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Dutch Energy Tax , 1996 - 2010

Dutch Energy Tax , 1996 - 2010. Riemara M. Schuivens GCET 2010, Bangkok. Source: www.flickr.com/photos/rijkv. Dutch Energy Tax, 1996 - 2010. Key data of the Netherlands 2009 Historical overview Dutch Energy Tax 1996 - 2010 Recognisable trends Future development of the Dutch Energy Tax.

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Dutch Energy Tax , 1996 - 2010

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  1. Dutch Energy Tax, 1996 - 2010 Riemara M. SchuivensGCET 2010, Bangkok Source: www.flickr.com/photos/rijkv

  2. Dutch Energy Tax, 1996 - 2010 • Key data of the Netherlands 2009 • Historical overview Dutch Energy Tax 1996 - 2010 • Recognisable trends • Future development of the Dutch Energy Tax

  3. Key data of the Netherlands 2009 16.532.000 7.334.000 33.729 km2 € 571.979 million € 34.598 38,0% € 135.578 million € 67.770 million € 3.992 million 201 Mton CO2 eq. 3.260 PJ Source: CBS • Population • Households • Surface area • GDP • GDP per person • Tax + social security (in % of GDP) • Total tax revenue (2008) -> indirect taxes of which Energy Tax • GHG emissions (IPCC) • Energy consumption

  4. Historical overview Energy Tax (1) Environmental taxes on energy products/electricity (1): • 1970s-1980s: several environmental charges on energy products at a national local level, earmarked for specific environmental costs. • 1988-1992: general fuel charge on mineral oils and natural gas (revenue is earmarked) to replace the before mentioned charges. • 1992-2003: general fuel charge becomes fuel tax (revenue is not earmarked, it goes into general budget). • 1996-2003: regulatory energy tax on mineral oils (not used as motor fuel), electricity and natural gas. • 2003: taxation of energy products and electricity is harmonised at a European level, the Energy Taxation Directive would have to be implemented by 1-1-2004.

  5. Historical overview Energy Tax (2) Environmental taxes on energy products/electricity (2): • 2004-2010: the regulatory energy tax is named energy tax because of implementing the Energy Taxation Directive and merging the fuel tax on mineral oils (not used as motor fuel) and natural gas into the energy tax. • 2004-2010: the fuel tax on mineral oils used as motor fuel is merged into the excise duties on mineral oils; only coal remains taxed with fuel tax (hence it is named coal tax since 2008). The excise duties on mineral oils must not be forgotten in this overview. Even though the main purpose of this tax has always been to generate revenue, it is nowadays also considered to be an environmentally related tax.

  6. Historical overview Energy Tax (3) Electricity: regular rates Energy Tax 1996–2010 (€/kWh) * EU minimum rates electricity: Non-business use € 0,0010 per kWh/ Business use € 0,0005 per kWh

  7. Historical overview Energy Tax (4) Natural gas: regular rates Energy Tax 1996–2010 (€/m3) * EU minimum rates natural gas (for heating purposes): Non-business use € 0,0106 per m3/ Business use € 0,0053 per m3

  8. Historical overview Energy Tax (5) Revenue Energy Tax 1996 – 2008 (CBS) • Estimated effect of Energy Tax on national energy use and thus CO2 emissions (based on studies by the Dutch central planning bureau): • Deviation from a central projection of the national • energy use would be almost -4% in 2010. • 1996-1998: 1,5-2 Mton CO2 reduction in 2000 • 1999-2001: 3,6-3,8 Mton CO2 reduction in 2010 • 2005-2007: 0,2-0,3 Mton CO2 reduction in 2010

  9. Recognisable trends • Shift of tax burden from direct taxes to indirect taxes without increasing total tax revenue. • The role negative effects of an Energy Tax on energy-intensive businesses and businesses subject to global competition have played. • Abandoning rates based on energy content/CO2 emissions to benefit other objectives. • Energy products/electricity exempted from Energy Tax when used to generate electricity. • The introduction of specific facilities in the Energy Tax to stimulate renewable energy proved to be inefficient . • Development of the Energy Tax due to many reasons.

  10. Future of the Dutch Energy Tax • The Dutch Energy Tax: a tax with a relatively stable revenue that can simultaneously support environmental policies. • Environmental taxation strategy: maintain, evolve or reform the Dutch Energy Tax? • Reports by ECN and the Tax System Study Committee: what are the options? • Developments at a European level: a possible review of the European Energy Taxation Directive? • A new Cabinet: consequences for the Dutch Energy Tax?

  11. Thank you for your attention Riemara M. SchuivensGCET 2010, Bangkok Source: www.flickr.com/photos/rijkv

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