Order No. 217 on support for horticultural holdings’ CO₂ taxes.

The Executive Order establishes a temporary de minimis aid scheme compensating eligible Danish horticultural businesses for CO₂ taxes on fossil fuels and emissions charges associated with district heating incurred during 2025–2030. Applicants must meet specified business, production-area and energy-consumption thresholds, submit invoices, payment evidence, a de minimis declaration and an auditor’s statement, and must not be undertakings in difficulty or subject to outstanding recovery orders for unlawful State aid. Support is paid in 2026 and 2029 for the periods 2025–2027 and 2028–2030 respectively, based on documented costs and estimated future charges, and may not exceed EUR 50,000 per undertaking for each three-year period. The Order also regulates proportional reductions where applications exceed the available budget, record retention, controls, recovery of improperly paid aid and the exclusion of administrative appeals.