Options for reducing the EEG surcharge
At currently 6.5 ct/kWh, the EEG surcharge will continue to be the largest and probably most painful item on the electricity bill for many companies in 2021. However, not all companies have to pay the full rate. In addition to the widespread self-supply models, there is also the option of applying to reduce the EEG surcharge for electricity supplied by third parties, with the so-called special equalization scheme.
Under this scheme, companies with high electricity costs only have to pay a reduced EEG surcharge. This exemption only applies to electricity-cost-intensive companies from those sectors that are in international competition. The competitiveness and thus the jobs of electricity-cost-intensive industry, which pays high electricity prices compared with international competitors, should not be jeopardized.
In the future, electricity (cost)-intensive companies can and should continue to apply for a reduction in the EEG surcharge for the following year. To do so, they must provide evidence of high electricity cost intensity as part of the fully electronic application process.
New requirements for the special equalization scheme
Companies with high electricity costs can also apply in 2021 for a reduction in the EEG surcharge for the following year 2022. In particular, they must prove that they have high electricity cost intensity. The amendment to the EEG will make it easier for companies to apply for the special equalization scheme in the future.
The required electricity cost intensity threshold will be lowered by 1 percent in each of the next three years, from 14 percent in application year 2021 to ultimately 11 percent in application year 2024. The successive lowering of the so-called CIP threshold could just about catch up in particular with those companies that would not have reached the required thresholds in the future (due to the crisis).
In addition, there is a real relief for companies that have recently suffered production declines or fluctuations, the new “2 out of 3 rule”. In the three application years 2021, 2022 and 2023, only any two (favorable) of these fiscal years are to be used as the basis for calculating electricity consumption and GVA instead of the usual last three completed fiscal years. Companies can therefore choose, for example, not to take into account the crisis year 2020 and its low electricity consumption for the application to limit the EEG levy in 2022.
The capping effect for electricity consumption volumes above the 1 GWh deductible will be set at 15% of the EEG surcharge for all successful applicants, regardless of list membership. Regulations for cap and super-cap remain in place alongside this.
The amendment to the EEG 2021 has a number of changes in store which will continue to pose major challenges for the companies concerned in 2021, but which also hold some opportunities in store.
15.02.2021 – Stefan Ulrich – firstname.lastname@example.org