Taxes consist of tax on consumption of electricity, value added tax (VAT) and subsidies to Enova. All counties in Norway have the same tax rate for the consumption of electricity, apart from some parts of Troms and the whole of Finnmark, which are exempt. The Enova tax is 1 øre/kWh and is the same for all households throughout the country. VAT is added after electricity price, grid rent and other taxes have been added. Nordland, Troms and Finnmark are exempt from VAT.