The website of the Government Legislation Center has published a draft act on the compensation of income lost by municipalities in 2018 in connection with the change in the scope of taxation of wind farms (RCL UB3).

According to the draft regulations, the maximum amount of compensation for a given commune will be the value of income lost in 2018, understood as the difference between the amount due for property tax on wind farms in the period from January 1, 2018 to July 13, 2018 on the basis of regulations in force before the entry into force of the amendment to the act on renewable energy sources, and the amount due in this period on the basis of the provisions amended by this act.

According to the draft, the amounts of compensation are to be transferred by the Voivode to the account of communes by December 31, 2022. According to the presented justification, the amount of compensation may amount to PLN 278 million.

The act is to enter into force on February 5, 2022.