The emission fee, effective from 1 January 2019, is to become one of the tools in the struggle for clean air. Entities introducing motor fuels to the domestic market were obliged to pay it, or more precisely – entities performing activities subject to excise tax applicable to these fuels. Some of funds thus obtained may return to entrepreneurs in the form of non-returnable subsidies, loans or other repayable forms of financial support.
An article by Marta Banasiak describing, among other things, purposes for which the emission fee can be allocated and information about support from the Low-Carbon Transport Fund (Fundusz Niskoemisyjnego Transportu) can be found on the sozosfera.pl portal.
The article is available at the link: https://sozosfera.pl/finanse/oplata-emisyjna-poprawa-jakosci-powietrza/