Restrictions & Incentives

a) use of tunnels i. – No ii. – No iii. – No iv. – No b) parking places (e.g. underground) i. – All gas tight vehicles like CNG and CGH2 vehicles can drive in as long as the garage owner does not prohibit it. ii. – see i iii. – see i iv. – see i c) ferry i. – In this context short distance ferry over a river or between islands corresponds to road, so no extra restrictions. In long distance ferries between countries cars are considered as cargo. Cargo safety requirements apply. ii. – see i. iii. – see i. iv. – see i. d) trains i. – Considered as cargo. Cargo safety requirements apply. ii. – see i. iii. – see i. iv. – see i e) others i. – Not applicable ii. – N/A iii. – N/A iv. – N/A

a) access to specific lanes (e.g. bus) i. – No ii. – There are specific lines for buses, independent of the power source. So no incentives particularly for hydrogen buses. iii. – No; there are no trolleybuses in Finland at the moment iv. – No b) free/reduced fee parking i. – Yes. Locally (e.g. in Helsinki) there can be reduced parking costs calculated by the CO2 emission ii. – see i iii. – see i iv. – see i c) tax incentives i. – In general the taxation is technology neutral, meaning no motive power has a special treatment in taxation. When buying a car, an acquisition “car tax” (autovero) has to be paid once. The car tax percentage is based on the CO2 emission reported by the car manufacturer. The lower the CO2 emissions, the lower the percentage; for hydrogen cars the percentage will be very low. On the other hand, even a low percentage can give a rather high absolute value of the tax because the tax percentage is multiplied by the purchase price. For hydrogen cars the purchase price is still comparably high. When using a car, a consumption vehicle tax (ajoneuvovero) has to be paid annually. The consumption vehicle tax consists of two parts: 1) a base tax and 2) a tax on motive power. 1) The base tax is calculated the CO2 emissions, no matter the value of the car. For hydrogen cars the base tax will be very low. 2) The motive power tax concerns in principle all vehicles that operate with motive power other than motor petrol. At the moment (2018), the listed alternatives to motor petrol are diesel, methane and electricity. Although hydrogen is not mentioned and hence hydrogen cars are not subject to motive power tax, it is likely that as hydrogen cars become more common, hydrogen will be listed among the motive power alternatives to motor petrol and will become subject to motive power tax. The motive power tax is a function of the vehicle mass. ii. – Heavy vehicles are free from the basic part of the consumption tax (see i). iii. – Heavy vehicles are free from the basic part of the consumption tax (see i). iv. – Heavy vehicles are free from the basic part of the consumption tax (see i). d) registration fee reduction i. – Not applicable ii. – N/A iii. – N/A iv. – N/A e) toll charges exemption (e.g. congestion charge in London) i. – Not applicable ii. – N/A iii. – N/A iv. – N/A f) public procurement rules i. – N/A ii. – N/A iii. – N/A iv. – N/A g) others i. – N/A ii. – N/A iii. – N/A iv. – N/A

Electric vehicles