The consumption of motor fuels, alcohol and tobacco put 11.1 billion euro in excise duties in Dutch government coffers in 2010. This is the equivalent of more than 670 euro per person, 4 percent up on 2009.
Revenues from excise duties
Stable source of income
Excise duties are a stable source of income for the Dutch government. For years now they have been accounting for around 8 percent of tax revenues. Around 70 percent of excise duties are generated on motor fuels, just over 20 percent on tobacco products.
Excise rates for motor fuels (petrol, diesel, LPG) are adjusted annually in accordance with inflation. The rates for alcohol and tobacco are not adjusted on a regular basis, but they are raised from time to time on account of policy considerations, for example to reduce consumption.
Smokers in particular paying more
Smokers in particular have been paying more in recent years. At the start of 2010, the duties on cigarettes and shag tobacco were 31 percent and 36 percent higher respectively than at the beginning of 2005. These increases were larger than inflation in this period ((8 percent). As tobacco consumption decreased, the revenues from excise on tobacco products only rose by 22 percent, much less than the increase in the rates. On 1 March 2011, the rate of excise on tobacco was raised further.