Transcript 台灣減碳法律簡介_中鋼
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 2013 1 Outline 1. 前言 2. 中央政府減碳法規 3. 地方政府減碳法規 4. 歐盟排放交易制度法規摘要參考 5. 結語 2 1. Introduction 1)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. 2)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. 3 Voluntary National Carbon Reduction Target – Short-term: 2020 return to 2005 level – Mid-term: 2025 return to 2000 level – Long-term: 2050 return to 50% of 2000 level 500 550 467 GDP Growth High 443 GDP Growth Medium 443 418Growth Low 420 GDP 465 500 450 450 Million Ton CO2 400 374 213 350 358 (45.8%) 300 300 344 400 350 252 252252 191 (42.8%) 166 (39.7%) Reduction Target 250 250 高案 中案 低案 200 200 150 150 110 100 100 1990 1995 2000 2005 2008 2010 2015 2020 50 0 1990 2005 2020 4 EPA Announcement 5 2. 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: 1)Renewable Energy Development Act (REDA, Enacted) 2)Energy Management Act (EMA, Enacted) 3)Air Pollution Control Act (APC, Enacted) 4)GHG Reduction Act (GRA, In the Congress) 5)Energy Tax Act, Including Carbon Tax (ETA, Planning) 6)Advancement Guideline for Early Action Projects and Offset Projects (Enacted) 6 The 4 Legal Pillars for GHG Reduction 能源稅條例(Draft) 再生能源發展條例 Change consumption behavior and rationalize energy price Subsidize renewable to better energy mix Low Carbon Society 能源管理法 Energy performance, Energy audit, Energy consumption management, Energy saving technology subsidies 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 Green New Deal 7 77 2. 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。 8 2. Central Governmental Acts & Regulations 減碳四法之相關性 法規種類 1 2 3 4 能源 管理法 再生能源 發展條例 溫室氣體 減量法 能源稅 /碳稅 負責部會 管制範疇 經濟部 大小排放源 同上 同上 環保署 大排放源(大生產端) 財政部 電+小排放源(消費端) 職責 降低能源使用的 CO2排放 降低能源生產的 CO2排放 降低大生產端的 CO2排放 降低消費端的 CO2排放 1. 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。 2. 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。 3. 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。 9 Existing Acts & Regulations Acts Obligations/Measures Renewable Energy 1.Renewable Energy Development Fund: Self-use= Development Act 0.0017NTD/ KWH Non-Renewable Electricity 2.Assistance in de-regulation for renewable energy projects 3.Feed in Tariff (FIT) for renewable energy power generation, 2012 FITs as follows(NTD/kwh) Renewables Capacity FIT 1~10 kw 7.36 >10 kw 2.60 Off-shore -- 5.56 -- -- 2.33 Geothermal -- -- 4.80 Biomass With anaerobic digester -- 2.33 Without … -- 2.70 Waste -- -- 2.82 PV Roof Top 100~500kw 7.97 >500 kw 7.19 >1 kw 6.76 Wind Hydro Category On-shore Ground Type 10 Existing Acts & Regulations Acts Obligations/Measures Energy Management Act 1.Energy consuming equipment and facilities must meet energy efficiency standards 2.Energy report and auditing for large users 3.Ex-ante energy use review before major investment 4.Set national energy development guideline Air Pollution 1.GHG inventory and reporting Control Act 2.Emission Permits, equivalent to emission caps on companies 3.Air Pollution Fee, which can be much higher than carbon tax 4.Air Quality, Chimney emission standards 5.Cap and trade Advancement 1.Encouraging early reduction action by giving out credits Guideline for Early which can be used to offset EIA reduction obligations. Action Projects and 2.Both project-based and site-inventory-based crediting Offset Projects systems. 3.So far not many credits are issued. Most of the applications are pending for review. 11 GHG Reduction Act (Draft) Framework of Greenhouse Gas Reduction Act Responsibilities of Government General Provisions Purpose National Reduction Target National Action Plans and Sectoral Implementation Measures Responsibilities of Sectoral Authorities Responsibility of Local Government Mitigation Measures Education & Advocacy Penalties Inventory and Report Adaptation Violation of cap & Emission Permits Education trade regulations Cap & Trade Non-cooperation to Allowances Allocation inspections and Recovery Cheating for reporting Encouragement for Early Violation of permits Actions Three-Stage GHG Reduction Strategies Before GHG Reduction Act Stage I GHG Reduction Act Stage II Voluntary Inventory, Reporting, and Reduction Participants Voluntary Use of Credits Enforced Inventory, Reporting, and Voluntary Reduction Designated Large Emitters Offset EIA Commitment Stage III Cap & Trade Designated Large Emitters Offset Capped Emissions 12 Taiwan Air Pollution Control Act Air Pollution Control Act Air Quality Control Air Quality Monitoring Air Quality Districts Restriction on Air Polluting Actions Emergency Actions Financial Instrument Cap & Trade Air Pollution Fee Permitting System Construction Permit Operational Permit Stationery Emitters Control Chimney Monitoring, Examination, and Reporting Emission Calculation and Reporting Emission Standards 13 US Clean Air Act 14 Energy Tax Tax Rates: based on collected sources Items Energy Tax Taiwan3 Korea1 Unit Japan4 UK2 Germany2 France2 Gasoline 7.74 19.61 19.89 25.29 27.46 24.88 TWD/liter Diesel 5.03 13.71 12.19 25.29 19.27 17.56 TWD/liter NG 0.34 1.01 0.50 0.00 0.15 0.01 TWD/nm3 LSO 0.55 0.53 0.99 4.72 1.03 7.59 TWD/liter LPG 1.14 4.24 6.79 0.00 7.38 1.92 TWD/kg Coal5 0.36 0.00 0.00 0.00 0.00 0.00 TWD/kg 1. Source: OECD taxbase taxrates 2. Source: EC Excise Duty Tables 2010 3. Taiwan tax rates under discussion, source: IDB 4. Including proposed “Global Warming Tax” 5. Tax rates for metallurgical coal 15 Energy Tax Exemptions Items Exemptions Taiwan 1.Use for raw materials Korea1 -- Japan2 1.Large enterprises achieving GHG reduction target, 80% exemption UK3 1.Not used for heating or motor, 100% 3.Achieving Climate Change exemption Agreements, reduced rates 2.Mixed uses, including Metallurgical coal and coke, 100% exemption 2.Metallurgical coal and coke 3.Kerosene 50% off。 Germany1 -France1 1. 2. 3. -- Source: OECD Taxbase Exemptions Global Warming Tax draft(2010), MOE, Japan Relief and special treatment for taxable supplies, UK Climate Change Levy 16 3. Local Governmental Acts & Regulations 1) Kaohsiung City Government, where CSC is located, set it carbon reduction target in 2010. Year Base Year BAU Emission Target Emission(Million Tons) Reduction vs BAU 2005 2005 -- 64.63 2020 70.35 -30% 45.24 -35.7% 2030 72.50 -50% 32.32 -55.4% 2050 77.01 -80% 12.92 -85.3% 2) It is generally considered that 2050 target implies no heavy industries are allowed in Kaohsiung. 3) 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. 4) 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. 17 Kaohsiung Local Acts Local Acts Obligations Relieves/Exemptions Industrial CO2 Emission Control Local Act 1.CO2 reduction 1% per year, None base year 2010. 2.Non-compliance will be fined according to excess emissions multiplied by market price. 3.Inventory and report Climate Change 1.TWD 15 /t-CO2, increases 1.Refund 60% max for Adaptation Fee annually by 10% maximum, investment in carbon reduction Collection about 0.34 billion TWD every and adaptation projects, but Local Act year. needs approval from City Government 2.Inventory and report Local Acts needs approval from central government after passing local council. 18 3. Local Governmental Acts & Regulations 5) 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. 19 4. EUETS Summary 1) 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. 2) Benchmark is the average of top 10 % installations. 20 4. EUETS Summary 1)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 Benchmark t-CO2/t-product, average of top 10% ╳ Production Historical average ╳ Carbon Leakage Factor Carbon leakage sectors = 1, other sectors reduce linearly from 0.8 in 2013 to 0.3 in 2020. ╳ Cross Sectoral Decided according to the ratio of emission cap to Correction Factor 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. 21 4. EUETS Summary 2) 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. Products Benchmarks= A 2010 Production Data = B Free Allowances= A*B Sinter 0.171 t-CO2/t-product 12,986,005 t 2,220,607 t-CO2 Coke 0.286 t-CO2/t-product 4,372,926 t 1,250,657 t-CO2 Hot metal 1.328 t-CO2/t-product 9,358,157 t 12,427,632 t-CO2 Lime 0.954 t-CO2/t-product 648,702 t 618,862 t-CO2 56.1 t-CO2/TJ fuel 24,634TJ 1,381,943 t-CO2 20,966,413 t-CO2 (Direct emissions only) Total 17,899,701 t-CO2 Fuel 2010 emissions Percentage 85.4% 3) EUROFER disagrees 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. 22 4. EU、韓國及台灣減碳法律架構比較 4) 比較歐盟、韓國及台灣減碳法律架構如下： 歐盟能源及氣候包裹法案 韓國低碳綠色成長基本法 由歐盟同時訂定包裹法案 之多項指令，綜合考量各 層面之減碳需求，整合協 調後全面推動 台灣減碳法律 以促進國家綠色成長及永 各項法律單獨制定、各自 續發展為目標，訂定各項 運作，並未有整合 策略與法律，在此基本法 之架構下推動 鼓勵使用再生能源 主要內容包括：訂定綠色 能源管理法 經濟發展計畫、產業綠色 排放交易制度修訂 再生能源發展條例 轉型、循環型經濟、產業 減 交通、農業及住家排放管 節能減碳、綠色技術研發、溫室氣體減量法(草案) 碳 制 綠色金融、產業支持措施、 架 清潔車輛規則 產業間合作、綠色就業、 能源稅條例(草案) 構 環境法規合理化、氣候變 交通燃料與生質燃料環境 化因應基本原則與計畫、 標準 能源政策基本原則與計畫、 碳捕捉封存法律架構 氣候變化與能源目標管理、 排放量申報、總量管制與 排放交易、核能、綠色生 活與綠色消費、綠建築、 教育宣導等 23 5. Concluding Remarks 1) 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。 2) 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。 3) 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。 24