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Local4green National Handbook on Green Local

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Local4green National Handbook on Green Local Deliverable 4.1.2 – National Handbooks on green local fiscal policy models LOCAL Policies for GREEN Energy – LOCAL4GREEN Priority Axis 2: Fostering low-carbon strategies and energy efficiency in specific MED territories: cities, islands and remote areas Specific Objective 2.2: To increase the share of renewable local energy sources in energy mix strategies and plans in specific MED territories NATIONAL HANDBOOK ON GREEN LOCAL FISCAL POLICY MODELS Albania Project Partner in charge: PP9 Association of Albanian Municipalities Project partners involved: - Public Work Package 4 –Transferring Activity 4.1 Elaboration of tools to transfer local fiscal policies to promote RES Version: Final – Date: 30.06.2019 Shoqata e Bashkive të Shqipërisë Table of Content 1. Introduction ......................................................................................................................................... 5 1.1. General information about the Project ........................................................................................ 5 1.2. Duration ....................................................................................................................................... 6 1.3. Co-financing ................................................................................................................................. 6 1.4. Partners ........................................................................................................................................ 6 2. Albania, as part of MED ....................................................................................................................... 8 3. National Handbook for Fiscal Green Fiscal Policy Models ................................................................. 11 3.1. Objectives .................................................................................................................................. 11 3.2 Target groups ............................................................................................................................. 11 4. National regulations regarding the local fiscal policies ...................................................................... 12 4.1 Shared taxes .............................................................................................................................. 13 4.1.1 Vehicle tax .......................................................................................................................... 13 4.1.2. Mineral rent........................................................................................................................... 13 4.1.3 Tax on personal incomes .................................................................................................... 14 4.2 Local taxes .................................................................................................................................. 15 4.2.1 Tax on real estate ............................................................................................................... 16 4.2.5 Hotel accommodation tax .................................................................................................. 18 4.2.6 Tax on impact on infrastructure ......................................................................................... 18 4.2.7 Tax on billboard .................................................................................................................. 18 4.2.8 The tax on the transfer of ownership of immovable property ........................................... 18 2 Shoqata e Bashkive të Shqipërisë 4.2.9 Temporary local taxes ........................................................................................................ 19 4.3 Local tariffs ................................................................................................................................ 19 4.3.1 Tariff on occupation of public space .................................................................................. 19 4.3.2 Tariffs on public services .................................................................................................... 20 4.3.3 Local fees for administrative services................................................................................. 21 4.4 General overview on municipal budgets .................................................................................... 21 5. Description of Fiscal Policies of Pilot Municipalities ....................................................................... 23 5.1 Lezhë Municipality .................................................................................................................... 23 General overview ............................................................................................................................... 23 Proposed fiscal policies ...................................................................................................................... 24 Assessment of the financial impact of fiscal measures ...................................................................... 25 Estimated energy savings and gases that will not be emitted ........................................................... 28 5.2 Vau i Dejës Municipality ............................................................................................................ 31 General Overview .............................................................................................................................. 31 Proposed fiscal policies ...................................................................................................................... 32 Estimated energy savings and gases that will not be emitted ........................................................... 35 5.3 Kukës Municipality .................................................................................................................... 37 General overiew .................................................................................................................................... 37 Proposed fiscal policies ...................................................................................................................... 38 Estimated energy savings and gases that will not be emitted ........................................................... 40 6. Means of verification for benefiting categories ................................................................................. 42 For the relief on the Tax on Buildings .................................................................................................... 42 For the relief on the Tax on public services: .......................................................................................... 42 7. Communication with Community ...................................................................................................... 43 3 Shoqata e Bashkive të Shqipërisë 8. Conclusions........................................................................................................................................ 43 4 Shoqata e Bashkive të Shqipërisë 1. Introduction 1.1. General information about the Project The Project LOCAL4GREEN, financed under Interreg MED Programme, supports local authorities to define and implement local fiscal policies, innovative and intended to promote renewable energy sources in all sectors (public, private, households), mainly in the framework of the SEAPs (Sustainable Energy Action Plans submitted under the 2020 Covenant) and SECAPs (Sustainable Energy and Climate Action Plans to be submitted under the 2030 Covenant) adopted by the signatories of the Covenant of Mayors. The project addresses the Priority Axis 2: Fostering low-carbon strategies and energy efficiency in specific MED territories: cities, islands and remote areas, and the Specific Objective 2.2: To increase the share of renewable local energy sources in energy mix strategies and plans in specific MED territories: rural areas and islands. In these kinds of territories, where local authorities have economical and technical constraints, renewable energy sources promotion plans should prioritize collaboration and active roles for public and private sectors. The project has been implementing a pilot experience in local authorities of 9 countries/regions of the MED area (Spain, Portugal, Italia, Cyprus, Malta, Greece, Slovenia, Albania, Croatia), where local fiscal policies play a crucial role to raise the share of renewable energy sources. The pilot includes the participative design, implementation, monitoring and evaluation of local fiscal policies to promote renewable energy sources. In addition, the project will facilitate capitalization of the best practices and application in other municipalities, at national and transnational levels, since models of green local fiscal policy will be elaborated and disseminated as well as technical support will be provided. In this way, the project will provide to local authorities with fiscal policy models to be included in their own strategies and plans. The activities planned for this project are listed below: • Elaboration of a participatory methodology to prepare green, local tax policies to promote renewable energy sources; • Implementation of a web platform for access to public data on the impact of the project; • Design and implementation of local fiscal policies to promote renewable energy sources; • Development of tools to transfer local fiscal policies to promote renewable energy sources; 5 Shoqata e Bashkive
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