Environmental Charges Act
While a carbon tax has been in effect in Estonia since 2000, the Environmental Charges Act that entered into force in 2006 establishes environmental charges for the emissions of various pollutants, one of which is a charge for carbon dioxide emissions that fall outside of activities with appropriate environmental permits. Activities covered by the Act include: "the regeneration cutting of forest stand; the extraction of mineral resources; water abstraction; fishing; hunting; the emission of pollutants into ambient air, water bodies, groundwater or soil; and waste disposal by way of depositing in landfills or other activities that result in the discharge of waste into the environment". The pollution charge rate of carbon dioxide (CO2) is 2 euros per ton. Estonia's carbon tax rates are set in relation to the framework of the 2003 European Union (EU) Energy Tax Directive, which sets minimum rates for the taxation of energy products in EU member states.