Levies are effectively a form of direct tax, placed to elicit behaviour change. Applied to energy sources they can economically advantage of desired technologies via an exemption. The funds raised through levies may additionally be used to provide further support to preferred technologies, e.g., through a grant programme. As an example, the use of fossil fuels in heat production is subject to a carbon tax in Denmark, Finland, Norway and Sweden, with obvious implications for the comparative economics of RES-H.