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Generic Tax Name Excise duty - Sulphur
Tax name in the national language Afgift af svovl
Tax name in English Excise duty on sulphur
Member State DK-Denmark
Tax in force since 1995/06/14
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

Law on excise duty on sulphur, see Statutory Notice No 335 of 18 March 2015, and later amendments.

 
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 sulphur (S) content in the following energy products if the sulphur content is above 0.05 %: gas oil and diesel oil, fuel oil, fuel tar, kerosene, coal, petroleum coke, lignite, petrol (leaded and unleaded), auto gas (LPG), gas (LPG), gas from refineries (mineral oils), natural gas.

The sulphur (S) content in: wood, straw, waste etc. used for energy purposes in plants with a capacity of 1,000 kW and more.

Instead of paying tax on the sulphur content in the above mentioned energy products, businesses can choose to pay excise duty of the sulphur dioxide (SO2) emissions into the air.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

Diplomatic services and international organisations are exempt from the excise duty.

Goods with sulphur content liable to duty used in aircraft and commercial vessels.

Mineral oils for technical purposes.

The excise duty of sulphur extracted from smoke, etc., can be reimbursed if the business pay excise duty of the sulphur content in the energy products.

 
Rate(s) Structure

The following goods with a sulphur content of above 0.05 %

  • Gas oil and diesel oil
  • Fuel oil, fuel tar etc.
  • Kerosene
  • Petroleum
  • Coke
  • Lignitein the mentioned energy products
  • Petrol (leaded and unleaded)
  • Auto gas and gas (LPG)
  • Gas from refineries (mineral oils)
  • Natural gas
DKK 23.0 per kg SO2
Sulphur dioxide air emissionsĀ 
DKK 11.5 per kg SO2

Wood products, straw, waste etc., used for energy purposes in plants with a capacity of 1,000 kW and more. If the air emissions of sulphur dioxide is not measured, the tax is calculated from the business' consumption of the following goods used for energy purposes:

DKK 46.1/ton wood

DKK 26.5/ton straw

DKK 10.4/ton waste

DKK 0.81/GJ for other fuels

 
Tax due date

Registered businesses are required to declare to the tax and customs service the taxable amount in the energy products released or emitted into the air at the end of each tax period (the month) and at the latest by the 15th day of the following month. The excise duty must be paid before the 15th of the following month.

 
Tax collector
 
Special features

Manufacturers and businesses that use wood, straw, waste, etc. for energy purposes are required to register with the tax and customs service. Businesses with a sulphur treatment plant or storage capacity of at least 1,000 tonne or 1,000 mĀ³ can register with the tax and customs service. Registered businesses can receive goods liable to duty from other registered businesses and abroad without paying the excise duty.

 
Economic function







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Environmental taxes



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Tax revenue
ESA95 code d214azm

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 43.93 DKK 0.00
2011 47.82 DKK 0.00
2010 47.56 DKK 0.00
2009 67.64 DKK 0.00
2008 81.52 DKK 0.01
2007 108.19 DKK 0.01
2006 68.87 DKK 0.00
2005 76.01 DKK 0.01
2004 115.35 DKK 0.01
2003 190.66 DKK 0.01
2002 122.59 DKK 0.01
2001 109.20 DKK 0.01
2000 164.46 DKK 0.01

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