Ukraine is the only country in the world where business entities that burn biomassare taxpayers for carbon dioxide emissions

The issue of taxation of biomass burning boilers is relevant and will not lose its relevance in the future. As, according to estimates of the Bioenergy Association of Ukraine, almost 8 thousand of heat-generating units in Ukraine use biomass and, according to the current Tax Code of Ukraine, are taxed for CO2 emissions.

For reference: from January 1, 2019, the tax rate for carbon dioxide emissions from stationary sources has been raised from 0.41 UAH per ton to 10 UAH per ton, ie increased by 24.4 times. 

Details: UABio Infographics “Ukraine has increased the CO2 tax for biomass plants”

For reference: UABio prepared and sent to Prime Minister of Ukraine Groysman V. B., Minister of Ecology and Natural Resources of Ukraine Semeraka O. M., Minister of Finance of Ukraine Markorovoy O. S., acting Chairman of the State Fiscal Service of Ukraine Vlasova O. S., acting Chairman of the Verkhovna Rada of Ukraine Committee on Fuel and Energy Complex, Nuclear Policy and Nuclear Safety Dombrovsky O.G. and Head of the State Agency on Energy Efficiency and Energy Saving of Ukraine Savchuk S.D. with proposition to exempt businesses which are burning biomass from paying carbon dioxide taxes.

Details: UABio letter on the release the biomass burning plants from the payment CO2 tax

The full articles (in Ukrainian):
A unique tax on the “green” boiler house. Geletukha G.G. Website “Ekonomichna Pravda”, 07 June 2019
Biomass boilers in Ukraine need to be exempted from CO2 tax. Geletukha G.G. Website “Agro Portal”, 15 June 2019