Tax reductions and exemptions vary depending on the energy mix, and energy mixes are industry sub-sector specific. The quantitative analysis showed that those industry sub-sectors with a high share of electricity in their energy mix (e.g. manufacturers of transport equipment or basic chemicals) face higher additional policy-induced energy costs than those that use mainly fossil fuels (e.g. manufacturers of basic metals or mineral processing).

There are cases of energy tax exemption for certain processes, as the energy tax is only meant to apply to heating and fuel use, manufacturing industries can apply for an energy tax exemption for the share of fossil fuels used in certain processes, such as:

• Production and processing of cement, lime, plaster, concrete, mortar, abrasive products, asphalt;
• Production and processing of glass and glass products, ceramic products […], or production and processing of metal, as well as the production of metal products […], or chemical reduction processes etc.;
• Energy tax exemption for electricity generation and CHP;
• Electricity of solar, wind, wave, tidal or geothermal origin;
• Energy products and electricity used for the carriage of goods and passengers by rail, metro, tram and trolley bus;
• Energy products supplied for use as fuel for navigation on inland waterways (including fishing) other than in private pleasure craft, and electricity produced on board a craft.

Member States may apply a level of taxation down to zero to energy products and electricity used for agricultural, horticultural or piscicultural works, and in forestry.

NACE REV. 2

23 Manufacture of other non-metallic mineral products
23.1 Manufacture of glass and glass products
23.11 Manufacture of flat glass
23.12 Shaping and processing of flat glass
23.13 Manufacture of hollow glass
23.14 Manufacture of glass fibres
23.19 Manufacture and processing of other glass, including technical glassware
23.2 Manufacture of refractory products
23.20 Manufacture of refractory products
23.3 Manufacture of clay building materials
23.31 Manufacture of ceramic tiles and flags
23.32 Manufacture of bricks, tiles and construction products, in baked clay
23.4 Manufacture of other porcelain and ceramic products
23.41 Manufacture of ceramic household and ornamental articles
23.42 Manufacture of ceramic sanitary fixtures
23.43 Manufacture of ceramic insulators and insulating fittings
23.44 Manufacture of other technical ceramic product
23.49 Manufacture of other ceramic products
23.5 Manufacture of cement, lime and plaster
23.51 Manufacture of cement
23.52 Manufacture of lime and plaster
23.6 Manufacture of articles of concrete, cement and plaster
23.61 Manufacture of concrete products for construction purposes
23.62 Manufacture of plaster products for construction purposes
23.63 Manufacture of ready-mixed concrete
23.64 Manufacture of mortars
23.65 Manufacture of fibre cement
23.69 Manufacture of other articles of concrete, plaster and cement
23.7 Cutting, shaping and finishing of stone
23.70 Cutting, shaping and finishing of stone
23.9 Manufacture of abrasive products and non-metallic mineral products n.e.c.
23.91 Production of abrasive products
23.99 Manufacture of other non-metallic mineral products n.e.c.
24 Manufacture of basic metals
24.1 Manufacture of basic iron and steel and of ferro-alloys
24.10 Manufacture of basic iron and steel and of ferro-alloys
24.2 Manufacture of tubes, pipes, hollow profiles and related fittings, of steel
24.20 Manufacture of tubes, pipes, hollow profiles and related fittings, of steel
24.3 Manufacture of other products of first processing of steel
24.31 Cold drawing of bars
24.32 Cold rolling of narrow strip
24.33 Cold forming or folding
24.34 Cold drawing of wire
24.4 Manufacture of basic precious and other non-ferrous metals
24.41 Precious metals production
24.42 Aluminium production
24.43 Lead, zinc and tin production
24.44 Copper production
24.45 Other non-ferrous metal production
24.46 Processing of nuclear fuel
24.5 Casting of metals
24.51 Casting of iron
24.52 Casting of steel
24.53 Casting of light metals
24.54 Casting of other non-ferrous metals
25 Manufacture of fabricated metal products, except machinery and equipment
25.1 Manufacture of structural metal products
25.11 Manufacture of metal structures and parts of structures
25.12 Manufacture of doors and windows of metal
25.2 Manufacture of tanks, reservoirs and containers of metal
25.21 Manufacture of central heating radiators and boilers
25.29 Manufacture of other tanks, reservoirs and containers of metal
25.3 Manufacture of steam generators, except central heating hot water boilers
25.30 Manufacture of steam generators, except central heating hot water boilers
25.4 Manufacture of weapons and ammunition
25.40 Manufacture of weapons and ammunition
25.5 Forging, pressing, stamping and roll-forming of metal; powder metallurgy
25.50 Forging, pressing, stamping and roll-forming of metal; powder metallurgy
25.6 Treatment and coating of metals; machining
25.61 Treatment and coating of metals
25.62 Machining
25.7 Manufacture of cutlery, tools and general hardware
25.71 Manufacture of cutlery
25.72 Manufacture of locks and hinges
25.73 Manufacture of tools
25.9 Manufacture of other fabricated metal products
25.91 Manufacture of steel drums and similar containers
25.92 Manufacture of light metal packaging
25.93 Manufacture of wire products, chain and springs
25.94 Manufacture of fasteners and screw machine products
25.99 Manufacture of other fabricated metal products n.e.c.