The CO2 tax on fossil fuels is an incentive fee that supplements voluntary and other CO2-related measures. Its purpose is to reduce the use of fossil fuels and thus lower CO2 emissions.
The CO2 tax has been levied since 1 January 2008 on fossil fuels (heating oil, natural gas, coal, petroleum coke and other fossil combustibles) that are used to generate heat, produce electricity in thermal plants or operate combined heat and power (CHP) plants.
The rate is CHF 96 per tonne of CO2. The tax on extra-light heating oil, for example, is CHF 254.40 per 1,000 litres at 15 °C, and that on natural gas is CHF 255.40 per 1,000 kg.
Exemption from the CO2 tax is possible upon request, e.g. for companies that have made a commitment to the Confederation to reduce CO2 emissions.
The FCA, represented by the Directorate General of Customs (DGC), is responsible for enforcement of the CO2 Ordinance, with the exception of the provisions on tax exemption and tax revenue distribution, for which the Federal Office for the Environment is responsible. In particular, the DGC is charged with levying and reimbursing the CO2 tax.