Environmental taxes and fees, revenues by taxpayer; national accounts

Environmental taxes and fees, revenues by taxpayer; national accounts

Taxpayers Periods Total environmental taxes and fees (mln euro) Environmental tax revenues Total environmental tax revenues (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 Emission allowances (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 tax revenues Environmental taxes on products Flight tax (mln euro) Environmental tax revenues Mobility tax Excise duties (mln euro) Environmental tax revenues Mobility tax Tax on passenger cars and motorcycles (mln euro) Environmental tax revenues Mobility tax Motor vehicle tax (mln euro) Environmental tax revenues Manure surplus tax (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 1995 11,575 9,228 110 607 0 0 141 4,316 1,813 2,224 17 2,347 990 24 6 457 870
Total taxpayers 2000 16,823 13,874 220 612 1,775 0 242 5,290 2,875 2,842 18 2,949 1,226 36 34 650 1,003
Total taxpayers 2005 20,924 17,164 124 13 3,709 0 282 6,420 3,148 3,467 1 3,760 1,593 48 36 886 1,197
Total taxpayers 2010 23,985 19,722 41 1 4,249 0 315 299 7,659 2,096 5,060 2 4,263 1,775 42 15 1,304 1,127
Total taxpayers 2015 24,578 20,031 84 195 4,484 137 261 0 7,866 1,462 5,539 3 4,547 1,759 31 14 1,531 1,212
Total taxpayers 2016 25,416 20,790 85 3 4,964 199 279 0 8,088 1,551 5,610 11 4,626 1,770 8 20 1,584 1,244
Total taxpayers 2017 26,264 21,655 89 2 5,211 200 280 0 8,168 2,000 5,678 27 4,609 1,739 1 15 1,597 1,257
Total taxpayers 2018 27,539 22,848 91 2 5,722 261 288 0 8,391 2,270 5,807 16 4,691 1,773 2 13 1,619 1,284
Total taxpayers 2019 29,305 24,436 205 1 6,697 524 297 0 8,461 2,347 5,889 15 4,869 1,845 2 14 1,669 1,339
Total taxpayers 2020* 27,271 22,202 230 1 6,408 443 302 0 7,371 1,501 5,928 18 5,069 2,000 1 15 1,702 1,351
Total taxpayers 2021* 28,468 23,187 241 1 6,962 408 320 0 69 7,662 1,484 6,032 8 5,281 2,138 1 12 1,731 1,399
A-U All economic activities 1995 4,530 3,842 105 533 0 0 141 1,520 985 541 17 688 198 24 6 146 314
A-U All economic activities 2000 6,493 5,692 213 527 628 0 163 1,969 1,620 554 18 801 268 36 34 130 333
A-U All economic activities 2005 8,021 7,100 116 10 1,898 0 199 2,253 1,947 676 1 921 317 48 36 155 365
A-U All economic activities 2010 8,600 7,668 39 1 1,886 0 224 299 2,979 1,262 976 2 932 350 42 15 206 319
A-U All economic activities 2015 8,922 7,973 82 195 2,082 137 106 0 3,274 1,025 1,069 3 949 331 31 14 245 328
A-U All economic activities 2016 8,939 7,968 83 3 2,060 199 114 0 3,375 1,043 1,080 11 971 345 8 20 250 348
A-U All economic activities 2017 9,526 8,574 87 2 2,308 200 116 0 3,378 1,360 1,096 27 952 330 1 15 256 350
A-U All economic activities 2018 10,156 9,178 89 2 2,546 261 115 0 3,439 1,589 1,121 16 978 339 2 13 259 365
A-U All economic activities 2019 11,135 10,119 200 1 2,901 524 122 0 3,514 1,705 1,137 15 1,016 347 2 14 267 386
A-U All economic activities 2020* 10,661 9,624 225 1 3,416 443 125 0 3,218 1,034 1,144 18 1,037 381 1 15 273 367
A-U All economic activities 2021* 11,046 9,970 235 1 3,552 408 133 0 20 3,426 1,021 1,166 8 1,076 406 1 12 278 379
A Agriculture, forestry and fishing 1995 179 152 8 41 0 0 6 60 3 17 17 27 4 1 9 12
A Agriculture, forestry and fishing 2000 215 182 13 30 27 0 8 72 3 11 18 33 7 4 8 14
A Agriculture, forestry and fishing 2005 345 307 7 0 208 0 9 64 3 15 1 38 8 4 10 16
A Agriculture, forestry and fishing 2010 351 314 2 0 141 0 9 15 111 10 24 2 37 7 3 14 13
A Agriculture, forestry and fishing 2015 596 563 4 0 149 1 8 0 369 3 26 3 33 6 0 14 13
A Agriculture, forestry and fishing 2016 597 564 4 0 135 1 8 0 374 6 25 11 33 6 0 14 13
A Agriculture, forestry and fishing 2017 632 601 4 0 150 1 8 0 380 6 25 27 31 6 -1 13 13
A Agriculture, forestry and fishing 2018 633 600 5 0 155 2 9 0 378 7 28 16 33 6 1 13 13
A Agriculture, forestry and fishing 2019 651 619 11 0 178 3 9 0 370 6 27 15 32 6 0 13 13
A Agriculture, forestry and fishing 2020* 658 626 13 0 206 2 9 0 347 4 27 18 32 6 0 13 13
A Agriculture, forestry and fishing 2021* 680 657 11 0 236 1 10 0 0 362 4 25 8 23 14 0 6 3
B Mining and quarrying 1995 15 14 1 2 0 0 0 10 1 0 1 1 0 0 0
B Mining and quarrying 2000 9 8 1 1 3 0 0 1 2 0 1 1 0 0 0
B Mining and quarrying 2005 43 42 1 0 25 0 0 14 1 1 1 1 0 0 0
B Mining and quarrying 2010 16 15 0 0 14 0 0 0 1 0 0 1 1 0 0 0
B Mining and quarrying 2015 45 44 0 0 18 1 2 0 21 0 2 1 1 0 0 0
B Mining and quarrying 2016 42 41 0 0 17 1 3 0 18 1 1 1 1 0 0 0
B Mining and quarrying 2017 35 34 0 0 19 1 2 0 9 2 1 1 1 0 0 0
B Mining and quarrying 2018 35 34 0 0 21 2 2 0 8 0 1 1 1 0 0 0
B Mining and quarrying 2019 44 43 0 0 26 4 3 0 9 0 1 1 1 0 0 0
B Mining and quarrying 2020* 45 44 0 0 29 3 3 0 8 0 1 1 1 0 0 0
B Mining and quarrying 2021* 44 44 0 0 30 4 3 0 0 6 0 1 0 0 0 0 0
C Manufacturing 1995 647 422 18 143 0 0 15 137 44 65 225 82 3 16 124
C Manufacturing 2000 860 609 35 122 185 0 18 159 66 24 251 91 20 14 126
C Manufacturing 2005 1,207 961 11 3 677 0 47 129 51 43 246 86 19 16 125
C Manufacturing 2010 1,252 1,028 6 0 546 0 31 227 128 43 47 224 95 0 19 110
C Manufacturing 2015 1,134 903 8 0 635 -7 44 0 132 19 72 231 95 0 25 111
C Manufacturing 2016 1,087 840 8 0 584 -6 46 0 130 18 60 247 99 0 27 121
C Manufacturing 2017 1,195 955 8 0 672 3 48 0 130 31 63 240 95 0 28 117
C Manufacturing 2018 1,283 1,037 6 0 745 6 47 0 139 26 68 246 98 0 30 118
C Manufacturing 2019 1,368 1,117 17 0 815 23 48 0 137 21 56 251 100 0 30 121
C Manufacturing 2020* 1,502 1,244 20 0 956 27 47 0 120 15 59 258 110 0 31 117
C Manufacturing 2021* 1,634 1,356 19 1 1,048 27 49 0 0 126 14 72 278 116 0 38 124
D Electricity and gas supply 1995 162 157 0 143 0 0 2 6 3 3 5 3 0 1 1
D Electricity and gas supply 2000 171 165 1 146 8 0 4 6 0 0 6 4 0 1 1
D Electricity and gas supply 2005 30 21 0 7 5 0 2 7 0 0 9 7 0 1 1
D Electricity and gas supply 2010 28 20 0 1 0 0 2 0 12 2 3 8 6 0 1 1
D Electricity and gas supply 2015 367 345 0 195 0 136 2 0 9 0 3 22 6 0 8 8
D Electricity and gas supply 2016 237 212 0 3 0 197 1 0 8 0 3 25 6 0 9 10
D Electricity and gas supply 2017 235 210 0 2 0 194 2 0 9 0 3 25 6 0 8 11
D Electricity and gas supply 2018 288 265 0 2 0 248 2 0 10 0 3 23 7 0 7 9
D Electricity and gas supply 2019 532 503 1 1 0 485 3 0 11 0 2 29 8 0 7 14
D Electricity and gas supply 2020* 448 420 3 1 0 401 2 0 11 0 2 28 8 0 6 14
D Electricity and gas supply 2021* 414 388 2 0 0 371 3 0 0 10 0 2 26 7 0 6 13
E Water supply and waste management 1995 180 166 22 4 0 0 115 15 4 6 14 1 2 1 10
E Water supply and waste management 2000 269 247 75 4 7 0 130 22 6 3 22 3 7 1 11
E Water supply and waste management 2005 250 224 43 0 13 0 132 26 5 5 26 3 9 1 13
E Water supply and waste management 2010 242 222 8 0 12 0 147 0 37 6 12 20 3 7 1 9
E Water supply and waste management 2015 123 100 22 0 17 0 1 0 46 2 12 23 5 9 2 7
E Water supply and waste management 2016 133 106 22 0 21 0 2 0 47 3 11 27 5 13 2 7
E Water supply and waste management 2017 141 117 25 0 25 0 2 0 49 5 11 24 6 10 2 6
E Water supply and waste management 2018 143 122 26 0 32 0 2 0 50 2 10 21 6 7 2 6
E Water supply and waste management 2019 182 152 57 0 34 0 0 0 50 2 9 30 6 10 3 11
E Water supply and waste management 2020* 189 159 59 0 41 0 2 0 46 1 10 30 5 11 3 11
E Water supply and waste management 2021* 206 176 69 0 44 0 2 0 0 49 1 11 30 7 9 3 11
F Construction 1995 163 143 4 4 0 0 0 34 39 62 20 12 0 3 5
F Construction 2000 246 218 11 7 7 0 0 63 86 44 28 18 1 3 6
F Construction 2005 348 317 6 0 53 0 0 126 80 52 31 21 1 3 6
F Construction 2010 467 436 1 0 48 0 2 0 256 53 76 31 20 1 4 6
F Construction 2015 534 505 1 0 53 0 2 0 344 24 81 29 20 0 4 5
F Construction 2016 566 536 1 0 56 0 2 0 373 23 81 30 21 0 4 5
F Construction 2017 583 553 1 0 60 0 2 0 371 41 78 30 20 0 4 6
F Construction 2018 623 590 2 0 69 0 2 0 401 38 78 33 22 0 4 7
F Construction 2019 650 616 2 0 81 1 4 0 413 36 79 34 21 0 4 9
F Construction 2020* 639 604 2 0 99 1 4 0 388 29 81 35 21 0 5 9
F Construction 2021* 647 615 2 0 97 1 5 0 0 408 29 73 32 19 0 6 7
G-I Trade, transport, hotels, catering 1995 1,598 1,426 17 101 0 0 1 875 271 161 172 52 24 0 50 46
G-I Trade, transport, hotels, catering 2000 2,120 1,930 22 108 189 0 1 1,074 371 165 190 60 36 0 45 49
G-I Trade, transport, hotels, catering 2005 2,271 2,038 12 0 342 0 6 1,196 308 174 233 73 48 0 56 56
G-I Trade, transport, hotels, catering 2010 2,666 2,421 4 0 438 0 10 43 1,523 179 224 245 79 42 0 78 46
G-I Trade, transport, hotels, catering 2015 2,560 2,337 11 0 479 6 15 0 1,458 122 246 223 73 31 0 81 38
G-I Trade, transport, hotels, catering 2016 2,613 2,408 10 0 506 6 15 0 1,490 146 235 205 75 8 0 83 39
G-I Trade, transport, hotels, catering 2017 2,729 2,527 9 0 578 1 17 0 1,483 193 246 202 71 1 0 89 41
G-I Trade, transport, hotels, catering 2018 2,785 2,578 10 0 649 3 18 0 1,466 181 251 207 73 2 0 89 43
G-I Trade, transport, hotels, catering 2019 2,979 2,750 25 0 764 7 17 0 1,478 204 255 229 75 2 0 100 52
G-I Trade, transport, hotels, catering 2020* 2,918 2,685 26 0 900 8 18 0 1,366 138 229 233 85 1 0 100 47
G-I Trade, transport, hotels, catering 2021* 3,150 2,899 26 0 961 3 19 0 8 1,515 135 232 251 91 1 0 106 53
J Information and communication 1995 37 24 1 1 0 0 0 7 11 4 13 4 0 2 7
J Information and communication 2000 85 65 2 4 11 0 0 36 10 2 20 10 0 2 8
J Information and communication 2005 103 79 1 0 34 0 0 32 9 3 24 13 0 2 9
J Information and communication 2010 144 122 2 0 48 0 1 0 47 18 6 22 11 0 3 8
J Information and communication 2015 147 126 1 0 57 0 1 0 52 7 8 21 11 0 3 7
J Information and communication 2016 143 121 1 0 50 0 2 0 52 10 6 22 11 0 3 8
J Information and communication 2017 151 128 2 0 58 0 1 0 52 8 7 23 11 0 3 9
J Information and communication 2018 167 144 2 0 60 0 0 0 55 14 13 23 10 0 3 10
J Information and communication 2019 182 160 3 0 69 0 2 0 64 11 11 22 9 0 3 10
J Information and communication 2020* 185 164 3 0 82 0 2 0 62 6 9 21 9 0 3 9
J Information and communication 2021* 193 174 4 0 85 0 2 0 0 67 6 10 19 10 0 2 7
K Financial institutions 1995 81 62 0 5 0 0 0 38 13 6 19 0 0 13 6
K Financial institutions 2000 122 101 0 5 9 0 0 69 11 7 21 3 0 11 7
K Financial institutions 2005 158 133 0 0 34 0 0 79 12 8 25 3 0 14 8
K Financial institutions 2010 198 169 0 0 35 0 1 0 110 11 12 29 3 0 19 7
K Financial institutions 2015 200 161 2 0 40 0 2 0 97 5 15 39 3 0 28 8
K Financial institutions 2016 199 160 4 0 37 0 3 0 95 8 13 39 3 0 28 8
K Financial institutions 2017 212 174 4 0 40 0 3 0 101 13 13 38 3 0 26 9
K Financial institutions 2018 221 180 3 0 44 0 3 0 106 11 13 41 3 0 28 10
K Financial institutions 2019 231 192 4 0 50 0 3 0 108 11 16 39 4 0 25 10
K Financial institutions 2020* 231 190 5 0 63 0 3 0 100 3 16 41 4 0 28 9
K Financial institutions 2021* 236 194 6 0 58 0 4 0 0 102 8 16 42 5 0 28 9
L Renting, buying, selling real estate 1995 67 51 0 15 0 0 0 26 8 2 16 9 0 2 5
L Renting, buying, selling real estate 2000 113 93 2 15 28 0 0 32 16 0 20 12 0 2 6
L Renting, buying, selling real estate 2005 125 99 1 0 38 0 0 40 18 2 26 17 0 2 7
L Renting, buying, selling real estate 2010 161 131 0 0 45 0 2 0 61 18 5 30 21 0 3 6
L Renting, buying, selling real estate 2015 147 121 2 0 44 0 2 0 55 9 9 26 10 0 3 13
L Renting, buying, selling real estate 2016 143 115 2 0 42 0 2 0 57 5 7 28 11 0 3 14
L Renting, buying, selling real estate 2017 153 126 2 0 51 0 2 0 55 8 8 27 9 0 4 14
L Renting, buying, selling real estate 2018 162 133 2 0 54 0 2 0 57 9 9 29 9 0 4 16
L Renting, buying, selling real estate 2019 174 145 3 0 61 0 3 0 57 12 9 29 8 0 5 16
L Renting, buying, selling real estate 2020* 201 171 4 0 76 0 4 0 60 18 9 30 9 0 6 15
L Renting, buying, selling real estate 2021* 201 170 3 0 77 0 3 0 0 61 18 8 31 9 0 6 16
M-N Business services 1995 926 894 16 18 0 0 1 145 539 175 32 11 0 8 13
M-N Business services 2000 1,573 1,531 16 25 10 0 1 242 986 251 42 20 0 7 14
M-N Business services 2005 2,097 2,052 5 0 91 0 0 285 1,364 307 45 22 0 8 15
M-N Business services 2010 1,852 1,800 6 0 101 0 4 14 357 838 480 52 25 0 11 16
M-N Business services 2015 1,839 1,779 9 0 117 0 6 0 369 788 490 60 25 0 17 18
M-N Business services 2016 1,888 1,822 8 0 110 0 6 0 395 768 535 66 30 0 16 20
M-N Business services 2017 2,133 2,065 7 0 120 0 6 0 411 984 537 68 30 0 19 19
M-N Business services 2018 2,424 2,351 7 0 136 0 5 0 432 1,231 540 73 33 0 19 21
M-N Business services 2019 2,632 2,559 20 0 158 0 6 0 475 1,334 566 73 34 0 18 21
M-N Business services 2020* 2,080 2,004 24 0 198 0 8 0 410 769 595 76 39 0 17 20
M-N Business services 2021* 2,108 2,026 21 0 197 0 9 0 9 421 757 612 82 40 0 15 27
O-Q Government and care 1995 331 222 14 36 0 0 1 102 37 32 109 15 0 31 63
O-Q Government and care 2000 483 354 31 40 83 0 1 112 46 41 129 30 2 28 69
O-Q Government and care 2005 755 589 28 0 266 0 3 155 81 56 166 50 3 32 81
O-Q Government and care 2010 874 690 10 0 320 0 11 0 207 75 67 184 66 4 41 73
O-Q Government and care 2015 848 655 20 0 310 0 15 0 184 41 85 193 63 5 47 78
O-Q Government and care 2016 881 681 22 0 323 0 17 0 186 49 84 200 64 7 48 81
O-Q Government and care 2017 898 702 24 0 339 0 17 0 178 59 85 196 60 6 47 83
O-Q Government and care 2018 942 742 25 0 369 0 17 0 183 60 88 200 59 5 47 89
O-Q Government and care 2019 1,021 823 54 0 419 1 18 0 188 56 87 198 63 4 46 85
O-Q Government and care 2020* 1,138 924 62 0 527 1 17 0 182 44 91 214 73 4 50 87
O-Q Government and care 2021* 1,126 901 70 0 491 1 18 0 3 184 42 92 225 78 3 52 92
R-U Culture, recreation, other services 1995 143 109 4 20 0 0 0 65 12 8 34 4 0 9 21
R-U Culture, recreation, other services 2000 230 189 4 20 61 0 0 81 17 6 41 9 0 8 23
R-U Culture, recreation, other services 2005 289 238 1 0 112 0 0 100 15 10 51 13 0 10 28
R-U Culture, recreation, other services 2010 349 300 0 0 138 0 4 0 129 9 20 49 13 0 12 24
R-U Culture, recreation, other services 2015 382 334 2 0 163 0 6 0 138 5 20 48 13 0 13 22
R-U Culture, recreation, other services 2016 410 362 1 0 179 0 7 0 150 6 19 48 13 0 13 22
R-U Culture, recreation, other services 2017 429 382 1 0 196 0 6 0 150 10 19 47 12 0 13 22
R-U Culture, recreation, other services 2018 450 402 1 0 212 0 6 0 154 10 19 48 12 0 13 23
R-U Culture, recreation, other services 2019 489 440 3 0 246 0 6 0 154 12 19 49 12 0 13 24
R-U Culture, recreation, other services 2020* 427 389 4 0 239 0 6 0 118 7 15 38 11 0 11 16
R-U Culture, recreation, other services 2021* 407 370 2 0 228 0 6 0 0 115 7 12 37 10 0 10 17
Total private households 1995 7,001 5,350 5 72 0 0 0 2,767 823 1,683 1,651 784 0 311 556
Total private households 2000 10,265 8,125 7 84 1,140 0 79 3,278 1,249 2,288 2,140 950 0 520 670
Total private households 2005 12,825 9,994 8 3 1,799 0 83 4,116 1,194 2,791 2,831 1,268 0 731 832
Total private households 2010 15,293 11,970 2 0 2,347 0 89 0 4,621 827 4,084 3,323 1,417 0 1,098 808
Total private households 2015 15,555 11,965 2 0 2,378 0 153 0 4,530 432 4,470 3,590 1,420 0 1,286 884
Total private households 2016 16,365 12,719 2 0 2,874 0 163 0 4,649 501 4,530 3,646 1,416 0 1,334 896
Total private households 2017 16,626 12,978 2 0 2,872 0 162 0 4,728 632 4,582 3,648 1,400 0 1,341 907
Total private households 2018 17,267 13,563 2 0 3,142 0 171 0 4,889 673 4,686 3,704 1,425 0 1,360 919
Total private households 2019 18,038 14,195 5 0 3,754 0 172 0 4,879 633 4,752 3,843 1,488 0 1,402 953
Total private households 2020* 16,546 12,519 5 0 2,975 0 176 0 4,116 463 4,784 4,027 1,614 0 1,429 984
Total private households 2021* 17,369 13,169 6 0 3,398 0 186 0 49 4,205 459 4,866 4,200 1,727 0 1,453 1,020
Non-residents in the Netherlands 1995 44 36 0 2 0 0 0 29 5 0 8 8 0 0 0
Non-residents in the Netherlands 2000 65 57 0 1 7 0 0 43 6 0 8 8 0 0 0
Non-residents in the Netherlands 2005 78 70 0 0 12 0 0 51 7 0 8 8 0 0 0
Non-residents in the Netherlands 2010 92 84 0 0 16 0 2 0 59 7 0 8 8 0 0 0
Non-residents in the Netherlands 2015 101 93 0 0 24 0 2 0 62 5 0 8 8 0 0 0
Non-residents in the Netherlands 2016 112 103 0 0 30 0 2 0 64 7 0 9 9 0 0 0
Non-residents in the Netherlands 2017 112 103 0 0 31 0 2 0 62 8 0 9 9 0 0 0
Non-residents in the Netherlands 2018 116 107 0 0 34 0 2 0 63 8 0 9 9 0 0 0
Non-residents in the Netherlands 2019 132 122 0 0 42 0 3 0 68 9 0 10 10 0 0 0
Non-residents in the Netherlands 2020* 64 59 0 0 17 0 1 0 37 4 0 5 5 0 0 0
Non-residents in the Netherlands 2021* 53 48 0 0 12 0 1 0 0 31 4 0 5 5 0 0 0
Source: CBS.
Explanation of symbols

Table description


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: 1995

Status of the figures:
Figures for 2020 and 2021 are provisional. The revenues of environmental taxes and fees data are consistent in time and in compliance with the Dutch national accounts.

Changes as of 21 November 2022:
Data for 2021 have been added. Proceeds from the emission permits under the EU-ETS are shown in a separate column. They are no longer added to the energy tax on electricity and gas use.

When will new figures be published?
New figures are published annually around October.

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).
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.
Emission allowances
Emission allowances consist of government revenues from the auctioning of emission permits for the EU Emission Trading System (EU ETS). Companies that emit large amounts of CO2 are obliged to participate and have to surrender an emission allowance for every tonne of CO2 they emit. The Dutch government receives revenues from auctioning of ETS permits since 2011, but the system has been around for longer. The total of emission allowances is in line with the government figures from the National Accounts. The use of emission allowances per industry is based on the balance of the number of allowances surrendered and allowances received for free. Participating companies receive part of the allowances for free to compensate for the 'carbon leakage’ effect, the rest they have to buy on the market. For practical reasons, an average price was used. Actual costs for companies may differ because costs and revenues from emission allowance trading have not been taken into account.
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.
Mobility tax
Tax levied on mobility and transport could also be considered environmental taxes. Examples are taxes on petrol and other mineral oils, motor vehicle tax and the tax on passenger cars and motorcycles. These taxes do not come under the environmentally based taxes.
Excise duties
Excise duties on petrol and other mineral oils
Consumer tax levied on petrol and on other mineral oils such as diesel, LPG, oil fuel and methane.
Tax on passenger cars and motorcycles
One off tax charged to the first person who registers a vehicle (passenger car, delivery van, motorcycle) at the RDW (Road Traffic Agency).
Motor vehicle tax
Tax on the possession of a passenger car, delivery van, motorcycle, truck and on driving busses.
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. The revenue from the phosphate reduction plan is included as from 2017.
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.