This subsidy is granted annually and payment is made in arrears. 

Rates for subsidies for 2023

Petrol consumption	Subsidy	Code
Less than 100 litres	NOK 0
100 – 299 litres	NOK 1,175	BE 501
300 – 599 litres	NOK 2,233	BE 502
600 – 899 litres	NOK 3,408	BE 503
900 – 1199 litres	NOK 4,465	BE 504
1200 – 1499 litres	NOK 5,640	BE 505
1500 litres or more	NOK 7,050	BE 506

 

When can you get a subsidy?

You can get a subsidy if you

• are a permanent resident without year-round access to roads and must use more than 100 litres petrol per year for your own motorboat or snowmobile to reach a road or quay with a regular ferry, or
• own a boat in Finnmark when the boat primarily (at least 80 percent of the time) is used for business purposes on rivers or waterways in Finnmark. You cannot get a subsidy for leisure use.

You can only get a subsidy for registered motorboats or snowmobiles.

When can you not get a subsidy?

You cannot get a subsidy if you’re getting a subsidy through

• the subsidy scheme for lighthouse workers, or
• the Reindeer Agreement for use of snowmobiles in reindeer husbandry.

You’ll not get a subsidy for the use of a boat that has been registered in the Norwegian Register of Fishing Vessels when the owner is a working fisherman or hunter.

How to apply for a subsidy

To apply for a subsidy, use the form Skatteetatens blankett for særavgifter og gebyrer (the Tax Administration’s form for excise duties and fees, in Norwegian only) (RF-1326).

The application must include

• the applicant’s name and postal address
• the registration number of the motorboat/snowmobile
• the applicant’s place of residence and the shortest distance from the residence to the roadway or quay with a regular ferry
• a description of the type of motorboat or snowmobile use the application concerns
• the consumption of petrol needed to reach the road or quay for the year of application
• whether any subsidy is received through other schemes and, if so, which schemes

You can enter this information in box 25 of the application form.

You must write the date and your signature in boxes 26, 27 and 28.

Part 1 and 2 is sent to the tax office via the district police officer (lensmann) or the police and must be posted by the end of January of the following year.

Help with completing the form

• Tick box 2 “Søknad om refusjon” (Application for refund).
• Enter the applicant’sin box 6 “Kundenummer” (Client number).
• Fill in the codes BE 501 – 506, as stated in the table above, in the columns 13 and 14.
• Enter the year the application is for in column 16 “Dato” (Date).
• Fill in the litres and the amount you’re applying for in subsidies in the columns 18, 19 and 22.