Chapter 4. Carbon tax

In an emissions trading system, a central authority sets a cap on how much a pollutant such as CO₂ may be emitted. The cap is allocated to companies in the form of emissions permits, which give them the right to emit a certain amount of the pollutant. Firms are required to hold a number of permits equivalents to their emissions.

The total number of permits issued to all companies cannot exceed the emissions cap, and firms that need to increase their emission permits must buy them from companies that require fewer permits. This means permit buyers are paying a charge for polluting more, while sellers are being rewarded for reducing emissions.

Shifting taxation onto polluting activities protects the environment while lowering other taxes improves economic efficiency.

These economic benefits are a big part of why more than ten countries around the world now have carbon taxes, or use taxes specifically to reduce GHG emissions: Australia, Costa Rica, Denmark, Finland, Germany, Ireland, Japan, Netherlands, Norway, Sweden, Switzerland, and the United Kingdom.[27]

CHINA (state-based action)
The Chinese Government plans to develop emissions trading schemes in seven key cities and provinces from 2013. These schemes will cover around 250 million people. The Chinese Government aims to work towards a nation-wide approach after 2015.

UNITED STATES (state-based action)
There is no nationwide carbon tax levelled in the USA, although a few states have introduced the tax. The United States Administration has not been able to secure support for legislation to set either a price or a limit on greenhouse gas emissions. However, emissions trading have operated in the power sector in nine states since 2009. California’s emissions trading scheme will start in January 2013.

CANADA (province-based action)
Canada does not have a federal carbon tax, but two Canadian provinces have existing carbon taxes (Quebec and British Columbia). Alberta implemented emissions trading in 2006 and Quebec’s scheme will start in 2013. A further two provinces, British Columbia and Ontario, are considering emissions trading schemes. The Canadian Federal Government has no immediate plans to implement national emissions trading.
INDIA (tax on coal)
In July 2010, India introduced a nationwide carbon tax of 50 rupees per tonne (less than $A1) of coal both produced and imported to India.

SOUTH KOREA
The Republic of Korea passed legislation in May 2012 for an emissions trading scheme to start from 1 January 2015. The emissions trading scheme will cover facilities producing more than 25,000 tonnes of greenhouse gas emissions – expected to be around 450 of the country’s largest emitters.

JAPAN
In April 2012, Japan legislated for a carbon tax of approximately ¥289 per tonne ($A3.30) by increasing existing taxes on fossil fuels (coal and LPG/LNG) with effect from 1 October 2012. Half the revenue will fund low-emissions technologies. Japan has emissions trading schemes operating in the Tokyo and Saitama regions, covering 20 million people.

EUROPE (national-based action)
The European Union emissions trading scheme began in 2005 and now covers the 27 countries of the European Union, and three non-European Union members: Iceland, Liechtenstein, and Norway. Their current target is a 21 per cent cut of 2005 emissions by 2025 (Australia’s is a 5% cut of 2000 emissions by 2020).
A carbon tax was proposed by the European Commission in 2010, but a carbon tax has not been agreed upon by the 27 member states. The current proposal by the European Commission would charge firms between 4 and 30 euros per metric tonne of CO₂.
Several European countries have enacted a carbon tax. They include: Denmark, Finland, Ireland, the Netherlands, Norway, Slovenia, Sweden, Switzerland, and the UK.

FINLAND
Finland introduced the world’s first carbon tax in 1990, initially with exemptions for specific sectors. Manly changes were later introduced, such as a border tax on imported electricity. Natural gas has a reduced tax rate, while peat was exempted between 2005 and 2010. In 2010, Finland’s price on carbon was €20 per tonne of CO₂.

THE NETHERLANDS
The Netherlands introduced a carbon tax in 1990, which was then replaced by a tax on fuels. In 2007, it introduced a carbon-based tax on packaging, to encourage recycling.

SWEDEN
In 1991, Sweden enacted a tax on the use of coal, oil, natural gas, petrol and aviation fuel used in domestic travel. The tax was 0.25 SEK/kg ($US100 per tonne of C02) and was later raised to $US150. With Sweden raising prices on fossil fuels since enacting the carbon tax, it cut its carbon pollution by 9 per cent between 1990 and 2006.

NORWAY
In 1991, Norway introduced a tax on carbon. However its carbon emissions increased by 43 per cent per capita between 1991 and 2008.

DENMARK
Since 2002, Denmark has had a carbon tax of 100 DKK per metric ton of CO2, equivalent to approximately 13 Euros or 18 US dollars. Denmark’s carbon tax applies to all energy users, but industrial companies are taxed differently depending on the process the energy is used for, and whether or not the company has entered into a voluntary agreement to apply energy efficiency measures.

SWITZERLAND
A carbon incentive tax was introduced in Switzerland in 2008. It includes all fossil fuels, unless they are used for energy. Swiss companies can be exempt from the tax if they participate in the country’s emissions trading system. The tax amounts to CHF 36 per metric tonne CO2.

UK
In 1993, the UK government introduced a tax on retail petroleum products, to reduce emissions in the transport sector. The UK's Climate Change Levy was introduced in 2001. The United Kingdom participates in the European Union emissions trading scheme and is covered by European Union policies and measures. The United Kingdom has put in place regulations requiring all new homes to have zero emissions for heating, hot water, cooling and lighting from 2016.

IRELAND
A tax on oil and gas came into effect in 2010. It was estimated to add around €43 to filling a 1000 litre oil tank and €41 to the average annual gas bill.

COSTA RICA
In 1997, Costa Rica enacted a tax on carbon pollution, set at 3.5 per cent of the market value of fossil fuels. The revenue raised from this goes into a national forest fund which pays indigenous communities for protecting the forests around them.

BRAZIL
The state of Rio de Janeiro is exploring options to implement a state-wide cap and trade system.

SOUTH AFRICA
South Africa introduced a carbon tax on new vehicle sales in September 2010. South Africa is planning to introduce a carbon tax from 2013, starting at R120 ($A15) per tonne for emissions above a threshold. Each company will have 60 per cent of its emissions tax exempt, with higher exemption thresholds for cement, iron, steel, aluminium, ceramics and fugitive emissions as well as trade exposed industries. Agriculture, forestry, land use and waste will not be taxed.

NEW ZEALAND
The New Zealand Government set up an emissions trading scheme in 2008. The scheme covered forestry initially, and was then expanded in 2010 to cover stationary energy, transport, liquid fossil fuels and industrial processes.[28]

CHAPTER 5. ORGANISATIONS AND COMMITIES

“There is currently no international regulation of greenhouse gas emissions from ships”

(IMO,MEPC 2013)

The European Commission announced on 1^st October 2012 that it intends to introduce an emissions monitoring system in early 2013, in a bid to curb the environmental footprint left by the shipping industry.

Shipping accounts for around 3% of the world's emissions of carbon dioxide and this share could go to 18% by 2050 if regulation is not in place, according to the International Maritime Organisation.[29]

There is currently no international regulation of greenhouse gas emissions from ships. Despite years of efforts in the IMO and the United Nations' climate division, global measures have been limited.

The IMO agreed last year to introduce energy efficiency measures for the design of new ships EEDI (IMO’s Energy Efficiency Design Index), which will come into force in 2015. But Hedegaard and Kallas warned that the index alone “ will not be enough to ensure shipping emissions are reduced fast enough ” to meet the EU's 2020 targets.[30]

An IMO report itself said that the index measures would only cut emissions by about 23% and that the sector's greenhouse gas levels could rise without further market-based measures.[31]

The EU Commission has threatened to enforce its own shipping regulations if the IMO fails to find a global solution, as it has with aviation. It said in a statement that it would outline “ a simple, robust and globally feasible approach towards setting a system for monitoring, reporting and verification of emissions based on fuel consumption ".[32]

This was "the necessary starting point” for further action on greenhouse gas emissions, it said, flagging market-based mechanisms. These could include maritime emissions trading scheme (ETS) or bunker fuel levies.

Elina Bardram, the head of the EU climate department's international carbon markets unit, said that setting up a market-based emissions-reduction system could save €15 billion annually by 2030, and increase employment in the sector. [33]

But there is intense opposition to such a move from other departments in the European Commission which are unhappy about the ongoing trade spat with China over bringing aviation emissions into the ETS.

“ The shipping industry itself is best placed to take the lead in delivering fast and effective greenhouse gas emission reductions ”, the EU statement said, adding “ the Commission is ready to play its part, in the EU and at IMO level. ''[34]

On other hand, environmental groups were disappointed by the EU Commission's plan, saying monitoring did not address the main issue of reducing emissions from ships.

As in ETS, monitoring of shipping vessels will not reduce emissions from vessels and main issue of it will be again economical – to increase budgets and level of emissions will be increased same as it was with Kyoto Protocol.

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