Key Benefits:
See the copyright notice Conditions of use .
In accordance with the decision of the State Council, a State Aid Act (688/2001) Pursuant to:
In addition to what is in the State Aid Act (2002) , shall apply to the granting, payment and use of energy aid under the State budget, as provided for in this Regulation.
Projects co-financed by the European Community Structural Funds are laid down in the Structural Funds (1401/2006) .
The granting and payment of energy support requires:
(1) the Commission of the European Union has approved the aid scheme under this Regulation compatible with the common market;
(2) In accordance with the European Commission Regulation, the aid is compatible with the common market and does not apply to the notification requirement.
Where energy support is based on the Regulation referred to in paragraph 1 (2), the relevant Regulation shall also be complied with.
In addition, the payment of energy aid will be conditional on the adoption by the European Commission of the energy aid compatible with the common market where the amount of energy aid exceeds EUR 7,5 million per undertaking and per project.
The aid recipient must suspend payment if the recipient of the aid has failed to comply with the law on the application of certain provisions of the European Communities (300/2001) And the recovery decision.
For the purposes of this Regulation:
(1) Investment project Investment in fixed assets;
(2) Winding-up project Energy audits and analyses, other investment studies and studies for the development of a new method or service, but not the usual business creation, expansion, profitability, Development, planning, marketing and testing surveys and other similar surveys.
The Ministry of Employment and the Economy decides to grant aid to the investment project if its eligible costs exceed eur 5 000 000 and the liquidation project if its eligible costs exceed eur 250 000. The Ministry of Employment and the Economy also decides whether to grant aid if the investment project is linked to the introduction of new technology and a project to develop a new service or method. Otherwise, the granting of aid will be decided by the Centre for Enterprise, Transport and the Environment.
If the aid is granted by the Centre for Enterprise, Transport and the Environment, its payment, control and recovery will be decided by the Centre for the Development and Management of Enterprise, Transport and Environmental Centres, as well as for employment and business offices ( Development and management centre).
Energy support may be granted for climate and environmental-friendly investment and winding-up projects:
(1) promote the production or use of renewable energy;
(2) promote energy savings or more efficient energy production or use; or
3) reduce the environmental impact of energy production or use.
If the investment project relates to the emission trading platform (12/02011) , energy aid may be granted for the project referred to in paragraphs 1 and 3 only to the extent that it contains new technologies and the project referred to in paragraph 2 only in so far as it contains As it is part of the Energy Efficiency Agreement system and in view of the investment, the economic benefits of emissions trading are limited.
In addition, the granting of energy aid shall be conditional on the beneficiary financing at least 25 % of the project with funding which does not involve public aid. However, this shall not apply to the project of the municipality or to the bulk of the Community project, in so far as it relates to the funding provided by the municipality.
Energy support shall not be granted for projects referred to in Article 6 of the Kyoto Protocol to the United Nations Framework Convention on Climate Change (unfccc) on climate change in Finland.
Energy support may be granted to enterprises, municipalities and other entities. The aid shall not be granted to housing companies, residential real estate, start-up projects receiving State aid, or projects to be carried out on or linked to agricultural holdings.
Where more than one undertaking, municipality or other entity is involved in the implementation of the project, the aid may be granted and paid to the undertaking, the municipality or any other entity which is committed to the use of the aid for the whole project ( Coordinator ). If the aid is granted to the coordinator, it shall conclude an agreement with the project promoters within the meaning of Article 7 (2) of the State Aid Act.
The share of eligible costs for eligible costs may not exceed 30 % of the eligible costs and up to 40 % in the case of the investment project.
In the investment project, energy aid may be increased by 10 percentage points to the extent that the project contains new technologies.
An increase of 10 percentage points for the purpose of the settlement project may be increased by 10 percentage points where the aid is granted to the municipality or to a small or medium-sized enterprise under the Commission Recommendation (2003/361/EC) on the definition of micro, small and medium-sized enterprises (2003/361/EC). For medium-sized enterprises. In addition, in the case of renewable energy audits carried out by municipalities, a further 10 percentage points may be added.
The coordinator shall be able to reimburse all reasonable costs for the coordination. However, the reimbursable costs resulting from the coordination may not exceed 10 % of the total eligible costs of the project to be supported.
The aid application shall be submitted to the Centre for Enterprise, Transport and the Environment, in whose territory the investment or liquidation project or the majority of the project is carried out, and in other cases where the applicant's domicile is located in the centre of business, transport and the environment.
In the investment project, energy aid must be sought before the acquisition of fixed assets, or the construction, modification or upgrading of the investment project. To start the work, a final and binding investment decision will be considered.
In the case of a settlement project, the application for energy must be submitted before the start of the project. To start a settlement project, a binding order shall be considered.
An application for energy support shall be submitted by means of a form confirming the Ministry of Employment and the Economy. The application and its annexes shall contain at least the following information:
(1) the official name of the applicant, the address details, the possible e-mail address and the company and community identification code;
(2) the primary justification for the project pursuant to Article 5 (1) and its objective, implementation plan and timetable;
(3) an assessment of the project's energy performance, greenhouse gas emissions and other relevant environmental impacts of the project;
(4) an assessment of the employment impact;
(5) the project cost estimate, the financing plan and the information on any leasing contracts;
(6) trade registers;
(7) the activity report, annual accounts and audit report for the last financial year ending;
(8) an explanation of the aid granted and granted in respect of other public aid granted and granted by the European Union;
9) report on the incentive effect of the aid for the implementation of the project.
The application for the investment project shall be accompanied by the project's profitability calculation. If the inventory project contains new technologies, the application and its annexes indicate the novelty and risks of the technology, the potential for the exploitation of the project and the additional costs of new technology.
In the case of an application for a settlement, any foreign missions and events contributing to conferences, seminars and internationalisation should be identified in the cost estimate of the application.
The eligible costs of the investment project shall be:
(1) the salaries of the persons involved in the implementation of the project, on the basis of working time, in respect of the working time spent on the project and the indirect labour costs of up to 50 % of the wages of the working time spent on the project;
(2) preparatory and planning costs;
(3) the costs of the purchase and installation of buildings, machinery and equipment and their conversion and repair work;
(4) the cost of the purchase of land directly linked to the investment, the construction of electric power lines and the cost of the electricity production of the distribution system operator's electricity production; the costs of the purchase of land may: Not exceed 10 % of the total eligible cost of the project;
(5) costs associated with the construction of the district heating installation for the construction of the district heating system and the cost of new technologies for the construction of a new technology network for the construction of a new technology;
(6) the costs of construction work and the monitoring of construction works;
(7) grubbing-up and technical work costs;
(8) the costs of commissioning and commissioning staff training;
(9) the reasonable cost of informing the project;
(10) the cost of monitoring the investment for a maximum period of one year from the introduction of the investment, if justified by the specific characteristics of the project or for any other specific reason.
The costs corresponding to the purchase price of the contract may be accepted as expenditure in the payment and lease agreement. The deposit paid by the beneficiary shall be accepted as expenditure. Expenditure on administrative, financial, insurance, repair or maintenance costs or other similar costs shall not be accepted.
The eligible costs of the investment project are not the overhead costs of the beneficiary, representation expenses, construction-related interest, other than the entry fees referred to in paragraph 1 (4), the State contribution law (150/1992) Are based on payments and not the value added tax paid by the beneficiary.
The eligible costs of the survey shall be:
(1) the salaries of the persons involved in the implementation of the project, on the basis of working time, in respect of the working time spent on the project and the indirect labour costs of up to 50 % of the wages of the working time spent on the project;
(2) equipment, equipment and software costs;
(3) travel costs up to a maximum amount corresponding to the tax-free allowance provided for in the current tax administration decision;
(4) the reasonable cost of informing the project;
(5) the costs of consultancy and expert services and information services, the cost of translation and interpretation, translation and interpretation costs, costs related to the publication of results and other direct costs related to the project;
(6) a maximum of 10 % of the total cost of the overall cost of the project to the actual cost of the project, if the overall cost of the project can be verified reliably.
Expenditure on equipment, equipment and software can only be accepted for the cost of the project on the basis of actual net acquisition prices, in so far as they can be verified reliably on invoices and stock records. If the machines, equipment or software used exclusively for the implementation of the project do not have a residual value, they shall be accepted according to the actual net cost of acquisition. Otherwise, only reasonable operating costs, rent or lease payments will be accepted.
The eligible costs for the settlement project are not representative expenditure, voluntary personal insurance, bank and financial costs, cost of purchasing office equipment, car and other similar durable consumer goods, nor the beneficiary 's Value added tax.
Energy support is paid on application ( Application for payment ) Ex post, on the basis of the progress of the project and the costs incurred, in one or more instalments referred to in the granting decision.
The final payment shall not be less than 20 % of the aid granted, unless the Ministry of Employment and the Economy and the Ministry of the Economy, for a specific reason, deviate from this in the decision granting the aid.
The aid may be paid in one instalment, after completion of the project, in a project with a leasing or partial cost or other equivalent costs.
Application for payment of the last instalment ( Final statement ) Shall be submitted to the granting authority within three months of the completion of the project. The final statement shall provide a cost statement of the total costs incurred by the project. For a specific reason, the grant authority may grant an extension for the submission of the final statement if an application is submitted before the expiry of that period. Where the aid has been granted by means of a means of transport, transport and the environment, a development and management centre may be granted for the submission of the extension of the period of extension.
After accepting the final payment, the beneficiary shall pay the final instalment and, at the same time, fix the final amount of the energy aid. If the aid has been granted by means of a means of living, transport and the environment, the final instalment of the payment and the final amount of energy aid will be established by the Centre for Development and Management. In the case of eligible costs, the amount of the final aid in respect of which the decision granting the aid is less than the amount referred to in the decision granting the aid is the percentage of eligible costs incurred.
The application for payment and the final statement shall be made by means of a form confirming the Ministry of Employment and the Economy.
In the case of an investment project, each payment application must be accompanied by a statement by the beneficiary's representative or the administrator that the project is at that stage, as a condition for the payment of the aid provided for in the decision granting the aid. The beneficiary must also provide an explanation of the costs incurred by the project to date.
In addition, the aid application for the first instalment of the aid must provide an explanation of the overall financing of the project and an explanation of the insurance against the property which is the subject of the aid.
In the case of a settlement, the beneficiary shall be obliged, in the context of the final statement, to submit a final report on the results of the project and the possibilities for recovery.
The final statement shall be made by an accredited auditor (KHT, HTM, JHTT) giving an opinion on whether the final statement gives the correct and sufficient information on the project for the payment of the final payment. Where the beneficiary is a municipality, a consortium or a congregation, the opinion shall be given by its auditor. In projects where the amount of the charges is less than 10, the aid provider may accept, as an alternative to the auditor's opinion, that the applicant links the certified true copies of the project to the account in the company's accounts Of costs incurred. If the support has been granted by the Centre for Enterprise, Transport and the Environment, the auditor's opinion may be approved by the Centre for Development and Management.
For a specific reason, in the individual case, the authorising officer may, in the decision granting the aid, derogate from the provisions of paragraph 4 for verifying and approving the final statement. If the aid has been granted by the Centre for Enterprise, Transport and the Environment, the decision to derogate from the decision can be made by the Centre for Development and Management.
The property which is the subject of the investment aid must be used for the purpose specified in the aid decision for a period of five years from the payment of the last instalment of the aid and, during that period, the property may not be transferred to another or transferred to another Control. The corresponding period for machinery for the production of energy for production shall be three years.
For specific reasons, the donor may, on application, derogate from the restrictions on use and disposal provided for in paragraph 1.
The beneficiary shall provide the applicant with a report on the impact of the project within two years of the disbursement of the last instalment.
The beneficiary shall inform the beneficiary of the restriction of the use or supply of the aid or of the change in the circumstances affecting the use of the property in the aid decision immediately after the event, but no later than In two months.
In the case of the application of the Emission Act to the project, the beneficiary shall inform the beneficiary of the aid within two months.
If the aid has been granted by the Centre for Enterprise, Transport and the Environment, the report and notifications referred to in paragraphs 1 to 3 shall be submitted to the Centre for Development and Management.
The beneficiary of the aid must consider the project accounts as part of the recipient's accounting law (136/1997) , in a separate place of cost or account, or in any other way in such a way that the control of the use of the aid is difficult.
The beneficiary shall keep all supporting documents and other accounting records relating to the implementation of the project to be supported in accordance with the accounting law.
In addition to what is provided for in the State budget, the State Aid Act and this Regulation, the recipient of the aid is obliged to comply with the conditions and limits for the use and payment of the aid mentioned in the grant and payment decisions.
This Regulation shall enter into force on 1 January 2013 and shall expire on 31 December 2017.
The aid granted before the entry into force of the Regulation shall apply to the provisions in force at the time of entry into force of the Regulation.
Upon the entry into force of this Regulation, pending entry into force of this Regulation, pending the entry into force of this Regulation, the pending applications for investment or clearing projects shall be processed and settled Provisions.
This Regulation shall enter into force on 1 January 2015.
