The amended act on supported energy sources is officially meant to support the development of renewable energy sources in the interest of environmental protection. In reality it does the opposite. The most important change is the new lower internal rate of return (IRR) of 8.4 % to 10.6 %. The exact rate will be set by a government regulation. This rate is decisive for determining whether the support is sufficient for plants put into operation between 1 January 2006 and 31 December 2015.

Also, it introduces a solar tax levy for plants put into operation in 2009. So far, in the interest of gaining energy from renewable sources, these plants were not objects to solar tax. Effectively, the tax burden increased from 0 % to 10 % or 11 %. In case of payment of the levy in the form of a feed-in tariff it amounts to 10 % and in case of payment in the form of a green electricity bonus to 11 %. For solar power plants put into operation in 2010, the amount of the former levy is 20 % or 21 % in case of a green bonus.

The increase of solar taxes has a substantial negative impact on solar power plant’s operators as well as on households, entrepreneurs and municipalities that invested into solar power systems based on regulation which was in force in 2009 or 2010.

In summary, the amendment can be regarded as a deviation from the European trend of supporting renewable energy. Rather contrary to this trend, it worsens conditions for the operation of solar plants.

Mgr. Ing. Lenka Charvátová