Switzerland introduced a CO2 levy under the Federal Act on the Reduction of CO2 Emissions covering heating and process fuels as part of a comprehensive climate policy package to decrease the use of fossil fuels. One-third of the revenue is earmarked for a buildings program subsidizing refurbishment and fuel switching to renewable energy sources. Two-thirds of the revenue is returned to the population on a per capita basis and to the business community based on wages paid to employees. Large emitters are mandatorily covered by the country’s Emissions Trading System (ETS), which Switzerland seeks to link to the EU ETS.