Prawo Budżetowe Państwa i Samorządu (Mar 2022)

Co-financing of low-emission projects from the Thermomodernization and Renovation Fund – substantive and procedural aspects

  • Małgorzata Ofiarska

DOI
https://doi.org/10.12775/PBPS.2022.001
Journal volume & issue
Vol. 10, no. 1
pp. 9 – 36

Abstract

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The study presents the essence, normative structure and principles of a principle of non-repayable support to communes regarding an implementation of low-emission projects, the implementation of which may be co-financed from the Thermomodernization and Renovation Fund. The Fund is supplied primarily with subsidies from the state budget. Only low-emission projects carried out in single-family houses or rooms located in such houses may be supported in this way, and their beneficiaries should be, in particular, natural persons entitled to receive social welfare benefits. The normative scheme for granting support adopted by the legislator consists of several basic elements: a so-called anti-smog resolution adopted by a regional council, an agreement on an implementation of low-emission projects concluded by the National Fund for Environmental Protection and Water Management with a commune, a contract for an implementation of a specific project concluded between a commune and a natural person meeting formal terms and conditions, verification and control procedure of the effects of the project. Thus, in a relatively narrowly defined area, a financial support mechanism was established for activities aimed at improving air quality. The study positively verified the assumption about a need to use this form of support. However, at the same time, the excessive caution of the legislator, consisting of establishing narrow subjective and objective boundaries of the program of activities for the improvement of air quality in Poland, was criticized.

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