Refund +

CONSORTIUM

Coordinator

OBSERV’ER
Observatoire des énergies renouvelables

Partners

VITO
Flemish Institution for Technological Research

CEEETA
Centro de Estudos em Economia da Energia dos Transportes e do Ambiente

EEG
Energy Economics Group

LEI
Lithuanian Energy Institute.

CLN
Renewable Energy Laboratory of CLN

Download REFUND + brochure

- Synthetic leaflet (English version)
- Synthetic leaflet (French version)

- Final report (English version)
- Final report (French version)
- Final report (Lithuanian version)
- Final report (Polish version)

Comparative analysis of national feedbacks and
recommandations

This work package aims at bringing out the best practies to support investments in private heating systems through direct tax measures. This was done through economic benchmarking of national experiences and qualitative analysis of country fieldwork. The results led to the recommandations for policy decision makers.

• Cross country analysis report

National Economic analysis

These reports present for each country covered by this project an economic
analysis of direct tax measures set up through a common methodology.
The approach used takes into account the specificities of national contexts
and historical backgrounds.

Each report contains :

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Historical description of the evolution of the studied tax measure

A pool of economic indicators to do some cross country comparisons

Identification of the tax measures impacts

Analysis of the impacts

These reports are available in PDF format

• Autrian economic report
• Belgium economic report
• French economic report
• Portuguese economic report
• Italian economic report

Fact sheets

These fact sheets synthesize the main points of the direct fiscal measures
studied in the REFUND + project.

Each national scheme are detailes around the following aspects :

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Description of the measure (its type, the sectors targeted, the current functioning, etc.)

Description of the national context surrounding the measure implementation (the situation of the RES targeted by the measure before the implementation of the studied fiscal measures)

Other elements influencing the implementation of the measure (What were the other measures implemented in favour of the RES)

Description of the measure results

These fact sheets are in final version

• Austria fact sheet
• Belgium fact sheet
• France fact sheet
• Portugal fact sheet
• Italy fact sheet

Economic indicators database

These database synthesize the main economic indicators elaborated around the countries studied

For each country the topics presented are

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the main features of the fiscal measure

the national context around the measure

a list of national economic indicators

the impact of the measure

These batabase are in Excel version

• Belgium economic indicators database
• French economic indicators database
• Portugal economic indicators database
• Austrian economic indicators database
• Italian economic indicators database

Qualitative assessment of on going direct fiscal measures

The purpose of this work package is to give an understanding of the different roles the tax measure can play in the purchase mechanisms of RES heating systems.
It also identifies success factors and/or barriers that prevent full efficiency of the measure.
Interviews with consumers reveal behaviour mechanisms in relation to tax measures and give a first approach of influencial non economic factors.
Focus groups with installers concentrate on identification of success factors and barriers.

Consumers
• Report REFUND Consumers Austria
• Report REFUND Consumers Belgium
• Report REFUND Consumers France
• Report REFUND Consumers Italy
• Report REFUND Consumers Portugal

Installers
• Report REFUND Installers Austria
• Report REFUND Installers Belgium
• Report REFUND Installers France
• Report REFUND Installers Italy
• Report REFUND Installers Portugal

Market experts
• Experts report Austria
• Experts report Belgium
• Experts report France
• Experts report Portugal

Recommendations to market experts
• Recommendations to market experts report

Economic analysis and qualitative assessment synthesis

These reports present for each country a short synthesis of the main results identified during the economic analysis and the qualitative assessment of the national tax instrument implemented.

• Austria - economic and qualitative synthesis
• Belgium - economic and qualitative synthesis
• France - economic and qualitative synthesis
• Italy - economic and qualitative synthesis
• Portugal - economic and qualitative synthesis

Simulation of potential tax impacts on the Polish and Lithuanian markets

This task investigated the introduction of direct tax measures in Lithuania and Poland as a means of support to individual investment in RES-Heat appliances. The impacts of such measures on the uptake of RES technologies, changes in the fuel balance of heating sector, corresponding CO₂ reductions, costs etc were evaluated and recommendations on best possible policy designs were derived.

Simulation report

Regional workshops

• Minutes Regional Belgium (final)
• Portuguese workshop : Lisbon 08-06-30
• Minutes REFUND+ Workshop Vienna 08-04-28
• Minutes REFUND+ Workshop French (final)

Lithuanian and Polish conference

• Minutes of the Lithuanian conference
• Minutes of the Polish conference

The REFUND+ project is supported by the Intelligent Energy Europe Programme
and the Agence de l'Environnement et de la Maîtrise de l'Energie

The sole responsibility for the content of this webpage lies with the authors. It does not necessarily reflect the opinion of the European Communities. The European Commission is not responsible for any use that may be made of the information contained therein.