On amendments to the Natural Resources Tax Law

At the meeting of State Secretaries, the draft law "Amendments to the Natural Resources Law" developed by the Ministry of Environmental Protection and Regional Development was announced, which provides for:

 

1) to determine new objects of the natural resources tax (hereinafter – NRT):

  • hydrocarbon extraction;
  • textile products;
  • peat as fuel;
  • plastic-containing products and plastic-containing fishing gear not covered by the extended producer responsibility system;
  • tires equipped with vehicles (which are not subject to the first paragraph of Section 3 of the End-of-Life Vehicle Management Law);
  • plastic packaging and composite packaging that was not recycled during the reporting period;

2) supplement the conditions for the application of exemption from DRN payment in relation to plastic packaging and composite packaging, set increased DRN rates for packaging made of expanded polystyrene and plastic foam raw materials, as well as set a DRN rate for cardboard packaging as plastic packaging;

3) increase DRN rates by:

  • vehicles;
  • disposal of household and hazardous waste;
  • extraction of natural resources;

4) to establish a framework for the establishment and application of an extended producer responsibility system for textile products;

5) clarify the procedure for applying the DRN regarding:

  • particulate matter PM10 emissions into the air, determining the application of the DRN to total dust emissions (PM);
  • batteries and accumulators, taking into account new types and formulations;

6) specify the time when the exemption from payment of the DRN comes into effect after the conclusion of an agreement with the deposit system operator for participation in the deposit system;

7) clarify the requirements for a foreign person to participate in the extended producer responsibility system.

 

Please provide your opinion and comments, if any, by July 19 to e-mail: martins.trons@zemniekusaeima.lv

 

Draft law

 

Initial Impact Assessment Report (Abstract)

 

Annotation Appendix No. 1

 

Annotation Appendix No. 2

 

Annotation Appendix No. 3