

9) deforestation.

(3) Environmental charges are divided into the natural resource charge, the pollution charge, and the charge for compensation for environmental nuisances.

(4) Natural resource charges are paid at the rates established on the basis of this Act. The condition, place of use, quality and deficiency of the reserves and the environmental hazards of the manner of use of the reserves of natural resources, the need to protect other natural resources and, in the events provided in this Act, also the value generated by natural resources subject to the charge are taken into account upon establishing the rates. A mineral resource extraction charge that exceeds the minimum rates provided in this Act is established based on the state’s goal of earning revenue. In the event of an energy mineral resource, the added value generated by the energy mineral resource is relied upon in addition to the goal of earning revenue.

(5) For the purposes of this Act, a natural resource is deemed to be deficient where the quality and quantity thereof is essential for the economic growth of the state, but its reserves are limited.

(5¹) The objective of compensating for the loss of carbon stock and carbon removal capacity in the land use sector due to deforestation is taken into account upon establishing the rate of deforestation charge on forest land.

(6) The pollution charge is paid at the pollution charge rates established by this Act. The sensitivity to pollution of the emission site, the hazardousness of the pollutant, the use of the best available techniques and the principles of a circular economy are taken into account upon establishing the charge rates.

(7) The charge for compensation for environmental nuisances is paid according to the principles established in and on the basis of this Act. The extent, area of influence and intensity of the environmental nuisance caused by the activity are taken into account upon establishing the charge rates and the grounds for their calculation.

§ 4. Purpose of imposing environmental charges and general principles of use thereof

(1) The purpose of imposing environmental charges is to prevent or reduce the possible harm related to environmental use, including the use of natural resources, emission of pollutants into the environment and disposal of waste, encourage more effective use of natural resources and waste, compensate for environmental nuisances, and earn revenue for the state from granting use of natural resources.

(2) The proceeds from environmental charges are divided, to the extent provided by this Act, between the state budget and the budgets of the local authorities determined based on the location of the environmental use or on another basis.

(3) In the state budget, funds are allocated to the Ministry of Climate out of state revenue received from environmental use for the attainment of the purposes provided in § 1 of the General Part of the Environmental Code Act, including for the reproduction and protection of renewable natural resources, for the preservation of carbon stock, the enhancement of carbon removal, the promotion of a circular economy and the protection and sustainable management of forests.

(5) The division of funds from the charge for compensation for environmental nuisances is based on the principle of proximity, the parties most affected and their right to compensation for environmental nuisances.

§ 5. Obligation to pay environmental charges

(1) A person who, on the basis of an environmental permit or another basis provided by an Act, has been granted the right to remove natural resources from their natural state, emit pollutants into the environment, incinerate waste for energy recovery or dispose waste, or who has performed those acts without the corresponding right, pays environmental charges, unless otherwise provided by this Act.

(2) For the purposes of this Act, ‘environmental permit’ means:

1¹) environmental permit granted for the activities specified in subsection 1 of § 41 of the General Part of the Environmental Code Act;

2) permit for consumption or transfer of extracted mineral matter;

3) integrated environmental permit;

5) fishing authorisation of a fishing vessel, fisherman’s fishing authorisation, special purpose fishing authorisation, document in proof of payment for the right to fish for recreation, or a fishing card;

6) document certifying payment of the hunting charge or an electronic confirmation thereof;

10) notice of commencement of building work and permit for use of a wind power plant;

11) forest notice submitted for deforestation.

(3) The obligation to pay environmental charges does not extend to persons who use the environment to an extent which does not require an environmental permit, unless otherwise provided by this Act.

(4) Where a person uses natural resources, emits pollutants into the environment, incinerates waste for energy recovery or disposes waste in quantities exceeding the quantity allowed by the environmental permit, ignoring the obligation to hold a permit or doing so at a prohibited location, the person pays environmental charges at an increased rate.

(5) Where pollutants are emitted into the environment or waste is disposed from a fuel terminal, motor vehicle, floating vessel, aircraft or train at a location not prescribed for such purposes regardless of the reason why the pollutants were emitted into the environment or the waste was disposed, the pollution charge is paid by the owner of the fuel terminal or by the person in direct possession of the motor vehicle, floating vessel, aircraft or train.

(6) No environmental charge is collected where the use of natural resources, emission of pollutants into the environment, energy recovery or disposal of waste without an environmental permit or in a quantity exceeding the allowed quantities:

1) is carried out to prevent damage on an even larger scale than the damage caused by such activity;

2) is carried out to prevent an accident which may cause loss of human life;

3) is caused by a natural disaster or carried out to eliminate the results of a natural disaster.

(6¹) No environmental charge is collected where the redirection of groundwater is inevitable in order to protect construction works erected on a legal basis, except in the event of an unreclaimed mine or quarry.

(7) In the events specified in subsections 6 and 6¹ of this section, the minister in charge of the policy sector makes a decision on release from payment of environmental charges based on a reasoned request by a person due to pay the said charges, unless otherwise provided by this Act.

§ 6. Substitution of environmental charges

The minister in charge of the policy sector may substitute the obligation to pay environmental charges on the conditions and in the amount provided in this Act by an obligation to finance measures that prevent or reduce environmental damage.

§ 7. Natural resource charges

Natural resource charges include the following:

1¹) deforestation charge;

2) mineral resource extraction charge;

3) charge for special use of water;

4) fishing charge;

5) hunting charge.

§ 8¹. Deforestation charge

(1) The deforestation charge is paid for the right to deforest forest land. The deforestation charge is paid by the submitter of the forest notice.

(1¹) Where deforestation is planned without submitting a forest notice for the purpose of ensuring national security, including military national defence, on national defence land or on land intended for other purposes in the event provided in subsection 1¹ of § 18 of the Land Cadastre Act, or on land on which a construction work that serves national defence purposes or a planned construction work that serves national defence purposes is located as provided in subsections 1 and 1¹ of § 115 of the Building Code, or on land necessary for the maintenance thereof, the deforestation charge is paid by the relevant government authority.

(1²) Where deforestation is planned without submitting a forest notice on land on which a construction work that serves national defence purposes or a planned construction work that serves national defence purposes which belongs to a private legal person is located in the event provided in subsection 1¹ of § 115 of the Building Code, or on land necessary for the maintenance thereof, or on land intended for other purposes in the event provided in subsection 1¹ of § 18 of the Land Cadastre Act, the deforestation charge is paid by the private legal person.

(2) The deforestation charge rate and the methodology for the calculation thereof is established by a regulation of the minister in charge of the policy sector.

(3) The amount of organic carbon stored in forest land in Estonia per area unit, the carbon removal potential of forest land per area unit and the average market price of greenhouse gas emissions in the European Union in the ten years preceding the calculation of the charge are taken into account upon establishing the deforestation charge rate.

(4) The minimum deforestation charge per hectare of forest land to be deforested is 4,000 euros and the maximum is 8,000 euros.

(5) No deforestation charge is levied where:

1) deforestation is done for the purpose provided in clause 2 of subsection 2 of § 32 of the Forest Act;

2) land improvement systems are reconstructed, environmental protection works are built in existing land improvement systems, land improvement systems are maintained or state border infrastructure is maintained;

3) existing tracks are maintained;

4) deforestation is done on an area smaller than 0.1 hectares;

5) deforestation is done for the purpose of restoring a habitat type listed in Annex I to Council Directive 92/43/EEC on the conservation of natural habitats and of wild fauna and flora (OJ L 206, 22.07.1992, pp 7–50) or a habitat of a protected species entered in the Estonian Nature Information System, or if deforestation is done on a natural object with a surface area placed under protection on the basis of the Nature Conservation Act, by performing the activities prescribed in the protection procedure, in the management plan and in the action plan for a habitat or for the conservation and management of a species, in order to achieve the conservation objective;

6) deforestation is done to restore the hydrological regime of mires damaged by drainage;

7) structures and equipment for leading off storm water are reconstructed or maintained, including ditches for leading off storm water for the purposes of the Public Water Supply and Sewerage Act.

(6) In determining the size of the area to be deforested, the area is measured to the nearest 0.1 hectare.

§ 9. Mineral resource extraction charge

(1) The mineral resource extraction charge is paid for the extraction, use or rendering unusable of a mineral resource belonging to the state.

(2) The rates for the mineral resource extraction charge are established by a regulation of the Government of the Republic. The rate for the extraction charge is established per ton or cubic metre of the mineral resource, taking into account the minimum and maximum rates specified in subsection 3 of this section.

(3) The minimum and maximum rates of the mineral resource extraction charge for the extraction of mineral resources belonging to the state are the following:

1) dolomite – 0.76 and 5.24 euros per cubic metre;

2) phosphate rock – 1.53 and 3.19 euros per ton;

3) basement building stone – 1.27 and 2.57 euros per cubic metre;

4) gravel – 0.57 and 3.38 euros per cubic metre;

5) sand – 0.25 and 3.19 euros per cubic metre;

6) limestone – 0.83 and 5.11 euros per cubic metre;

7) oil shale – 0.275 and 13 euros per ton;

8) clay – 0.51 and 1.91 euros per cubic metre;

9) peat – 0.29 and 2.87 euros per ton.

(4) No charge is levied for the extraction of a mineral resource not specified in subsection 3 of this section.

(5¹) Upon calculation of the extraction charge for the extraction of sand and gravel on land below the groundwater level without lowering the level, the coefficient is 0.5.

(6) The rates for peat extraction charge apply to calculated peat at 40 per cent of moisture content.

(7) No charge for mineral resource extraction is levied where:

1) the mineral resource or rock, sediments, liquid or gas not registered as a mineral resource is extracted by the owner of an immovable who is a natural person for the purposes specified in subsection 1 of § 95 of the Earth’s Crust Act;

2) the mineral resource is used or rendered unusable to an extent that is necessary for the protection of property or the environment in an emergency such as fire, flood or other accident. The issuer of the extraction permit determines the quantity of the mineral resource for which the extraction charge is not levied based on a written request of the holder of the extraction permit.

(8) The quality and deficiency of the mineral resource, the need to protect related mineral resources, the ecological value of the extraction sites, the extraction conditions, the need to encourage more efficient use of mineral resources, the value generated by mineral resources, the area of use of mineral resources, and the possibilities of use of alternative materials for the same purpose are taken into account upon establishing the extraction charge rates. A mineral resource extraction charge that exceeds the minimum rates provided in this Act is established based on the state’s goal of earning revenue. In the event of an energy mineral resource, the added value generated by the energy mineral resource is relied upon in addition to the goal of earning revenue.

(9) The mineral resource extraction charge or the charge for the extraction of rock, sediments, extracted mineral matter or overburden not registered as mineral resources, but that has been declared equal to a mineral resource must be paid for surplus mineral resources generated upon construction and building of a land improvement system and consumed within the boundaries of the same immovable, or for the transfer of extracted mineral matter or consumption thereof outside the immovable, and for the transfer of overburden covering mineral resources removed upon open-cast mining and of mineral resources or any rock or sediments not registered as mineral resources removed from the natural state in the mine service plot and consumption thereof outside of the mining claim or the mine service plot.

(9¹) The obligation to pay the charge provided in subsection 9 of this section does not apply to the extracted mineral matter generated in the quantity specified in a project for cleaning roadside ditches or design documentation for building utility networks and technical infrastructure or, upon absence of such a project or design documentation, to extracted mineral matter generated in a quantity reasonable upon performance of the corresponding work and to extracted mineral matter obtained upon road construction if the extracted mineral matter is used for the same object.

(9²) The obligation to pay the charge provided in subsection 9 of this section does not apply to the extracted Quaternary mineral matter generated upon the construction of roads and railways in state ownership, in the volume determined in the corresponding design, regardless of its place of use.

(10) The mineral resource to which rock, sediments, extracted mineral matter or overburden not registered as mineral resources is declared equal is determined by the Environmental Board based on available information. Upon payment of the extraction charge, the charge rate of the sub-class of the equal mineral resource with the lowest charge rate is applied. Where rock, sediments, extracted mineral matter or overburden not registered as mineral resources is not equal to any of the mineral resources specified in subsection 3 of this section in terms of characteristics or area of use, no mineral resource extraction charge is levied for it.

§ 9¹. Energy mineral resource extraction charge

(1) For the purposes of this Act, ‘energy mineral resources’ means:

1) oil shale;

2) well humified peat.

(2) The added value generated by the mineral resource subject to the charge is taken into account upon establishing energy mineral resources extraction charges. The rates of the charges and the price levels serving as the basis for their validity are established by a regulation of the Government of the Republic.

(3) The Ministry of Climate follows changes in the market values of energy products produced from energy mineral resources and factors that affect the value created by energy mineral resources, on the basis of which the Government of the Republic imposes rates on energy mineral resources, and the Ministry regularly publishes the results of the analysis on its website.

(4) Where necessary, the Government of the Republic makes a proposal to raise the maximum rate of the energy mineral resource extraction charge, provided that it is needed for earning fair revenue in a foreseeable period.

§ 10. Charge for special use of water

(1) The charge for special use of water is paid for the right to abstract water from a water body or aquifer pursuant to the procedure for special use thereof, except in the events provided in subsection 2 of this section.

(2) No charge for special use of water is levied where water is abstracted:

1) for generation of hydro energy;

2) for irrigation of agricultural land, including greenhouses;

3) for aquaculture purposes.

(3) The Government of the Republic establishes by a regulation the rate of the charge for special use of water for the abstraction of one cubic metre of water taking into account the minimum and maximum rates provided in subsection 4 of this section.

(4) The minimum and maximum rates of charge for special use of water in euros per one thousand cubic metres are the following:

1) surface water – 14.65 and 38.34;

2) surface water as cooling water – 1.55 and 7.66;

3) water from the Quaternary period aquifer – 30.65 and 70.30;

4) water from the Devonian to Ordovician-Cambrian period aquifers – 40.90 to 95.86;

5) water from the Cambrian-Vendian period aquifer – 44.70 and 102.25;

6) use of potable quality water from the Cambrian-Vendian period aquifer for technological purposes, except for production of foodstuffs – 82.40 and 191.7;

7) mineral water used for drinking – 1,469 and 2,300.81;

8) mineral water for therapeutic baths – 146.90 and 230.08;

9) water pumped out of quarries – 9.58 and 63.91;

10) water pumped out of mines – 25.56 and 77.84.

(5) The nature of the water body, aquifer and the deficiency and manner of the use of water abstracted are taken into account upon establishing the rate of the charge for special use of water.

(6) The rate of the charge for special use of water for water to be redirected is, depending on the essential similarity of the activity to the respective type of special use of water, equal to the rate of the charge for special use of water established taking into account the minimum and maximum rate provided in clause 9 or 10 of subsection 4 of this section. Based on available information, the Environmental Board determines the type of special use of water whose charge the rate of the charge for special use of water for water to be redirected is declared equal to.

§ 11. Fishing charge

(1) The fishing charge is paid for the right to fish and collect aquatic plants:

1) from water bodies under the jurisdiction of the Republic of Estonia or parts of such water bodies;

2) from water bodies outside of the jurisdiction of the Republic of Estonia where the fishing rights on such water bodies have been issued or guaranteed by the Republic of Estonia.

(2) The rate of the fishing charge is established, taking account of the limits and requirements provided in this section:

1) for commercial fishing, by the Government of the Republic for each calendar year, based on the special characteristics of the fishing grounds, the type of fishing gear and its fishing capacity, or the fishing opportunities to be divided on the basis of an international agreement;

2) for special purpose fishing, by a regulation of the minister in charge of the policy sector, whereby breeder fish are caught to collect roe needed for the production of restocking material or to collect hypophysis for business purposes based on the conservation status of the species of fish caught, the possibilities of natural spawning in the given water body, the sexual maturity and sex of fish and the first buying-in price;

3) for recreational fishing, by a regulation of the minister in charge of the policy sector, based on the fishing season, fishing area, the type of fishing gear, its fishing capacity and the value of the species of fish caught.

(3) The fishing charge is not collected for:

1) special purpose fishing rights, except where breeder fish are caught to collect roe needed for the production of restocking material or to collect hypophysis for business purposes;

2) commercial fishing rights where the fishing rights are not guaranteed by the Republic of Estonia. In such event, the person who has been granted the fishing right pays for the expenses of the observer’s stay on board of the vessel where the presence of an observer is required;

3) recreational fishing rights from pre-school children, students younger than 16 years of age, pensioners, unlawfully repressed persons, persons treated as repressed persons and disabled persons, unless the recreational fishing is performed on the basis of a fishing card.

(4) The limit rates for the fishing charge are the following:

1) upon commercial fishing, up to four per cent of the normal value of the quantity of fish caught on the average or of individuals caught during the year preceding the year of establishment of the charge with fishing gear or per fishing day on a fishing ground, but not less than 10 euros, except for the events provided in subsections 5 and 6 of this section or where the fishing charge has been established by an international agreement or where the fishing charge concerns a lamprey trap which must not be less than 1.2 euros. The fishing charge per one individual may be less than 1 euro;

2) between 126 and 320 euros per fishing day, between 2.5 and 120 euros per ton of caught fish, between 10 and 500 euros per fishing gear per year, except for a lamprey trap for which the fishing charge may be between 1.2 and 3 euros and between 0.6 and 10 euros per individual. The fishing charge per fishing gear used for fishing eel is up to 1,000 euros per year. The fishing charge per Danish seine used on Lake Peipus is between 1,300 and 5,000 euros per year;

3) between 0.12 and 10 euros per individual or kilogramme of fish upon special purpose fishing;

4) between 0.06 and 13 euros per twenty-four hour period upon recreational fishing. The recreational fishing charge for the right to fish with a dipnet or trap is between 2 and 13 euros per fishing gear per twenty-four hour period.

(5) For internal water bodies where the state invests in the restocking of eel resources, the fishing charge is determined per fishing gear used for fishing eel, taking into account all costs relating to eel restocking incurred between the seventh and twelfth preceding year in such water bodies. For such purposes, 60–100 per cent of the average cost of eel restocking incurred during the period in question is divided by the number of the fishing gear that is permitted during the year in question and with regard to which the charge is established.

(6) In order to regulate fishing effort, a fishing charge higher than that arising from subsection 4 of this section may be established for individuals or fishing gear used to fish the species of fish the resources of which are limited on the proposal of a research institution. The higher fishing charge must not exceed 60 per cent of the normal value of the quantity of fish caught on average or of individuals caught during the year preceding the year of establishment of the charge with fishing gear or per fishing day on a fishing ground.

(7) The starting price at an auction for a fishing opportunity is equal to the size of the fishing charge established based on the methodology provided in this section.

§ 12¹. Hunting charge

(1) The hunting charge is paid for the right to hunt.

(2) The amount of the hunting charge and the procedure for payment and verification of payment thereof are established by a regulation of the minister in charge of the policy sector, taking account of the limits provided in this section.

(3) The minimum hunting charge is 10 euros and the maximum hunting charge is 25 euros per year.

§ 14. Grounds for imposing pollution charge

(1) The pollution charge is imposed in the event of emission of pollutants into the ambient air, a water body, groundwater or soil, and upon waste disposal or waste incineration for energy recovery.

(2) The pollution charge is not imposed where pollutants are emitted into the ambient air, a water body, groundwater or soil, or where waste is disposed or incinerated for energy recovery in quantities and manners for which a permit is not required as well as in the events specified in subsection 6 of § 5 of this Act and other events provided by an Act.

§ 16. Imposing pollution charge upon emission of pollutants into ambient air

The pollution charge is imposed where the following pollutants are emitted into the ambient air from a stationary source of pollution:

1) sulphur dioxide (SO2) or other inorganic sulphur compounds;

2) nitrogen oxide (NOx) or other inorganic nitrogen compounds;

3) ammonia (NH3);

4) fine particulate matter (PM10);

5) volatile organic compounds for which separate air quality limit values and target values have been established on the basis of subsections 1 and 2 of § 47 of the Atmospheric Air Protection Act, including groups of xylenes (all isomers) and aromatic hydrocarbons;

6) volatile organic compounds in total, except for the compounds specified in clause 5 of this section and methane (CH4);

7) heavy metals and compounds of heavy metals;

8) mercaptans;

9) hydrogen sulphide (H2S);

10) carbon monoxide (CO);

11) carbon dioxide (CO2).

§ 17. Imposing pollution charge upon emission of pollutants into water bodies, groundwater and soil

(1) The pollution charge is imposed where the following is emitted into water bodies, groundwater or soil:

1) organic matter;

2) phosphorous compounds;

3) nitrogen compounds;

4) suspended particles;

5) sulphates;

6) monophenols;

7) oil, oil products, mineral oil or liquid products obtained from the thermal treatment of solid fuel or other organic matter;

8) water which has a hydrogen ion exponent (pH) above 9.0 or below 6.0;

9) other substances hazardous to the aquatic environment for the purposes of the Water Act, which have not been specified in this subsection.

(2) The pollution charge is not imposed with regard to the quantities of the substances and compounds specified in clauses 1–4 of subsection 1 of this section the emission of which into the environment is permitted under or on the basis of the Water Act, provided that these substances and compounds are emitted into a water body, groundwater or soil for the purpose of growing living organisms, including plants, animals and mushrooms.

(3) The pollution charge is not levied where the substances and compounds specified in subsection 1 of this section are emitted into a water body, groundwater or soil by storm water through a storm water sewer and such water is in compliance with the average limit values established on the basis of the Water Act for the substances and compounds specified in clauses 1–7 and 9 of subsection 1 of this section.

(4) The pollution charge is not levied where the substances and compounds specified in subsection 1 of this section are emitted into a water body, groundwater or soil via the spillway of a combined sewerage system triggered automatically due to a high level of storm water, provided that wastewater is diluted with storm water at a ratio of 1:4.

(5) Where the storm water quality indicators specified in subsection 3 of this section do not correspond to the average limit values established on the basis of the Water Act for the substances and compounds specified in clauses 1–7 and 9 of subsection 1 of this section, the pollution charge is paid for the quantity exceeding the limit values of the pollutants in accordance with § 20 of this Act.

§ 18. Imposing pollution charge upon waste disposal

(1) The pollution charge is imposed upon waste disposal for the purposes of the Waste Act, except upon:

1) activities carried out in preparation for the emission of waste into the environment;

2) temporary emission of waste into the environment for the purpose of its biological degradation or land treatment in waste management facilities prescribed for such purposes;

3) waste incineration where the pollution charge is imposed for emission of the pollutants created by the incineration process into the ambient air.

§ 18¹. Imposing pollution charge upon energy recovery

(1) The pollution charge is imposed where non-hazardous waste is incinerated for energy recovery, except for wood waste.

(2) For the purposes of this Act, ‘wood waste’ means wood material that has been scrapped during wood processing, manufacturing, construction, and demolition activities, as well as in commercial, landscaping or household settings, and, in certain cases, as a result of forest management.

§ 19. Pollution charge rates upon emission of pollutants into ambient air

(1) The pollution charge rates per one ton of pollutant upon emission of pollutants into the ambient air are the following:

1) sulphur dioxide (SO2) or other inorganic sulphur compounds: as of 1 July 2024, 160.01 euros; as of 1 January 2025, 176.01 euros; as of 1 January 2026, 193.61 euros; as of 1 January 2027, 212.97 euros;

2) nitrogen oxide (NOx) or other inorganic nitrogen compounds: as of 1 July 2024, 140.67 euros; as of 1 January 2025, 161.77 euros; as of 1 January 2026, 186.03 euros; as of 1 January 2027, 213.94 euros;

3) ammonia (NH3): as of 1 July 2024, 140.67 euros; as of 1 January 2025, 161.77 euros; as of 1 January 2026, 186.03 euros; as of 1 January 2027, 213.94 euros;

4) fine particulate matter (PM10): as of 1 July 2024, 168.08 euros; as of 1 January 2025, 193.30 euros; as of 1 January 2026, 222.29 euros; as of 1 January 2027, 255.63 euros;

5) volatile organic compounds for which separate air quality limit values and target values have been established on the basis of subsections 1 and 2 of § 47 of the Atmospheric Air Protection Act, including groups of xylenes (all isomers) and aromatic hydrocarbons: as of 1 July 2024, 140.67 euros; as of 1 January 2025, 161.77 euros; as of 1 January 2026, 186.03 euros; as of 1 January 2027, 213.94 euros;

6) volatile organic compounds in total, except for the compounds specified in clause 5 of this subsection and methane (CH4): as of 1 July 2024, 134.55 euros; as of 1 January 2025, 148.01 euros; as of 1 January 2026, 162.81 euros; as of 1 January 2027, 179.09 euros;

7) heavy metals and compounds of heavy metals: as of 1 July 2024, 1,405.80 euros; as of 1 January 2025, 1,546.38 euros; as of 1 January 2026, 1,701.02 euros; as of 1 January 2027, 1,871.12 euros;

8) mercaptans: as of 1 July 2024, 33,374.25 euros; as of 1 January 2025, 35,042.96 euros; as of 1 January 2026, 36,795.11 euros; as of 1 January 2027, 38,634.87 euros;

9) hydrogen sulphide (H2S): as of 1 July 2024, 160.01 euros; as of 1 January 2025, 176.01 euros; as of 1 January 2026, 193.61 euros; as of 1 January 2027, 212.97 euros;

10) carbon monoxide (CO): as of 1 July 2024, 8.47 euros; as of 1 January 2025, 9.32 euros; as of 1 January 2026, 10.25 euros; as of 1 January 2027, 11.27 euros;

11) carbon dioxide (CO2): as of 1 July 2024, 25 euros.

(4) A heating undertaking for the purposes of the District Heating Act pays the pollution charge for the emission of carbon dioxide (CO2) into the ambient air based on the quantity of CO2 emitted into the ambient air upon generation of thermal energy.

(4¹) No pollution charge is levied from heating undertakings for the emission of carbon dioxide if their installation is included in the greenhouse gas emission allowances trading system of the European Union for the relevant activity.

§ 20. Pollution charge rates upon emission of pollutants into water bodies, groundwater and soil

(1) Pollution charge rates upon emitting one ton of pollutant into a water body, groundwater or soil are the following:

1) organic matter, except for those specified in clauses 6 and 7 of this subsection, calculated as the biochemical oxygen demand for the decomposition of such matter during seven twenty-four hour periods (BOD7): as of 1 July 2024, 1,579 euros; as of 1 January 2025, 1,736 euros; as of 1 January 2026, 1,910 euros; as of 1 January 2027, 2,101 euros;

2) phosphorous compounds, calculated as total phosphorus (Ptot): as of 1 July 2024, 13,816 euros; as of 1 January 2025, 15,889 euros; as of 1 January 2026, 18,272 euros; as of 1 January 2027, 21,013 euros;

3) nitrogen compounds, calculated as total nitrogen (Ntot): as of 1 July 2024, 3,250 euros; as of 1 January 2025, 3,737 euros; as of 1 January 2026, 4,298 euros; as of 1 January 2027, 4,943 euros;

4) suspended solids: as of 1 July 2024, 580.53 euros; as of 1 January 2025, 609.56 euros; as of 1 January 2026, 640.04 euros; as of 1 January 2027, 672.04 euros;

5) sulphates, calculated as sulphate ions (SO4 ²-): as of 1 July 2024, 7.44 euros; as of 1 January 2025, 7.82 euros; as of 1 January 2026, 8.21 euros; as of 1 January 2027, 8.62 euros;

6) monophenols: as of 1 July 2024, 27,975 euros; as of 1 January 2025, 32,171 euros; as of 1 January 2026, 36,997 euros; as of 1 January 2027, 42,546 euros;

7) oil, oil products, mineral oil or liquid products obtained from the thermal treatment of solid fuel or other organic matter: as of 1 July 2024, 4,811 euros; as of 1 January 2025, 5,052 euros; as of 1 January 2026, 5,304 euros; as of 1 January 2027, 5,569 euros;

8) other hazardous substances for the purposes of the Water Act, which have not been specified in clauses 1–7 of this subsection: as of 1 July 2024, 24,214 euros; as of 1 January 2025, 27,847 euros; as of 1 January 2026, 32,024 euros; as of 1 January 2027, 36,827 euros.

(2) The pollution charge rates specified in subsection 1 of this section are increased by a factor of:

1) 2.5 where the pollutants are emitted into soil with unprotected groundwater;

2) 1.5 where the emission site is located within the boundaries of a city, town or beach, or nearer than 200 metres to a beach specified by a resolution of a local authority, or where the emission site is a sea or transboundary water body or a water body under protection as the habitat or spawning site of salmonids or cyprinids;

3) 1.2 where wastewater is discharged into the sea through a deep-sea outlet.

(2¹) Where it is possible to simultaneously apply multiple factors of increasing the pollution charge rate specified in subsection 2 of this section, the highest factor is applied.

(4) In addition to the pollution charge rates established in subsection 1 of this section, the pollution charge is paid, provided that the pH of the discharged water is above 9.0 or below 6.0, at the rate of up to 0.19 euros per each tenth of the pH unit by which the pH of the water is above 9.0 or below 6.0 per cubic metre.

(5) Where the values of the indicators that characterise the water discharged into the receiving water body via outlet, except for total nitrogen in the event provided in subsection 4 of § 24 of this Act, are lower than or equal to the pollution limit values set by a water permit and the quantities of pollutants discharged into the receiving water body correspond to the provisions of the water permit and the special user of water has submitted to the authority that granted the water permit a report specified in subsection 1 of § 195 of the Water Act by the due date and to the extent of the required data, the pollution charge rates established in subsection 1 of this section are reduced by a factor of two regarding the outlet or the quantities of pollutants discharged into the receiving water body. The reduction is not applied where limit values that are less stringent than those established on the basis of the Water Act are provisionally set by the water permit.

§ 20¹. Pollution charge rates upon energy recovery

Upon energy recovery, pollution charge rates per ton of waste are as follows:

1) mixed municipal waste – 60 euros;

2) non-hazardous waste, except wood waste and the waste specified in clause 1 of this section, – 40 euros.

§ 21. Pollution charge rates upon waste disposal

(1) Upon disposal of waste, pollution charge rates per ton of waste are as follows:

1) hazardous waste: as of 1 July 2024, 35,81 euros; as of 1 January 2025, 42.97 euros; as of 1 January 2026, 51.56 euros; as of 1 January 2027, 61.88 euros;

2) non-hazardous waste, except for the waste specified in clauses 1 and 3–5 of this subsection – 90 euros;

3) waste building materials containing asbestos – 0.63 euros;

4) oil shale fly ash, oil shale bottom ash, oil shale semi-coke, and gas-decontamination waste, which is generated upon producing cement and contains hazardous substances or solid alkaline gas-decontamination waste: as of 1 July 2024, 3.69 euros; as of 1 January 2025, 4.09 euros; as of 1 January 2026, 4.54 euros; as of 1 January 2027, 5.04 euros;

5) mineral waste from oil shale, including waste from mineral dressing: as of 1 July 2024, 1.47 euros; as of 1 January 2025, 1.64 euros; as of 1 January 2026, 1.84 euros; as of 1 January 2027, 2.06 euros.

§ 21¹. Charge for compensation for environmental nuisances

(1) The charge for compensation for environmental nuisances is paid when an environmental nuisance is caused as provided in this Act.

(2) The charge for compensation for environmental nuisances is the charge for production of electricity from wind energy.

§ 21². Charge for production of electricity from wind energy

(1) The charge for production of electricity from wind energy is the charge for compensation for environmental nuisances paid by the owner or the person authorised to use the wind power plant (hereinafter wind power plant possessor) and distributed to:

1) the local authority in whose territory an onshore wind power plant is located;

2) in the event of an offshore wind power plant, the local authority in the area of influence of the offshore wind farm and, in the event of a reduction in fishery catches caused by the wind power plant, a fishery undertaking.

(2) The charge for production of electricity from wind energy is paid from the date of commencement of building work of a wind power plant until the date of removal of the wind power plant from its site.

(2¹) If a notice of commencement of building work of a wind power plant is submitted prior to the commencement of building work, the day following the submission of the notice is deemed to be the date of commencement of building work of the wind power plant for the purposes of this Act.

(3) For the purposes of this Act, ‘wind power plant’ means a generating installation, which converts kinetic wind energy into electric energy and has a height of at least 30 metres above ground or sea level.

(4) For the purposes of this Act, ‘height of a wind power plant’ means the maximum height of the tip of the blade of the wind power plant, calculated from the natural ground surface which has not been raised, or, in the event of a wind power plant located in the territorial sea or in an exclusive economic zone, its maximum height above sea level.

(5) For the purposes of this Act, ‘wind farm’ means a generating installation consisting of one or more wind power plants and of buildings, structures and devices connecting the wind power plants with a connection point.

(6) For the purposes of this Act, ‘offshore wind farm’ means a wind farm built in the internal sea, territorial sea or the exclusive economic zone (hereinafter sea) on the basis of a superficies licence.

(7) For the purposes of this Act, ‘area of influence of an offshore wind farm’ is the area of the Republic of Estonia extending up to 20 kilometres from the centre of the tower of an offshore wind power plant.

(8) For the purposes of this Act, ‘fishery undertaking’ means the holder of a commercial fishing authorisation and the fisherman entered in the commercial fishing authorisation.

§ 21³. Charge for production of electricity from wind energy from onshore wind power plants

(1) The charge for production of electricity from wind energy from an onshore wind power plant is set between 0.7 and 1 per cent of the multiple of the following two figures:

1) the amount of electricity produced by the wind power plant per quarter in megawatt-hours, but not less than 70 per cent of the rated capacity of the wind power plant multiplied by 750;

2) the arithmetic mean power exchange price of the day-ahead market in the Estonian price area for the corresponding quarter.

(2) The charge rate for production of electricity from wind energy from an onshore wind power plant is set by a regulation of the council of the local authority in whose territory the wind power plant is located.

(3) If the local authority has not established the charge rate for production of electricity from wind energy from an onshore wind power plant on the basis of subsection 2 of this section, the lowest possible rate of the charge provided in subsection 1 of this section is applied in determining the charge.

(4) A change in the charge rate established on the basis of subsection 2 of this section must be adopted by the local authority council not later than six months before the beginning of the quarter in which the charge rate is to be imposed.

(5) Within ten working days after the end of the quarter, the Ministry of Climate publishes on its website the arithmetic mean power exchange price of the day-ahead market in the Estonian price area for the quarter specified in clause 2 of subsection 1 of this section.

§ 21⁴. Charge for production of electricity from wind energy from offshore wind power plants

(1) Charge for production of electricity from wind energy from an offshore wind power plant consists of the following components:

1) charge rate for production of electricity from wind energy from an offshore wind power plant;

2) compensation to fishery undertakings.

(1¹) If there are no local authorities in the area of influence of a wind farm, the wind power plant possessor pays only the part of the charge for production of electricity from wind energy specified in clause 2 of subsection 1 of this section.

(2) The charge rate for production of electricity from wind energy from an offshore wind power plant is 0.5 per cent of the multiple of the following two figures:

1) the amount of electricity produced by the wind power plant per quarter in megawatt-hours, but not less than 70 per cent of the rated capacity of the wind power plant multiplied by 1,000;

2) the arithmetic mean power exchange price of the day-ahead market in the Estonian price area for the corresponding quarter.

(3) [Omitted – RT I, 07.03.2023, 21 – entry into force 17.03.2023]

(4) The amount of compensation to fishery undertakings per wind power plant is ten per cent of the charge for production of electricity from wind energy from an offshore wind power plant calculated on the basis of subsection 2 of this section.

§ 21⁵. Payment of reduced charge for production of electricity from wind energy

(1) During the period starting on the day of commencement of building work on a wind power plant and ending on the day preceding the date of synchronisation of the wind power plant with the grid, a charge for production of electricity from wind energy is payable at the rate of ten per cent of either the onshore wind power plant charge for production of electricity from wind energy calculated on the basis of subsections 1 and 2 of § 21³ of this Act or the offshore wind power plant charge for production of electricity from wind energy calculated on the basis of subsections 2 and 4 of § 21⁴.

(2) During the period starting on the day of synchronisation of a wind power plant with the grid and ending on the day of granting the permit for use, a charge for production of electricity from wind energy is payable at the rate of 70 per cent of either the onshore wind power plant charge for production of electricity from wind energy calculated on the basis of subsections 1 and 2 of § 21³ of this Act or the offshore wind power plant charge for production of electricity from wind energy calculated on the basis of subsections 2 and 4 of § 21⁴.

(3) The day of synchronisation of a wind power plant with the grid is deemed to be the day on which the wind power plant first supplies electric power to the grid, direct line or storage installation.

§ 21⁶. Processor of charge for production of electricity from wind energy

(1) To process the charge for production of electricity from wind energy and perform the associated duties of a tax authority arising from this Act, including to process the requests for compensation of fishery undertakings, determine the compensation amount, certify the decrease of fishery catches and arrange the payment of the charge, the ministry in charge of the policy sector may enter into an administrative contract with the foundation specified in § 56 of this Act, the entry into of which will not be subject to §§ 6 and 14 of the Administrative Co-operation Act.

(1¹) The duties specified in subsection 1 of this section may be transferred in part or in whole by means of an administrative contract.

(2) The ministry in charge of the policy sector exercises administrative supervision over the foundation’s performance of the administrative contract entered into under subsection 1 of this section.

(3) The expenses related to the performance of an administrative contract specified in subsection 1 of this section are compensated from environmental charges received in the state budget in addition to the amount allocated on the basis of subsection 1 of § 56 of this Act.

(4) Where the administrative contract specified in subsection 1 of this section is terminated unilaterally or there is another reason that prevents the foundation from continuing to perform the administrative duty specified in the contract, the Environmental Board organises further performance of the administrative duty; in the event of duties related to the processing of requests for compensation submitted by fishery undertakings, the Consumer Protection and Technical Regulatory Authority organises further performance of the administrative duty, and in the part provided in § 33¹ of this Act, the Tax and Customs Board organises further performance of the administrative duty.

§ 22. Basis for calculation of increased rates of environmental charges

Environmental charges are calculated at an increased rate where:

1) pollutants are emitted into the ambient air in higher-than-permitted quantities;

2) pollutants are emitted into water bodies, groundwater or soil in higher-than-permitted quantities or concentrations;

3) waste is disposed in higher-than-permitted quantities;

4) pollutants are emitted into sea water;

5) pollutants or waste are emitted into the environment in the course of transportation of chemicals or waste;

6) pollutants or waste are emitted into the environment without a permit;

7) natural resources are used in a higher-than-permitted quantity or without a permit;

8) waste is incinerated for energy recovery in higher-than-permitted quantities or without a permit.

§ 23. Increased pollution charge rates upon emission of pollutants into ambient air from stationary source of pollution in higher-than-permitted quantities

(1) Upon emission of pollutants into the ambient air from a stationary source of pollution in higher-than-permitted quantities, the pollution charge rates provided in subsection 1 of § 19 of this Act are increased:

1) five times in the event of the pollutants specified in clauses 4 and 10 of subsection 1 of § 19 of this Act;

2) 10 times in the event of the pollutants specified in clauses 1–3, 5, 6, 8, 9 and 11 of subsection 1 of § 19 of this Act;

3) 100 times in the event of the pollutants specified in clause 7 of subsection 1 of § 19 of this Act.

§ 24. Increased pollution charge rates upon emission of pollutants into water bodies, groundwater and soil in higher-than-permitted quantities and concentrations

(1) Upon emission of pollutants into water bodies, groundwater or soil in higher-than-permitted quantities and concentrations, the pollution charge rates specified in subsection 1 of § 20 of this Act are increased:

1) 10 times in the event of the pollutants specified in clauses 1–7 of subsection 1 of § 20 of this Act;

2) 100 times in the event of the pollutants specified in clause 8 of subsection 1 of § 20 of this Act.

(1¹) An increased pollution charge rate is not imposed in the event of exceeding the volumetric flow rate permitted in a water permit where it does not result in the emission of pollutants into a water body, groundwater or soil in a higher-than-permitted quantity.

(2) Ten times the pollution charge rate established in clause 3 of subsection 1 of § 20 of this Act is paid for the volumes of fertiliser used above the standard, calculated as total nitrogen, and for the total volumes of fertiliser used in breach of the requirements for use of mineral fertilisers, manure and silage juice established on the basis of the Water Act.

(3) Subsection 1 of this section does not apply to the emission of oil, oil products, mineral oil or liquid products obtained from the thermal treatment of solid fuel or other organic matter into sea water. In that event the pollution charge is calculated based on § 27 of this Act.

(4) Where the temperature of the water discharged to the receiving water body falls below 12 degrees Celsius due to weather conditions, the technological possibilities of reducing the total nitrogen are limited and therefore subsection 1 of this section does not apply upon calculation of the pollution charge of total nitrogen.

§ 25. Increased pollution charge rates upon disposal of waste in higher-than-permitted quantities

Upon disposal of waste in higher-than-permitted quantities, the pollution charge rates provided in subsection 1 of § 21 of this Act are increased:

1) five times in the event of the waste specified in clauses 1, 2, 4 and 5 of subsection 1 of § 21 of this Act;

3) 500 times in the event of the waste specified in clause 3 of subsection 1 of § 21 of this Act.

§ 25¹. Increased pollution charge rates upon energy recovery in higher-than-permitted quantities

Upon energy recovery in higher-than-permitted quantities, the pollution charge rates provided in § 20¹ of this Act are increased five times.

§ 26. Increased pollution charge rates upon emission of pollutants into environment, disposal of waste and energy recovery without permit

(1) Upon emission of pollutants into the ambient air from a stationary source of pollution without an appropriate permit, the pollution charge rates provided in subsection 1 of § 19 of this Act are increased:

1) 10 times in the event of the pollutants specified in clauses 4 and 10 of subsection 1 of § 19 of this Act;

2) 20 times in the event of the pollutants specified in clauses 1–3, 5, 6, 8, 9 and 11 of subsection 1 of § 19 of this Act;

3) 200 times in the event of the pollutants specified in clause 7 of subsection 1 of § 19 of this Act.

(2) Upon emission of pollutants into bodies of water, groundwater or soil without an appropriate permit, the pollution charge rates provided in subsection 1 of § 20 of this Act are increased:

1) 15 times in the event of the pollutants specified in clauses 1–7 of subsection 1 of § 20 of this Act;

2) 1,000 times in the event of the pollutants specified in clause 8 of subsection 1 of § 20 of this Act.

(3) Upon disposal of waste without an environmental permit, including where the disposed waste type is not covered by the environmental permit, the pollution charge rates provided in subsection 1 of § 21 of this Act are increased:

1) 10 times in the event of the waste specified in clauses 1, 2, 4 and 5 of subsection 1 of § 21 of this Act;

3) 1,000 times in the event of the waste specified in clause 3 of subsection 1 of § 21 of this Act.

(4) Upon energy recovery without an environmental permit, including where the incinerated waste type is not covered by the environmental permit, the pollution charge rates provided in § 20¹ of this Act are increased 10 times.

§ 27. Increased rates upon emission of pollutants into sea water

(1) Upon emitting oil, oil products, mineral oil or liquid products obtained from the thermal treatment of solid fuel or other organic matter into sea water, the pollution charge rate provided in clause 7 of subsection 1 of § 20 of this Act is imposed and increased by a factor of 50.

(2) Upon emitting waste into sea water, the pollution charge rates provided in subsection 3 of § 26 of this Act are imposed.

(3) For the purposes of this Act, ballast water or bilge water which contains oil, oil products, mineral oil or liquid products obtained from the thermal treatment of solid fuel or other organic matter is equal to the pollutants specified in clause 7 of subsection 1 of § 20 of this Act.

§ 28. Increased pollution charge rates upon emitting pollutants and waste into environment during transportation of chemicals and waste

Upon emitting pollutants or waste into the environment during transportation of chemicals or waste:

1) the pollution charge rates provided in subsection 1 of § 26 of this Act are imposed where the pollutants are emitted into the ambient air;

2) the pollution charge rates provided in subsection 2 of § 26 of this Act are imposed where the pollutants are emitted into water bodies, groundwater or soil;

3) the pollution charge rates provided in subsection 3 of § 26 of this Act are imposed where waste is disposed.

§ 29. Increased rates of environmental charges upon abstraction of water without water permit or in higher-than-permitted quantities

A five-fold rate of the charge for special use of water is imposed on:

1) water abstracted without a water permit;

2) water abstracted in quantities exceeding those permitted by the water permit.

§ 30. Increased rates of environmental charges upon extraction of mineral resources

(1) A five-fold mineral resource extraction charge rate established on the basis of subsection 2 of § 9 of this Act is imposed on:

1) quantity of a mineral resource extracted without a permit;

2) permitted extracted quantity of a mineral resource that exceeds the quantity determined on the basis of subsection 1 of § 61 of the Earth’s Crust Act or, where relevant, approved by the issuer of the permit on the basis of subsection 6 of § 63 or subsection 9 of § 64 of the Earth’s Crust Act, taking into account subsection 4 of § 58 of the Earth’s Crust Act;

3) quantity of a related mineral resource, which has not been extracted.

(2) Where one joint annual maximum excavation quantity has been established in a mineral resource extraction permit regarding multiple mineral resources specified in the permit and the quantity is exceeded in the reporting year, a five-fold extraction charge of the class of the mineral resource whose extraction charge rate is the highest under the regulation established on the basis of subsection 2 of § 9 of this Act is imposed on the quantity of the extracted mineral resource exceeding the annual maximum excavation quantity.

§ 31. Obligation to calculate environmental charges

(1) Persons required to pay environmental charges under § 5 of this Act are required to calculate the environmental charge, except in the events provided in subsections 2, 3 and 3¹ of this section and in subsection 1 of § 34¹ of this Act.

(2) The fishing charge is calculated by the issuer of the fishing authorisation where a fishing authorisation is required or by the buyer of the fishing right where a fishing authorisation is not required.

(3) The amount of the hunting charge is established by the regulation specified in subsection 2 of § 12¹ of this Act.

(3¹) The deforestation charge is calculated by the Environmental Board.

(4) The environmental charges specified in subsection 1 of this section are calculated for the quarter of the environmental use (hereinafter reporting quarter). The amount of the environmental charge payable and the amount of a recovery claim are rounded with the accuracy of one cent.

§ 32. Grounds for calculating environmental charges

(1) Unless otherwise provided by the extraction permit, the quantities of mineral resources subject to a charge are calculated in accordance with the procedure provided by and established on the basis of the Earth’s Crust Act, except in the event specified in subsection 2 of this Act.

(2) The quantity of peat subject to the charge is calculated on the basis of the quantity of peat extracted.

(3) The quantity of water subject to the charge is calculated on the basis of the reading of a water meter per water body, drilled well and type of water usage. Where the quantity of water abstracted is not measured with a water meter, the calculations are made based on a methodology recognised by the issuer of the environmental permit.

(4) The fishing charge is calculated on the basis of the issued environmental permit, except for the special purpose fishing charge, provided that the number of individuals or the quantity of fish to be caught cannot be predetermined. In such event, the special purpose fishing charge is calculated according to the number of individuals or the quantity of fish permitted to be caught.

(5¹) The deforestation charge is calculated on the basis of the forest notice submitted for deforestation and the area of forest land to be deforested.

(5²) In the events specified in subsections 1¹ and 1² of § 8¹ of this Act, the Environmental Board calculates the deforestation charge based on the area of forest land to be deforested in the course of planning the cutting needs.

(6) The pollution charge is calculated based on the quantities of the pollutants emitted into the ambient air, a water body, groundwater or soil, or waste directed for incineration for energy recovery or disposed waste measured or calculated according to the Atmospheric Air Protection Act, Water Act and Waste Act.

(6¹) The calculation of the pollution charge is submitted:

1) upon emission of pollutants into the ambient air, per each stationary source of pollution;

2) upon emission of pollutants into water bodies, groundwater or soil, per each separate outlet covered in the environmental permit;

3) upon emission of waste into the environment, per each separate waste disposal site;

4) upon energy recovery per waste management facility.

(6²) Where a water permit provides for the duty to ensure the monitoring of pollutants contained in the water discharged to the receiving water body less frequently than once a quarter, the pollution charge is calculated for the reporting quarter in which no monitoring is carried out, on the basis of the last monitoring results that served as the basis for calculating the pollution charge.

(6³) Where the holder of a water permit fails to perform the duty established therein to monitor pollutants contained in the water discharged into a water receiving body and where samples have not been taken in the reporting quarter in accordance with subsection 6 of § 33¹, the Environmental Board may, upon determining the amount payable on the basis of subsection 1 of § 34¹, rely on the last monitoring results that served as the basis for calculating the pollution charge.

(6⁴) The water pollution charge for the reporting quarter is calculated on the basis of the analysis results of all water samples taken at the monitoring frequency specified in the environmental permit.

(6⁵) No pollution charge declaration is required for energy recovery if only wood waste is incinerated for energy recovery purposes.

(8) The wind power plant possessor submits data on the wind power plant to the environmental decisions information system, which makes it possible to ascertain the obligation to pay environmental charges and determine the charge rate applicable to the wind power plant.

(9) The list of data to be submitted on the basis of subsection 8 of this section and the procedure and time limit for submission of data is established by a regulation of the minister in charge of the policy sector.

(10) The amount of electricity produced by a wind power plant is determined for each electrical installation used for electricity production on the basis of the amounts measured by a dedicated remote reading device.

§ 32¹. Calculation of mineral resource extraction charge

(1) Where the holder of an extraction permit has not carried out a mine survey measurement, the extraction charge is calculated on the basis of the estimated extraction volume determined according to the Earth’s Crust Act.

(2) Based on the results of mine survey measurement carried out by the holder of the permit or carried out on the basis of subsection 6 of § 33¹ of this Act, the holder of the permit makes, in the reporting quarter where the mine survey measurement was carried out, the required set-off in the environmental charges returns submitted on the basis of the estimated extraction volume.

(3) Where the estimated extraction volume declared in the surveying period is smaller than the volume identified as a result of the mine survey measurement carried out by the holder of the permit or carried out on the basis of subsection 6 of § 33¹ of this Act, the holder of the permit makes a set-off in the environmental charges return for the reporting quarter in which the surveying was carried out. The charge is calculated on the basis of the rate of the extraction charge in force in the quarter where the surveying was carried out.

(4) Where the estimated extraction volume declared in the surveying period is higher than the volume identified as a result of the mine survey measurement carried out by the holder of the permit or carried out on the basis of subsection 6 of § 33¹ of this Act, the holder of the permit makes a set-off, correcting the extraction volumes declared in the environmental charge returns for previous reporting quarters. Correcting starts from the last return submitted. The rate of the extraction charge in force in the reporting quarter whose return is being corrected serves as the basis for calculation of the charge.

§ 33¹. Application of Taxation Act

(1) The pollution charge, the charge for compensation for environmental nuisances, the charge for special use of water and the mineral resource extraction charge are subject to the provisions of the Taxation Act regulating taxes, unless otherwise provided by this Act.

(2) A payer of the pollution charge, the charge for compensation for environmental nuisances, the charge for special use of water and the mineral resource extraction charge is subject to the provisions of the Taxation Act regulating taxpayers, unless otherwise provided by this Act.

(3) In connection with the pollution charge, the charge for compensation for environmental nuisances, the charge for special use of water and the mineral resource extraction charge, the Tax and Customs Board performs all the duties of a tax authority under the Taxation Act, except for the duties placed by this Act within the competence of the Environmental Board or the person or agency specified in § 21⁶ of this Act. The Tax and Customs Board has the right to take coercive measures in accordance with the rules provided by the Taxation Act.

(4) The duties of a tax authority upon verifying the calculations of the pollution charge, charge for compensation for environmental nuisances, charge for special use of water and mineral resource extraction charge, and upon calculation and determining of environmental charges to be paid as provided in the Taxation Act are performed by the Environmental Board, and in the event of the charge for production of electricity from wind energy, by the person or agency specified in § 21⁶ of this Act to the extent arising from the administrative contract.

(5) Upon performance of the duties specified in subsection 4 of this section, the Environmental Board has the right to take coercive measures in accordance with the rules provided in the Taxation Act. The non-compliance levy and costs of substitutional performance are collected in accordance with the rules provided by the Code of Enforcement Procedure.

(6) For the purpose of verifying adherence to the requirements of this Act, the Environmental Board has, in addition to the rights provided in the Taxation Act, the right to stay in the place of use of a natural resource, place of emission of pollutants into the ambient air, place of emission of pollutants into a water body, groundwater or soil, as well as at waste management facilities, and carry out control measurements and take samples there.

§ 33². Exchange of data between Environmental Board and Tax and Customs Board

The Environmental Board submits to the Tax and Customs Board data on a payer of the pollution charge, the charge for compensation for environmental nuisances, the charge for special use of water and the mineral resource extraction change, which are necessary for the Tax and Customs Board for the performance of the duties of a tax authority provided in the Taxation Act.

§ 33³. Environmental charges return

(1) The person specified in subsection 1 of § 31 of this Act submits a calculation of environmental charges in the environmental charges return.

(2) The environmental charges return is subject to the provisions of the Taxation Act regulating tax returns, taking into account the special rules arising from this Act.

(3) The form of the environmental charges return and the procedure for filling it in is established by a regulation of the minister in charge of the policy sector.

§ 33⁴. Declaration of environmental charges

(1) The environmental charges return is sent by mail, on an electronic data medium, using electronic data communication, via the environmental decisions information system or another information system, or handed over at the Environmental Board not later than by the seventeenth date of the month following the reporting quarter.

(1¹) The return of charge for production of electricity from wind energy is submitted via the environmental decisions information system.

(2) Where the return is signed by an authorised representative, the authorisation document is submitted along with the return, unless it has been submitted to the Environmental Board earlier.

(3) Where a payer of environmental charges is declared bankrupt, two environmental charges returns are submitted for the reporting quarter: regarding the time preceding and following the declaration of bankruptcy.

§ 33⁵. Format and signature requirements of electronically submitted documents and other requirements for electronic exchange of information

(1) The Environmental Board deems the following as the electronic delivery of a document related to the determining and declaration of an environmental charge specified in subsection 1 of § 33¹ of this Act and that of a document specified in subsection 3 of § 85 and § 91 of the Taxation Act:

1) the uploading of the document to the environmental decisions information system, provided that the addressee of the document is a user of the environmental decisions information system and has communicated their email address to the Environmental Board;

2) the sending of the document to the electronic mail address of the company indicated in the commercial register or, with the consent of the addressee of the document, to the electronic mail address communicated to the Environmental Board by the addressee of the document.

(2) A notice on making a document available in the environmental decisions information system is sent to the electronic mail address of the addressee of a document. In addition, the requirements provided in subsections 2¹, 3 and 4 of § 54 of the Taxation Act apply to the delivery of a document via the environmental decisions information system.

(3) The requirements for the format and signature of documents submitted electronically to the Environmental Board and for the electronic exchange of information is established by a regulation of the minister in charge of the policy sector.

§ 33⁶. Automated administrative decisions and documents

(1) The Environmental Board may issue an administrative decision and a document in an automated manner without the direct intervention of an official of a tax authority (hereinafter automated administrative decision and document), taking into account subsection 2 of § 46² of the Taxation Act.

(2) Automated administrative decision and documents specified in subsection 1 of this section are delivered via the environmental decisions information system, taking into account subsection 2 of § 33⁵ of this Act.

(3) The list of automated administrative decisions and documents is established by the minister in charge of the policy sector by a regulation specified in subsection 3 of § 33⁵ of this Act.

§ 34. Calculation of fishing charge

(1) The amount of the fishing charge is calculated by the issuer of the environmental permit before issuing the permit, except for the special purpose fishing charge, where the number of individuals or the quantity of fish to be caught cannot be predetermined, and the recreational fishing charge where fishing is based on a document in proof of payment. In such events, the recreational fishing charge is calculated by the person required to pay the charge, and the special purpose fishing charge is calculated by the issuer of the permit, after the expiry of the permit, on the basis of the number of individuals or the quantity of fish caught.

§ 34¹. Determination of environmental charges by Environmental Board

(1) In addition to clauses 1 and 2 of subsection 1 of § 92 of the Taxation Act, the Environmental Board determines the amount payable by sending an environmental charges notice:

1) in the event provided in subsection 9 of § 9 of this Act, except upon transfer of overburden covering mineral resources removed upon open-cast mining and of mineral resources or any rock or sediments not registered as mineral resources removed from the natural state in the mine service plot and consumption thereof outside of the mining claim or the mine service plot, and in the event provided in subsection 2 of § 54 of this Act;

4) for quantities exceeding the permitted quantities referred to in subsection 2 of § 17 of this Act.

(2) An environmental charges notice is an administrative decision with regard to which the provisions of the Taxation Act concerning a notice of assessment apply.

§ 34². Calculation of deforestation charge

(1) The amount of the deforestation charge is calculated by the Environmental Board before the registration of the forest notice submitted for deforestation in the state register for accounting of forest resource (hereinafter forest register).

(2) The Environmental Board issues a notice of payment of the deforestation charge within 15 working days after the submission of the forest notice.

(3) In the events specified in subsections 1¹ and 1² of § 8¹ of this Act, the Environmental Board calculates the amount of the deforestation charge and issues a notice of payment of the deforestation charge after the work provided in subsection 14¹ of § 41 of the Forest Act has been planned.

§ 37. Due date of payment of environmental charges

(2) For the purposes of clauses 2 and 3 of subsection 4 of this section, a payment notice is an administrative decision for the performance of a public law financial obligation for the purposes of clause 21 of subsection 1 of § 2 of the Code of Enforcement Procedure.

(4) The fishing charge is paid:

1) for the right to fish for recreation and for the right of special purpose fishing, provided that the number of individuals or the quantity of fish to be caught during special purpose fishing can be predetermined: prior to the receipt of the document in proof of the right to fish;

2) for the right of special purpose fishing, provided that the number of individuals or the quantity of fish to be caught cannot be predetermined: after the expiry of the term of validity of the environmental permit, on the basis of a payment notice issued by the issuer of the permit;

3) for the right of commercial fishing: at least to the extent of 50 per cent before the receipt of the document in proof of the right to fish, while the remaining portion of the charge is paid on the basis of a payment notice by July 1 of the year of validity of the document in proof of the right to fish. Where the document in proof of the right of commercial fishing is issued for the purpose of taking advantage of the fishing opportunities emerging after July 1 in the year of validity of the right to fish, the fishing charge is paid at least to the extent of 50 per cent before the receipt of the document in proof of the right to fish, while the remaining portion of the charge is paid on the basis of a payment notice by September 30 of the year of validity of the document in proof of the right to fish.

(5) The hunting charge is paid before exercising the right to hunt.

(5¹) An amount payable on the basis of the environmental charges return is transferred to the settlement account of the Tax and Customs Board on the day specified in subsection 1 of § 33⁴ of this Act.

(5²) An amount payable under an environmental charges notice issued on the basis of subsection 1 of § 34¹ of this Act is paid to the settlement account of the Tax and Customs Board by the due date specified therein.

(5³) The deforestation charge is paid before the registration of the forest notice submitted for deforestation in the forest register.

(5⁴) In the events specified in subsections 1¹ and 1² of § 8¹ of this Act, the deforestation charge is paid prior to the commencement of the work provided in subsection 14¹ of § 41 of the Forest Act.

(9) The environmental charge specified in subsections 4, 5 and 5³ of this section is paid with the accuracy of one cent to the settlement account communicated to the payer by the issuer of the environmental permit.

(11) The portion of the environmental charge that, on the basis of this Act, is to be transferred to the budget of the local authority, is transferred there by the Tax and Customs Board at least twice a month, on the fifth and twentieth date of the month.

(13) The Tax and Customs Board transfers the amount prescribed for compensating a fishery undertaking as provided in § 55⁴ of this Act to the budget of the Ministry of Climate or to the budget of a person or agency specified in § 21⁶ once a year if the amount of the compensations calculated on the basis of subsection 4 of § 55⁴ has been received by the Tax and Customs Board.

§ 39. Collection of overdue environmental charges

(1) Where a payer of the pollution charge, charge for special use of water, charge for compensation for environmental nuisances and mineral resources extraction charge has failed to pay the environmental charge by the due date provided by this Act, the Tax and Customs Board collects it in accordance with the rules provided by the Taxation Act.

(3) In the event of non-payment of the charge for the right of special purpose fishing, provided that the charge must be paid before obtaining the document in proof of the right to fish, as well as in the event of failure to pay the charge for the right to fish for recreation or the right of commercial fishing to the extent of at least 50 per cent under clause 3 of subsection 4 of § 37 of this Act before obtaining the document in proof of the right to fish, the document in proof of the right to fish is not issued to the applicant. Where the person who obtained a document in proof of the right of commercial fishing has not fully paid for the fishing opportunities covered in the permit by July 1 or for the fishing opportunities specified in the environmental permit issued for seizing the fishing opportunities emerging after July 1 by September 30, the issuer of the environmental permit issues a written precept to such person, setting a new time limit for payment and warning the person that where the charge specified in the precept is not paid within the time limit, the issuer revokes the environmental permit in the event provided in the Act.

(4) Where a person who has been granted the right of commercial fishing has not paid the fishing charge after the revocation of the person’s fishing authorisation, the issuer of the fishing authorisation collects the charge from the person to the extent of the seized fishing opportunities in accordance with the rules provided by the Code of Enforcement Procedure. Where the special purpose fishing charge must be paid after the expiry of the special purpose fishing authorisation and the person holding the special purpose fishing authorisation has not paid the fishing charge within the time limit set in the invoice submitted by the issuer of the authorisation, then the issuer of the fishing authorisation collects the charge from the person to the extent of the individuals or quantities of fish caught, in accordance with the rules provided by the Code of Enforcement Procedure.

§ 40. Payment of overdue environmental charges in instalments

(1) Where the fishing charge is concerned, the Environmental Board, and where commercial fishing is concerned, the Agriculture and Food Board has the right to pay overdue environmental charges in instalments at the request of the payer thereof. The payment of the overdue environmental charges in instalments does not relieve the payer of the environmental charge from the performance of any current obligations to pay the charges.

(2) In the event specified in subsection 1 of this section, the payer of the environmental charges submits to the issuer of the environmental permit a reasoned application to pay overdue environmental charges in instalments and a timetable of payment of the overdue charges. In accordance with the rules provided by §§ 41 and 42 of this Act, the Environmental Board decides on the payment of overdue environmental charges in instalments and revokes a decision on payment in instalments in the event of a fishing charge and the Agriculture and Food Board does the same in the event of commercial fishing.

(3) The payment in instalments of an overdue pollution charge, charge for special use of water, charge for compensation for environmental nuisances and mineral resource extraction charge is decided by the Tax and Customs Board in accordance with the rules provided by the Taxation Act.

§ 41. Decision on payment of overdue environmental charges in instalments

(1) The Environmental Board and, in the event of commercial fishing, the Agriculture and Food Board makes a decision to approve or deny an application for the payment of overdue environmental charges in instalments within 20 days after the receipt of the request. Upon making the decision, the Environmental Board and, in the event of commercial fishing, the Agriculture and Food Board has the right to change the timetable of payment of the overdue environmental charges submitted by the payer of the environmental charges.

(2) Upon deciding to approve an application, the Environmental Board and, in the event of commercial fishing, the Agriculture and Food Board takes into account the financial situation and economic indicators of the payer of the environmental charge, the person’s prior performance of the obligation to pay environmental charges, the practicality of the payment of the overdue environmental charges in instalments and, where security is required, the reliability of the security provided and the circumstances specified in subsection 4 of this section. The Environmental Board and, in the event of commercial fishing, the Agriculture and Food Board has the right to demand the submission of the documents required for identifying these circumstances. In such event, the Environmental Board and, in the event of commercial fishing, the Agriculture and Food Board makes a decision on the application within ten days after the submission of the documents.

(3) The Environmental Board and, in the event of commercial fishing, the Agriculture and Food Board has the right to request a security in the event of payment of overdue environmental charges in instalments. A security is not requested from a payer of environmental charges who is bankrupt and whose overdue environmental charges are to be paid in instalments in order to make a compromise in bankruptcy proceedings. A request for a security is made in writing. Where a security is requested, a decision on the payment of overdue charges in instalments is made within five working days after the date on which the security is provided.

(4) The Environmental Board and, in the event of commercial fishing, the Agriculture and Food Board has the right to reject an application for the payment of overdue environmental charges in instalments where:

1) the application is not reasoned or is insufficiently reasoned;

2) the payer of the environmental charges fails to provide the requested security or the Environmental Board and, in the event of commercial fishing, the Agriculture and Food Board does not consider the provided security sufficient or reliable;

3) upon consideration of the compromise proposal made by the debtor in bankruptcy proceedings, the Environmental Board and, in the event of commercial fishing, the Agriculture and Food Board finds that the financial situation of the debtor does not enable the person to perform the obligations assumed as a result of the compromise;

4) there are other circumstances or reasons due to which the Environmental Board and, in the event of commercial fishing, the Agriculture and Food Board does not consider the payment of the overdue environmental charges in instalments to be justified.

§ 42. Revocation of decision on payment of overdue environmental charges in instalments

Where the payer of environmental charges does not follow the timetable for the payment of overdue environmental charges or does not pay their environmental charges by the due date during the term of validity of the timetable, the Environmental Board and, in the event of commercial fishing, the Agriculture and Food Board has the right to implement one or several of the following measures:

1) to revoke the decision on the payment of the overdue environmental charges in instalments;

2) to revoke a reduction of the interest rate in accordance with subsection 2 of § 43 of this Act;

3) to calculate interest retroactively on the amount of the overdue environmental charges being paid in instalments at a rate established in accordance with subsection 1 of § 43 of this Act.

§ 43. Interest payable by payer of environmental charges

(1) Where the payer of a fishing charge has not paid the environmental charge by the due date provided in the Environmental Charges Act, the payer is required to pay interest on the overdue amount at the rate provided in subsection 1 of § 117 of the Taxation Act. The interest is calculated by the issuer of the environmental permit. The interest is calculated as of the day following the day on which payment of the charge was due in accordance with the Act until the day of payment or set-off, inclusive of the latter.

(2) In the event of payment of overdue environmental charges in instalments, the Environmental Board, regarding a fishing charge, and the Agriculture and Food Board, regarding commercial fishing, has the right to reduce the interest rate specified in subsection 1 of this section to the extent and in accordance with the rules provided by subsection 2 of § 117 of the Taxation Act.

(3) The interest that is payable in the event of failure to pay the pollution charge, charge for special use of water, charge for compensation for environmental nuisances and mineral resource extraction charge by the due date is calculated by the Tax and Customs Board in accordance with the rules provided by the Taxation Act.

§ 43¹. Procedure for refunding environmental charges

(1) Paid hunting charges, fishing charges and deforestation charges are refunded in accordance with the rules provided by this chapter.

(2) Paid pollution charges, charges for special use of water, charges for compensation for environmental nuisances and mineral resource extraction charges are refunded to the payer by the Tax and Customs Board in accordance with the rules provided by the Taxation Act.

§ 44. Environmental charges to be refunded

(1) Paid environmental charges are to be refunded in part or in whole where:

1) the charges paid exceed the amount payable;

2) it becomes evident in the course of verifying the calculation of the environmental charges that the amount paid exceeds the amount calculated;

3) the volume of use of the natural resource for which environmental charges have already been paid has been decreased due to circumstances beyond the control of the person using the resources. The fishing charge is refunded to the extent of the decreased fishing opportunities where the fishing opportunities already allocated were decreased during the year of use of such fishing opportunities due to circumstances beyond the control of the person applying for or holding the fishing rights;

5) the environmental charge has been paid by a self-employed person, company or agency who has terminated the activities for which payment of the environmental charges is required before the rights relating to the environmental charge expire, and relevant notices concerning the termination of such activities have been entered in the commercial register or relevant amendments have been made in the articles of association or statutes thereof.

(2) Clauses 2, 3 and 5 of subsection 1 of this section do not apply to the refunding of the deforestation charge.

(3) Paid deforestation charges are refunded in part or in full if the time limit provided in subsection 13 of § 41 of the Forest Act has passed since the registration of the forest notice submitted for deforestation, or if the forest notice has been revoked and the person has not commenced deforestation or has deforested an area smaller than the area permitted by the forest notice.

(3¹) In the events specified in subsections 1¹ and 1² of § 8¹ of this Act, the deforestation charges are refunded in part or in full if three years have passed since the issuance of the notice of payment of the deforestation charge and the person has not commenced deforestation or has deforested an area smaller than planned.

(4) In the events provided in subsections 3 and 3¹ of this section, the deforestation charges are refunded for the part that has not been deforested.

§ 45. Application for refund of environmental charges

(1) A person who has paid environmental charges has the right to apply for a refund thereof within three years after the date of payment, except in the event provided in subsections 2 and 2¹ of this section.

(2) A person who has paid the commercial fishing charge, recreational fishing charge or hunting charge has the right to apply, within the year of the use of the purchased fishing or hunting right, for a refund of the paid environmental charges on the basis of subsection 1 of § 44 of this Act.

(2¹) On the basis of subsections 2–4 of § 44 of this Act, a person who has paid the deforestation charge has the right to apply for a refund of the paid deforestation charge within two years after the expiry of the time limit provided in subsection 13 of § 41 of the Forest Act.

(3) Upon applying for a refund of the fishing charge, hunting charge or deforestation charge, a written application along with a document in proof of payment of the environmental charge is submitted to the Environmental Board and, in the event of commercial fishing, to the Agriculture and Food Board.

(4) A document in proof of payment of the environmental charge need not be submitted where the Environmental Board or the Agriculture and Food Board is able to verify the receipt of the environmental charge by electronic means.

(5) In the event provided in subsection 3 of § 44 of this Act, the applicant for a refund of the deforestation charge submits, together with the application, information on the area of the deforested forest.

§ 46. Refusal to refund environmental charges

Environmental charges are not refunded where:

1) refunding is not reasoned;

2) it becomes evident upon verifying that the payer of the environmental charges has submitted insufficient or incorrect data;

3) the time limit specified in subsection 1 or 2 of § 45 of this Act has expired.

§ 47. Refund of environmental charges

(1) The Environmental Board or the Agriculture and Food Board makes a decision concerning an application for a refund of the environmental charge within 20 working days after the date of receipt of the application.

(2) In the event of approval of the application, the issuer of the environmental permit proposes to the applicant that the environmental charges subject to refund be deducted from the environmental charges payable for the following periods by way of a set-off, except in the event of deforestation charges.

(3) Where the applicant does not agree with the proposal specified in subsection 2 of this section or the applicant no longer has the obligation to pay the environmental charges, the issuer of the environmental permit returns the environmental charges to the applicant within 20 working days after the decision to refund the environmental charge specified in subsection 1 of this section or the entry into force of a court judgment to refund the environmental charge.

§ 48. Substitution of pollution charge

(1) The obligation to pay the pollution charge may be substituted by an obligation to finance environmental protection measures where:

1) the person who emits pollutants into the ambient air, a water body, groundwater or soil, or disposes waste (hereinafter payer of pollution charge) implements, within up to three years from the entry into force of the pollution charge substitution contract, measures that ensure at least a 15 per cent decrease in the emission of pollutants or in the disposal of waste compared to the year preceding the period of implementing the measures. The reduced level of pollution of the environment must not be exceeded even after the termination of a contract for substitution of the pollution charge;

2) the person disposing waste, within three years, takes measures upon treatment of hazardous waste as a result of which the hazardousness of the waste is reduced to the extent where the waste can be qualified as non-hazardous waste, or as a result of which the waste that, due to its characteristics, is unsuitable for landfilling can be qualified as waste suitable for disposal in a landfill;

3) the person disposing waste, within three years, constructs a landfill for hazardous waste conforming to the requirements of the Waste Act for the waste in the person’s possession which cannot be recovered due to technical reasons or the recovery of which involves excessive costs compared to other methods of waste handling;

4) the payer of the pollution charge implements, within up to three years after the entry into force of a contract for substitution of the pollution charge, measures that ensure the reduction of the share of storm water directed to wastewater treatment facilities via a combined sewerage system in the wastewater reaching the wastewater treatment facility by at least 15 per cent in comparison with the year preceding the period of implementing the measures. The reduction of the share of storm water is determined on the basis of a project for the implementation of environmental protection measures.

(2) The obligation to pay the pollution charge specified in clause 1 of subsection 1 of this section is substituted by the obligation to finance environmental protection measures for pollutants or types of waste whose quantity is reduced by at least 15 per cent by the planned environmental protection measures.

(2¹) In the event of application of clause 4 of subsection 1 of this section, the obligation to pay the pollution charge for all the pollutants that are contained in the water discharged into the receiving water body and regulated by a water permit may, to the extent of 50 per cent, be substituted by the obligation to finance environmental protection measures.

(3) The pollution charge is substituted on the basis of a contract for substitution of the pollution charge entered into between the payer of the pollution charge and the minister in charge of the policy sector (hereinafter contract).

(4) The quantities of pollutants specified in subsection 1 of this section, the share of storm water directed to a wastewater treatment facility and the hazardousness of waste must be reduced and a conforming landfill must be constructed not later than by the due date indicated in the contract.

(5) The extent to which the pollution charge is substituted must not exceed the cost of the environmental protection measures implemented at the expense of the payer of the pollution charge.

(6) Where the amount of substitution of the pollution charge specified in a contract for substitution of the pollution charge exceeds the amount of the pollution charge that is actually substituted during the term of validity of the contract, the pollution charge for the following quarters is reduced by the non-substituted amount, but the period of substitution of the pollution charge must not exceed three years.

(7) On the basis of the contract, the pollution charge is substituted as of the first day of the quarter when the contract is entered into. Investments made after the entry into force of the contract are deemed to be the investments subject to substitution.

§ 49. Application for substitution of pollution charge

(1) For substitution of the pollution charge, the payer of the pollution charge submits an application for a contract to the minister in charge of the policy sector before commencing the project. A project for the implementation of environmental protection measures and a projection of the pollution charge arising from the project is appended to the application.

(2) The application must contain at least the following:

1) name and registry code or personal identification code of the applicant;

2) extent of substitution of the pollution charge;

3) overview of the planned environmental protection measures and their cost;

4) data on the planned reduction of the emission of pollutants into the ambient air, a water body, groundwater or soil, the share of storm water directed to a wastewater treatment facility or the disposal of waste;

5) description of the measures necessary to reduce the hazardousness of the waste or to render the waste suitable for disposal in landfills, and the estimated result of such measures where clause 2 of subsection 1 of § 48 of this Act is applied;

6) the reasons for constructing a landfill where clause 3 of subsection 1 of § 48 of this Act is applied.

(3) A project for the implementation of environmental protection measures must include the technical and economic indicators of the measures, an activity-based and quarterly timetable for the implementation of the measures, and their costs.

(4) The projection of the pollution charge is prepared for the term of validity of the contract, taking account of the estimated effect of the implementation of environmental protection measures.

§ 50. Processing of applications

(1) Where the application for substitution of the pollution charge does not meet the requirements or a project for the implementation of environmental protection measures does not meet the conditions provided in subsection 1 of § 48 of this Act, the applicant is granted a time limit for the elimination of the deficiencies of the application.

(2) Upon processing an application, the following is evaluated:

1) the conformity of the estimated results of a project for the implementation of environmental protection measures to the requirements provided in subsection 1 of § 48 of this Act;

2) whether the environmental protection measures project is reasoned from the viewpoint of environmental protection;

3) viability and technical correctness of the project, and its conformity to the requirements of the best available techniques;

4) economic justification of the project;

5) correctness of submitted data;

6) whether the time limits are realistic;

7) existence of additional problems and risks;

8) possibility to verify the timetable for implementation of the project and the budget of the project, and whether the list of activities is concrete and verifiable;

9) correctness of the pollution charge projection.

(3) The minister in charge of the policy sector has the right to involve experts in the activities specified in subsection 2 of this section. The costs related to involving experts are borne by the payer of the pollution charge. The experts are selected by an agreement between the contracting parties.

(4) The substitution of the pollution charge is denied where:

1) the estimated results of the environmental protection measures project do not conform to the requirements provided in subsection 1 of § 48 of this Act;

2) the environmental protection measures project is not reasoned from the viewpoint of environmental protection;

3) the project is not viable, technically correct or does not conform to the requirements of the best available techniques;

4) the project is not economically justified;

5) the terms are not realistic;

6) the project may involve additional environmental or economical risks which the payer of the pollution charge has not estimated or addressed in the application;

7) the timetable for performance of the project and the budget of the project cannot be verified;

8) the result of the project is inconsistent.

(5) The administrative authority informs the applicant in writing of approval or denial of the application within 30 working days after the receipt of the application.

(6) The time limit specified in subsection 5 of this section can be extended by the time necessary for obtaining an expert opinion.

§ 51. Contract for substitution of pollution charge

A contract for substitution of the pollution charge regulates the following:

1) the beginning of substitution of the pollution charge;

2) the duration of substitution of the pollution charge;

3) the projected amount by which the emission of pollutants into the ambient air, a water body, groundwater or soil, the share of storm water directed to a wastewater treatment facility or the disposal of waste is to be reduced by implementing environmental protection measures;

4) extent of substitution of the pollution charge set out separately for pollutants, waste or groups thereof;

5) the estimated result of the measures necessary to reduce the hazardousness of the waste or rendering the waste suitable for disposal in landfills in the event of application of clause 2 of subsection 1 of § 48 of this Act;

6) requirements for constructing a landfill in the event of application of clause 3 of subsection 1 of § 48 of this Act;

7) time limits of and procedures for submission of reports;

8) organisation of verifying performance of the contract;

9) time limits for the implementation of environmental protection measures and a schedule for financing the plan set out by quarter.

§ 52. Organisation of substitution of pollution charge

(1) By the tenth date of the month following the reporting quarter, the payer of the pollution charge submits to the Environmental Board by mail, on an electronic data medium, using electronic data communication or by handing over to the Environmental Board a quarterly report on the implementation of environmental protection measures and documents in proof of the expenses incurred.

(2) The Environmental Board makes a decision on the approval of the quarterly report on the implementation of environmental protection measures within ten working days after the receipt of the documents specified in subsection 1 of this section.

(2¹) Where the Environmental Board approves the quarterly report on the implementation of environmental protection measures, the payer of the pollution charge submits to the Environmental Board by the due date provided in subsection 1 of § 33⁴ of this Act an environmental charges return for the reporting quarter where the substitution of the pollution charges is taken into account on the basis of the approved quarterly report on the implementation of environmental protection measures.

(2²) Where a portion of the pollution charge is substituted under subsection 6 of § 48 of this Act after the expiry of the contract, the payer of the pollution charge submits by the due date provided in subsection 1 of § 33⁴ of this Act an environmental charges return where the substitution of the pollution charges is taken into account on the basis of the notice specified in subsection 2 of § 55 of this Act.

(3) Approval of the quarterly report on the implementation of environmental protection measures may be denied where:

1) the timetable for the implementation of environmental protection measures has not been adhered to;

2) investments have not been made to the extent prescribed by the timetable for the implementation of environmental protection measures.

(3¹) Where the Environmental Board does not approve the quarterly report on the implementation of environmental protection measures or where the payer of the pollution charge has not submitted the quarterly report by the due date, the payer of the pollution charge submits for the reporting quarter by the due date provided in subsection 1 of § 33⁴ of this Act an environmental charges return where the substitution of the pollution charges is not taken into account and, on the same date, transfers the amount payable on the basis of the return to the settlement account of the Tax and Customs Board.

(4) Where the Environmental Board does not approve the quarterly report on the implementation of environmental protection measures or the quarterly report has not been submitted to it within the time limit, the Environmental Board gives a written warning to the payer of the pollution charge and sets a time limit of up to three months for elimination of the deficiencies in the performance of the contract. Where the deficiencies are not eliminated within the time limit, the Environmental Board informs the minister in charge of the policy sector thereof within 15 working days and makes a proposal to terminate the contract.

(4¹) Where the payer of the pollution charge has eliminated the deficiencies in the performance of the contract, the payer has the right to submit a new environmental charges return on the quarter under observation, taking into account the substitution of the pollution charge.

(5) The payer of the pollution charge is required to enable the Environmental Board to examine the original documents relating to the contract and to grant them access to the site of implementation of environmental protection measures and allow them to conduct measurements and take samples at such a site to verify the performance of the contract.

§ 53. Final report on performance of contract for substitution of pollution charge

(1) The final report on the performance of the contract must include the following:

1) a summary of the purpose of implementing environmental protection measures, compliance with the timetable and the achieved results;

2) deeds of receipt of the work performed upon the implementation of environmental protection measures;

3) documents in proof of the costs incurred for the implementation of environmental protection measures;

4) documents in proof of reduction of the emission of pollutants into the ambient air, a water body, groundwater or soil, or disposal of waste, or compliance with the other requirements provided in subsection 1 of § 48 of this Act.

(2) The minister in charge of the policy sector has the right to involve experts in the evaluation of the final report on performance of the contract, and of the results achieved. The costs related to involving experts are borne by the payer of the pollution charge. The experts are selected by an agreement between the contracting parties.

§ 54. Termination of contract for substitution of pollution charges

(1) The minister in charge of the policy sector may unilaterally terminate the contract on the basis of a request of the payer of the pollution charge or where the final report is not approved. The minister in charge of the policy sector may unilaterally terminate the contract on the proposal of the Environmental Board where:

1) the payer of the pollution charge does not submit a quarterly report on the implementation of environmental protection measures;

2) the Environmental Board denies a quarterly report on the implementation of environmental protection measures and the payer of the pollution charge fails to eliminate the deficiencies within the time limit set for such purpose;

3) the payer of the pollution charge is in a fundamental breach of the terms of the contract;

4) the payer of the pollution charge fails to submit the final report on the performance of the contract.

(2) In the event of unilateral termination of the contract, the payer of the pollution charge is required to pay the entire pollution charge substituted by the contract within three months after the date of termination of the contract.

(3) In the event specified in subsection 2 of this section, the Environmental Board issues the payer of the pollution charge an environmental charges notice for payment of the outstanding amount of the pollution charge within 15 working days after the date of termination of the contract.

§ 55. Expiry of contract for substitution of pollution charges

The contract is deemed to be expired where all the following requirements are met:

1) the quantity of pollutants or waste has been reduced or other requirements have been met to the extent provided in subsection 1 of § 48 of this Act;

2) the payer of the pollution charge has submitted to the minister in charge of the policy sector the final report on the performance of the contract and the minister in charge of the policy sector has approved the final report, issuing to the payer of the pollution charge and to the Environmental Board a respective notice, indicating, in accordance with subsection 6 of § 48 of this Act, the amount of the pollution charge that was not substituted for during the term of validity of the contract, the types of pollutants or waste whose pollution charge is subject to substitution and the period during which the aforementioned amount can be substituted;

3) the Environmental Board has granted to the payer of the pollution charge a new environmental permit that corresponds to the environmental conditions created as a result of the implementation of environmental protection measures.

§ 55¹. Distribution of received environmental charges between state budget and budgets of local authorities

(1) The mineral resource extraction charge is transferred in the following manner:

1) 100 per cent to the state budget where the mineral resource is extracted in a public water body, in the exclusive economic zone or in another water body not distributed between local authorities;

2) to the budget of the local authority of the extraction area per one extracted cubic metre of the backfill of dolomite: as of 1 January 2017, 0.208 euros; as of 1 January 2018, 0.214 euros; as of 1 January 2019, 0.220 euros; as of 1 January 2020, 0.227 euros; as of 1 January 2021, 0.234 euros;

3) to the budget of the local authority of the extraction area per one extracted cubic metre of low-quality dolomite: as of 1 January 2017, 0.295 euros; as of 1 January 2018, 0.304 euros; as of 1 January 2019, 0.313 euros; as of 1 January 2020, 0.322 euros; as of 1 January 2021, 0.332 euros;

4) to the budget of the local authority of the extraction area per one extracted cubic metre of high-quality dolomite: as of 1 January 2017, 0.525 euros; as of 1 January 2018, 0.541 euros; as of 1 January 2019, 0.557 euros; as of 1 January 2020, 0.574 euros; as of 1 January 2021, 0.591 euros;

5) to the budget of the local authority of the extraction area per one extracted cubic metre of technological dolomite: as of 1 January 2017, 0.835 euros; as of 1 January 2018, 0.860 euros; as of 1 January 2019, 0.886 euros; as of 1 January 2020, 0.913 euros; as of 1 January 2021, 0.940 euros;

6) to the budget of the local authority of the extraction area per one extracted cubic metre of decorative dolomite: as of 1 January 2017, 0.638 euros; as of 1 January 2018, 0.657 euros; as of 1 January 2019, 0.677 euros; as of 1 January 2020, 0.697 euros; as of 1 January 2021, 0.718 euros;

7) to the budget of the local authority of the extraction area per one extracted cubic metre of the backfill of gravel: as of 1 January 2017, 0.486 euros; as of 1 January 2018, 0.501 euros; as of 1 January 2019, 0.516 euros; as of 1 January 2020, 0.531 euros; as of 1 January 2021, 0.547 euros;

8) to the budget of the local authority of the extraction area per one extracted cubic metre of building gravel: as of 1 January 2017, 1.798 euros; as of 1 January 2018, 1.852 euros; as of 1 January 2019, 1.908 euros; as of 1 January 2020, 1.965 euros; as of 1 January 2021, 2.024 euros;

9) to the budget of the local authority of the extraction area per one extracted cubic metre of the backfill of sand: as of 1 January 2017, 0.284 euros; as of 1 January 2018, 0.293 euros; as of 1 January 2019, 0.302 euros; as of 1 January 2020, 0.311 euros; as of 1 January 2021, 0.320 euros;

10) to the budget of the local authority of the extraction area per one extracted cubic metre of building sand: as of 1 January 2017, 1.150 euros; as of 1 January 2018, 1.185 euros; as of 1 January 2019, 1.221 euros; as of 1 January 2020, 1.258 euros; as of 1 January 2021, 1.296 euros;

11) to the budget of the local authority of the extraction area per one extracted cubic metre of technological sand: as of 1 January 2017, 1.466 euros; as of 1 January 2018, 1.510 euros; as of 1 January 2019, 1.555 euros; as of 1 January 2020, 1.602 euros; as of 1 January 2021, 1.650 euros;

12) to the budget of the local authority of the extraction area per one extracted cubic metre of the backfill of limestone: as of 1 January 2017, 0.225 euros; as of 1 January 2018, 0.232 euros; as of 1 January 2019, 0.239 euros; as of 1 January 2020, 0.246 euros; as of 1 January 2021, 0.253 euros;

13) to the budget of the local authority of the extraction area per one extracted cubic metre of low-quality limestone: as of 1 January 2017, 0.325 euros; as of 1 January 2018, 0.335 euros; as of 1 January 2019, 0.345 euros; as of 1 January 2020, 0.355 euros; as of 1 January 2021, 0.366 euros;

14) to the budget of the local authority of the extraction area per one extracted cubic metre of high-quality limestone: as of 1 January 2017, 0.525 euros; as of 1 January 2018, 0.541 euros; as of 1 January 2019, 0.557 euros; as of 1 January 2020, 0.574 euros; as of 1 January 2021, 0.591 euros;

15) to the budget of the local authority of the extraction area per one extracted cubic metre of technological and cement limestone: as of 1 January 2017, 0.538 euros; as of 1 January 2018, 0.554 euros; as of 1 January 2019, 0.571 euros; as of 1 January 2020, 0.588 euros; as of 1 January 2021, 0.606 euros;

16) to the budget of the local authority of the extraction area per one extracted cubic metre of decorative limestone: as of 1 January 2017, 0.693 euros; as of 1 January 2018, 0.714 euros; as of 1 January 2019, 0.735 euros; as of 1 January 2020, 0.757 euros; as of 1 January 2021, 0.780 euros;

17) to the budget of the local authority of the extraction area per one extracted cubic metre of clay: as of 1 January 2017, 0.543 euros; as of 1 January 2018, 0.559 euros; as of 1 January 2019, 0.576 euros; as of 1 January 2020, 0.593 euros; as of 1 January 2021, 0.611 euros;

18) to the budget of the local authority of the extraction area per one extracted cubic metre of expanded clay: as of 1 January 2017, 0.559 euros; as of 1 January 2018, 0.576 euros; as of 1 January 2019, 0.593 euros; as of 1 January 2020, 0.611 euros; as of 1 January 2021, 0.629 euros;

19) to the budget of the local authority of the extraction area per one extracted cubic metre of infusible clay: as of 1 January 2017, 1.013 euros; as of 1 January 2018, 1.043 euros; as of 1 January 2019, 1.074 euros; as of 1 January 2020, 1.106 euros; as of 1 January 2021, 1.139 euros;

20) to the budget of the local authority of the extraction area per one extracted cubic metre of cement clay: as of 1 January 2017, 0.551 euros; as of 1 January 2018, 0.568 euros; as of 1 January 2019, 0.585 euros; as of 1 January 2020, 0.603 euros; as of 1 January 2021, 0.621 euros;

21) to the budget of the local authority of the extraction area per one extracted cubic metre of basement building stone: as of 1 January 2017, 0.425 euros; as of 1 January 2018, 0.438 euros; as of 1 January 2019, 0.451 euros; as of 1 January 2020, 0.465 euros; as of 1 January 2021, 0.479 euros;

22) to the budget of the local authority of the extraction area per one extracted ton of poorly humified peat: as of 1 January 2017, 1.215 euros; as of 1 January 2018, 1.251 euros; as of 1 January 2019, 1.289 euros; as of 1 January 2020, 1.328 euros; as of 1 January 2021, 1.368 euros;

23) 0.29 euros to the budget of the local authority of the extraction area per one extracted ton of well humified peat;

24) to the budget of the local authority of the extraction area per one extracted ton of phosphate rock: as of 1 January 2017, 0.513 euros; as of 1 January 2018, 0.528 euros; as of 1 January 2019, 0.544 euros; as of 1 January 2020, 0.560 euros; as of 1 January 2021, 0.577 euros;

25) 0.275 euros to the budget of the local authority of the extraction area per one extracted ton of oil shale;

26) 100 per cent to the budget of the local authority of the location of emergence of extracted mineral matter or overburden or the location of removal of a body of sediments, rock, liquid or gas or a portion thereof not registered as mineral resources from the natural state, provided that the extraction charge of the extracted mineral matter or overburden or other substance declared equal to mineral resources is paid under subsection 9 of § 9 or clause 1 of subsection 1 of § 30 of this Act.

(1¹) Where the oil shale extraction charge in force in a reporting quarter is 0.37 euros per ton or higher, the following requirements apply to the division of the charge calculated for the reporting quarter between the state budget and the budgets of the local authorities:

1) 0.24 euros of the oil shale extraction charge per one ton of extracted oil shale is transferred to the budget of the local authority of the extraction area, 0.08 euros per one ton of extracted oil shale is transferred to the budget of the local authority of the seat of the oil shale thermal processing establishment (including the production of liquid fuel or generation of electricity) and 0.05 euros per one ton of extracted oil shale is transferred to the budgets of the local authorities of the location of the oil shale mining claims, distributing the latter between the local authorities based on the reference value of the area unit corresponding to the mining claims of the local authority;

2) to allocate the charge provided in clause 1 of this subsection to the local authority of the location of the mining claim, 0.05 euros per ton of extracted oil shale is divided by the total amount of the values of the reference area units corresponding to the mining claim and then multiplied by the value of the calculated area unit corresponding to the mining claims of the local authority;

3) the area of the mining claims and local authorities is calculated as of 1 January of the year of extraction.

(1²) To calculate the reference value of the area unit corresponding to the mining claims, the share of the area of the oil shale mining claims located in the territory of the local authority in the total area of the local authority is multiplied by the area of the oil shale mining claims located in the territory of the local authority.

(3) One hundred per cent of the charge for the right to the special use of water is transferred to the state budget where water is abstracted from a transboundary water body by way of special use.

(4) The following portion of the charge for the right to the special use of water is transferred to the budget of the local authority of the location of the special use of water per 1,000 cubic metres of water:

1) for water abstracted from water bodies that belong to the drinking water intake of the surface water system of the City of Tallinn – 19.17 euros;

2) for cooling water abstracted from water bodies that belong to the drinking water intake of the surface water system of the City of Tallinn – 3.83 euros;

3) for water abstracted from other water bodies – 14.76 euros;

4) for cooling water abstracted from other water bodies – 0.81 euros;

5) for water abstracted from the Quaternary period aquifer – 31.51 euros;

6) for water abstracted from the Devonian period aquifer to the Ordovician period aquifer – 42.34 euros;

7) for water abstracted from the Ordovician-Cambrian period aquifer – 43.19 euros;

8) for water abstracted from the Cambrian-Vendian period aquifer – 47.74 euros;

9) for potable quality water from the Cambrian-Vendian period aquifer used for technological purposes, except for production of foodstuffs – 85.04 euros;

10) for mineral water used for drinking – 734.50 euros;

11) for mineral water for therapeutic baths – 115.04 euros.

(5) The following portion of the charge for the right to the special use of water is transferred to the budget of the local authority of the location of the extraction area per 1,000 cubic metres of water:

1) for water pumped out of quarries – 3.82 euros;

2) for water pumped out of mines – 10.65 euros.

(6) The charge for the right to the special use of water specified in clauses 1 and 2 of subsection 4 of this section is distributed between local authorities as follows:

1) 15 per cent to the City of Tallinn;

2) 18.75 per cent to the Rural Municipality of Anija;

3) 18.75 per cent to the Rural Municipality of Rae;

4) 37.5 per cent to the Rural Municipality of Kose;

5) 5 per cent to the Rural Municipality of Järva;

6) 5 per cent to the City of Paide.

(6¹) Out of the pollution charge payable for the disposal of oil shale fly ash and oil shale bottom ash 0.08 euros per one disposed ton is transferred to the budget of the local authority of the disposal location.

(7) In addition to the provisions of clause 1 of subsection 1 and subsection 3 of this section, the following is transferred to the state budget:

1) the portion exceeding the charge specified in clauses 2–25 of subsection 1 and in subsections 4, 5 and 6¹ of this section;

2) the fishing charge, the hunting charge and the deforestation charge;

3) the pollution charge, except for the charge specified in subsection 6¹ of this section.

(8) In the event of a change of the details of environmental charges, a recalculation is made retroactively and the environmental charges allocated to local authorities are adjusted by the total amount of the non-transferred or excessively transferred allocations.

§ 55². Transfer of charge for production of electricity from wind energy to local authority budget

(1) The charge for production of electricity from wind energy from an onshore wind power plant is transferred to the budget of the local authority in whose territory the wind power plant is located.

(2) The charge for production of electricity from wind energy from an offshore wind power plant, except for the amount required for payment of compensation to fishery undertakings provided in § 55⁴ of this Act, is transferred to the budget of the local authority in the area of influence of the offshore wind farm.

(3) The extent of the area of influence of an offshore wind farm is calculated from the centre of the tower of the nearest wind power plant of the wind farm to the coastline border of the territory of the local authority.

(4) If the area of influence of an offshore wind farm includes several local authorities, the charge specified in subsection 2 of this section is distributed between the local authorities in accordance with the proportion of distance points calculated for each local authority.

(5) The calculation of the distance points specified in subsection 4 of this section takes into account the wind power plants whose shortest distance from the coastline of each local authority in the area of influence is no more than 20 kilometres. When calculating a distance point, the distance of the wind power plant from the nearest coastline point of the corresponding local authority is subtracted from 20 kilometres. The distance points calculated for wind power plants are summed up for each local authority in the area of influence, determining the proportion of distance points of each local authority against the total amount of distance points.

§ 55³. Transfer of charge for production of electricity from wind energy by local authority to natural persons living within area of influence of onshore wind farms

(1) TThe local authority pays a charge of 50 per cent of the charge for production of electricity from wind energy from an onshore wind power plant obtained by the local authority on the basis of subsection 1 of § 552 of this Act to owners of dwellings located in the area of influence of the onshore wind farm equally per dwelling (hereinafter charge for production of electricity from wind energy related to residence) if the dwelling meets the following conditions on 1 January of the calendar year preceding the year of application:

1) the dwelling is the property of a natural person, and

2) the dwelling is the place of residence of the owner entered in the population register.

(2) For the purposes of this Act, ‘area of influence of an onshore wind farm’ is the area of the Republic of Estonia which, in the event of a wind power plant with a height of up to 250 metres, extends to two kilometres and, in the event of a wind power plant with a height of 250 metres and higher, extends to three kilometres from the centre of the tower of the nearest wind power plant. If the border extending either two or three kilometres from the centre of the tower of the nearest wind power plant passes through a registered immovable, the area of influence extends to the farthest border of the immovable.

(2¹) The charge for production of electricity from wind energy related to residence is not paid from the charge received pursuant to subsection 1 of § 21⁵ of this Act, unless a local authority has decided otherwise.

(2²) In reasoned cases, a local authority may pay the charge for production of electricity from wind energy related to residence to a natural person who does not meet the requirements provided in subsections 1 or 9 of this section.

(3) The maximum amount of the charge for production of electricity from wind energy related to residence per dwelling in the area of influence of a wind farm is the minimum wage in Estonia for six months of the corresponding calendar year.

(4) The local authority publishes information on its website on the charge for production of electricity from wind energy related to residence.

(6) If the total annual amount of the charges for production of electricity from wind energy related to residence to be paid under subsection 1 of this section is less than 50 per cent of the charge for production of electricity from wind energy from an onshore wind power plant obtained by the local authority, the part of the obtained charge in excess of the amount paid will remain with the local authority.

(7) To receive the charge for production of electricity from wind energy related to residence, the owner of a dwelling specified in subsection 1 of this section or a person authorised in writing by the owner of a dwelling specified in subsection 1 of this section submits a written application for the preceding calendar year no later than by 1 March to the local authority in whose territory the wind power plant is located.

(8) The charge for production of electricity from wind energy related to residence is paid once a year for a calendar year.

(9) A person who was the owner of the corresponding dwelling as of 1 January of the previous calendar year has the right to receive the charge for production of electricity from wind energy related to residence.

(10) If a dwelling is in co-ownership or joint ownership, the owners submit separate applications and the local authority pays the charge for production of electricity from wind energy related to residence to co-owners or joint owners who have submitted a valid application in equal parts of the charge calculated per dwelling.

(11) The local authority pays the owner of a dwelling of a person authorised in writing by the owner of a dwelling the charge for production of electricity from wind energy related to residence within 30 days after the time limit for submission of the application.

(12) The local authority pays the charge for production of electricity from wind energy related to residence for a wind farm located in the territory of the local authority also for a dwelling corresponding to the terms and conditions provided in subsection 1 of this section located in the territory of another local authority.

§ 55⁴. Compensation to fishery undertakings

(1) A fishery undertaking has the right to receive compensation on account of the charge for production of electricity from wind energy from an offshore wind power plant obtained by the state in certified cases of reduced fishery catch due to a wind power plant in the area of influence of an offshore wind power plant.

(2) A fishery undertaking submits a written application for compensation for the calendar year by 31 March of the following calendar year to the person or agency specified in § 21⁶ of this Act (hereinafter processor of fishery undertaking compensation).

(3) The owner of a commercial fishing authorisation and a fisherman entered in the same commercial fishing authorisation cannot apply for compensation with regard to a wind power plant simultaneously. In this case, the application submitted by the fisherman is returned without consideration.

(4) Within 30 calendar days after the receipt of the application, the processor of fishery undertaking compensation calculates the amount of compensation on the basis of the regulation provided in subsection 7 of this section.

(5) If the amount of compensations calculated on the basis of subsection 4 of this section exceeds ten per cent of the charge for production of electricity from wind energy from an offshore wind power plant calculated for the preceding calendar year on the basis of subsection 2 of section § 21⁴ of this Act, the amount of compensation for all fishery undertakings in the area of influence of this wind farm is reduced proportionally.

(6) The processor of fishery undertaking compensation pays the fishery undertaking the compensation by 1 September of the year of submission of the application for compensation.

(6¹) If the amount of compensations calculated on the basis of subsection 4 of this section is less than ten per cent of the charge for production of electricity from wind energy from an offshore wind power plant calculated for the preceding calendar year on the basis of subsection 2 of section § 21⁴ of this Act, if the fishery undertaking did not apply for compensation or if no applications were approved, the charge is accordingly returned to the wind power plant possessor in the remainder or in whole. The charge is refunded within two months of the time limit determined in subsection 6 of this section or on the basis thereof.

(7) The principles for calculating compensation to a fishery undertaking, the procedure for applying for and payment of compensation, including the procedure for certifying a decrease in fishery catches and deeming it certified, are established by a regulation of the Government of the Republic.

§ 56. Supporting of environmental protection area

(1) On the basis of subsection 3 of § 4 of this Act, the Ministry of Climate organises the implementation of a support programme for the area of environmental protection (hereinafter environmental programme), using the funds allocated to it for this purpose from the state budget, through a state-owned foundation, the founder’s rights of which are exercised by the Ministry of Climate (hereinafter foundation). To implement the environmental programme, the Ministry of Climate annually allocates a sum that corresponds to at least the total amount received to the state budget from charges for special use of water in the year preceding the drafting of the state budget.

(1²) In addition to the amount provided in subsection 1 of this section, the Ministry of Climate annually allocates for the implementation of the environmental programme in order to mitigate the consequences of environmental changes related to oil shale extraction and processing in the local authorities of Ida-Viru County and for supporting them in dealing with these changes, an amount that corresponds to at least 0.35 euros per ton of oil shale fly ash, oil shale bottom ash, oil shale semi-coke, and gas-decontamination waste, which is generated upon producing cement and contains hazardous substances or solid alkaline gas-decontamination waste disposed of in the year preceding the drafting of the state budget.

(2) The foundation specified in subsection 1 of this section organises the use of the funds of the environmental programme via the funding of the areas of environmental protection or via the implementing of environmental projects under an administrative contract entered into between the Ministry of Climate and the foundation subject to subsection 2 of § 53¹ of the State Budget Act.

(3) The Ministry of Climate exercises administrative supervision over the foundation’s performance of the administrative contract entered into under subsection 2 of this section.

(4) Supervision over the activities of the Ministry of Climate is carried out in accordance with the rules provided by law.

(5) Where the administrative contract is terminated unilaterally or there is another reason that prevents the foundation specified in subsection 1 of this section from continuing to perform the administrative duty specified in the contract, the Ministry of Climate organises further performance of the administrative duty.

(6) The list of areas of environmental protection to be funded under the environmental programme and the proportions of funding between the areas are established by a directive of the minister in charge of the policy sector.

§ 57. Additional environmental charges

In addition to the charges provided in § 3 of this Act, 50 per cent of the revenues paid into the state budget on the basis of the Packaging Excise Duty Act, the compensation for damage caused to the environment and proceeds from the sale of fish caught, by way of special purpose fishing, for the purpose of research, practical training or for improving the ecosystems of water bodies are also deemed to be environmental charges for the purposes of this chapter. Proceeds from the sale of fish caught for research purposes by way of special purpose fishing are not deemed an additional environmental charge where the equipment of a commercial fishing vessel and commercial fishing equipment is used for trawling. A respective notice is made on the special purpose fishing authorisation.

§ 57². Support for activities to preserve carbon stock and increase carbon removal, as well as to protect and sustainably manage forests

Activities required to preserve stored carbon stock and to increase carbon removal in the land use sector, as well as activities required for the protection and sustainable management of forests on the basis of the Forest Act, are financed from the budget of the Ministry of Climate at least to the extent that corresponds to the amount received in the state budget from deforestation charges in the year preceding the drafting of the state budget.

§ 59. Funding of areas of environmental protection and evaluation of applications

(1) The Ministry of Climate organises the evaluation of the applications submitted for funding the areas of environmental protection. The Ministry of Climate may transfer the organisation of the evaluation of the applications submitted for funding the areas of environmental protection in whole or in part to the foundation specified in subsection 1 of § 56 of this Act by means of the administrative contract specified in subsection 2 of § 56 of this Act.

(1¹) The foundation specified in subsection 1 of § 56 of this Act decides on approval or rejection of the applications on the basis of the results of the evaluation and supervises compliance with the conditions for the use of the support.

(2) The funding of project applications relating to the performance of duties arising from Acts, regulations and international agreements is decided by the minister in charge of the policy sector. Funding on the basis of the decisions of the minister in charge of the policy sector is organised and performance of the contracts is verified by the foundation.

(3) The project applications submitted for the funding of areas of environmental protection specified in subsection 1 and related to subsection 2 of this section must meet the following general requirements:

1) the project must have an extensive positive environmental impact;

3) the project must conform to other action and development plans in the area of or relating to environmental protection.

(3¹) In order to receive the support provided in subsection 1² of § 56 of this Act, a project must, in addition to the provisions of subsection 3 of this section, contribute to the objectives provided in subsection 1² of § 56.

(4) The requirements for applications for financing environmental protection projects, the conditions of, procedure for and criteria of evaluation of applications, the supported activities, and the procedure for decision-making, verification of performance thereof and reporting are established by a regulation of the minister in charge of the policy sector. The criteria for evaluation of the applications are based on the provisions of subsection 3 of this section, taking account of the characteristics of the area.

(5) An application submitted for funding is denied where the application or the applicant does not meet the requirements provided in subsections 3 and 3¹ or the requirements or criteria established on the basis of subsection 4 of this section.

(6) Support will not be paid, or paid support will be partially or fully recovered, if a beneficiary breaches the terms governing its use.

§ 59¹. Recovery of support

(1) Support must be returned within 60 calendar days after making the decision to recover the support. The decision to recover the support may be made within ten years after the day of making the decision to grant the support.

(2) The decision to recover the support constitutes an enforceable title for the purposes of clause 21 of subsection 1 of § 2 of the Code of Enforcement Procedure.

(3) Where a beneficiary fails to return the support within the time limit, they are required to pay interest on the overdue amount at the rate of 0.06 per cent for each delayed calendar day, but the total amount cannot exceed the amount of support recoverable.

(4) The payments received upon returning the support shall first cover the interest, thereafter the support subject to return.

(5) The recovery of unlawful and misused state aid is based on § 42 of the Competition Act, unless otherwise provided by the European Union law.

§ 60. Other appropriations for reproduction of natural resources, maintaining of state of environment and remedying of environmental damage

(1) In addition to the provisions of this Act, the Ministry of Climate may, for the purpose of maintaining the state of the environment, restoration of natural resources and remedying of environmental damage, enter into administrative contracts with the foundation specified in § 56 of this Act and do so in accordance with the rules provided by subsection 2 of the same section in order to arrange the following:

1) use of other earmarked allocations made from the state budget and local budgets;

2) financing of appropriate multilateral and international programmes;

3) carrying out appropriate co-operation projects between non-governmental organisations and the state.

(2) The Ministry of Climate exercises administrative supervision over the foundation’s performance of administrative contracts entered into under subsection 1 of this section.

(3) Where the administrative contract is terminated unilaterally or there is another reason that prevents the foundation specified in § 56 of this Act from continuing to perform the administrative duty specified in the contract, the Ministry of Climate organises further performance of the administrative duty.

§ 61. Reporting on environmental charges

(1) The report on the receipt of environmental charges is submitted to the minister in charge of the policy sector by:

1) the Tax and Customs Board in the event of the use of natural resources, emission of pollutants into the ambient air, a water body, groundwater or soil, energy recovery or waste disposal, except in the events provided in clauses 1¹ and 2 of this subsection;

1¹) the issuer of the environmental permit in the event of the fishing charge.

(2) Statistics on declared environmental charges are made available in a public communication network.

§ 62. Reporting of foundation organising use of revenues obtained from environmental use

(1) The reporting and auditing of the foundation specified in § 56 of this Act is organised by the supervisory board of the foundation in accordance with the Foundations Act and the Accounting Act.

(2) The report on the use of the revenues obtained from environmental use is submitted by the foundation organising the use of the revenues obtained from environmental use in accordance with the rules provided by the administrative contract entered into between the minister in charge of the policy sector and the foundation.

§ 63. Filing of challenge against imposing environmental charges

(3) A challenge against imposing environmental charges may be filed with the minister in charge of the policy sector who adjudicates it within 30 working days after receiving the challenge.

(3¹) This section does not apply to the imposing of the charge for production of electricity from wind energy.

(4) The minister in charge of the policy sector has the right to involve experts in the adjudication of disputes and to demand that control samples be taken and analysed.

(5) The costs associated with the involvement of experts and the taking and analysis of control samples are borne by the person who filed the challenge. The costs are borne by the administrative authority where the challenge is satisfied.

(6) The minister in charge of the policy sector has the right to extend the time limit of adjudication of a challenge:

1) by the time required for the obtaining of expert opinions and taking and analysing control samples;

2) by 30 working days for another important reason.

§ 63¹. Challenge against administrative decision or action of Tax and Customs Board

A challenge against an administrative decision or action of the Tax and Customs Board is filed in accordance with the rules provided by the Taxation Act.

§ 64

–

§ 68

[Omitted from this text.]

§ 68¹. Implementation of Act

(1) The wording of clause 6 of § 16 and clause 5 of subsection 1 of § 19 of this Act approved on 19 June 2008 is applied as of 1 January 2008.

(2) The extraction charge for the extraction of rock or sediments belonging to the state on the basis of an extraction permit for earth materials issued under the Earth’s Crust Act must be paid under the regulation established on the basis of subsection 2 of § 9 of this Act. The amount of the extraction charge of rock or sediments extracted on the basis of an extraction permit for earth materials is determined on the basis of subsection 10 of § 9 of this Act.

(3) The reporting period that started before 1 April 2011 and the report drawn up on it are subject to the provisions of chapters 5–10 of this Act in the wording in force before 1 April 2011.

(4) The wording of subsection 5 of § 11 of this Act adopted on 2 May 2012 is applied retroactively as of 30 December 2011 to the commercial fishing charge rates established for 2012 on the basis of clause 1 of subsection 2 of § 11 of this Act.

(5) The excessive fishing charge calculated for 2012 on the basis of the wording in force before the wording of subsection 5 of § 11 of this Act adopted on 2 May 2012 is refunded in accordance with the procedure prescribed on the basis of clause 1 of § 44 and by Chapter 6 of this Act.

(6) The reporting period that started before 1 January 2013 and the report drawn up on it are subject to the provisions of § 13 of this Act in the wording in force before 1 January 2013.

(7) Subsection 5¹ of § 9 of this Act applies as of 1 January 2015.

(8) Clause 2 of subsection 1 of § 56 of this Act applies retroactively as of 1 January 2017 in the wording in force once this subsection enters into force.

(9) The powers of the members of the Riigikogu appointed on the basis of subsection 1¹ of § 56 of this Act in force before 1 September 2025 as members of the supervisory board of the foundation specified in subsection 1 of § 56 expire on 31 August 2025.

§ 68². Implementation of provisions related to energy mineral resources

(1) Sections 2, 3, 4, 9 and 9¹ of this Act are implemented retroactively as of 1 July 2015 in the wording that enters into force upon entry into force of this subsection.

(2) Section 19 of this Act is implemented retroactively as of 1 January 2016 in the wording that enters into force upon entry into force of this subsection.

(3) Based on subsection 2 of § 9¹ of this Act, the rate of the energy mineral resource extraction charge, established on the basis of subsection 2 of § 9 of this Act, is revised not later than within one month after the entry into force of this subsection.

(4) The rate of the energy mineral resource extraction charge revised under subsection 3 of this section is applied retroactively as of 1 July 2015.

(5) An excessive environmental charge payment arising from the application of subsections 2 and 4 of this section is refunded in accordance with the rules provided by subsection 2 of § 43¹ of this Act and § 89 of the Taxation Act.

(6) The Environmental Board ensures the availability of pre-filled returns by 1 August 2016 for the purpose of retroactive revision of the ambient air pollution charge and mineral resource extraction charge under subsections 2 and 4 of this section.

(7) Based on subsections 2 and 4 of this section, no interest is charged on ambient air pollution charges or mineral resource extraction charges excessively paid for the period from the moment of payment of the charge until it is refunded within the time limit specified in subsection 6 of this section.

(8) Owing to the retroactive implementation of the abolition of the coefficients specified in subsection 2 of this section and the rates of the extraction charge and grounds of calculation of the extraction charge specified in subsection 4, the mineral resource extraction charge transferred to the budget of the local authority on the basis of § 13 of this Act to the extent effective until 1 January 2017 or the ambient air pollution charge or the mineral resource extraction charge allocated to the foundation on the basis of subsection 1 of § 56 of this Act until 1 July 2016 is not reduced.

§ 68³. Implementation of Act to oil shale fly ash and oil shale bottom ash from 1 January to 31 December 2020

The pollution charge rate applicable to oil shale fly ash and oil shale bottom ash, which is established in clause 3 of subsection 1 of § 21 of this Act, is 1.31 euros from 1 January to 31 December 2020.

§ 68⁴. Analysis of recovery of waste generated upon mining and processing oil shale

(1) By 15 October 2020, the Ministry of the Environment analyses, in co-operation with the Ministry of Economic Affairs and Communications and the Ministry of Finance, the need to further influence the handling of the waste specified in clauses 3 and 4 of subsection 1 of § 21 of this Act by way of the pollution charge rate applicable to waste disposal based on the possibilities of waste recovery and the environmental impact, and submits proposals to the Government of the Republic.

(2) Provided that it proves necessary following the analysis, a new principle of imposing pollution charges will be suggested for application as of 2021 regarding the pollution charge rates specified in subsection 1 of this section.

§ 68⁵. Imposing of charge for production of electricity from wind energy

(1) The charge for production of electricity from wind energy is imposed on a wind farm possessor who commences building activities or electricity generation related to the wind farm after the entry into force of this section, to the extent provided in this Act.

(2) The wind power plant possessor who has submitted a notice of commencement of building work of a wind power plant prior to the entry into force of this section, but commences the production of electricity after the entry into force of this section, pays the charge for production of electricity from wind energy from the entry into force of this section until the commencement of electricity production, taking account of § 21⁵ of this Act.

(3) Applications for the charge for production of electricity from wind energy related to residence in 2026 are subject to subsection 1 of 55³ of this Act in the wording in force until the entry into force of this subsection.

(4) Until 30 June 2026, the day of granting a permit for use is deemed to be the day of synchronisation of a wind power plant with the grid for the purposes of applying subsection 1 of § 21⁵ of this Act, and subsections 2 and 3 do not apply.

(5) If a wind power plant is synchronised with the grid for the purposes of subsection 3 of § 21⁵ of this Act before the date provided in subsection 4 of this section, but has not been granted a permit for use by that date, the date of synchronisation of the wind power plant with the grid is deemed to be 1 July 2026.

§ 68⁶. Implementation of provisions related to deforestation charge

The obligation to pay the deforestation charge on the basis of a forest notice is imposed on forest notices submitted as of 1 July 2024.

§ 68⁷. Implementation of provisions related to commercial fishing charge

For 2024, the commercial fishing charge is paid at the rate applicable before 1 July 2024.

§ 68⁸. Exemptions from pollution charge rates upon emission of pollutants into ambient air under environmental permits executed according to previous requirements

In the event of an environmental permit specified in clauses 1¹ and 3 of subsection 2 of § 5 of this Act, which has not been granted under legislation established on the basis of subsection 7 of § 42 and subsection 3 of § 53 of the General Part of the Environmental Code Act, the following applies:

1) for particles – the pollution charge rate provided in clause 4 of subsection 1 of § 19 of this Act;

2) for total non-methane volatile organic compounds (NMVOC) presented as a group in the environmental permit and for volatile organic compounds and groups not specified in clause 5 of subsection 1 of § 19 of this Act, except methane – the pollution charge rate provided in clause 6 of subsection 1 of § 19 of this Act.

§ 68⁹. Follow-up evaluation of deforestation charge

The Ministry of Climate analyses the achievement of the objective and the effect of imposing the deforestation charge and submits, where necessary, proposals for amendment of the regulation by 1 January 2029.

§ 68¹⁰. Follow-up evaluation of pollution charge

The Ministry of Climate analyses the practicability of the pollution charge rates that entered into force on 1 July 2024 and the effect of imposing such rates and submits, where necessary, proposals for amendment of the regulation by 1 December 2028.

§ 68¹¹. Implementation of support measure for local authorities of Ida-Viru County

The sum to be allocated for the year 2025 for the purpose provided in subsection 1² of § 56 of this Act is calculated on the basis of the quantity in tons of oil shale fly ash, oil shale bottom ash, oil shale semi-coke, and gas-decontamination waste, which is generated upon producing cement and contains hazardous substances or solid alkaline gas-decontamination waste disposed of in the second half of 2023.

§ 69. Entry into force of Act

This Act enters into force on 1 January 2006.