Energy industry levy
The Energy Industry Levy is used to recover costs associated with regulating utilities to companies providing services in the ACT. Energy providers are required to register with the Commissioner for ACT Revenue within 90 days after commencing these services.
The Energy Industry Levy is applied to four energy sectors, these are:
- electricity distribution;
- electricity supply;
- gas distribution; and
- gas supply.
ACT regulatory costs are determined each year and are apportioned between the four energy sectors. The fixed and variable amounts vary according to the reference year and sector type. These amounts are displayed in the online return form
New arrangement for energy utility providers from the 2019-20 levy year
Energy utility providers were previously required to submit their energy supply figures to the Levy Administrator in August each year, and in October of the same year, submit a levy return to the ACT Revenue Office.
To reduce the administrative requirement on energy utility providers, the Commissioner for ACT Revenue has agreed to a special arrangement whereby an energy utility provider will be taken to have complied with the requirement to lodge a levy return with the ACT Revenue Office, if that provider has already submitted the same information to the Levy Administrator in August.
There are no changes to the due date for payment of the levy. Energy utilities will continue to receive notification of the levy payable from the ACT Revenue Office.
Further information on the special arrangement for lodgement of levy returns is available via the ACT Legislation Register.
Investigation of the Energy Industry Levy
The ACT Government has completed its investigation of the ACT Energy Industry Levy (EIL). This levy is paid by energy operators to the ACT Government to cover regulatory costs associated with the energy industry sector. The investigation examined the methodology used to distribute the total regulatory costs between operators, to ensure it promotes an equitable distribution and supports a competitive energy market in the ACT.
Further details of this investigation, including the final report and technical report for the investigation, can be found at the following link: www.act.gov.au/energyindustrylevy.
- Energy Industry Levy Registration
- Utilities (Energy industry levy – national regulatory obligations and costs) Determination 2018 – NI2018-541 (external site)
- Utilities (Energy industry levy – Other) Determination 2018 – NI2018-544 (external site)
- Utilities (Energy industry levy – local regulatory costs) Determination 2018 – NI2018-542 (external site)
- Utilities (Energy industry levy - net regulatory cost) Determination 2018 - NI2018-543 (external site)
- Taxation Administration (Special arrangements - Energy Industry Levy returns and payment) Approval 2019 - DI2019-76 (external site)