Exemption proposed to become effective July 1, 2026
The government has proposed in a memorandum that the current exemption from energy tax for electricity consumed in furnaces in metallurgical processes be extended to electricity consumed for heating ladles and similar vessels in metallurgical processes.
Under current law, electricity and fuel consumed in furnaces in metallurgical processes are exempt from energy tax, but only fuel (and not electricity) consumed for heating ladles and similar vessels in metallurgical processes is exempt from energy tax.
The extended tax exemption is proposed to become effective July 1, 2026.
KPMG observation
The government's proposal would benefit companies that use electrically heated sideboards and contribute to the development of fossil-free alternatives.
Read a February 2025 report (Swedish) prepared by the KPMG member firm in Sweden