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Titel: Afgiftsordning for Solcelleanlæg
Fagområde: Elektroteknik
Management
Termiske maskiner
Andet:
Nøgleord:
Beskrivelse:

Denne rapport har til formål at klarlægge betydningen af regeringens afgiftsændring for solcelleanlæg kaldet ”Aftale om strategi for solcelleanlæg og øvrige små vedvarende energi (VE)-anlæg”. I forbindelse med dette kigges der både på afgiftsordning gældende på nuværende tidspunkt (november 2012), og på den ændrede afgiftsordning. Dette betyder at der kigges på solcelleanlæg opsat hos privatpersoner, med en maksimal kapacitet på 6kW.

Rapporten udgør bachelorprojektet for maskinmesterstuderende på 6. semester ved Aarhus Maskinmesterskole (AAMS) 

Engelsk resumé:

This report looks into the tax arrangement on private solar cell plants. It is a very relevant subject since the Danish government will implement changes in the present tax arrangement on private solar cell plants starting in 2013. In Denmark, solar cells have become extremely popular among private persons due to the financial advantages the owner can achieve from having solar cell plants. The advantageous tax arrangement on solar cell plants has resulted in the Danish government loosing income. Among private persons, the changes of the tax arrangement will have major influence on the interest in solar cell plant investments. The report contains an introduction to solar cell plants followed by a description of the current tax arrangement, the coming changes of the tax arrangement, and the transition phase. The three different versions of the tax arrangement will be exemplified by calculations depicting the economic advantages of private solar cell plants. Furthermore, a specific solar cell plant is described through an interview with an owner. Finally, the report describes how the Danish government expects to compensate for the lost income due to the current tax arrangement.

The report concludes that changes of the tax arrangement regarding solar cell plants will result in an extension of the payback time for solar cell plant investments by several years despite the continuously dropping prices on solar cell plants. The investment will also be profitable in future, but the economic outcome will be significantly reduced. Thus, the changes of the tax arrangement will probably result in a drastic reduction of solar cell plant investments. Furthermore, the future changes of the tax arrangement, will affect not only owners of solar cell plants but also indirectly house owners applying fossil and bio fuels for heating their houses. 

Forfatter(e): Michael Rosenberg
Uploadet af: Michael Rosenberg
Hovedfil: PDF document Rapport bachelorprojekt.pdf
Bilag: PDF document Bilag komplet.pdf
Denne post blev tilføjet Tuesday, 18 December 2012, 5:35 PM og er senest redigeret Tuesday, 18 December 2012, 5:35 PM