英国政府正在考虑设定暴利税的价格下限，以确保挪威Equinor的罗斯班克石油和天然气项目的稳定性

英国的暴利税引起了Equinor的担忧，因为与挪威更高的税收但更可预测的投资环境相比，它缺乏稳定性

如果Equinor退出罗斯班克油气项目，这将对英国的能源安全和英国政府提高国内能源产量的目标造成打击

据油价网2023年3月15日报道，伦敦《金融城早报》近日了解到，由于担心挪威能源巨头Equinor可能退出拟议中的罗斯班克石油和天然气项目，英国政府正在考虑为暴利税设定一个价格下限。

这家挪威能源巨头担心，与其国内市场相比，英国的税收制度缺乏稳定性。虽然挪威的税收更高，但挪威有既定的投资津贴以及一个更平静的政治气氛。

罗斯班克是一个油气田，距离设得兰群岛海岸130公里，挪威Equinor拥有这个油气田80%的股权，其余20%的股权由英国伊萨卡能源公司持有。

罗斯班克油气田占地面积几乎是有争议的坎博油田的三倍，并可能是英国5亿桶石油和天然气产量的来源。

这个开发项目目前正在等待最终投资决定——预计将在今年晚些时候做出——尽管征收暴利税，但人们普遍预计这个项目将获得批准，因为石油和天然气勘探是英国能源安全战略的一个关键特征。

根据新的价格下限建议，当石油和天然气价格回到“正常水平”时，暴利税将被取消。

然而，暴利税最低价格的“正常水平”尚未达成一致。

英国政府还在考虑扩大投资减免范围的计划，包括碳捕获和储存，前提是在现有的油气田上进行标记，以减少排放。

目前尚不清楚英国财政大臣是否会通过这些新提议，但他可能会在今年晚些时候的财政活动中宣布这一消息。

Equinor拒绝对这一猜测置评，但对伦敦《金融城早报》表示，它渴望建立一个稳定的投资环境。

一位发言人在暗示暴利税时说：“一般来说，可预测的框架条件对一个具有长期视野的行业很重要。突然而令人惊讶的税收变化将影响我们未来关于投资的讨论。”

英国行业机构海上能源公司的一位发言人说：“我们注意到了媒体的有关报道，并等待预算的全部细节，包括英国政府将如何继续支持消费者。”

发言人说，我们继续在给财政部的信中提出我们的要求，为成功的英国能源战略提供理由，该战略吸引了整个能源领域所需的私人投资，以保持符合政府净零战略的国产能源的安全供应。

英国政府拒绝对英国海上能源公司发言人的讲话内容发表评论。

自去年5月份首次推出暴利税以来，英国政府一直面临减轻该税的压力，因为人们担心该税可能导致投资外流。

相反，英国财政大臣将暴利税从25%提高到35%，而去年11月份的特别公司税税率为40%。

英国政府优先考虑利用利润来缓解创纪录的能源账单，而不是对该行业长期生存能力的担忧。

然而，最近投资环境的发展，如今年石油和天然气价格下跌，以及来自海外的挑战，似乎使英国政府面临压力。

特别是，英国能源行业正面临来自美国《通胀削减法案》的越来越大的压力，美国《通胀削减法案》承诺向可再生能源行业提供价值3680亿美元的减税和补贴。

这包括对北海至关重要的行业，如碳捕获、氢气和海上风能。

如果罗斯班克石油和天然气项目不实施，这将对英国的油气行业造成巨大打击，并将破坏英国政府提高国内能源产量的目标。

目前，英国国内一半以上的石油和天然气消耗量是在国际上采购的，挪威是英国最大的天然气出口伙伴。

英国海上能源公司警告称，除非开发出新的油气项目，否则到2030年底前，英国油气产量水平可能降至不足四分之一。

已经有迹象表明，人们对北海的发展越来越犹豫，海港能源公司宣布了向国际市场多元化的计划，同时退出了最新一轮的石油和天然气许可证出售招标。

今年早些时候，在英国上调暴利税后，法国道达尔能源公司放弃了在北海一个价值1亿英镑的项目，而英国壳牌公司透露，它将不得不“逐案”评估这些计划。

李峻 编译自 油价网

原文如下：

UK Considers Easing Windfall Tax Pressure On Oil And Gas

·     The UK government is considering a price floor for the windfall tax in order to ensure stability for Equinor's Rosebank oil and gas project.

·     The windfall tax has caused concerns for Equinor, as it lacks stability compared to Norway's higher taxed but more predictable investment climate.

·     If Equinor pulls out of the Rosebank project, it would be a blow to the UK's energy security and the government's goals to ramp up domestic energy production.

The government is weighing up plans to bring in a price floor for the windfall tax amid fears Equinor could pull out of the proposed Rosebank oil and gas project, City A.M. understands.

The Norwegian energy giant is concerned about the lack of stability in the tax regime compared to its home market, which has higher taxes but an established investment allowance and a calmer political climate.

Rosebank is an oil and gas field 130km off the coast of the Shetland Isles, and is 80 per cent owned by Equinor – with the remaining 20 per cent owned by Ithaca Energy.

It is nearly three times the size of the controversial Cambo field, and is potentially the source of 500m barrels of oil and gas.

The development is currently awaiting a final investment decision – expected later this year – and is widely anticipated to be greenlit despite the windfall tax, with oil and gas exploration a key feature of the UK’s energy security strategy.

Under the new price floor proposals, first reported by Politics Home, the windfall tax will be switched off when oil and gas prices return to ‘normal levels’.

However, what constitutes ‘normal levels’ for the price floor in the Energy Profits Levy has not yet been agreed.

The government is also considering plans to expand the scope of the investment relief – set at 91p in the pound – to include carbon capture and storage if tagged onto existing oil and gas fields to reduce emissions.

It is unclear whether Chancellor Jeremy Hunt will go through with the new proposals, but an announcement could be made at the budget tomorrow or later in the year at a future fiscal event.

Equinor refused to comment on the speculation, but told City A.M. it was keen for a stable investment climate to be established.

Hinting at the windfall tax, a spokesperson said: “In general, predictable framework conditions are important for an industry with a long-term horizon. Sudden and surprising changes in taxes will affect our discussions on investments going forward.”

A spokesperson for industry body Offshore Energies said: “We’re aware of media reports and await the full details in the Budget tomorrow, including how UK government will continue to support consumers.

We continue to put forward our asks outlined in letters to the Treasury, making the case for a successful UK energy strategy which attracts the private investment needed across the entire energy landscape to maintain secure supplies of home-produced energy in line with the government’s net zero strategy.”

The government declined to comment.

Downing Street has been under pressure to ease the levy amid fears it could lead to an exodus of investment since it was first introduced last May.

Instead, Chancellor Jeremy Hunt hiked the windfall tax from 25 to 35 per cent, on top of the 40 per cent special corporation tax rate last November.

The government has prioritised harnessing profits to ease record energy bills ahead of fears over the industry’s long-term viability.

Yet, recent developments in the investment climate such as falling oil and gas prices this year alongside challenges from overseas have appeared to put the government’s under strain.

In particular, the UK’s energy sector is under increasing pressure from the US Inflation Reduction Act – which commits $368bn worth of tax cuts and subsidies to the renewable energy sector.

This includes industries vital to the North Sea like carbon capture, hydrogen and offshore wind.

If Rosebank did not go ahead, this would be a huge blow to the UK’s oil and gas sector, and would undermine the government’s goals to ramp up domestic energy production.

As it stands, over half the UK’s oil and gas is sourced internationally, with Norway its largest export partner.

OEUK has warned that production levels could fall to barely a quarter by the end of the decade unless new projects are developed.

There are already signs of increased hesitancy towards developments in the North Sea, with Harbour Energy announcing plans to diversify to international markets while also pulling out of the latest oil and gas licensing round.

Total Energies opted against a ￡100m project in the North Sea earlier this year after the windfall tax was toughened, while Shell has revealed it will have to assess plans on a “case by case” basis.