Many sources provide information on state-introduced components of the gas price. Energy tax (gas tax) and turnover tax (also known as "value-added tax") rates are directly determined by the provisions of the Energy Tax Act and Turnover Tax Act promulgated in the Federal Law Gazette. Section 4 subsection 1 of the Concession Fee Regulation (KAV) governs the presentation of concession fees as defined in Section 48 EnWG (or Section 46 EnWG if charged in connection with easement contracts) in network access charges and general tariffs, while Section 40 subsection 2 no. 7 EnWG covers the presentation of concession fees in utility bills for retail consumers.
These components may be described as "state-introduced", but not all of the payments go directly into the government budget. They serve various purposes and are levied in different ways:
1. Concession fee
Concession fees are paid by grid operators to municipalities for using public rights of way. Fee amounts vary depending on the easement contract between the grid operator and the municipality, but are capped by the Concession Fee Regulation (KAV).
Under Section 2 subsection 2 KAV, concession fee caps on gas supplied to standard-rate customers are based on municipality population numbers and the type of consumption. If gas is used solely for cooking and hot water, the caps range from 0.51 ct/kWh for municipalities with up to 25,000 residents to as much as 0.93 ct/kWh for municipalities with more than 500,000 residents. If the gas is used for other purposes covered by a standard rate, the concession fees range from 0.22 ct/kWh for municipalities with up to 25,000 residents to as much as 0.40 ct/kWh for municipalities with more than 500,000 residents. According to the Monitoring Report 2014 published by the Federal Network Agency and Federal Cartel Office, the average concession fee on gas supplied to household customers with basic gas service was 0.25 ct/kWh. Under Section 2 subsection 3 KAV, concession fees for special contract customers are additionally capped at 0.03 ct/kWh.
2. Energy tax (gas tax)
Between 1999 and 2003, the ecological tax reform raised various tax rates set in the Mineral Oil Tax Act on energy products, including gas. One of the main goals of the reform was to advance climate policy goals. By taxing vehicle and heating fuel, it encouraged consumers to conserve energy. In return, it reduced labour costs by lowering and stabilising social security contributions. In 2006, the Mineral Oil Tax Act was replaced by the Energy Tax Act, which also contained a tax on coal.
The Energy Tax Act levies a tax on the consumption of natural gas as a heating fuel. This is a conventional excise duty that is effectively borne by the consumer.
The tax is generally incurred by consuming self-generated gas or by taking gas from the grid for consumption (taxpayer). The tax is thus not collected directly from the consumer, but is generally collected from the producer or gas supplier farther upstream. This is considered to be a more efficient approach.
The energy tax (gas tax) on gas supplied to household customers is currently 0.55 ct/kWh. The energy tax is collected by the Customs Administration. The revenue goes toward the federal budget.
3. Turnover tax (value-added tax)
Items supplied by businesses to customers are generally subject to turnover tax. Under the Turnover Tax Act, "items" refer to not only products, but also services. Turnover tax is effectively borne by the consumer. Turnover tax is paid by the supplying company, who has to pay the tax over to the internal revenue service.
Art. 106 Section 3 of the Basic Law requires the federal and state governments to share turnover tax revenue. The municipal governments have been entitled to a portion of the revenue since 1998 (Art. 106 Section 5a of the Basic Law). The particulars are laid out in the Revenue Sharing Act.
Gas deliveries are subject to the regular turnover tax rate of 19 %. The tax is levied on the charge, i. e. the total amount made up of generation and supply, network tariffs and other state-introduced price components (e. g. energy tax).