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Methane gas excise: who is entitled to the reduction?


The taxes that affect the bill of methane gas I am the well-known gas excise duty and VAT. However, if you are a business customer (that is, you buy gas as a company or VAT number), and you belong to certain categories, you can request the tax relief for consumption (reduced gas excise duty).

Reduction of methane gas excise duty. The reduction of the consumption tax, reduced excise duty, concerns the supplies of methane gas (not electricity) and can be requested by companies belonging to the following categories:

  • industrial activities that produce goods and services (eg manufacturing industries);
  • craft activities (e.g. laundry; ironing; bodywork; painting; glassware; carpentry; hairdressing; aesthetics; generic craftsman);
  • agricultural activities (eg floriculture; greenhouses; livestock farms; dryers);
  • wholesale and retail trade activities (detailed list is provided);
  • commercial intermediation activities (eg agents and brokers);
  • beverage administration activities (bars, breweries and the like);
  • activities carried out in the hotel and restaurant sector (e.g. hotels; guest houses; farmhouses; rotisseries; delicatessens; pastry shops with or without bars; bakeries; supermarkets; restaurants; fast-food restaurants; pizzerias; snack bars);
  • exercise of sports facilities used exclusively for amateur activities and managed on a non-profit basis;
  • exercise of activities carried out by institutions aimed at assisting the elderly, orphanages, assistance for the disabled with or without profit.

Calculation of methane gas excise duty. The gas excise duty for 'civil uses' of methane gas it is differentiated into 2 macro zones (Center North and Center South) and also changes on the basis of 4 consumption brackets (0-120; 120-480; 480-1560; over 1560). The gas excise duty for 'industrial uses' has a single rate for consumption up to 200,000 cubic meters (standard cubic meter). The regional rate is determined independently by each Region.

How much do you save with the discount? Take for example the ordinary rate for Northern Italy, which according to the four different brackets is as follows:

  • 1st bracket, consumption up to 120 m3 / year: 0.044 euro / m3;
  • 2nd bracket, consumption between 120 and 480 cubic meters / year: 0.175 euro / cubic meter;
  • 3rd bracket, consumption between 480 and 1560 m3 / year: 0.170 euro / m3;
  • 4th bracket, consumption above 1560 m3 / year: 0.186 euro / m3.

With the reduction, a single amount of 0.01249800 euros per cubic meter is paid.

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