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Nordic sustainability briefing: Norway's EV VAT step, Finland's Social Climate Fund plan, IPCC schedule

Norway proposes halving the VAT-free threshold for electric cars to NOK 150,000, while Finland's draft Social Climate Fund plan sets out energy advice, electric truck and bus support for microenterprises, and a scrappage bonus for low earners. The briefing also covers the IPCC's virtual session on 1–3 December to settle the AR7 work plan and budget, and a new study finding that current targets offer limited protection against future heatwaves.

Norway's 2027 budget proposal halves the VAT-free threshold for electric cars

The government proposes cutting the VAT-exemption limit on electric cars from NOK 300,000 to NOK 150,000, and the change would also apply to used electric cars. The road-use tax on petrol and diesel would fall by 50 øre per litre while the CO₂ tax keeps rising, which the motoring organisation NAF says roughly nets out at the pump. The step matches the phase-out agreed in last year's budget deal, which ends the exemption in 2028.

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Finland's Social Climate Fund plan includes support for micro-enterprises and a scrappage bonus for low earners

The EU's Social Climate Fund is meant to support vulnerable households, microenterprises and transport users. Finland's draft plan includes energy advice for vulnerable households and microenterprises, and purchase support for electric trucks or buses for transport-sector microenterprises. A multi-year call for the scrappage bonus is due to start at the end of 2027, with total costs of €112–114 million, of which the EU covers 75%. The ministry's consultation on the plan ran until 26 August 2026.

IPCC resumes its 65th session on 1–3 December to settle the AR7 work plan and budget

The IPCC will resume its Sixty-Fifth Session from 1 to 3 December 2026, held virtually. Governments will mainly consider the work plan for the Seventh Assessment Report and the Trust Fund programme and budget. Under the IPCC's earlier timeline, the three Working Group reports start appearing in mid-2028 and the Synthesis Report is approved by late 2029.

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New study: current targets give only limited protection against future heatwaves

A paper published on 5 November in Communications Earth & Environment finds that current temperature and emission-reduction targets offer limited protection against future heatwaves, which surpass recent exceptional events across multiple regions. The finding bears on adaptation planning for outdoor work, events and premises.

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