Rates for some environmental levies, green taxes and disposal charges in the Netherlands, 1990-2003*

The rates from most environmental levies - levies that are spent directly on the environment - and environmental taxes have increased in recent years.

	Unit	1990	1995	2000	2001	2002	2003*

Pollution of Surface Waters Act
National government authorities	EUR/c.u. ¹⁾	13.84	27.23	31.76	31.76	31.76	31.76
Water control authorities	EUR/c.u. ¹⁾	26.55	36.57	42.36	44.24	46.01	48.19

Sewage charges
per capita	EUR	16	29	41	42	45	49
per residential unit	EUR	39	69	97	100	107	115

Refuse collection rate
per capita	EUR	24	65	77	80	84	90
per residential unit	EUR	61	155	168	171	178	191

Environmental taxes
fuel levy on unleaded light oil	EUR/1,000 l	4.99	11.39	11.83	12.04	12.41	12.86
groundwater tax	EUR/m³		0.15	0.16	0.16	0.17	0.17
tax on tap water	EUR/m³			0.13	0.13	0.14	0.14
landfill of flammable waste	EUR/1,000 kg		29.13	64.28	65.44	78.81	81.65
landfill of other waste	EUR/1,000 kg		13.25	12.38	12.61	13.00	13.47
landfill of dredging sludge	EUR/1,000 kg					13.00	13.00

Regulatory Energy Tax
- semi-heavy oil	EUR/1,000 l			79.09	126.49	130.41	135.10
- gas oil	EUR/1,000 l			79.68	127.56	131.51	136.24
- LPG	EUR/1,000 kg			94.30	150.88	155.56	161.16

Disposal charges
passenger cars	EUR		113.45	68.07	45.00	45.00	45.00
refrigerating and freezing appliances	EUR			18.15	17.00	17.00	17.00
waste from electric and electronic equipment (television, plasma, lcd)	EUR			11.34	8.00	8.00	8.00
large white goods	EUR			9.08	5.00	5.00	5.00
visual and audio appliances	EUR			6.81	3.00	3.00	3.00
small household appliances	EUR			1.13	1.00	1.00	1.00

Source: CBS.					CBS/EDC/Sep03/0362
¹⁾ Contamination unit.

Threefold increase in rates for sewage charges in more than ten years

Most of the increase in rates for sewage charges can be explained by the large investments needed for the replacement of old sewage systems.

Tax system more and more 'green'

The environmental taxes are intended to bring about a shift from taxation on income from work to environment-related taxes, with the aim of spreading the burden evenly between the corporate and household sectors. The trend in the income from, and rates for, these taxes shows how the tax system is becoming greener. For example, the rates for the regulatory energy tax (REB, also known as the 'ecotax') on semi-heavy oil, gas oils and LPG have increased by 234% since 1999.

A more extensive list of rates for environmental taxes is also available.

Most disposal charges down

The disposal charge was introduced as a support scheme for the environmentally acceptable disposal of various categories of waste. The manufacturers/importers are responsible for collecting and processing the various categories of waste in an environmentally-friendly way. Financing is partly funded from a surcharge added to the price of new products. Most disposal charges have come down because of economies of scale, competition between processors and more efficient recycling technology. Some disposal charges for electrical appliances have even been abolished.

Technical note

The rate for the levy charged by water boards pursuant to the Pollution of Surface Waters Act is an average. The lowest rate in 2001 was EUR 34 and the highest rate was EUR 59. The 'rates' for sewage charges and the refuse collection levy are based on total income divided by the number of inhabitants.

References

CBS (2002). Statline. Milieuheffingen en belastingen. Statistics Netherlands, Voorburg/Heerlen.

Relevant sections and indicators in the Environmental Data Compendium

Relevant information outside of the Environmental Data Compendium

More information about levies and disposal charges can be found on Statline (Statistics Netherlands).