No. 14 - August 2011
Tax Thematic Series
Electricity 0 - 10,000 kWh 10,000 - 50,000 kWh 50,000 - 10 m kWh 50,000 - 10 m kWh over 10 m kWh
Rates € 0.0752 a kWh € 0.0375 a kWh € 0.0104 a kWh € 0.0104 a kWh - € 0.0005 a kWh for business use - € 0.0010 a kWh for non-business use
Natural gas 0 - 5,000 m3 5,000 - 170,000 m3 170,000 - 1 million m3 1 million - 10 million m3 over 10 million m3
Rates € 0.1554 a m3 € 0.1362 a m3 € 0.0378 a m3 € 0.0120 a m3 - € 0.0079 a m3 for business use - € 0.0112 a m3 for non-business use
There are a number of exemptions for energy tax. Under certain conditions, an exemption applies, for instance if natural gas is used as fuel for generating electricity. Exemption also applies to businessrelated use of electricity in so far as such use exceeds 10 million kWh, provided the user has agreed to the obligations for improving energy efficiency within the framework of agreements with the central government and provided the user has been designated as an energy-intensive business. 2.1.6.
Air Passenger Tax
This tax was introduced on 1 July 2008. Air traffic has a harmful impact on the environment that is not reflected in market prices. Ideally, kerosene would be subject to excise duty. However, air traffic is almost exempt from taxation, mostly due to international treaties. Therefore, the Netherlands decided to introduce an air passenger tax. This tax is levied on each out-going passenger. Transfer passengers are exempt from this tax. The tax is levied on airport proprietors. Rates are differentiated according to destination. The rate is € 11.25 for destinations situated within Member States of the European Union (excluding the so-called ultra-peripheral areas, such as the Canary Islands, the Azores and Madeira) or distances up to 2500 kilometres. The tax rate is € 45 for all other destinations. 2.1.7. Packaging Tax This tax was introduced on 1 January 2008. The environmental argument for this tax is to allow the degree of environmental pollution to be expressed in the market price. Additionally, it is aimed at reducing packaging quantities and achieving a shift to the use of different packaging materials. Manufacturers and importers of the packaging, or rather the products they were used for, are liable to pay the tax. A tax threshold of 15,000 kg applies to each taxpayer. Packaging tax will only be paid on quantities that exceed the threshold. This means that the tax will not affect businesses that provide less than 15,000 kg of packaging. Eight types of packaging materials are defined: glass, aluminium, others metals, plastic, biodegradable plastic, paper/cardboard, wood and other types of material. Rates have been fixed for each type of Tax Administration/Social Role
Anthony Zom (The Netherlands)
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