Act on pollution charges

RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF ESTONIA NO. 244 ofDecember 19, 1993 I hereby declare the "Act on Pollution Charges" approved by the Riigikogu on December 15, 1993. Basis: Constitution of the Republic ofEstonia §107. LENNART MERl ACT ON POLLUTION CHARGES Approved on December 15, 1993 § 1. The purpose of this Act The purpose of this Act is to restrict the disposal of polluting substances and solid waste into natural environment through economic measures, and to obtain additional revenue in compensation of pollution damage and to finance environmental protection. § 2. The Definition of Pollution Charges (1) Pollution charges calculated on the basis of this Act are sums paid by a physical or legal person for the disposal of polluting substances and solid wastes into the natural environment. (2) Pollution charges need not be paid in cases where the disposal of polluting substances and solid wastes into natural environment takes place: 1) in the quantities and in the ways for which a pollution permit is not required; 2) as a result offorce majeure; 3) according to decision taken by a governmental authority. (3) Payment of pollution charges does not dispense a physical or legal person from the obligation of paying compensation for direct damage caused to third parties as a result of polluting activities. § 3. Pollution Permit A pollution permit is a document issued according to a procedure established by the Minister of Environment which sets requirements governing the disposal of polluting substances and solid wastes into the natural environment. § 4. Rates of Pollution Charges (1) The Government ofthe Republic ofEstonia determines the rates of pollution charges, in order to regulate the disposal of polluting substances and solid wastes into natural environment, according to requirements established in the pollution permit. (2) In determining of rates of pollution charges, the Government of the Republic ofEstonia takes into account the level of hazard of the polluting substances and solid wastes, as well as the location, form and volume of their disposal into the natural environment. (3) When the requirements established under a pollution permit for disposal of polluting substances and solid wastes into natural environment are violated, or when the requirements of a pollution permit is disregarded, pollution charges are paid according to higher rates determined by the Government of the Republic ofEstonia. (4) In the case ofdischarge from ships ofpoUuting substances and solid wastes into sea water, the payment is restricted to the maximum rates established under the Estonian Code ofMerchant Shipping. (5) The procedures for calculation and for payment ofpoUution charges are established by the Minister ofEnvironment. § 5. Relief of Pollution Charges (1) The Minister ofEnvironment has the right to grant relief of pollution charges to persons who: 1) at their own expense take environmental protection measures which guarantee a reduction by at least 25% of the amount of polluting substances or solid waste disposed of in the current calendar year as compared to the preceding year; 2) participates in the financing of national or regional environmental programmes or projects approved by the Minister ofEnvironment. § 6. Procedure for granting relief of Pollution Charges (1) A person applying to the Minister ofEnvironment for relief of pollution charges submits an application together with a project for environmental measures including ecological and economic considerations. (2) The basis for granting relief of pollution charges is an agreement between the person and the Minister ofEnvironment. (3) Where the cost of the measures taken exceed the total of the compensation for pollution damage due in the current calendar year, the pollution charges to be paid in the subsequent years is reduced by the unused relief, for a maximum of three years. § 7. Total of Pollution Charges (1) At the national level, the total value of the planned pollution charges for the permitted pollution level paid for the disposal of polluting substances and solid wastes into the natural environment must not exceed 0.5 per cent of the Gross Domestic Product of the preceding year. (2) The total sum of pollution charges may exceed the limit established within Section 1 of the present Article by the total of pollution charges calculated with respect to enterprises which have started activities after the beginning of the relevant calendar year. § 8. Payment and receiving of Pollution Charges (1) Pollution charges are paid four times a year, by the 25th of the month following the relevant quarter of the year. (2) Pollution charges are received into the Environmental Fund. § 9. Use of Pollution Charges The use of pollution charges is determined by law. § 10. Sanctions (1) A fine of 0.2 per cent per day of the sum to be paid is levied on late payments. (2) The pollution charges which remain unpaid three months after the deadline will be claimed through the courts, either by the Environmental Department of the district of the polluter's residence or by the person authorised for this purpose by the Minister ofEnvironment where the disposal of polluting substances and solid waste into the natural environment took place in the catchment area ofa transboundary water body not within the territory of a municipality or town. (3) Claims made in the courts for pollution charges are free of charge. § 11. Application of Pollution Charges The present pollution taxes will be replaced by pollution charges from the date the Act Concerning Taxation Procedures comes into force. Speaker of the Riigikogu U. Nugis (Translation amended July 28, 1994)