It's still the same concept though. One is a bill you pay and other is free money you receive. There are all sorts of reasons for the bill you pay to be different based upon different criteria, that's not the same as getting free money directly.
If you have electric heating (resistive or heat pump, doesn't matter), you will pay €0.01 / kWh in energy tax for all electricity consumed above 4000 kWh per year.
The 4000 kWh is the "expected average" consumption for a household for a year, and of those you pay the full energy tax, which is currently DKK 0.9 / kWh including 25% VAT.
If you drive an EV, you can also get a refund for the energy tax of the electricity used to charge your car, provided you have an approved EV charger with a supported energy meter, which is most of the common chargers. You will need to enter into an agreement with a "charging company" to apply for the refund, so no individual refunds.
This of course doesn't apply if you have reduced energy tax, as you're not paying energy tax in the first place (except the first 4000 kWh)
Why €0.01 ? It's the minimum energy tax allowed by the EU, and i assume it's to avoid some spreadsheet breaking somewhere if it was 0.
Except when they do. They make all sorts of deals with commercial users and such, it's not a big deal to make exceptions for certain levels of home usage.
