The VA scheme mainly targets companies with relatively high energy use. The CO2
tax and the VAs are differentiated between three energy applications:
- heavy process,
- light process and
- space heating.
All companies with heavy processes are eligible to enter a VA. Heavy processes
include e.g. greenhouse heating and the production of foodstuffs, sugar, paper, cement
and glass. Companies with light processes can enter a VA if the company’s
tax on energy use exceeds 4% of the company’s value added. In the early scheme
the criteria was 3% of value added. Energy use for space heating became eligible
for VAs with the revised scheme.