for reference the issue has been a central part of the discussion on heat pumps in denmark where electricity use for heat pumps has not only been subject to payments for distribution and transmission tariffs around eurmwh but also electricity taxes and pso there are plans to significantly reduce the latter two requirements toward when pso approximately eurmwh q will be completely phased out and electricity taxes will be reduced to eurmwh from the current level of around eurmwh it appears that heat pumps are competitive with new biomass and gasbased generation even with the low cop used as a standard assumption all technologies are assumed to produce full load hours per annum