中華民國企業永續發展協會
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中華民國企業永續發展協會 能源及氣候變遷工作 小組 法規及稅制 合理化分組. 台灣減碳法律簡介. 吳一民. 中鋼公司能源環境室. 31 May 201 3. Outline. 前言 中央政府減 碳 法規 地方政府減碳法規 歐盟排放交易 制度法規摘要參考 結語. Introduction.

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2646119

中華民國企業永續發展協會

能源及氣候變遷工作小組

法規及稅制合理化分組

台灣減碳法律簡介

吳一民

中鋼公司能源環境室

31May 2013


Outline
Outline

  • 前言

  • 中央政府減碳法規

  • 地方政府減碳法規

  • 歐盟排放交易制度法規摘要參考

  • 結語


Introduction
Introduction

Taiwan government has promised to the UNFCCC to reduce GHG emission by at least 30% compared to 2020 BAU emission. (NAMAs)Meanwhile, the President also vowed to reduce carbon emissions so as to control GHG emission in 2020 under 2005 level and 2050 under 50% of 2000.

As result to failure in the Congress to pass GHG Reduction Act, Taiwan EPA pronounced GHG to be air pollutants on 9th of May so as to acquire GHG emission data (mandatory inventory for air pollutants) and, if necessary, control GHG emission via the Air Pollution Control Act.


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465

467 GDPGrowth High

443

550

418

443 GDP Growth Medium

500

420 GDPGrowth Low

450

213

(45.8%)

191

(42.8%)

374

166

(39.7%)

400

358

252

350

Million TonCO2

344

252

252

300

Reduction Target

250

110

200

150

100

2008

1990

1995

2000

2005

2010

2015

2020

2005



Central governmental acts regulations
Central Governmental Acts & Regulations

Taiwan central government is planning a series of acts and regulations as the pillars of the drivers for carbon reduction. These acts and regulation include:

Renewable Energy Development Act (REDA, Enacted)

Energy Management Act (EMA, Enacted)

Air Pollution Control Act (APC, Enacted)

GHG Reduction Act (GRA, In the Congress)

Energy Tax Act, Including Carbon Tax (ETA, Planning)

Advancement Guideline for Early Action Projects and Offset Projects (Enacted)


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再生能源發展條例

  • Subsidize renewable to better energy mix

能源稅條例(Draft)

  • Change consumption behavior and rationalize energy price

Low Carbon

Society

溫室氣體減量法(Draft)

  • Early voluntary reductions, National targets, strategies, policies and action plans,

  • Emissions management, CO2 performance,Cap and trade, Green procurement, and Education

能源管理法

  • Energy performance, Energy audit, Energy consumption management, Energy saving technology subsidies

Mitiga-

tion

Adapt-

ation

Green New Deal

The 4 Legal Pillars for GHG Reduction

7


Central governmental acts regulations1
Central Governmental Acts & Regulations

Cooperation between carbon reduction acts:

其中,國家CO2為國家之CO2排放量,Qi為大排放源之能源耗用量,Qj為大、小排放源之用電量,qk則為小排放源之能源耗用量及用電量,CO2/Q則為能源及電力使用之排碳係數。


Central governmental acts regulations2
Central Governmental Acts & Regulations

  • 減碳四法之相關性

能源管理法及再生能源發展條例乃經濟部為降低供應端或消費端的CO2而制定,環保署恐無法直接指揮。

能源稅/碳稅條例乃財政部為降低消費端之能耗及電力而制定,環保署恐亦無法直接指揮。徵收對象不與溫室氣體減量法重疊為其特色,以避免一稅兩課或造成不公平競爭。

溫室氣體減量法乃環保署為降低大排放源的CO2排放而制定。由於溫室氣體減量法並不代表減碳四法,不適合用以承諾國家之減碳目標及期程。




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Before GHG Reduction Act

GHG Reduction Act

Stage I

Stage II

Stage III

Enforced Inventory, Reporting, and Voluntary Reduction

Voluntary Inventory, Reporting, and Reduction

Cap & Trade

Designated Large Emitters

Voluntary

Participants

Designated Large Emitters

Offset Capped Emissions

Use of Credits

Offset EIA Commitment

Three-Stage GHG Reduction Strategies

Framework of Greenhouse Gas Reduction Act

Responsibilities of Government

General Provisions

Mitigation Measures

Education & Advocacy

Penalties

  • National Action Plans and Sectoral Implementation Measures

  • Responsibilities of SectoralAuthorities

  • Responsibility of Local Government

  • Inventory and Report

  • Emission Permits

  • Cap & Trade

  • Allowances Allocation and Recovery

  • Encouragement for Early Actions

  • Purpose

  • National Reduction Target

  • Adaptation

  • Education

  • Violation of cap & trade regulations

  • Non-cooperation to inspections

  • Cheating for reporting

  • Violation of permits


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  • Air Quality Monitoring

  • Air Quality Districts

  • Restriction on Air Polluting Actions

  • Emergency Actions

Air Quality Control

Air Pollution Control Act

  • Cap & Trade

  • Air Pollution Fee

Financial Instrument

  • Construction Permit

  • Operational Permit

Permitting System

  • Chimney Monitoring, Examination, and Reporting

  • Emission Calculation and Reporting

  • Emission Standards

Stationery Emitters Control



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  • Tax Rates: based on collected sources

Source: OECD taxbasetaxrates

Source: EC Excise Duty Tables 2010

Taiwan tax rates under discussion, source: IDB

Including proposed “Global Warming Tax”

Tax rates for metallurgical coal


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  • Source:

  • OECD Taxbase Exemptions

  • Global Warming Tax draft(2010), MOE, Japan

  • Relief and special treatment for taxable supplies, UK Climate Change Levy


Local governmental acts regulations
Local Governmental Acts & Regulations

  • Kaohsiung City Government, where CSC is located, set it carbon reduction target in 2010.

  • It is generally considered that 2050 target implies no heavy industries are allowed in Kaohsiung.

  • In 2010, the City Government proposed a “Kaohsiung City CO2 Control Local Act,” which aims to reduce industrial GHG emissions 1% every year. This Act gives no extra burden to companies that meet their reduction targets and was kind of acceptable to industries.

  • In 2011, Kaohsiung City Government proposed “Adaptation Fee,” which aims to collect money from industrial CO2 emissions to subsidize carbon reduction and climate adaptation projects.


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  • Local Acts needs approval from central government after passing local council.


Local governmental acts regulations1
Local Governmental Acts & Regulations

  • Lessons learned from the Adaptation Fee:

    • Understand the Constitution and legal system in order to protect your company against the government.

    • If local government doesn’t support you, go to central government. Governmental support is always very important.

    • If you don’t agree with a bill which can seriously harm your business, never say yes even if the government do something illegally to you. If you never say no, how can others support you?

    • Work with trade unions to gain more support from the industries and make the trade union speak for you.

    • Carbon reduction is an urgent job. Do it early or the government will require you to do so.


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4. EUETS Summary

European Confederation of Iron and Steel Industry(EUROFER) conducted benchmarking data collection for CO2 emission intensity in EU I & S Industry. The result are shown in the figures below.

Benchmark is the average of top 10 % installations.


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4. EUETS Summary

Iron and Steel Industry is deemed to be exposed to significant risk of carbon leakage, thus EUETS phase III gives I&S industry free allocations according to EU-wide product, heat, and fuel benchmarks. Calculation is as follows.

Free Allocation=

Product Benchmarkt-CO2/t-product, average of top 10%

ProductionHistorical average

Carbon Leakage Factor

Carbon leakage sectors = 1, other sectors reduce linearly from 0.8 in 2013 to 0.3 in 2020.

Cross Sectoral Correction Factor

Decided according to the ratio of emission cap to free allocation of industrial sector.

+

Fuel Benchmark╳ Fuel Consumed in Processes

56.1 t-CO2/TJ fuel

  • Heat Benchmark is generally not applicable for iron and steel industry.


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4. EUETS Summary

Following EUETS free allocation rules, CSC calculated the amount of free allowances it can receive and the result is as follows. According to 2010 production data, the free allowance is around 17.9 million tons, roughly 85.4% of CSC’s annual emissions.

EUROFERdisagrees with above sinter, coke and hot metal benchmarks and has brought in a indictment against EC. If EUROFER wins the case, carbon reduction pressure for steel industry could be slightly relieved.


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4. EU、韓國及台灣減碳法律架構比較

比較歐盟、韓國及台灣減碳法律架構如下:


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5. Concluding Remarks

我國減碳四法由不同部會各自訂定,並無指導之基本準則,易造成各自為政、重複管制或疏漏之情形。

參考國外經驗,減碳宜全盤考量各層面之活動與排放,訂定適當法規全面推動,才能成功。

減碳四法應各司其職,溫減法只管制生產端大排放源,而消費端、能源供應端與生產端小排放源宜由其他減碳法律管制,唯有各項減碳法律充分整合、協調,才能以最小的代價協助國家達成適當的減碳目標,因此,減碳四法之上還需要有一個基本法才足以納入國家之減碳承諾、兼顧產業競爭力,並直接指揮減碳四法之執行,以達成因應氣候變遷及永續發展之目標。


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