From January 1999, investments in new renewable energy, heat pumps, district heating, natural gas grids, small-scale hydropower plants (< 1 000 kW) and refurbishment of all hydropower plants were exempt from the 7% investment tax. The general investment tax was abolished in April 2002. IEA/IRENA Global Renewable Energy Policies and Measures Database © OECD/IEA and IRENA, [November 2020]