ITALIANS FOR MORE EFFICIENT ENERGY-INTENSIVE PLANTS
In 2024, Italy introduced a relief program aimed at supporting energy-intensive companies in their efforts to improve energy efficiency and invest in carbon-free projects. As companies look toward 2025, they must demonstrate their commitment to achieving energy efficiency goals to continue receiving benefits. This can be achieved by:
Complying with Energy Audit Recommendations: Companies can follow guidance from audits conducted by specialized energy operators.
Using Green Energy: They must show that at least 30% of their electricity consumption comes from renewable sources.
Leveraging ETS Trade: The European Emission Trading Scheme (ETS) remains a viable option for companies to confirm past reliefs and apply for future ones.
Types of Relief and Eligibility
The relief is differentiated based on the type of energy commodity used:
Electricity: Available exclusively to companies in sectors listed in EU Communication 2022/C 80/01, with annual consumption exceeding 1 Gigawatt (equivalent to 1 million kWh).
Natural Gas: Applicable to companies using over 95,000 standard cubic meters (Sm3) of gas per year, equivalent to around 1 Gigawatt, for energy production.
Savings and Application
In 2023, the relief translated into average savings of:
3 eurocents per kWh for electricity.
1 eurocent per Sm3 for natural gas.
These savings were realized through successful registration with the competent authority, the CSEA (Cassa per i Servizi Energetici e Ambientali). The relief is applied to parafiscal tariffs directly through the monthly billing process by the energy suppliers. While not directly linked to excise duty, companies benefitting from this scheme often qualify for other excise tax benefits in Italy and throughout the European Union.
