BILL NO. 128

(as introduced)

1st Session, 65th General Assembly
Nova Scotia
4 Charles III, 2025

 

Private Member's Public Bill

 

Lower Power Bills Act

 

Claudia Chender
Dartmouth South

First Reading: September 23, 2025

(Explanatory Note)

Second Reading:

Third Reading:

Explanatory Note

This Bill

(a) increases the rebate available under the Household Energy Rebate Program to 19% of the price paid for fuel or electricity for residential use; and

(b) requires the Minister of Finance to review the rebate amount annually.

An Act to Amend Chapter 31
of the Acts of 1996,
the Sales Tax Act

WHEREAS an estimated 43 per cent of households in Nova Scotia are experiencing energy poverty, which means they spend more than six per cent of their after-tax income on home energy;

AND WHEREAS energy poverty places an undue burden on nearly half of Nova Scotia's population;

AND WHEREAS the existing Your Energy Rebate Program provides relief to households on energy bills equivalent to the provincial portion of sales tax, but this level of relief does not reflect the growing burden of energy costs;

THEREFORE be it enacted by the Governor and Assembly as follows:

1 This Act may be cited as the Lower Power Bills Act.

2 Clause 11(a) of Chapter 31 of the Acts of 1996, the Sales Tax Act, as enacted by Chapter 3 of the Acts of 2013, is amended by striking out "in an amount equal to the tax paid or payable by the purchaser on a designated fuel cost, heating fuel cost or electricity cost".

3 (1) Subsection 12(1) of Chapter 31, as enacted by Chapter 3 of the Acts of 2013, is amended by adding ", but before January 1, 2026," immediately after "2006".

(2) Subsections 12(2) and (3) of Chapter 31, as enacted by Chapter 3 of the Acts of 2013, are amended by adding ", but before January 1, 2026," immediately after "2007" wherever it appears.

(3) Section 12 of Chapter 31, as enacted by Chapter 3 of the Acts of 2013, is further amended by adding immediately after subsection (3) the following subsection:

(3A) On behalf of His Majesty in right of the Province, a designated fuel supplier shall pay or credit to a purchaser a point-of-sale rebate of nineteen per cent of the purchase price of a supply of designated fuel purchased by the purchaser on or after January 1, 2026.

4 Section 12A of Chapter 31, as enacted by Chapter 3 of the Acts of 2013, is amended by

(a) adding "(1)" immediately after the Section number;

(b) adding ", on or after December 1, 2006, but before January 1, 2026," immediately after "who".

(c) striking out "payable on or after December 1, 2006,"; and

(d) adding immediately after subsection (1) the following subsection:

(2) A person who, on or after January, 1, 2026, purchases heating fuel for residential-use property may apply to the Minister in accordance with Section 12E for a rebate of nineteen per cent of the amount that the person paid for the heating fuel.

5 Section 12B of Chapter 21, as enacted by Chapter 3 of the Acts of 2013, is amended by

(a) adding "(1)" immediately after the Section number;

(b) adding ", before January 1, 2026," immediately after "who"; and

(c) adding immediately after subsection (1) the following subsection:

(2) A person who, on or after January 1, 2026, purchases designated fuel or heating fuel for a mixed-use property may apply to the Minister in accordance with Section 12E for a rebate of nineteen per cent of the amount that the person paid for the designated fuel or heating fuel.

6 (1) Subsection 12C(1) of Chapter 31, as enacted by Chapter 3 of the Acts of 2013, is amended by adding ", but before January 1, 2026" immediately after "2009".

(2) Section 12C of Chapter 21, as enacted by Chapter 3 of the Acts of 2013, is further amended by adding immediately after subsection (1) the following subsection:

(1A) On behalf of His Majesty in right of the Province, an electricity supplier shall pay or credit a point-of-sale rebate to a residential electricity customer of nineteen per cent of the cost of the supply of energy consumed on or after January 1, 2026.

7 (1) Subsection 12D(1) of Chapter 31, as enacted by Chapter 3 of the Acts of 2013, is amended by adding ", but before January 1, 2026" immediately after "2009".

(2) Section 12D, as enacted by Chapter 3 of the Acts of 2013, is further amended by adding immediately after subsection (1) the following subsection:

(1A) A commercial electricity customer who pays tax on an electricity cost and who meets all of the criteria in subsection (2) may apply to the Minister in accordance with Section 12E for, subject to subsection 12F(3) with respect to a mixed-use property, a rebate of nineteen per cent of the cost of a supply of electricity recorded with a bulk meter and invoiced to the commercial electricity customer on or after January 1, 2026.

(3) Section 12D(2) of Chapter 31, as enacted by Chapter 3 of the Acts of 2013, is amended by striking out clause (b) and substituting the following clause:

(b) in the case of a rebate under subsection (1), the tax to which the rebate application applies is payable on or after October 1, 2009, but before January 1, 2026;

8 Section 12E(a) of Chapter 31, as enacted by Chapter 3 of the Acts of 2013, is amended by

(a) striking out "of tax paid" in clause (a); and

(b) striking out "in tax paid" in clause (b).

9 Subsection 12F(2) of Chapter 31 is repealed and the following subsection substituted:

(2) A rebate in respect of a mixed-use property applies only to the proportion of the mixed-use property that comprises a residential complex or condominium complex, and

(a) in the case of a rebate for costs incurred before January 1, 2026, must be calculated in accordance with the formula

R = (TRA ÷ TA) × T

where

R  is the rebate;

TRA  is the area comprising the residential complex or condominium complex within the mixed-use property;

TA  is the total area of the mixed-use property; and

T  is the tax paid by the purchaser on the designated fuel cost, heating fuel or electricity cost to which the application applies;

and

(b) in the case of a rebate for costs incurred on or after January 1, 2026, must be calculated in accordance with the formula

R = (TRA ÷ TA) × C

where

R  is the rebate;

TRA  is the area comprising the residential complex or condominium complex within the mixed-use property;

TA  is the total area of the mixed-use property; and

C  is nineteen per cent of the cost of the designated fuel, heating fuel or electricity.

10 Chapter 31 is further amended by adding immediately after Section 12I the following Section:

12IA (1) The Minister of Finance shall annually conduct a review of the Household Energy Rebate Program to determine the appropriate rebate amount, having regard to

(a) the state of the Government's finances;

(b) the burden of energy costs on households in the Province; and

(c) any other matter the Minister considers relevant.

(2) The results of the review conducted under subsection (1) must be published in the annual Estimates of the Province for each fiscal year, beginning with the Estimates for fiscal year 2027-28.

11 The money required for the purpose of this Act must be paid out of money appropriated for that purpose by the Legislature.

12 This Act has effect on and after January 1, 2026.

 

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