Implementation of the polluter pays principle - example of planning for decommissioning

摘要

The Swedish Radiation Protection Authority (SSM) and some of its predecessors have since the late nineteen seventies overseen the Swedish system of finance for decommissioning and waste management of nuclear facilities. This system contains segregated funds for the costs according to best estimate and securities to cover uncertainty. Recently, the underlying legislation was extended to also include various small facilities with sometimes small businesses as owners, and the Government authorized the SSM to issue regulations as warranted and appropriate. The implementation of the new legislation includes the challenges of simultaneously honouring the polluter pays principle and the principle of equity between the generations whilst at the same time complying with the requirements on proportionality as well as harmony with other legislation. Surveys have therefore been conducted regarding similar solutions in other areas as well as statements in other legislations, and the results are briefly summarized in the present paper. Previous supporting work includes analyses of planning for decommissioning and cost calculation methodologies. It is found that the estimated cost, prepared in accordance with the state of the art, can form the basis for the selection of means for financial assurance. Thus, exemption can be recommended for liabilities up to k€ 2,4, securities alone up to M€ 0,1, and securities in combination with segregated funds above this level. It is commented that some ombudsman type of organisation is required to safeguard the interests of future generations with regard to environmental liabilities, and that advice may be received from the younger generation.