This study examined the impact of the abolition of the Refund Scheme for Non-Profit Institutions in the Energy Tax (Energiebelasting, EB). It analysed effects on CO2 reduction and effects on opportunities for sustainability and savings for these specific user groups. In the pre-Spring Memorandum consultations, it was agreed to conduct an inventory of all fossil exemptions, rebates and adjusted tax rates. This impact analysis is part of the inventory.