Riemara M. Schuivens GCET 2010, Bangkok Source:

 Key data of the Netherlands 2009  Historical overview Dutch Energy Tax  Recognisable trends  Future development of the Dutch Energy Tax

 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 km 2 € million € ,0% € million € million € million 201 Mton CO 2 eq PJ Source: CBS

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.  : general fuel charge on mineral oils and natural gas (revenue is earmarked) to replace the before mentioned charges.  : general fuel charge becomes fuel tax (revenue is not earmarked, it goes into general budget).  : 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

Environmental taxes on energy products/electricity (2):  : 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.  : 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.

* kWh--0,05830,06540,07160, kWh0, kWh0,01940,02120,03690, mln kWh-0,00590,00650,01020,0108 >10 mln kWh non-business use ---0,0010 > 10 mln kWh business use ---0,0005 Annual tax reduction ,62 Electricity: regular rates Energy Tax 1996–2010 ( 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

Natural gas: regular rates Energy Tax 1996–2010 () Natural gas: regular rates Energy Tax 1996–2010 (€/m 3 ) * m 3 --0,12030,14290,15310, m 3 0,01450, m 3 0,05620,07270,13420, mln m 3 -0,01040,02270,03720, mln m 3 --0,01130,01180,0124 >10 mln m 3 non-business use ---0,01060,01100,0116 > 10 mln m 3 business use ---0,00750,00780,0082 * EU minimum rates natural gas (for heating purposes): Non-business use € 0,0106 per m 3 / Business use € 0,0053 per m 3

€ mln Revenue Energy Tax 1996 – 2008 (CBS) € mln Estimated effect of Energy Tax on national energy use and thus CO 2 emissions (based on studies by the Dutch central planning bureau): Deviation from a central projection of the national Deviation from a central projection of the national energy use would be almost -4% in energy use would be almost -4% in : 1,5-2 Mton CO 2 reduction in : 1,5-2 Mton CO 2 reduction in : 3,6-3,8 Mton CO 2 reduction in : 3,6-3,8 Mton CO 2 reduction in : 0,2-0,3 Mton CO 2 reduction in : 0,2-0,3 Mton CO 2 reduction in 2010

 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/CO 2 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.

 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?

Riemara M. Schuivens GCET 2010, Bangkok Source: