Taxes in Europe Database v2
Act on Tax on Thermal Effect in Nuclear Power Stations (SFS 2000:466).
Those being licensed to own and operate nuclear power reactors.
The thermal effect in a nuclear power station.
A deduction is allowed if a reactor has been closed down continuously for more than 90 days. The deduction is SEK 415 per megawatt of the thermal effect for every day above 90 days.
From august 1st 2015 the deduction is SEK 485.
SEK 12,648 per megawatt of the highest thermal effect allowed.
Super reduced rate
From august 1st 2014 the tax rate is SEK 14,770 per megawatt of the highest thermal effect allowed.
The tax liability applies for every month there is a permission to possess and run a nuclear power reactor.
Tax is due until the 25th day of the month following the month during which liability arose.