Lämpöeristyskatto

Lämpöeristyskatto, often referred to as the "warmth tax" in English, is a tax imposed on the energy used for heating residential buildings in Finland. The tax is designed to encourage energy efficiency and reduce the country's carbon footprint by incentivizing the use of more energy-efficient heating methods.

The lämpöeristyskatto is calculated based on the energy content of the heating fuel used. Different fuels are taxed at varying rates, with the aim of making more environmentally friendly options, such as district heating and electricity, more competitive. For example, wood and coal are taxed at higher rates compared to natural gas and electricity.

The tax is collected from the consumer at the point of sale, meaning that the final price of heating fuels includes the lämpöeristyskatto. The revenue generated from the tax is used to fund various environmental and energy efficiency projects.

The lämpöeristyskatto has been a subject of debate in Finland, with some arguing that it is an effective tool for promoting energy efficiency, while others contend that it disproportionately affects lower-income households. Despite the controversies, the tax remains a key component of Finland's energy policy, reflecting the country's commitment to sustainable development and climate action.