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HomeLast update: 04/04/2016Contact:Jon Parker DG [email protected]
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1. Overview of EFRIS2. Guidance on Use3. Use the ToolOverviewBack to Top
GuidanceBack to Top1. Selecting the Data sheet
Either select 3. Use the Tool in the menu above or select the Data sheet at the bottom of the screen.2. Filtering the Data
Select the filter button (a down arrow) in the top row of the sheet for the column you want to filter by.Make the selection you want, in this example Austria.Select OK.3. Data in the Tool
Tax Category - this is the high level classification of environmental tax, energy, transport or pollution & resourceGeneralised Tax Name - generalised names were given to each tax in order to aid cross-country comparisionBanding 1 / 2 - these are any further bandings that are in place to differentiate between different rates within one type of taxMember State - is the member state in which the tax is in placeRegion - is the region within a member state in which the tax is in placeYear - this is the year the rate or revenue figure relates to. NOTE, for information that relates to the whole tax, e.g. exemptions, tax payer, data source, n/a is given
National Tax Name - the national tax name is also given if this is different to the generalised tax name that was givenBanding 1 / 2 - these are any further national bandings that are in place to differentiate between different rates within one type of tax
These fields relate to rows (i.e. records) for which a year has been specifiedTax Rate - this is the tax rate in the year that has been specified in the national currencyTax Rate Unit - this is the unit for the tax rate that has been enteredChoice of Rate (notes) - for some complex taxes a central rate or average rate or rate without exemptions was chosen for simplicity, this field records any information on this choiceRevenues - this is any figure for revenues received in the year that has been specified in the national currencyUnits - this indicates the revenue figure units, thousand, millions or billionsNotes on Revenue Figures - some taxes have differentiated rates but the revenue figures are given for the tax as a whole, any clarification on what the figure relates to is given in this field
These fields relate to rows (i.e. records) for which a year has not been specified, and will therefore show n/a in the year fieldExemptions - this shows any exemptions that are in placeTaxpayer - this indicates you pays the taxTax collector - this indicates which institution / entity collects the taxBeneficiary - this indicates who can utilise the revenue received from the tax
These fields relate to any rows (i.e. records)Data source description - this is a short description of the data source, which institution etcData source html web-link - this provides an html web-link to the data sourceData source date accessed - this provides a date to indicate when the data was extracted from the sourceBack to Top
Environmental Fiscal Reform Information System (EFRIS)
In January 2016 the Commission published the results of a study contract on assessing the environmental fiscal reform potential for the EU28 (see: http://ec.europa.eu/environment/integration/green_semester/index_en.htm). The following environmental taxes were considered: energy taxes on motor fuels; transport taxes on vehicles including aviation; and pollution and resource taxes (waste, packaging, single-use carrier bags, air pollution, water abstraction, wastewater discharges, water supply and treatment charges, pesticides, fertilisers and aggregates). By benchmarking to good practices across the EU, the study estimated the direct (revenue) and indirect (environmental improvement) benefits of introducing such reforms in 2018 and 2030. Some basic modelling was undertaken in the calculation of the revenue estimates, to factor in reductions in the tax base that would be expected to occur when tax rates increase. Finally the study provided an assessment on the political feasibility for introducing environmental taxation. The Commissions intention is to provide the underlying figures from the study to the widest possible audience through this Environmental Fiscal Reform Information System (EFRIS)). EFRIS is Excel based. A range of data are included in EFRIS such as national tax name, tax rate, revenues received, exemptions, and data sources. However, not all the fields could be populated for each and every tax due to data limitations, and the rates for taxes with a complex structure are not currently included.
mailto:[email protected]DataBack to HomePer year onlyTax level only (year = n/a)Per year or tax level (year = n/a)Tax CategoryGeneralised Tax NameBanding 1Banding 2Member StateRegionNUTS codeYearNational Tax NameNational Band 1National Band 2Tax Rate (Local Currency)Taxe Rate (EUR)Tax Rate UnitsChoice of Rate (notes)Revenues (Local Currency)Revenues (EUR)Units (thousand / million)Notes on Revenue FiguresExemptionsTaxpayerTax collectorBeneficiaryData source descriptionData source html web-linkData source date accessedEnergyEnergy taxesMotor fuelMotor spirit (leaded petrol)AustriaAllAT2015Excise duties for energyTransport fuelsLeaded petrol554554/1000 litresLower rate shown here. Higher rate applied as per exemptions @ 587DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesMotor fuelMotor spirit (leaded petrol)AustriaAllATn/aExcise duties for energyTransport fuelsLeaded petrolLower rate is for fuel with a minimum biofuel content of 46 l and sulphur content 95% and used for manufacturing of cement, lime or plaster00/tonneNiedersterreichische Landschaftsabgabeverordnung 2012http://www.noe.gv.at/Land-Forstwirtschaft/Landwirtschaft/Landschaftsabgabe.htmlEnergyEnergy taxesBusiness HeatingHeavy fuel oilPolandAllPL2015Energy taxes6415/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingHeavy fuel oilPortugalAllPT2015Energy taxes3131/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingGas oil (diesel)RomaniaAllROn/aEnergy taxes100% biofuels are exempt from excise duties.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingHeavy fuel oilRomaniaAllRO2015Energy taxes7116/1000 kilogramsCurrency unit - RONDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingHeavy fuel oilSloveniaAllSI2015Energy taxes7070/1000 kilogramsIncludes CO2-tax in the amount of 55.30 per 1000 kg.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingHeavy fuel oilSlovakiaAllSK2015Energy taxes112112/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingHeavy fuel oilFinlandAllFI2015Excise Duty on Energy Products (Nestelmisten polttoaineiden valmistevero/Accis p flytande brnslen Shkn ja eriden polttoaineiden valmistevero/Accis p elstrm och vissa brnslen)221221/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesBusiness HeatingHeavy fuel oilSwedenAllSE2015Energy taxes2,301247/1000 kilogramsIncludes CO2-tax. For taxation of heavy fuel oil for heating purposes in the manufacturing process in industry outside the Emission Trading Scheme as well as agriculture, horticulture, pisciculture, forestry. For the manufacturing process in industry within the Emission Trading Scheme, no CO2-tax is applied and the energy-tax rate amount to SEK 268.42 (EUR 29.52) per 1000 kg. Heavy fuel oil used for heating purposes by other consumers in the business sector amount to the same rate as apply to non-business use.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingHeavy fuel oilUnited KingdomAllUK2015Energy taxes107138/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfPollution & ResourcesAggregates TaxAustriaLower AustriaAT122012Levy for landscape protection and nature conservationCategory 4: graphite, kaolin, clay, quartzite00/tonneNiedersterreichische Landschaftsabgabeverordnung 2012http://www.noe.gv.at/Land-Forstwirtschaft/Landwirtschaft/Landschaftsabgabe.htmlPollution & ResourcesAggregates TaxAllAllAustriaAllAT2012Levy for landscape protection and nature conservation00/tonne99millionEnergyEnergy taxesMotor fuelMotor spirit (unleaded petrol)BelgiumAllBE2015Standard Rates of Excise Duties on Fuels and Electricity in BelgiumTransport fuelsUnleaded petrol615615/1000 litresLower rate shown here. Higher rate applied as per exemption @ 630.27 DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesBusiness HeatingKeroseneCzech RepublicAllCZ2015Energy taxes10,950405/1000 litresEnergyEnergy taxesBusiness HeatingKeroseneDenmarkAllDK2015Energy taxes2,406323/1000 litresTax rates include the CO2 taxEnergyEnergy taxesBusiness HeatingKeroseneGermanyAllDE2015Energy taxes655655/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingKeroseneEstoniaAllEE2015Energy taxes330330/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingKeroseneIrelandAllIE2015Energy taxes5151/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingKeroseneGreeceAllEL2015Energy taxes330330/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingKeroseneSpainAllES2015Energy taxesImpuesto sobre Hidrocarburos, Impuesto sobre la Electricidad and Impuesto sobre el Carbn7979/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingKeroseneFranceAllFR2015Energy taxes7676/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesMotor fuelMotor spirit (unleaded petrol)BelgiumAllBE2016Standard Rates of Excise Duties on Fuels and Electricity in Belgium619619/1000 litresLower rate shown here. Higher rate applied as per exemption @ 634.24 http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf; Fisconetplus (2016) 01.01.2016 - Note D.A. 006.537, 1st January 2016, http://ccff02.minfin.fgov.be/KMWeb/document.do?method=view&id=9cf4c5ae-a47e-41f6-8c83-21f0fe3b27e7#findHighlightedEnergyEnergy taxesAllAllBelgiumAllBE2012Standard Rates of Excise Duties on Fuels and Electricity in BelgiumAllAll55billionRevenues provided on request by the Department of the Federal Public Service Finance and GDP figure for 2012 taken from Eurostat (2013) GDP and Main Components - Current Prices [nama_gdp_c]http://epp.eurostat.ec.europa.eu/portal/page/portal/product_details/dataset?p_product_code=NAMA_GDP_C11/29/13EnergyEnergy taxesBusiness HeatingKeroseneItalyAllIT2015Energy taxes337337/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingKeroseneCyprusAllCY2015Energy taxes125125/1000 litresEnergyEnergy taxesBusiness HeatingKeroseneLatviaAllLV2015Excise duties as applied ot energy products5757/1000 litresA lower rate of 21.34 applies if a tleast 5% biofuel (rape seed oil or biodiesel obtained from rape seed oil) has been added. DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingKeroseneLithuaniaAllLT2015Energy taxes330330/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingKeroseneLuxembourgAllLU2015Energy taxes00/1000 litresEuropean Commission - Taxation and Customs Union (2015) Excise Duty Tables: Part II - Energy Products and Electricity, July 2015 http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingKeroseneHungaryAllHU2015Energy taxes124,200400/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015, http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingHeavy fuel oilMaltaAllMTn/aEnergy taxesFuel used for electric power generation is exempt.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015; The Malta Independent (2010), LRP Fuel being phased outhttp://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf14/08/2014 (The Malta Independent)EnergyEnergy taxesBusiness HeatingKeroseneMaltaAllMT2015Energy taxes00/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015; The Malta Independent (2010), LRP Fuel being phased outhttp://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf14/08/2014 (The Malta Independent)EnergyEnergy taxesBusiness HeatingKeroseneNetherlandsAllNL2015Excise duty on mineral oils (Accijns van minerale olin)482482/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesMotor fuelMotor spirit (leaded petrol)BelgiumAllBE2015Standard Rates of Excise Duties on Fuels and Electricity in BelgiumTransport fuelsLeaded petrol643643/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesBusiness HeatingKerosenePolandAllPL2015Energy taxes1,822423/1000 litresA lower rate at PLN 232 is for CN 2710 1921. The higher rate shown here is for CN 2710 1925.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingKerosenePortugalAllPT2015Energy taxes126126/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingKeroseneRomaniaAllRO2015Energy taxes1,781399/1000 litresCurrency unit - RONDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingKeroseneSloveniaAllSI2015Energy taxes6262/1000 litresIncludes CO2-tax in the amount of 41.47 per 1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingKeroseneSlovakiaAllSK2015Energy taxes481481/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingKeroseneFinlandAllFI2015Excise Duty on Energy Products (Nestelmisten polttoaineiden valmistevero/Accis p flytande brnslen Shkn ja eriden polttoaineiden valmistevero/Accis p elstrm och vissa brnslen)740740/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesBusiness HeatingKeroseneSwedenAllSE2015Energy taxes2,186235/1000 litresIncludes CO2 tax. For taxation of fuel for heating purposes in the manufacturing process in industry outside the Emission Trading Scheme as well as agriculture, horticulture, pisciculture and forestry. For the manufacturing process in industry within the Emission Trading Scheme, no CO2-tax is applied and the energy tax rate amounts to SEK 255.00 (EUR 28.04) per m3. Fuel used for heating purposes by other consumers in the business sector is taxed at the same rates as apply to non-business use.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingKeroseneUnited KingdomAllUK2015Energy taxes00/1000 litresNo duty is charged on marked kerosene used for heating.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesMotor fuelMotor spirit (leaded petrol)BelgiumAllBE2016Standard Rates of Excise Duties on Fuels and Electricity in Belgium643643/1000 litreshttp://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf; Fisconetplus (2016) 01.01.2016 - Note D.A. 006.537, 1st January 2016, http://ccff02.minfin.fgov.be/KMWeb/document.do?method=view&id=9cf4c5ae-a47e-41f6-8c83-21f0fe3b27e7#findHighlightedEnergyEnergy taxesMotor fuelMotor spirit (unleaded petrol)BelgiumAllBEn/aStandard Rates of Excise Duties on Fuels and Electricity in BelgiumTransport fuelsUnleaded petrolThe lower rate is for petrol with =98 oct and low sulphur or aromatic level. The higher rate is for petrol with >=98 oct and high sulphur or aromatic level.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesMotor fuelGas oil (diesel)BelgiumAllBE2015Standard Rates of Excise Duties on Fuels and Electricity in BelgiumTransport fuelsGas Oil (Diesel)429429/1000 litresLower rate shown here. Higher rate applied as per exemption @ 443.88 DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesMotor fuelGas oil (diesel)BelgiumAllBE2016Standard Rates of Excise Duties on Fuels and Electricity in Belgium465465/1000 litresLower rate shown here. Higher rate applied as per exemption @ 479.97 http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf; Fisconetplus (2016) 01.01.2016 - Note D.A. 006.537, 1st January 2016, http://ccff02.minfin.fgov.be/KMWeb/document.do?method=view&id=9cf4c5ae-a47e-41f6-8c83-21f0fe3b27e7#findHighlightedEnergyEnergy taxesMotor fuelGas oil (diesel)BelgiumAllBEn/aStandard Rates of Excise Duties on Fuels and Electricity in BelgiumTransport fuelsDieselThe lower rate is for fuel with 10mg/kg sulphur.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesBusiness HeatingLPGCzech RepublicAllCZ2015Energy taxes00/1000 kilogramsEnergyEnergy taxesBusiness HeatingLPGDenmarkAllDK2015Energy taxes3,843515/1000 kilogramsTax rates include the CO2 taxEnergyEnergy taxesBusiness HeatingLPGGermanyAllDE2015Energy taxes4545/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingLPGEstoniaAllEE2015Energy taxes00/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingLPGIrelandAllIE2015Energy taxes6060/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingLPGGreeceAllEL2015Energy taxes6060/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingLPGSpainAllES2015Energy taxesImpuesto sobre Hidrocarburos, Impuesto sobre la Electricidad and Impuesto sobre el Carbn1515/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingLPGFranceAllFR2015Energy taxes00/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesMotor fuelLPGBelgiumAllBE2015Standard Rates of Excise Duties on Fuels and Electricity in BelgiumTransport fuelsLiquid Petroleum Gas00/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesBusiness HeatingLPGItalyAllIT2015Energy taxes1919/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingLPGCyprusAllCY2015Energy taxes00/1000 kilogramsEnergyEnergy taxesBusiness HeatingLPGLatviaAllLV2015Excise duties as applied ot energy products00/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingLPGLithuaniaAllLT2015Energy taxes00/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingKeroseneLuxembourgAllLUn/aEnergy taxesMonitoring charge (RDC - Redevance de contrle): Member States which were authorised to apply a monitoring charge may continue to apply a reduced rate of EUR 10 per 1000 litres (Article 9.2 of Directive 2003/96/EC): for heating gas oil from 1 January 2003; for Kerosene heating from 1 February 2008European Commission - Taxation and Customs Union (2015) Excise Duty Tables: Part II - Energy Products and Electricity, July 2015 http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesNon-Business HeatingKeroseneLuxembourgAllLUn/aEnergy taxesMonitoring charge (RDC - Redevance de contrle): Member States which were authorised to apply a monitoring charge may continue to apply a reduced rate of EUR 10 per 1000 litres (Article 9.2 of Directive 2003/96/EC): for heating gas oil from 1 January 2003; for Kerosene heating from 1 February 2008European Commission - Taxation and Customs Union (2015) Excise Duty Tables: Part II - Energy Products and Electricity, July 2015 http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingLPGLuxembourgAllLU2015Energy taxes1010/1000 kilogramsEuropean Commission - Taxation and Customs Union (2015) Excise Duty Tables: Part II - Energy Products and Electricity, July 2015 http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingLPGHungaryAllHU2015Energy taxes00/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015, http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingLPGMaltaAllMT2015Energy taxes3939/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015; The Malta Independent (2010), LRP Fuel being phased outhttp://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf14/08/2014 (The Malta Independent)EnergyEnergy taxesBusiness HeatingLPGNetherlandsAllNL2015Excise duty on mineral oils (Accijns van minerale olin)335335/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesMotor fuelKeroseneBelgiumAllBE2015Standard Rates of Excise Duties on Fuels and Electricity in BelgiumTransport fuelsKerosene629629/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesBusiness HeatingLPGPolandAllPL2015Energy taxes10/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingLPGPortugalAllPT2015Energy taxes2323/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingLPGRomaniaAllRO2015Energy taxes538120/1000 kilogramsCurrency unit - RONDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingLPGSloveniaAllSI2015Energy taxes5050/1000 kilogramsExcise duty for LPG used for heating (business and non-business use) is 0 EUR, THE figures in the table show only the CO2-tax.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingLPGSlovakiaAllSK2015Energy taxes00/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingLPGFinlandAllFI2015Excise Duty on Energy Products (Nestelmisten polttoaineiden valmistevero/Accis p flytande brnslen Shkn ja eriden polttoaineiden valmistevero/Accis p elstrm och vissa brnslen)00/1000 kilogramsExempt from taxDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesBusiness HeatingLPGSwedenAllSE2015Energy taxes2,359253/1000 kilogramsFor taxation of LPG for heating purposes in the manufacturing process in industry outside the Emission Trading Scheme as well as agriculture, horticulture, pisciculture and forestry. For the manufacturing process in industry within the Emission Trading Scheme, no CO2-tax is applied and the energy-tax rate amounts to SEK 327.60 (EUR 36.03) per 1000 kg. LPG used for heating purposes by other consumers in the business sector is taxed at the same rate as apply to non-business use.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingLPGUnited KingdomAllUK2015Energy taxes00/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesMotor fuelKeroseneBelgiumAllBE2016Standard Rates of Excise Duties on Fuels and Electricity in Belgium633633/1000 litreshttp://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf; Fisconetplus (2016) 01.01.2016 - Note D.A. 006.537, 1st January 2016, http://ccff02.minfin.fgov.be/KMWeb/document.do?method=view&id=9cf4c5ae-a47e-41f6-8c83-21f0fe3b27e7#findHighlightedEnergyEnergy taxesMotor fuelKeroseneBelgiumAllBEn/aStandard Rates of Excise Duties on Fuels and Electricity in BelgiumTransport fuelsKeroseneAn energy-intensive business with an environmental objectives agreement or arrangement (excise duty EUR 0). A business with an environmental objectives agreement or arrangement (excise duty EUR 11.34).DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesMotor fuelNatural gasBelgiumAllBEn/aStandard Rates of Excise Duties on Fuels and Electricity in BelgiumTransport fuelsNatural gasA federal contribution of EUR 0.2211 per gigajoule is collected in all situations.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesMotor fuelNatural gasBelgiumAllBE2015Standard Rates of Excise Duties on Fuels and Electricity in BelgiumTransport fuelsNatural gas00/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesBusiness HeatingNatural gasCzech RepublicAllCZ2015Energy taxes90/gigajoulesEnergyEnergy taxesBusiness HeatingNatural gasDenmarkAllDK2015Energy taxes649/gigajoulesTax rates include the CO2 taxEnergyEnergy taxesBusiness HeatingNatural gasGermanyAllDE2015Energy taxes11/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingNatural gasEstoniaAllEE2015Energy taxes11/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingNatural gasIrelandAllIE2015Energy taxes11/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingNatural gasGreeceAllEL2015Energy taxes22/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingNatural gasSpainAllES2015Energy taxesImpuesto sobre Hidrocarburos, Impuesto sobre la Electricidad and Impuesto sobre el Carbn11/gigajoulesA lower rate of 0.15 is applied for natural gas and biogas applicable only to industrial uses.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingNatural gasFranceAllFR2015Energy taxes11/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesIndustrial and Commercial MotorsGas oil (diesel)BelgiumAllBE2015Standard Rates of Excise Duties on Fuels and Electricity in BelgiumMotor Fuels - Industry/ Commercial UseGas Oil (Diesel)2323/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesBusiness HeatingNatural gasItalyAllIT2015Energy taxes00/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingNatural gasCyprusAllCY2015Energy taxes33/gigajoulesEnergyEnergy taxesBusiness HeatingNatural gasLatviaAllLV2015Excise duties as applied ot energy products00/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingNatural gasLithuaniaAllLT2015Energy taxes00/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingNatural gasLuxembourgAllLU2015Energy taxes00/gigajoulesEuropean Commission - Taxation and Customs Union (2015) Excise Duty Tables: Part II - Energy Products and Electricity, July 2015 http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingNatural gasHungaryAllHU2015Energy taxes940/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015, http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingNatural gasMaltaAllMT2015Energy taxes11/gigajoulesProduct is not used in MaltaDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015; The Malta Independent (2010), LRP Fuel being phased outhttp://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf14/08/2014 (The Malta Independent)EnergyEnergy taxesBusiness HeatingNatural gasNetherlandsAllNL2015Energy tax (Energiebelasting)22/gigajoulesRates vary according to annual consumption. For propellant use, natural gas used in installations for the production of CNG (compressed natural gas) is taxed at a generic rate of 0.1600 per m3 ( 4,55 per gigajoule). LNG (liquefied natural gas) is taxed at the excise duty rate of LPG ( 334.67/1000 kg) with a refund of 125/1000 kg for the years 2014-2018. Natural gas, used for collective heating systems: 0.1911 per m3 ( 5.43 per gigajoule) irrespective of the quantity of natural gas used. Besides the energy tax rate as mentioned in the table there is a surcharge on this energy tax in order to finance the subsidy scheme on renewable energy. The rate of this surcharge will increase.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesIndustrial and Commercial MotorsGas oil (diesel)BelgiumAllBE2016Standard Rates of Excise Duties on Fuels and Electricity in Belgium2323/1000 litreshttp://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf; Fisconetplus (2016) 01.01.2016 - Note D.A. 006.537, 1st January 2016, http://ccff02.minfin.fgov.be/KMWeb/document.do?method=view&id=9cf4c5ae-a47e-41f6-8c83-21f0fe3b27e7#findHighlightedEnergyEnergy taxesIndustrial and Commercial MotorsGas oil (diesel)BelgiumAllBEn/aStandard Rates of Excise Duties on Fuels and Electricity in BelgiumMotor Fuels - Industry/ Commercial UseGas Oil (Diesel)The lower rate is for fuel with 10mg/kg sulphur.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesBusiness HeatingLPGPolandAllPLn/aEnergy taxesLPG used for heating is exempted under certain conditions.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingNatural gasPolandAllPL2015Energy taxes10/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingNatural gasPortugalAllPT2015Energy taxes11/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingNatural gasRomaniaAllRO2015Energy taxes10/gigajoulesCurrency unit - RONDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingNatural gasSloveniaAllSI2015Energy taxes11/gigajoulesIncludes CO2-tax in the amount of 0.912 per GJDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingNatural gasSlovakiaAllSK2015Energy taxes00/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingNatural gasFinlandAllFI2015Excise Duty on Energy Products (Nestelmisten polttoaineiden valmistevero/Accis p flytande brnslen Shkn ja eriden polttoaineiden valmistevero/Accis p elstrm och vissa brnslen)44/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesBusiness HeatingNatural gasSwedenAllSE2015Energy taxes435/gigajoulesFor taxation of natural gas for heating purposes in the manufacturing process in industry outside the Emission Trading Scheme as well as agriculture, horticulture, pisciculture and forestry. For the manufacturing process in industry within the Emission Trading Scheme, no CO2-tax is applied and the energy-tax rate amounts to SEK 7.04 (EUR 0.77) per gigajoule. LPG used for heating purposes by other consumers in the business sector amount to the same rate as apply to non-business use. Includes CO2 tax.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingNatural gasUnited KingdomAllUK2015Energy taxes00/gigajoulesNatural gases are chargeable only when for use in road vehicles.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesIndustrial and Commercial MotorsKeroseneBelgiumAllBE2015Standard Rates of Excise Duties on Fuels and Electricity in BelgiumMotor Fuels - Industry/ Commercial UseKerosene2323/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesIndustrial and Commercial MotorsKeroseneBelgiumAllBE2016Standard Rates of Excise Duties on Fuels and Electricity in Belgium2323/1000 litreshttp://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf; Fisconetplus (2016) 01.01.2016 - Note D.A. 006.537, 1st January 2016, http://ccff02.minfin.fgov.be/KMWeb/document.do?method=view&id=9cf4c5ae-a47e-41f6-8c83-21f0fe3b27e7#findHighlightedEnergyEnergy taxesIndustrial and Commercial MotorsKeroseneBelgiumAllBEn/aStandard Rates of Excise Duties on Fuels and Electricity in BelgiumMotor Fuels - Industry/ Commercial UseKeroseneAn energy-intensive business with an environmental objectives agreement or arrangement (excise duty EUR 0). A business with an environmental objectives agreement or arrangement (excise duty EUR 11.34).DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesIndustrial and Commercial MotorsLPGBelgiumAllBE2015Standard Rates of Excise Duties on Fuels and Electricity in BelgiumMotor Fuels - Industry/ Commercial UseLiquid Petroleum Gas4444/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesBusiness HeatingCoalCzech RepublicAllCZ2015Energy taxes90/gigajoulesEnergyEnergy taxesBusiness HeatingCoalDenmarkAllDK2015Energy taxes719/gigajoulesTax rates include the CO2 taxEnergyEnergy taxesBusiness HeatingCoalGermanyAllDE2015Energy taxes00/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingCoalEstoniaAllEE2015Energy taxes00/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingCoalIrelandAllIE2015Energy taxes22/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingCoalGreeceAllEL2015Energy taxes00/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingCoalSpainAllES2015Energy taxesImpuesto sobre Hidrocarburos, Impuesto sobre la Electricidad and Impuesto sobre el Carbn11/gigajoulesA lower rate of 0.15 is applied for industrial uses.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingCoalFranceAllFR2015Energy taxes11/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesIndustrial and Commercial MotorsLPGBelgiumAllBE2016Standard Rates of Excise Duties on Fuels and Electricity in Belgium4545/1000 kilogramshttp://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf; Fisconetplus (2016) 01.01.2016 - Note D.A. 006.537, 1st January 2016, http://ccff02.minfin.fgov.be/KMWeb/document.do?method=view&id=9cf4c5ae-a47e-41f6-8c83-21f0fe3b27e7#findHighlightedEnergyEnergy taxesIndustrial and Commercial MotorsLPGBelgiumAllBEn/aStandard Rates of Excise Duties on Fuels and Electricity in BelgiumMotor Fuels - Industry/ Commercial UseLiquid Petroleum GasAn energy intensive business with an environmental objectives agreement or arrangement (excise duty EUR 0). A business with an environmental objectives agreement or arrangement (excise duty EUR 22.14).DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesBusiness HeatingCoalItalyAllIT2015Energy taxes00/gigajoulesThis rate is approximate because the national tax rate is based on weight: 4.60 per 1000 kg; the same rate applies to lignite.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingCoalCyprusAllCY2015Energy taxes00/gigajoulesEnergyEnergy taxesBusiness HeatingCoalLatviaAllLV2015Excise duties as applied ot energy products00/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingCoalLithuaniaAllLT2015Energy taxes00/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingCoalLuxembourgAllLU2015Energy taxes00/gigajoulesEuropean Commission - Taxation and Customs Union (2015) Excise Duty Tables: Part II - Energy Products and Electricity, July 2015 http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesNon-Business HeatingNatural gasHungaryAllHUn/aEnergy taxesNatural gas used by households is exempted.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015, http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingCoalHungaryAllHU2015Energy taxes930/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015, http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingCoalMaltaAllMT2015Energy taxes00/gigajoulesProduct is not used in MaltaDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015; The Malta Independent (2010), LRP Fuel being phased outhttp://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf14/08/2014 (The Malta Independent)EnergyEnergy taxesBusiness HeatingCoalNetherlandsAllNL2015Tax on coal (Kolenbelasting)11/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesIndustrial and Commercial MotorsNatural gasBelgiumAllBEn/aStandard Rates of Excise Duties on Fuels and Electricity in BelgiumMotor Fuels - Industry/ Commercial UseNatural gasA federal contribution of EUR 0.2211 per gigajoule is collected in all situations.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesBusiness HeatingCoalPolandAllPL2015Energy taxes10/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingCoalPortugalAllPT2015Energy taxes11/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingCoalRomaniaAllRO2015Energy taxes10/gigajoulesCurrency unit - RONDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingCoalSloveniaAllSI2015Energy taxes22/gigajoulesCN 2701: 1.71, includes CO2-tax in the amount of 1.42 per GJ; CN 2702: 1.86, includes CO2-tax in the amount of 1.57 per GJ; CN 2704: 2.14, includes CO2-tax in the amount of 1.85 per GJ.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingCoalSlovakiaAllSK2015Energy taxes00/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingCoalFinlandAllFI2015Excise Duty on Energy Products (Nestelmisten polttoaineiden valmistevero/Accis p flytande brnslen Shkn ja eriden polttoaineiden valmistevero/Accis p elstrm och vissa brnslen)66/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesBusiness HeatingCoalSwedenAllSE2015Energy taxes667/gigajoulesFor taxation of coal and coke for heating purposes in the manufacturing process in industry outside the Emission Trading Scheme as well as agriculture, horticulture, pisciculture and forestry. For the manufacturing process in industry within the Emission Trading Scheme, no CO2-tax is applied and the energy-tax rate amounts to SEK 6.82 (EUR 0.75) per gigajoule. Coal and coke used for heating purposes by other consumers in the business sector are taxed at the same rate as apply to non-business use. Includes CO2 tax.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingCoalUnited KingdomAllUK2015Energy taxes00/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesIndustrial and Commercial MotorsNatural gasBelgiumAllBE2015Standard Rates of Excise Duties on Fuels and Electricity in BelgiumMotor Fuels - Industry/ Commercial UseNatural gas00/gigajoulesDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesBusiness HeatingGas oil (diesel)BelgiumAllBE2015Standard Rates of Excise Duties on Fuels and Electricity in BelgiumHeating - Business UseGas Oil (Diesel)1717/1000 litresLower rate shown here. Higher rate applied as per exemption @ 18.54DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesNon-Business HeatingGas oilCzech RepublicAllCZ2015Energy taxes10,950405/1000 litresEnergyEnergy taxesNon-Business HeatingGas oilDenmarkAllDK2015Energy taxes2,406323/1000 litresTax rates include the CO2 taxEnergyEnergy taxesNon-Business HeatingGas oil (diesel)GermanyAllDE2015Energy taxes6161/1000 litresThe lower rate shown here is for fuel with 50mg/kg sulphur.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesNon-Business HeatingGas oilEstoniaAllEE2015Energy taxes111111/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesNon-Business HeatingGas oil (diesel)IrelandAllIE2015Energy taxes102102/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesNon-Business HeatingGas oil (diesel)GreeceAllEL2015Energy taxes330330/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesNon-Business HeatingGas oil (diesel)SpainAllES2015Energy taxesImpuesto sobre Hidrocarburos, Impuesto sobre la Electricidad and Impuesto sobre el Carbn8585/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingCoalFranceAllFRn/aEnergy taxesAn exemption from excise duty applies to coal coke and lignite when used for the production of electricity, in mineralogical electrolytic and metallurgical processes and for chemical reduction. Reduced rates for coal, coke and lignite use to upgrade biomass with an environmental objectives agreement.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesNon-Business HeatingGas oil (diesel)FranceAllFR2015Energy taxes7676/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingGas oil (diesel)BelgiumAllBE2016Standard Rates of Excise Duties on Fuels and Electricity in Belgium1717/1000 litresLower rate shown here. Higher rate applied as per exemption @ 18.65http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf; Fisconetplus (2016) 01.01.2016 - Note D.A. 006.537, 1st January 2016, http://ccff02.minfin.fgov.be/KMWeb/document.do?method=view&id=9cf4c5ae-a47e-41f6-8c83-21f0fe3b27e7#findHighlightedEnergyEnergy taxesBusiness HeatingGas oil (diesel)BelgiumAllBEn/aStandard Rates of Excise Duties on Fuels and Electricity in BelgiumHeating - Business UseGas Oil (Diesel)The lower rate is for fuel with 10mg/kg sulphurDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesNon-Business HeatingGas oil (diesel)ItalyAllIT2015Energy taxes403403/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesNon-Business HeatingGas oilCyprusAllCY2015Energy taxes125125/1000 litresEnergyEnergy taxesNon-Business HeatingGas oil (diesel)LatviaAllLV2015Excise duties as applied ot energy products5757/1000 litresA lower rate of 21.34 applies if a tleast 5% biofuel (rape seed oil or biodiesel obtained from rape seed oil) has been added. DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingCoalLithuaniaAllLTn/aEnergy taxesAn exemption is applied for coal, coke and lignite used by households and charitable organizations.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesNon-Business HeatingGas oilLithuaniaAllLT2015Energy taxes2121/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesNon-Business HeatingGas oil (diesel)LuxembourgAllLU2015Energy taxes00/1000 litresEuropean Commission - Taxation and Customs Union (2015) Excise Duty Tables: Part II - Energy Products and Electricity, July 2015 http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesNon-Business HeatingGas oil (diesel)HungaryAllHU2015Energy taxes113,555366/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015, http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesNon-Business HeatingGas oil (diesel)MaltaAllMT2015Energy taxes202202/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015; The Malta Independent (2010), LRP Fuel being phased outhttp://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf14/08/2014 (The Malta Independent)EnergyEnergy taxesNon-Business HeatingGas oil (diesel)NetherlandsAllNL2015Excise duty on mineral oils (Accijns van minerale olin)482482/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBusiness HeatingHeavy fuel oilBelgiumAllBE2015Standard Rates of Excise Duties on Fuels and Electricity in BelgiumHeating - Business UseHeavy Fuel Oil1616/1000 kilogramsDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesNon-Business HeatingGas oil (diesel)PolandAllPL2015Energy taxes23254/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesNon-Business HeatingGas oil (diesel)PortugalAllPT2015Energy taxes343343/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesNon-Business HeatingGas oil (diesel)RomaniaAllRO2015Energy taxes1,897425/1000 litresCurrency unit - RONDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesNon-Business HeatingGas oil (diesel)SloveniaAllSI2015Energy taxes151151/1000 litresIncludes CO2-tax in the amount of 44.93 per 1000 litres.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesNon-Business HeatingGas oil (diesel)SlovakiaAllSK2015Energy taxes386386/1000 litresA lower rate at 368 is for a minimum biodiesel content of 6.8% or moreDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesNon-Business HeatingGas oil (diesel)FinlandAllFI2015Excise Duty on Energy Products (Nestelmisten polttoaineiden valmistevero/Accis p flytande brnslen Shkn ja eriden polttoaineiden valmistevero/Accis p elstrm och vissa brnslen)187187/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesNon-Business HeatingGas oil (diesel)SwedenAllSE2015Energy taxes4,068437/1000 litresIncludes CO2 tax.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesNon-Business HeatingGas oil (diesel)United KingdomAllUK2015Energy taxes111144/1000 litresDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfTransportVehicle TaxesCirculationCzech RepublicERROR:#N/A2012Commercial road tax5,206192millionProfessor Jirina Jilkova, Prague University of Economics, based on consultations with experts from the Czech Republics Ministry of Finance and Ministry of EnvironmentTransportVehicle TaxesRegistrationCzech RepublicERROR:#N/A2012Environmental car registration feeThe rates of the car registration fee vary depending on the EURO emission standards of the vehicle33412millionwww.sfzp.cz TransportVehicle TaxesOtherVehicles whose maximum weight 3.5 tonnes10/kmMinimum rate shown here. The rates differ by vehicle category (buses, others), the road used (motorways and high-speed roads, selected class I roads), time of day (Friday 3-9 p.m. v the rest time of week), emissions performance and number of axles. The toll rate varies up to a maximum of CZK 11.76 (0.46) per km.Professor Jirina Jilkova, Prague University of Economics, based on consultations with experts from the Czech Republics Ministry of Finance and Ministry of EnvironmentTransportVehicle TaxesOtherAllCzech RepublicERROR:#N/A2012Highway usage feeVehicles whose maximum weight 25,000 MWhEuropean Commission - Taxation and Customs Union (2015) Excise Duty Tables: Part II - Energy Products and Electricity, July 2015 http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesElectricityBusiness useHungaryAllHU2015Energy taxes3111/MWhDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015, http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesElectricityBusiness useMaltaAllMT2015Energy taxes22/MWhDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015; The Malta Independent (2010), LRP Fuel being phased outhttp://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf14/08/2014 (The Malta Independent)EnergyEnergy taxesElectricityBusiness useNetherlandsAllNL2015Energy tax (Energiebelasting)4545/MWhRates vary according to annual consumption. Besides the energy tax rates as mentioned in the table there is a surcharge on this energy tax in order to finance the subsidy scheme on renewable energy. The rate of this surcharge will increase. As of 1/1/2015 there is a tax reduction of 7.5 cent per kWh for locally produced sustainable electricity in the first tax bracket (0-10,000 kWh)DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesElectricityBusiness useBelgiumAllBEn/aStandard Rates of Excise Duties on Fuels and Electricity in BelgiumElectricityBusiness useA federal contribution of EUR 2.5310 per MWh is collected. (1) Delivered to a final consumer connected to a transport or distributor network with a nominal tension of more than 1 kV: 0 EUR. In 2016 this was changed to include (2) Delivered to a final consumer connected to a transport or distributor network with a nominal tensin of 1 kV or less than 1 kV: 1.9261 EUR. DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesElectricityBusiness usePolandAllPL2015Energy taxes205/MWhDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesElectricityBusiness usePortugalAllPT2015Energy taxes11/MWhDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesNon-Business HeatingCoalRomaniaAllROn/aEnergy taxesCoal and the solid fuels used by households and/or charitable organizations are exempted from the payment of excise duties.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesElectricityBusiness useRomaniaAllRO2015Energy taxes21/MWhCurrency unit - RONDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesElectricityBusiness useSloveniaAllSI2015Energy taxes33/MWhDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesElectricityBusiness useSlovakiaAllSK2015Energy taxes11/MWhDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesElectricityBusiness useFinlandAllFI2015Excise Duty on Energy Products (Nestelmisten polttoaineiden valmistevero/Accis p flytande brnslen Shkn ja eriden polttoaineiden valmistevero/Accis p elstrm och vissa brnslen)77/MWhThis rate applies to industry, data centers and greenhouse cultivation. Electricity used by other consumers in the business sector is charged at the same rates as for non-business use.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15EnergyEnergy taxesElectricityBusiness useSwedenAllSE2015Energy taxes51/MWhFor taxation of electricity in the manufacturing process in industry as well as agriculture, horticulture, pisciculture and forestry. Electricity used by other consumers in the business sector is taxed at the same rates as apply to non-business use.DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesElectricityBusiness useUnited KingdomAllUK2015Energy taxes00/MWhDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesBelgiumAllBE2013Tax Rates and Revenues for other Energy TaxesElectricityFunding the connection of the offshore wind power plants to the grid00/MWhELIA (2013) Rates for Public Service Obligations and Taxes and Chargeshttp://www.elia.be/nl/producten-en-diensten/toegang/~/media/files/Elia/Products-and-services/Tarieven/Toeslagen_2013_NL_v2.pdf 1/2/14EnergyEnergy taxesBelgiumAllBE2013Tax Rates and Revenues for other Energy TaxesElectricityFunding the (federal) green certificates22/MWhELIA (2013) Rates for Public Service Obligations and Taxes and Chargeshttp://www.elia.be/nl/producten-en-diensten/toegang/~/media/files/Elia/Products-and-services/Tarieven/Toeslagen_2013_NL_v2.pdf 1/2/14EnergyEnergy taxesBelgiumFlandersBE22013Tax Rates and Revenues for other Energy TaxesElectricityFunding energy efficiency00/MWhELIA (2013) Rates for Public Service Obligations and Taxes and Chargeshttp://www.elia.be/nl/producten-en-diensten/toegang/~/media/files/Elia/Products-and-services/Tarieven/Toeslagen_2013_NL_v2.pdf 1/2/14EnergyEnergy taxesBelgiumFlandersBE2n/aTax Rates and Revenues for other Energy TaxesElectricityFunding energy efficiencyLarge industrial consumers (high-voltage) are exemptELIA (2013) Rates for Public Service Obligations and Taxes and Chargeshttp://www.elia.be/nl/producten-en-diensten/toegang/~/media/files/Elia/Products-and-services/Tarieven/Toeslagen_2013_NL_v2.pdf 1/2/14EnergyEnergy taxesBelgiumFlandersBE22013Tax Rates and Revenues for other Energy TaxesElectricityFunding renewable energy policy11/MWhELIA (2013) Rates for Public Service Obligations and Taxes and Chargeshttp://www.elia.be/nl/producten-en-diensten/toegang/~/media/files/Elia/Products-and-services/Tarieven/Toeslagen_2013_NL_v2.pdf 1/2/14EnergyEnergy taxesBelgiumFlandersBE2n/aTax Rates and Revenues for other Energy TaxesElectricityFunding renewable energy policyLarge industrial consumers (high-voltage) are exemptELIA (2013) Rates for Public Service Obligations and Taxes and Chargeshttp://www.elia.be/nl/producten-en-diensten/toegang/~/media/files/Elia/Products-and-services/Tarieven/Toeslagen_2013_NL_v2.pdf 1/2/14EnergyEnergy taxesBelgiumWalloniaBE32013Tax Rates and Revenues for other Energy TaxesElectricityFunding renewable energy policy1414/MWhELIA (2013) Rates for Public Service Obligations and Taxes and Chargeshttp://www.elia.be/nl/producten-en-diensten/toegang/~/media/files/Elia/Products-and-services/Tarieven/Toeslagen_2013_NL_v2.pdf 1/2/14EnergyEnergy taxesBelgiumWalloniaBE3n/aTax Rates and Revenues for other Energy TaxesElectricityFunding renewable energy policyLarge industrial consumers (high-voltage) are exemptELIA (2013) Rates for Public Service Obligations and Taxes and Chargeshttp://www.elia.be/nl/producten-en-diensten/toegang/~/media/files/Elia/Products-and-services/Tarieven/Toeslagen_2013_NL_v2.pdf 1/2/14EnergyEnergy taxesElectricityNon-business useBelgiumAllBE2015Standard Rates of Excise Duties on Fuels and Electricity in BelgiumElectricityNon-business use22/MWhDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity)http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdf7/1/15Pollution & ResourcesLandfill TaxNon-hazardous generalBelgiumWalloniaBE32014Landfill Tax7676/tonneEuropean Environment Agency (2013) Typical Charge (Gate Fee and Landfill Tax) for Legal Landfilling of Non-hazardous Municipal Waste in EU Member States and Regions, February 2013http://www.eea.europa.eu/data-and-maps/figures/typical-charge-gate-fee-and Pollution & ResourcesLandfill TaxNon-hazardous generalBelgiumFlandersBE22014Landfill Tax8888/tonneEuropean Environment Agency (2013) Typical Charge (Gate Fee and Landfill Tax) for Legal Landfilling of Non-hazardous Municipal Waste in EU Member States and Regions, February 2013http://www.eea.europa.eu/data-and-maps/figures/typical-charge-gate-fee-and Pollution & ResourcesLandfill Tax/ Incineration TaxAllAllBelgiumAllBE20125353millionNational Bank of Belgium (2014) Belgostat Onlinewww.nbb.be/belgostat/PresentationLinker?Presentation=HTML&TableId=972000066&Lang=E1/25/14Pollution & ResourcesLandfill TaxNon-hazardous generalBelgiumAllBE2012Landfill Tax7676/tonneweighted average between flanders and walonia based on waste arisings.Pollution & ResourcesIncineration /MBT TaxHazardousBelgiumFlandersBE22014Incineration /MBT Tax88/tonneOVAM (2013), Wetgeving Milieuheffingen (Legislation Environmental Levies)www.ovam.be/jahia/Jahia/cache/offonce/pid/176?actionReq=actionPubDetail&fileItem=29811/24/14Pollution & ResourcesIncineration /MBT TaxCommercialBelgiumFlandersBE22014Incineration /MBT Tax88/tonneOVAM (2013), Wetgeving Milieuheffingen (Legislation Environmental Levies)www.ovam.be/jahia/Jahia/cache/offonce/pid/176?actionReq=actionPubDetail&fileItem=29811/24/14Pollution & ResourcesIncineration /MBT TaxRecycling residuesBelgiumFlandersBE22014Incineration /MBT Tax22/tonneOVAM (2013), Wetgeving Milieuheffingen (Legislation Environmental Levies)www.ovam.be/jahia/Jahia/cache/offonce/pid/176?actionReq=actionPubDetail&fileItem=29811/24/14Pollution & ResourcesIncineration /MBT TaxNon hazardousWith energy recoveryBelgiumWalloniaBE32014Incineration /MBT Tax1010/tonneRegion Wallonne, Moniteur Belge, 22.01.2014, pp.5494-5497Pollution & ResourcesIncineration /MBT TaxNon hazardousWithout energy recoveryBelgiumWalloniaBE32014Incineration /MBT Tax6161/tonneRegion Wallonne, Moniteur Belge, 22.01.2014, pp.5494-5497Pollution & ResourcesIncineration /MBT TaxNon hazardousUnauthorisedBelgiumWalloniaBE32014Incineration /MBT Tax183183/tonneRegion Wallonne, Moniteur Belge, 22.01.2014, pp.5494-5497Pollution & ResourcesIncineration /MBT TaxHazardousWith energy recoveryBelgiumWalloniaBE32014Incineration /MBT Tax2929/tonneRegion Wallonne, Moniteur Belge, 22.01.2014, pp.5494-5497Pollution & ResourcesIncineration /MBT TaxHazardousWithout energy recoveryBelgiumWalloniaBE32014Incineration /MBT Tax7373/tonneRegion Wallonne, Moniteur Belge, 22.01.2014, pp.5494-5497Pollution & ResourcesIncineration /MBT TaxHazardousUnauthorisedBelgiumWalloniaBE32014Incineration /MBT Tax733733/tonneRegion Wallonne, Moniteur Belge, 22.01.2014, pp.5494-5497Pollution & ResourcesIncineration /MBT TaxHazardousCo-incinerationBelgiumWalloniaBE32014Incineration /MBT Tax88/tonneRegion Wallonne, Moniteur Belge, 22.01.2014, pp.5494-5497EnergyEnergy taxesElectricityNon-business useCzech RepublicAllCZ2015Energy taxes281/MWhTransportVehicle TaxesRegistrationAllDenmarkAllDK2012132billionEuropean Commission (2015) Taxes in Europe Databasehttp://ec.europa.eu/taxation_customs/tedb/taxDetail.html?id=180/1424159127&taxType=Other+indirect+tax7/13/13TransportVehicle TaxesCirculationAllDenmarkAllDK2012101billionEuropean Commission (2015) Taxes in Europe Databasehttp://ec.europa.eu/taxation_customs/tedb/taxDetail.html?id=180/1424159127&taxType=Other+indirect+tax7/13/13TransportVehicle TaxesEurovignetteAllDenmarkAllDKn/aRoad user chargeExempt from road user charge are vintage lorries older than 35 years; military and defence vehicles; fire engines; state rescue services; police and road services.Duty vehicles less than 12 tonnes are not subject to the road user charge, but to a weight-based circulation tax.http://www.skm.dk/skattetal/satser/satser-og-beloebsgraenser/vaegtafgiftsloven/#tabel4TransportVehicle TaxesEurovignetteAllDenmarkAllDK2012Road user charge37751millionEuropean Commission (2015) Taxes in Europe Databasehttp://ec.europa.eu/taxation_customs/tedb/taxDetail.html?id=186/1424159127&taxType=Other+indirect+tax7/13/15TransportVehicle TaxesRegistration + CirculationAllDenmarkAllDKn/aFor the ad-valorem registration tax, the costs for certain security devices can be deducted; these include >3 airbags, ESP and ABS. There is a penalty for cars with no or only one airbag.For light-duty vehicles (2.5 tonnes) which are fit for goods transport by not having a window behind the drivers seat and in which there are no passenger seats behind the driver.The following vehicles are exempt from registration tax: freight vehicles larger than four tonnes; passenger vehicles and LDV used by state institutions; all fire engines, ambulances and hearses; vehicles owned by the royal family.Electric and hydrogen vehicles are exempt from registration tax until end of 2015. Passenger vehicles that are used combined for private and business purposes can have the registration tax reduced to 50%, provided that a set of complex regulations are complied with.European Commission (2015) Taxes in Europe Databasehttp://ec.europa.eu/taxation_customs/tedb/taxDetail.html?id=180/1424159127&taxType=Other+indirect+tax7/13/13EnergyEnergy taxesElectricityNon-business useDenmarkAllDK2015Energy taxes878118/MWhEnergyEnergy taxesElectricityNon-business useGermanyAllDE2015Energy taxes2121/MWhDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesElectricityAllEstoniaAllEEn/aEnergy taxesMain exemptions: Electricity used for certain industrial processes; Electricity when it accounts for more than 50% of the cost price of a product; and Electricity use in power plants to produce electrical energy.OECD/EEA (2013) OECD/EEA Database on Instruments used for Environmental Policy and Natural Resources Management http://www2.oecd.org/ecoinst/queries/index.htmEnergyEnergy taxesElectricityAllEstoniaAllEE2012Energy taxes3333millionData on Estonias transmission to Eurostat obtained through private communication with the Stockholm Environment Institute Tallinn Centre, EstoniaEnergyEnergy taxesElectricityNon-business useEstoniaAllEE2015Energy taxes44/MWhDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesElectricityNon-business useIrelandAllIE2015Energy taxes11/MWhDG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/energy_products/rates/excise_duties-part_ii_energy_products_en.pdfEnergyEnergy taxesElectricityBusiness useGreeceAllELn/aEnergy taxesElectricity of solar, wind, wave, tidal or geothermal origin is exempted. DG TAXUD (2015) Excise Duty Tables (Part II Energy products and Electricity), Situation as at 1 July 2015http://ec.europa.eu/taxation_customs/resources/documen