WG Environmental Expenditure Statistics Environmental Taxes Unit E3 – Environmental Statistics and Accounts Luxembourg, 25 March 2009

Contents Environmental taxes by economic activities: Results from data collection 2008 on Environmental taxes by economic activities 2009 data collection and Conclusions Environmental tax revenues General description Implicit tax rate on energy Shares of tax category for EU-27, 2004-2006 Environmental taxes as % of GDP March 2009 Environmental taxes

Results from data collection 2008 on Environmental taxes by economic activities Data collection was launched on 31 October 2008 Tables were sent to EU 27 and EFTA countries Deadline: 31 December 2008 Data reports received from 15 countries(14 member states + Liechtenstein). Norway is expected soon. Validation and publication of data: before this summer Comparison between the available data sources (NA, OECD and Standard Tables): during this summer SIF planned by the end of 2009 March 2009 Environmental taxes

*Bulgaria- year 2004 March 2009 Environmental taxes

March 2009 Environmental taxes

2009 Data collection and Conclusions Preparation work will start very soon at Eurostat Standard Tables are going to be send in October 2009 Will cover the period 1995-2008 Latest date for sending the data will be end of December 2009 Change into NACE 2: Eurostat propose that 2009 data collection will be based on NACE Rev.1.1 Coverage of data: improved through 2008 data collection Coverage of data for 2009 data collection: expected to improve more based on the results from Grants 2007 March 2009 Environmental taxes

Environmental Tax Revenues March 2009 Environmental taxes

Environmental Tax Revenues 3 different groups of Env Tax Revenues available: Energy Transport Pollution / Resources Presented also as % of GDP and % of total taxation Aggregates of EU27 available until 2006 Figures are provided by DG TAXUD (published in: Taxation Trends Report) March 2009 Environmental taxes

Environmental Tax revenues Implicit Tax Rate on Energy SI and SDI Ration between tax revenues and final energy consumption Figures are provided by DG TAXUD (published in: Taxation Trends Report) March 2009 Environmental taxes

Environmental Tax Revenues, EU-27, 2004-2006 2004 2005 2006 Energy taxes 75% 74 % 72 % Transport taxes 21% 22 % 23 % Pollution and resource taxes 4% 4% 5% March 2009 Environmental taxes

Environmental taxes as % of GDP (in 2006) March 2009 Environmental taxes

Thank you for your attention March 2009 Environmental taxes