Taxes and surcharges
Taxes and surcharges form part of the overall gas price, together with the energy price and system charges. They comprise the gas levy, the community levy and VAT. Consumers of natural gas have to pay the following taxes and surcharges:
- Gas levy: like oil, LP gas and electricity, natural gas is subject to a separate tax. The natural gas levy in Austria is 6.60 cent/normal cubic metre.
- Community levy: the community levy is charged by some local authorities for the use of public land, e.g. for gas pipelines. The rates are set by provincial legislation, and are a maximum of 6% of the revenue generated by taxable companies through the use of gas pipelines on public land. However, some provincial legislation also includes regulations under which the level of the community levy is assessed according to the amount of public land utilised (e.g. per metre of pipeline).
- Value added tax: 20% VAT are added to all price components.