Environmental taxes and fees, revenues by taxpayer; national accounts
| Taxpayers | Periods | Environmental tax revenues Total environmental tax revenues (mln euro) | Environmental tax revenues Manure surplus tax (mln euro) | Environmental tax revenues Environmental taxes on products Tax on electricity and gas use (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) |
|---|---|---|---|---|---|---|---|---|---|---|
| D Electricity and gas supply | 2022* | 903 | 0 | 26 | 9 | 0 | 5 | 12 | ||
| Source: CBS. | ||||||||||
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: 1995
Status of the figures:
Figures for 2021 and 2022 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 10 November 2023:
Data for 2022 have been added.
When will new figures be published?
New figures are published annually around October.
Description topics
- 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).
- 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.
- 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.