Concerning the electricity-tax items eco-tax, grid-tax, tax for renewable energies and ETS, there are certain exemptions or reductions for energy intensive industries.
In an earlier study published in 2012, Arepo analysed the total amount of reductions for 2010 to 2012 and its political effects. In this study, the findings of the first study were updated for 2013. In addition, this analysis also assessed the reductions of the license fee, the compensation for ETS-based electricity price increases and the offshore-liability tax. The studies were undertaken for the Rose-Luxemburg-Stiftung.