Power generation facilities are exempt from energy tax because a portion of the electricity consumed is necessary to operate the facility itself, such as:
for solar panels: power for the inverters
for wind turbines: the motors and safety systems
This consumption is ancillary and directly linked to energy generation, and therefore does not count as regular business consumption. The exemption is intended to encourage the production of renewable energy and to prevent taxes from being paid on electricity required for the production process.
Please note: this does not apply to other usage on the connection.
