- Rates of environmental charges
- Higher rates of environmental charges
- Declaring environmental charges
- Payment of environmental charges
Environmental charges must be paid for use of natural resources as well as for losses caused by environmental contamination. The charges are obligatory not only for holders of environmental permits but also for persons whose type and of activity implies environmental permits.
The obligation to pay environmental charges lies on the holders of environmental permits, as well as persons, the extent or manner of whose activity requires an environmental permit. More information about environmental permit requirements is available at the website of the Environmental Board under the sections for the areas of ambient air, water, mineral resources, waste, and integrated environmental permits.
The rates of environmental charges have been established with the Environmental Charges Act. Increased rates of environmental charges are applied upon higher-than-permitted or unauthorised use of the environment.
The deadline for the declaration and payment of environmental charges is the 17th date following the reporting quarter. If the 17th date falls on a day off, the first following working day is the deadline for the declaration and payment.
The rates of environmental charges have been established in different legal acts concerning environmental protection and are reviewed annually.
An environmental charge with a higher rate must be paid if the activity exceeds the limits established with a permit or if unauthorised activities are pursued in an area or in a capacity that require an environmental permit. NB! Pursuant to clause 34 6) of the Income Tax Act, a charge with a higher rate is an expense which is not deductible from business income and is therefore subject to the imposition of the income tax.
The forms for declaring environmental charges are approved with a regulation of the Ministry of the Environment, and the declarations can be submitted as follows:
- at the e-services portal of the Environmental Board
- by e-mail firstname.lastname@example.org NB! The declaration must carry a digital signature
- on paper by post, or delivered to our office in Narva mnt 7a, 15172 Tallinn
An environmental charge is paid to a prepayment account at the Tax and Customs Board. Each tax payer has a personal reference number.