reduced tax rates for electricity and heat produced from res support to biofuels tax exemptions and quotas and financial incentives for heating installations and renovation of buildings have also contributed to res development in the act on the promotion of renewable energies in the heat sector increases the compulsory share of res in final energy consumption for heating and air conditioning in new buildings from in to by finally to limit competition coming from nuclear power and to internalize decommissioning costs of nuclear power plants a nuclear fuel tax was introduced in