The Ministry of Environment yesterday exempted an estimated 500 businesses from the first phase of the carbon tax scheme, marking them for greenhouse gas emissions audits planned for later.
The exempted enterprises are heavy users of energy or hydrocarbon fuel, defined as operating a facility that emits 5,000 tonnes or more of carbon a year, or facilities that collectively emit 10,000 tonnes or more of carbon a year, it said.
They include information services, department stores, shopping centers, wholesalers, railroad and metro transit operators, universities and vocational colleges, medical centers, hotels and telecom providers with 100 or more venues.
Photo: Huang Hsu-lei, Taipei Times
They additionally include convenience store franchises, hypermarkets, passenger transportation services with a fleet of 200 or more vehicles, and small and medium-sized manufacturers owning a sole facility that emits 10,000 tonnes or more.
Companies eligible for the exemption are responsible for conducting a self-audit on their carbon emissions and submitting the report to the relevant regulator before April 30 each year, the ministry said.
The companies conducting a self-audit must include their subsidiaries, branches, venues, authorized dealers, and franchise locations and campuses, the ministry said, adding that universities and colleges are no exception.
The audit does not require verification or a third-party auditor, and would not form the basis for levying a carbon tax at this stage, it said.
Corporate energy use records can be accessed online via Taiwan Power Co, it added.
The absence of a verification requirement means enterprises do not need to pay for a consultancy or obtain certificates in connection to the carbon emissions report, the ministry said.
Officials are planning policy forums to explain laws and regulations governing the carbon tax and provide training for the exempted companies to carry out tasks connected to the carbon scheme, it said.
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