During the last session of the Sejm, the government adopted the law on the compensation of income lost by municipalities in 2018 due to the change in the scope of taxation of wind farms. The act implements the ruling of the Constitutional Tribunal of 22 July 2020. Municipalities that have lost income in the form of property tax paid on wind farms in 2018 will be entitled to compensation.
The compensation will cover about 200 municipalities where wind farms are located. According to the regulatory impact assessment, the cost of compensation amounts to PLN 524.43 million. In order to receive the funds, the commune will have to submit an appropriate application within three months from the entry into force of the act. The new regulations will enter into force on February 5, 2022.