Tax statistics. Electric power station, 2000

There was a NOK 9.5 billion increase in taxable income, which amounted to NOK 18.4 billion. The power companies are often involved in other activities in addition to electric power production. The amount of taxable income, community tax and deduction for taxes on received dividend can thus be affected. Assessed community tax was NOK 5.2 billion.

Natural resource tax

Assessed natural resource tax amounted to NOK 1 495 million, an increase of NOK 38 million from the previous year. Natural resource tax is assessed on the power station's average production of electric power during the last seven years. This is a tax assessed by the municipalities and the counties and is calculated on the basis of a rate of NOK 0.011 per kilowatt-hour to the municipality and NOK 0.002 per kilowatt-hour to the county. A deduction is made in the community tax for assessed natural resource tax. This deduction amounted to NOK 1.3 billion in 2000, or 90 per cent of the natural resource tax.

Tax on ground rent income

Assessed tax on ground rent income amounted to NOK 460 million, an increase of 37 per cent from the year before. The basis is set for each power station according to the rules in Section 18-3 of the Taxation Act. This is a state tax.

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Tables:

• Table 1 Number of taxpayers, basis for calculation of tax, deduction on tax and assessed tax. 1997-2000. Amount in million kroner
• Table 2 Number of taxpayers, basis for taxes on natural resources and assessed taxes on natural resources. County. 1998 - 2000
• Table 3 Number of taxpayers and basis for taxes on natural resources. 2000