Environmental taxes and fees; revenues by taxpayer 1987-2012

Changed on: 29/09/2014 02:00

Environmental taxes and fees; revenues by taxpayer 1987-2012
Taxpayers	Periods	Total environmental taxes and fees (mln euro)	Environmental tax revenues Total environmental tax revenues (mln euro)	Environmental tax revenues Manure surplus tax (mln euro)	Environmental tax revenues Environmental taxes on products Total environmental taxes on products (mln euro)	Environmental tax revenues Environmental taxes on products Waste tax (mln euro)	Environmental tax revenues Environmental taxes on products Fuel tax (mln euro)	Environmental tax revenues Environmental taxes on products Tax on electricity and gas use (mln euro)	Environmental tax revenues Environmental taxes on products Tap water and groundwater taxes (mln euro)	Environmental tax revenues Environmental taxes on products Tax on packaging (mln euro)	Environmental fees revenues Total environmental fees revenues (mln euro)	Environmental fees revenues Waste collection fee (mln euro)	Environmental fees revenues Noise tax civil aviation (mln euro)	Environmental fees revenues Fees on groundwater and refuse dumps (mln euro)	Environmental fees revenues Sewerage charges (mln euro)	Environmental fees revenues Fees on water pollution (mln euro)
Total taxpayers	2012*	23,189	18,579	3	4,353	-16	1	3,951	133	284	4,610	1,953	46	14	1,419	1,178
A-U All economic activities	2012*	8,405	7,344	3	1,969	-16	1	1,647	53	284	1,061	408	46	14	266	327
A Agriculture, forestry and fishing	2012*	344	309	3	227	-1	0	218	9	1	35	7		8	9	10
B-E Industry (no construction), energy	2012*	2,298	1,932		804	-5	1	534	22	252	366	144		0	108	113
B Mining and quarrying	2012*	24	17		7	0	0	7	0	0	6	4		0	1	1
C Manufacturing	2012*	1,967	1,677		684	-1	0	418	15	252	289	123		0	99	67
10-12 Manufacture of food and beverages	2012*	434	301		215	0	0	83	5	127	134	62		0	41	30
13-15 Man. of textile-, leatherproducts	2012*	35	17		8	0	0	8	0	0	19	9		0	6	3
16-18 Man. wood en paperprod., printing	2012*	121	102		81	0	0	37	1	43	19	8		0	6	4
16 Manufacture of wood products	2012*	13	11		6	0	0	6	0	0	2	1		0	1	0
17 Manufacture of paper	2012*	72	62		55	0	0	16	1	38	10	3		0	4	3
18 Printing and reproduction	2012*	35	29		20	0	0	15	0	5	6	4		0	1	1
19 Manufacture of coke and petroleum	2012*	568	561		43	0	0	20	1	22	7	1		0	4	2
20-21 Chemistry and pharmaceuticals	2012*	400	362		121	0	0	104	2	15	38	12		0	14	12
20 Manufacture of chemicals	2012*	377	346		109	0	0	99	2	8	31	9		0	12	10
21 Manufacture of pharmaceuticals	2012*	22	16		13	0	0	5	0	8	7	3		0	3	1
22-23 Man. plastics and constructionprod	2012*	80	66		46	0	0	36	1	9	15	5		0	6	3
22 Manufacture rubber, plastic products	2012*	36	32		25	0	0	15	1	9	5	1		0	3	1
23 Manufacture of building materials	2012*	44	34		21	0	0	21	0	0	10	4		0	4	2
24-25 Man. of basic metals and -products	2012*	141	118		84	0	0	70	2	12	23	10		0	8	5
24 Manufacture of basic metals	2012*	72	58		51	0	0	44	1	6	14	7		0	5	2
25 Manufacture of metal products	2012*	69	60		34	0	0	26	1	7	9	3		0	3	3
26-27 Elektrical and electron. Industry	2012*	41	28		18	0	0	13	0	5	13	3		0	8	2
28 Manufacture of machinery n.e.c.	2012*	55	46		24	0	0	17	1	6	9	5		0	3	1
29-30 Transport equipment	2012*	37	32		21	-1	0	9	0	13	5	4		0	0	1
31-33 Other manufacturing and repair	2012*	53	44		23	0	0	21	2	0	10	4		0	3	3
D Electricity and gas supply	2012*	69	60		55	0	1	53	1	0	9	7		0	0	2
E Water supply and waste management	2012*	238	177		58	-4	0	56	6	0	61	10		0	8	43
F Construction	2012*	221	182		15	-1	0	16	0	0	40	22		0	15	2
41 Construction buildings, development	2012*	47	40		4	0	0	4	0	0	7	4		0	3	0
42 Civil engineering	2012*	40	33		3	0	0	3	0	0	7	3		0	4	0
43 Specialised construction activities	2012*	135	109		8	-1	0	9	0	0	26	15		0	9	2
G-I Trade, transport, hotels, catering	2012*	2,467	2,207		411	0	0	384	9	18	260	95	46	0	41	77
G Wholesale and retail trade	2012*	900	786		251	0	0	227	6	18	114	57		0	31	26
45 Sale and repair of motor vehicles	2012*	202	189		37	0	0	37	0	0	13	6		0	4	3
46 Wholesale trade (no motor vehicles)	2012*	480	421		115	0	0	101	4	10	59	31		0	15	13
47 Retail trade (not in motor vehicles)	2012*	218	176		99	0	0	89	2	8	42	20		0	12	10
H Transportation and storage	2012*	1,396	1,310		65	0	0	62	3	0	87	21	46	0	5	15
49 Land transport	2012*	1,141	1,132		29	0	0	28	1	0	9	2		0	1	5
50 Water transport	2012*	44	42		1	0	0	1	0	0	2	1		0	0	1
51 Air transport	2012*	74	25		4	0	0	3	1	0	49	3	46	0	0	0
52 Warehousing, services for transport	2012*	94	79		28	0	0	27	1	0	15	5		0	1	8
53 Postal and courier activities	2012*	44	31		3	0	0	3	0	0	13	10		0	3	0
I Accommodation and food serving	2012*	170	112		95	0	0	95	0	0	59	17		0	5	37
J Information and communication	2012*	127	105		36	0	0	35	1	0	22	16		0	3	3
K Financial institutions	2012*	206	187		34	0	0	33	1	0	19	5		0	6	7
L Renting, buying, selling real estate	2012*	63	35		8	0	0	8	0	0	28	21		0	4	3
M-N Business services	2012*	1,753	1,688		94	0	0	80	3	11	64	37		0	17	10
M Other specialised business services	2012*	258	222		61	0	0	60	1	0	36	22		0	8	6
N Renting and other business support	2012*	1,494	1,466		33	0	0	20	2	11	28	15		0	9	4
O-Q Government and care	2012*	727	543		256	-9	0	256	7	2	184	43		6	52	84
O Public administration and services	2012*	346	278		84	-9	0	91	2	0	68	6		6	23	34
P Education	2012*	129	96		53	0	0	52	1	0	33	9		0	10	14
Q Health and social work activities	2012*	252	169		119	0	0	113	4	2	83	28		0	18	37
R-U Culture, recreation, other services	2012*	200	156		84	0	0	83	1	0	44	18		0	10	16
R Culture, sports and recreation	2012*	118	88		50	0	0	50	0	0	29	14		0	4	12
S Other service activities	2012*	82	67		34	0	0	33	1	0	15	4		0	6	4
T Activities of households	2012*	0	0		0	0	0	0	0	0	0	0		0	0	0
U Extraterritorial organisations	2012*
Total private households	2012*	14,240	10,724		2,337	0	0	2,260	77		3,516	1,512		0	1,153	851
Non-residents in the Netherlands	2012*	544	511		47	0	0	44	3	0	33	33			.	.
Source: CBS.

Explanation of symbols

Dataset is not available.

This table presents an overview of the revenues of the environmental taxes and fees. The government charges several taxes and fees to support and finance environmental policy.
The revenues of environmental taxes and fees can be attributed by taxpayer, distinguishing private households, industries and non-residents.

The above mentioned revenues of environmental taxes and fees are presented in the following variables:
-value in current prices, million euros.

Data available from: 1987-2012

Status of the figures:
The figures concerning 2011 and 2012 are (revised) provisional. Because this table is discontinued, figures will not be updated anymore.

Changes as of September 29, 2014:
None, this table is discontinued.

When will new figures be published?
Not applicable anymore. This table is replaced by table: Environmental taxes and fees; revenues by taxpayer. See paragraph 3.

Description topics

Total environmental taxes and fees

Environmental tax revenues

Revenues of taxes that aim to reduce environmentally damaging activities through a price increase. The revenues of these taxes flow into the general budget and are not dedicated to financing environmental measures. Examples of environmental taxes are excise duties on petrol, motor vehicle tax, energy tax and tax on passenger cars and motorcycles.

Total environmental tax revenues

Environmental taxes on products

The following product-related taxes are environmental taxes: tax on groundwater, tap water, waste, petrol, energy and packaging. These come under the environmentally based tax act (Wet belastingen op milieugrondslag).

Total environmental taxes on products

Waste tax: Waste tax is charged for waste dumped in landfills. Its objective is to stimulate the most environmentally friendly way of waste processing. Waste tax is one of the product-related taxes that come under the environmentally based taxes.

Fuel tax: Tax charged on businesses extracting, producing or importing coal, and subsequently use or supply them as fuel. Its objective is to reduce environmental pollution and energy use. The tax is not charged on coal used to generate electricity. Since 2004 fuel tax has been largely integrated in the energy tax and the excise duties on mineral oils. It still exists for coal. Fuel tax is one of the product-related taxes that come under the environmentally based taxes.

Tax on electricity and gas use: Tax charged for the use of energy (gas, electricity and certain oil products). The energy tax is one of the product-related taxes that come under the environmentally based taxes. As of 2004 energy tax is the new name for regulating energy tax (REB). Since 2004 fuel tax has been largely integrated in the energy tax.
The revenue of the emission permits is included in 2011 and 2012.

Tap water and groundwater taxes: Tap water tax:
The Netherlands has a tax on tap water. The tax is paid by business and households whose water is supplied through waterworks, regardless of whether it is of drinking water quality. Its objective is to reduce water use. The tax on tap water is one of the product-related taxes that come under the environmentally based taxes.
Groundwater tax:
Tax charged for the abstraction of fresh groundwater from the soil, through a construction as meant in the Water act. The tax is paid by water companies, agricultural holdings and manufacturers, for well point drainage and by private individuals abstracting large quantities of water, for example for a swimming pool. Abstractions for certain goals as well as small abstractions are exempted for the tax. The groundwater tax is charged with the intention to reduce groundwater abstraction. The tax encourages the economic use of depletable resources. The tax on groundwater is one of the product-related taxes that come under the environmentally based taxes.

Tax on packaging: Tax charged to the producers or importers of the packaging or packages products. Its objectives are to reflect the degree of environmental pollution of packaging in the market price, to reduce the volume of packaging used and to bring about change in the kinds of packaging materials used. The tax on packaging is one of the product-related taxes that come under the environmentally based taxes. It came into effect on 1 January 2008.

Flight tax: Tax charged on air passengers leaving from an airport in the Netherlands. This tax is charged to the operator of the airport. The tax came into effect on 1 July 2008 and was abolished on 1 July 2009.

Manure surplus tax: Charged to businesses producing manure above the allowed quantities and to business supplying manure. There have been various kinds of tax since the late 1980s. The revenues are not used to solve the manure issue but go to the general budget. The manure surplus tax is therefore seen as an environmental tax not an environmental fee.

Environmental fees revenues

Environmental fees
Fees to finance specific environmental measures by the government. Examples of environmental fees are sewerage charges, fees on water pollution, noise tax civil aviation, groundwater fee and fees on after-care of refuse dumps.

Total environmental fees revenues

Waste collection fee: The waste collection fee reimburses municipalities for the costs of regularly collecting and processing domestic waste. It has to be paid by the users of a property.
Entrepreneurs pay for the collection of industrial waste. The revenues of both types of waste collection cover the costs of collecting and processing domestic and industrial waste.

Noise tax civil aviation: Based on the Aviation Law civil aviation pays for the use of airports. The revenue is used by the central government to finance measures to combat noise nuisance around airports. This may include insulation or demolition of dwellings around airports.

Fees on groundwater and refuse dumps: Fees on groundwater and after-care of refuse dumps
Groundwater fee:
Provinces charge for the extraction of groundwater. Holders of a registered pumping installation must pay this provincial tax. It is mostly paid by business (industries and drinking water companies) abstraction large quantities of groundwater. The revenues cover the costs of research, and groundwater management. It is also use to compensate for damages.
Fees on after-care of refuse dumps:
Provinces are charged with the eternal after-care of landfills where the dumping of waste ended before 1 September 1996. They can charge the operators of these refuse dumps to finance this after-care.

Sewerage charges: Municipalities levy sewerage charges to finance the collection, transport and processing of domestic waste water, industrial waste water and rain water.
Users of real estate from which waste water is transported through the sewer pay the charge. Dutch municipalities had a choice of what kind of sewerage charge to levy until 1 January 2010. Since then there is a single charge.

Fees on water pollution: Charged on the drainage of waste to the sewer or a purification installation. The revenue is used to finance the costs of purifying waste water by the Water Boards.