Within the framework of the eco-social tax reform of 2022, a gradual introduction of a national emission allowance trading system (nEHS) is planned, starting with an introductory phase from 1 July 2022. In connection with the introduction of the nEHS, a relief mechanism will be created to offset the additional costs from the CO2 price for agriculture and forestry. This is to ensure that domestic food production is not disadvantaged in relation to European and international competition. According to §25 (4) of the wording of the law, the Federal Institute of Agriculture and Mining must collect and process data on the actual average consumption of gas oil for different types of farming and make it available to the Federal Minister of Finance by 1 April 2022.
Objective
Within the framework of the project, the best possible source (individual farm data voluntarily for the Green Report of bookkeeping farms or IDB (IDB contribution margins and calculation data) for determining the average gas oil consumption by type of farming is to be found first. As a result, the gas oil consumption per unit (e.g. hectare) should be made available.
Status of the project
First co-ordinations with the responsible departments in the BMLRT concerning the time schedule have been made. An initial review of the possible data sources with regard to their restrictions or limits has been carried out. BLT Wieselburg has carried out initial calculations on gas oil consumption based on accounting data for the years 2018 to 2020.
Work 2022
Calculations on average gas oil consumption are made based on both accounting results and data from the interactive contribution margin calculation tool (IDB) of the BAB. The results obtained from these calculations are combined, compared and discussed with experts. The final results derived are processed and made available to the Federal Ministry of Finance.
The project was completed in 2022. Within the framework of this project, the gas oil consumption of the Austrian agricultural and forestry sector was determined and a flat-rate model for deriving the consumption of individual farms was developed. The methodology and results are described in a final report, which is available at the following link:
