To encourage the use of natural gas, its consumption has been exempt from taxation. Partial or total exemptions also apply to other fuels, including those used for electricity generation, for powering boats (including fishing boats), in agriculture, in facilities participating in negotiated energy-saving agreements (Section 4.1) and in the EU ETS, as well as biofuels (Section 5.2). A lower value added tax (VAT) rate applies, among others, to heating oil and household consumption of natural gas and electricity.