¹ The following installation operators and persons may apply for a refund of the CO₂ levy:²⁶⁷

a.

those exempt from the CO₂ levy;

b.

those that operate CHP plants, which neither participate in the ETS nor are subject to a reduction obligation (Art. 32a para. 1 CO₂ Act); or

c.

those that have paid a levy on thermal fuels that were not used to produce energy (Art. 32c CO₂ Act).²⁶⁸

² The following are exempt from the CO₂ levy:

a.

installation operators participating in the ETS (Art. 17 CO₂ Act);

b.

repealed

c.

installation operators with reduction obligations (Art. 31 CO₂ Act).²⁶⁹