Act 21 December 1990 no 72 relating to tax on discharge of CO2 in the petroleum activities on the continental shelf
Provided that the Storting resolves that a CO2 tax shall be paid to the Treasury on the burning of petroleum and discharge of natural gas in connection with petroleum activities on the continental shelf, the provisions of this Act shall apply unless otherwise specifically stipulated by the Storting in the resolution on the tax.
CO2 tax is to be charged on petroleum which is burnt and natural gas which is discharged to air and also on CO2 separated from petroleum and discharged to air, on installations used in connection with production or transportation of petroleum
a) in Norwegian internal waters, Norwegian sea territory and on the continental shelf, cf the petroleum Act, section 1-6, literal),
b) in adjacent sea areas off the continental shelf, to the extent production of petroleum is reserved for Norway by agreement with a foreign state,
c) in sea areas off the continental shelf restricted to Norwegian facilities for transportation of petroleum.
d) in the realm, restricted to facilities covered by the petroleum tax Act, section 3 b third subsection.
When production of petroleum takes place from deposits which stretches beyond the median line towards a foreign state, cf the petroleum Act, section 4, litera b), the CO2 tax is merely calculated on the quantities which correspond to the Norwegian licensees ownership of the relevant installations.
The CO2 tax is not deductible from calculation of the production fee according to the petroleum Act, section 4-10.
The duty to pay CO2 tax rests jointly with the licensees according to the production license or the consent to development and operation of installations for transportation and utilization of petroleum, applicable for the installation where petroleum is burnt or natural gas is discharged. The direct responsibility for calculation, reporting and payment of the total tax amount to the Norwegian Petroleum Directorate rests with the operator on behalf of all licensees.
The tax for the period, 1 January to 30 June, shall be paid before 1 October and for the period, 1 July to 31 December, before 1 April the following year. Documentation for metering of petroleum and calculation of the tax is to be forwarded to the Norwegian Petroleum Directorate at the latest within a month after the expiry of each term. If the tax is not paid within expiry, interest on the tax amount shall be calculated in accordance with Act No. 100 of 17 December 1976 relating to overdue payment etc. Claims for fees are basis for enforcement of distraint.
The Ministry may issue further provisions concerning the basis for the tax, together with requirements regarding equipment for metering, metering methods and the documentation to be forwarded.
If doubt about the extent of the tax liability arises, the question is to be settled by the Ministry.
The King may make decisions regarding the further implementation of the payment of the tax, including interest on too little or too much paid tax.
Wilful or negligent submittance of incorrect or incomplete documentation or other breach of provisions or decisions contained in or issued by virtue of this Act is liable to a fine or up to three months’ imprisonment.
This Act enters into force at once.
Last amended by Act 19 June 2015 no 65.
Last translated April 18th 2018.
English version is not necessarily updated according to recent changes at any time.