Serviceeftersyn af vilkårene for kulbrinteudvinding ... - Skatteministeriet

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Fiscal Comparison/Exploration Attractiveness Decommissioning A new decommissioning allowance was introduced in 1990 giving 100% relief against corporation tax (subsequently to include supplementary charge) for decommissioning. The relief against corporation tax (including SCT) can be carried back to April 2002. In 2011, when SCT was increased from 20% to 32%, the supplementary charge available for decommissioning relief was capped at 20%. In the 2012 Budget, the UK government committed to creating contractual certainty on the tax relief available for abandonment spend. This will not be introduced until 2013, following public consultation, which will legally bind future UK governments to a specific level of tax relief for decommissioning fields. We expect this to be at current levels of relief but the rate has not yet been determined. The contractual agreement is likely to take the form of a contract for difference. Loss Carry Forward Corporate tax losses can be carried forward indefinitely and may also be carried back and offset against the profits from the previous year. The relief against corporation tax (including the supplementary charge) for decommissioning costs can be carried back to April 2002. Ring Fence Expenditure Supplement (RFES) In July 2011, following the increase in Supplementary Charge in March 2011, the UK government announced an increase in the Ring Fence Expenditure Supplement (RFES) from 6% to 10%. The RFES allows companies that lack sufficient taxable income at a corporate level to uplift tax losses incurred through exploration, appraisal and development expenditure. The increase to 10% came into effect on 1 January 2012. 4.7.2 UK tax amendments since 2002 A summary of the major changes to the UK fiscal terms is provided in the following table. The most significant recent changes have been the introduction of the Supplementary Charge, and subsequent increases in the applicable rate of this charge. It is beyond the scope of this report to analyse the impact on investment levels in the UK of these changes, however, the frequency of the tax changes (3 different rates of Supplementary Charge in 10 years) has created a more uncertain environment for long-term capital investment decision making. The latest amendment was announced in the March 2012 Budget, when the UK government increased the size of fields eligible for the small field value allowance, as well as the allowance itself. Fields with less than 6.25 million tonnes of oil equivalent reserves (45 mmboe) will receive a total allowance of £150 million to offset against supplementary charge profits. This was 20.5 mmboe with a £75 million allowance. It also introduced a new value allowance for large fields in the West of Shetlands. The deep water West of Shetland allowance announced in the 2012 budget, was introduced to push the Rosebank project forward, which was unlikely to have happened without the incentive. The same can be concluded for the deep water gas allowance for Laggan and Tormore. The small fields allowances have encouraged the development of a larger number of fields, for example Alma and Galia, which is a redevelopment of some of the first producing oil fields in the UK (Argyll and Duncan). An estimated total of 56 fields are currently expected to be developed under small field terms in the UK, against four heavy oil fields, two deepwater gas fields and one deepwater field West of Shetland. Page 31
Fiscal Comparison/Exploration Attractiveness Summary of changes to UK fiscal terms since 2002 4.7.3 UK terms and conditions for licence extensions Applications are submitted to DECC to extend an Exploration and Production licence following each term. The initial term covers the exploration period and carries a agreed work programme. The first term can be extended upon completion of the work programme within the time period and relinquishment of a minimum amount of acreage. The second term generally covers the appraisal / development stage. DECC expect a development plan for a field to be approved within this term to facilitate extension of the licence for a third term. All acreage outside the development area is also relinquished at the end of the second term. The third term covers the production stage of the licence. This term can be extended by the Secretary of State, after review and approval from DECC, to continue field production. 4.7.4 UK – Economic indicators for model fields A comparative overview of economic indicators for a range of model field sizes, using the same model fields for each country, is provided in the appendix of this report. The following economic indicators are provided for each model field: Government share % (as a % of the pre-share NPV), Government take NPV (US$ million), and Investor IRR (%). Page 32
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Serviceeftersynet af vilka rene for
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3.1.4 Åben dør-området .........
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1 Indledning og sammenfatning 1.1 I
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Kontorchef Søren Gaard, Erhvervs-
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som selskaberne har indrettet sig e
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der skal deles mellem stat og retti
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Investeringsprojekterne i Nordsøen
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1.2.3 Nordsøproduktionen og staten
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2 pct. og 6 pct. Samme udvikling i
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Figur 1.5. Statens andel af det ska
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Danmark er endvidere, set i forhold
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felter eller i marginen af eksister
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Forskellen mellem statens andel fø
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form af, at indkomsten vil blive s
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Inddragelse under kulbrintebeskatni
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2 Udvikling i vilkårene for kulbri
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Statsdeltagelse. Fra 1. januar 2004
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Med indførelsen af det nye regels
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2.3 Ændringer i kulbrinteskattelov
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Fremadrettet forventes der endnu en
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Tabel 2.1. Provenu fra olie- og gas
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Figur 2.5. Statens andel af det ska
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3 Beskrivelse af gældende rammevil
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Tilladelser til efterforskning og i
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dergrunden i det ansøgte område.
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edre seismiske undersøgelsesmetode
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Figur 3.4. Udviklingen i antal till
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3.1.7 Vilkår for kommende udbudsru
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De enkelte elementer beskrives i de
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3.2.1.4 Afskrivning Udgifter til an
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Hvis udledningsvirksomheder ikke fo
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Nedsættelsen gælder både i relat
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3.2.1.9.2 Nye regler Satsen, som se
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Erfaringerne fra udviklingen i den
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3.3.3 Behov for teknologiforbedring
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I Norge og Storbritannien er der fo
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4.3.2 Norge Der betales 28 pct. i s
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Wood Mackenzie har foretaget en sam
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For bedre at kunne sammenligne hvor
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Selskabernes betaling til staten i
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Figur 5.1. Afkastgrad før skat ved
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Det højere afkast i Danmark kan fo
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ske muligheder, der er til rådighe
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udsætninger er feltet imidlertid r
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I beregningerne i denne rapport fas
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Figur 5.3. Privatøkonomisk optimal
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Figur 5.5. Optimalt investeringsomf
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Effekten af en rentestigning er min
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5.2.5 Reduktion af forvridningstabe
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5.3.1 Statsdeltagelse som alternati
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Samfundsøkonomisk kan det derfor g
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Figur 5.6. Omkostningssammenligning
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6 Optioner for ændring af rammevil
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Ved valg af overgangsregler er det
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For ikke både at give selskaberne
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6.1.1.4 Provenumæssige konsekvense
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udnytte fremførte underskud, hvorv
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Kompensationen kan således - uanse
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Boks 6.1. Beregning af kontantværd
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Tabel 6.4. Afvigelse fra de sande o
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Fik selskabet derimod udbetalt skat
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Det har med det eksisterende omkost
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indvinding af kulbrinter - som udga
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6.3.4 Indkomst fra behandling og tr
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Merprovenuet opstår i det omfang,
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Udvalget vedrørende Eftersyn af Vi
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Beskatning af ressourcerne i Nords
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Ressourcerente og beskatning princi
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• Impl.: Selskabsskat på hele SI
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• Formue (RR): Ca. 50 % af BNP
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• Er nuværende system “tæt p
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Effektiv skat af ressourcerenten Pc
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• Norsk vs. dansk beskatning. Nor
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Konklusioner (2) • Beskatningsgru
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Noen hovedpunkter med relevans for
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Lisenstildeling og konkurranse, for
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Statsdeltakelse og skatt • Rimeli
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Tilnærmet nøytralt skattesystem;
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Figuren viser en liten vekst i anta
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Oljeprisen har økt 2003-2008, noe
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Gjenværende utfordringer • Norsk
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noen kompensasjon hvis det skjer ne
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Hvis skattesystemet er nøytralt me
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7. Skatt: Fortsatt problemer og van
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Referanser Aarsnes, Frian, og Pette
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DANISH OPERATORS Grundvilkår for o
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DANISH OPERATORS Produktionen er fo
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DANISH OPERATORS Om rammevilkår...
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Disposition… Værdikæden Beskæf
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En fuldtidsansat i et olie og gasse
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Danish Offshore Industry
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Aftaleretlige muligheder for at for
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Opdraget • Som i overskriften •
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Modifikationer • ”lov og ærbar
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Aftalens indhold i øvrigt • Til
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Forudsætningslæren Hvis en foruds
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Forudsætningssvigt? • Indebærer
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Bestemmelsens baggrund • Forbruge
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Eksempel: Ula-sagen Nordiske Domme
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Om hardship og genforhandling Kende
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Konklusion • Svært at få øje p
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egeringen ikke ville have indgået
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Konsekvensen af at antage, at betal
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I forudsætningslærens tre betinge
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. Principielle betænkeligheder Sku
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enhed. Feltet viste sig at producer
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vinding - beskæftiger sig med muli
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næppe i overensstemmelse med gæld
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For perioden 2004-2011 udgør gaspr
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Figur 1.9. Faktisk olieproduktion 2
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Figur 1.11. Faktisk gasproduktion 2
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Bilag 5: Oversigt over de ved udgan
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Tilladelse 4/98 Selskab Andel (%) O
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Tilladelse 12/06 Selskab Andel (%)
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Serviceeftersyn af vilkårene for kulbrinteudvinding ... - Skatteministeriet

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