In order to ensure the highest quality of our services, we use small files called cookies. When using our website, the cookie files are downloaded onto your device. You can change the settings of your browser at any time. In addition, your use of our website is tantamount to your consent to the processing of your personal data provided by electronic means.

Back

The Act on compensation for communes in connection with the changed scope of taxation of wind farms has been adopted

22.12.2021

On 17 December, the Senate of the Republic of Poland adopted the Act on compensation for income lost by communes in 2018 in connection with the changed scope of taxation of wind farms, as submitted by the Minister of Climate and Environment. According to it, compensation will be paid to communes in 2022 based on an application submitted, as attached to the Act. The document will be submitted to the President of the Republic of Poland for signature.

Ustawa o rekompensatach dla gmin w związku ze zmianą zakresu opodatkowania elektrowni wiatrowych przyjęta

Upon request of the Ministry of Climate and Environment, the Council of Ministers decided to grant compensation for income lost for the whole year 2018. In this way, it met the demands of local governments, which, as part of the consultations on the draft act, had pointed to the need to compensate for the costs incurred by communes in connection with tax changes introduced in 2018. The new legislation will enter into force on 5 February 2022.

According to the adopted solution, a commune, in order to receive compensation, will have to submit an application, the template of which is attached to the Act. Applications will be considered by the voivode territorially competent for a given commune.

After consideration, in formal, substantive and accounting terms, the voivode will issue a decision on granting or refusing to grant compensation. In the case of a positive decision, compensation will be transferred by the voivode to the indicated bank account of the commune. Compensation will be paid in 2022. The body to appeal against the voivode’s decision will be the minister for climate matters.

The new solution is the implementation of the Constitutional Tribunal’s ruling of 22 July 2020. According to its decision, communes entitled to receive compensation are those which, as a result of the amended legislation, lost income in the form of property tax paid on wind farms in 2018. Compensation will apply to about 200 communes where wind farms are located. The government will allocate PLN 524.43 million for this purpose.

{"register":{"columns":[]}}