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Generic Tax Name Excise duty - Carbon dioxide tax on certain energy products
Tax name in the national language Kuldioxidafgift af visse energiprodukter
Tax name in English Carbon dioxide tax on certain energy products
Member State DK-Denmark
Tax in force since 1992/05/15
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Statutory Notice No 321 of 4 April 2011 (CO2-afgiftsloven).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

Registered businesses.

 
Tax object and basis of assessment

The tax applies to gas, diesel, petrol, fuel oil, kerosene, electricity, gas, refinery gas and coal.

The CO2 tax has no separate administrative system but is linked to the energy laws on mineral oil, coal, electricity and natural gas.

CO2-emissions.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

-      Energy products used in commercial fishing vessels, vessels in foreign trade and aircraft.

-      Energy products covered by the EU-quota system.

-      Energy products delivered to diplomats and international organisations.

-      Energy products produced and consumed at refineries.

-      Coal and ignite used in steamships and steam trains.

-      Bio fuel used as motor propellant or heating purposes.

-      Business registered for VAT can obtain a lower-limt allowance. Such an allowance is only available if fuel consumption, for certain processes, exeeded 10% of a firm's overall energi consumption. Fuel for district heating can not obtain a lower limit allowance.

-      Business with energy‑intensive processing can obtain a further reimbursement if an agreement with the Ministry of Energy is made to undertake an energy‑saving plan.

-      Fuel used by business included in the EU CO2 quota system.

-      CO2 tax on goods used as motor fuels can not be reimbursed.

-      CO2 tax which contributes to the EC‑minimum rates can not be reimbursed.

-      Diesel with a low content of sulphur, gas, and electricity used in public transports.

 
Rate(s) Structure

The 2015 rate for following goods.

 

 

Gasoil and diesel oil:

0.451 DKK/l.

Fuel oil:

0.539 DKK/kg.

Fuel tar:

0.485 DKK/kg.

Kerosene:

0.451 DKK/l.

Coal:

452.1 DKK/t.

Petroleum coke:

516.0 DKK/t.

Lignite:

306.8 DKK/t.

Electricity:

(*)

Autogas (LPG):

0.274 DKK/l.

Gas (LPG):

0.508 DKK/kg.

Gas from refineries (mineral oils):

0.504 DKK/kg.

Natural gas:

0.384 DKK/Nm3.

Petrol

0.408 DKK/l.

Other goods under CN‑code 2713, 2714 and 2715:

 

          - with a water content of 27 % and above:

388.8 DKK/t;

          - with a water content of less than 27 %:

511.2 DKK/t.

 (*): From 2014 the duty on electricity is removed and is now part of Elafgiftsloven (Statutory Notice No. 310 of April 2011), this is done as part of the Growth Plan DK. This means that the duty on electricity and electrical heating are summarized into one.

The excise duty is subject to an annual indexation of 1.8 % in the period 2008-2015 calculated from the rates that were in force 1 October 2007. As of 2016, the excise duties on energy products are subject to annual indexation based on the net price index.

By Law no 527 of 12 June 2009 the duty experienced a discrete increase, valid from the 1 January 2010. The yearly regulation still applies.

 
Tax due date

Monthly.

 
Tax collector

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214au

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 5,709.30 DKK 0.30
2011 5,881.66 DKK 0.32
2010 5,821.90 DKK 0.32
2009 5,005.71 DKK 0.29
2008 5,056.44 DKK 0.28
2007 5,108.37 DKK 0.29
2006 5,085.70 DKK 0.30
2005 5,151.24 DKK 0.33
2004 4,928.29 DKK 0.33
2003 4,826.05 DKK 0.34
2002 4,624.47 DKK 0.33
2001 4,835.14 DKK 0.35
2000 4,882.92 DKK 0.37

Comments