1.1. Contact organisation
Czech Statistical Office
1.2. Contact organisation unit
Tourism and Environmental Statistics Unit
1.3. Contact name
Restricted from publication1.4. Contact person function
Restricted from publication1.5. Contact mail address
Český statistický úřad
Špálova 2685/1
400 11 Ústí nad Labem
Czech Republic
1.6. Contact email address
Restricted from publication1.7. Contact phone number
Restricted from publication1.8. Contact fax number
Restricted from publication2.1. Metadata last certified
4 June 20242.2. Metadata last posted
4 June 20242.3. Metadata last update
4 June 20243.1. Data description
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.
3.2. Classification system
Environmental tax revenue is broken down by:
A. type of environmental tax,
B. sector/industry of tax payer
A. Classification according to type of environmental tax
For analytical purposes, the environmental taxes are divided into four categories:
1. energy taxes (including CO2 taxes),
2. transport taxes,
3. pollution taxes,
4. resource taxes (excluding taxes on oil and gas extraction).
B. Environmental taxes by economic activity
Environmental tax revenues are allocated to the different tax payers:
• by economic activity according to the statistical classification of economic activities in the European Community (NACE Rev.2)
• households as consumers
• non-residents
• not allocated (impossible to be allocated to one of the categories mentioned above)
3.3. Coverage - sector
Environmental taxes by economic activity data cover taxes payable by all sectors of the economy: producers (economic activities by NACE), households as consumers as well as non-residents.
3.4. Statistical concepts and definitions
The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).https://ec.europa.eu/eurostat/web/products-manuals-and-guidelines/w/KS-GQ-23-016
3.5. Statistical unit
Data refer to environmental taxes collected by the government and payable by the different economic agents.
3.6. Statistical population
The target population are all production sectors by NACE, households as consumers and non-residents.
3.7. Reference area
Czech Republic
3.8. Coverage - Time
Energy taxes 2005 - 2022
Pollution taxes 2008 – 2022
Transport taxes 2008 - 2022
No resource taxes in the Czech Republic
3.9. Base period
Not applicable.
Million National Currency (MNAC)
The data refer to the calendar years.
6.1. Institutional Mandate - legal acts and other agreements
Statistics on environmental taxes are based on Regulation (EC) No. 691/2011 (Annex II) on European environmental economic accounts as amended by Regulation 538/2014, as well as legal acts in the area of national accounts. Data transmission became obligatory in September 2013. Before, Eurostat collected the data on a voluntary basis.
The basis for the national accounts tax aggregates is Table 9 "Detailed tax and social contribution receipts by type of tax or social contribution and receiving sub-sector including the list of taxes and social contributions according to national classification" of the ESA2010 transmission programme - Annex B of Regulation (EU) No. 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union. Moreover, Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000 on the recording of taxes and social contributions sets the rules for the data sources, time of recording and comparable treatment of taxes and social contributions assessed but unlikely to be collected.
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
Confidential data are protected under the Act on Statistical State Service in the Czech Republic.
7.2. Confidentiality - data treatment
General rules for non confidential data: an aggregation of 3 or more entities, the share of the highest value does not exceed 85% of the total. Confidential data are not disseminated nationally, data under the Regulation 691/2011 are reported to Eurostat with the confidentiality flag.
8.1. Release calendar
Data on environmental taxes are published yearly on the CZSO web site as soon as possible after Eurostat´s checking (shortened version).
8.2. Release calendar access
https://www.czso.cz/csu/czso/environmental-accounts
8.3. Release policy - user access
Not applicable
See concept 8.1
10.1. Dissemination format - News release
Ad-hoc release
10.2. Dissemination format - Publications
https://www.czso.cz/csu/czso/environmental-accounts
10.3. Dissemination format - online database
No online database
10.3.1. Data tables - consultations
Not applicable.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Not applicable
10.5.1. Metadata - consultations
Not applicable.
10.6. Documentation on methodology
No national documentation on methodology
10.6.1. Metadata completeness - rate
Not applicable.
10.7. Quality management - documentation
No document describing the measures to assure the quality of the environmental tax data
11.1. Quality assurance
No validation rules and other plausibility checks for the outputs of ETEA data compilation process except these in Eurostat questionnaire
11.2. Quality management - assessment
Initial input data are taken from administrative sources.
12.1. Relevance - User Needs
International organisations: EUROSTAT, OECD
Scientific institutes and universities: Charles University Environment Centre in Prague
Ministry of the Environment of the Czech Republic
12.2. Relevance - User Satisfaction
Not applicable.
12.3. Completeness
All mandatory data items are reported.
12.3.1. Data completeness - rate
100 %
13.1. Accuracy - overall
No deficiencies
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Not applicable
13.3.1. Coverage error
Not applicable.
13.3.1.1. Over-coverage - rate
Not applicable.
13.3.1.2. Common units - proportion
Road tax - administrative source - data from the Ministry of Finance on road taxe paid by natural and legal persons by NACE Rev.2 - full coverage
Water pollution fee - data on fees for the water pollution fee, paid by enterprises (individual data) acquired from Customs Authority (the body which is responsible for collecting of fees) - full coverage
Air pollution fee - data on fees for the air pollution fee paid by enterprises (individual data) acquired from Customs Authority (the body which is responsible for collecting of fees) - full coverage
Fees on vehicles registration (administrative fee) - data on the number of registrated cars by individual enterprises from Transport Research Centre -full coverage
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Not applicable.
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
Not applicable
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
T+16 months
14.1.1. Time lag - first result
No preliminary data
14.1.2. Time lag - final result
Final results in T+28 months for energy taxes, T+16 for transport and pollution taxes
14.2. Punctuality
30/04/2024
14.2.1. Punctuality - delivery and publication
04/2024 data deliveries to Eurostat, after Eurostat validation procces publication on national level
15.1. Comparability - geographical
There are no taxes described in the handbook on environmental taxes that are not covered or deliberately excluded from our ETEA data and no taxes beyond those mentioned in the handbook.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
Pollution taxes:
Air pollution fee: In 2012, the new Air Protection Act was adopted. The thresholds for air pollution charges have been changed, so some small polluters (especially from the manufacturing industry) no longer have to pay the fees. This new act also provided new rates of pollution charges, which are increasing from 2013 to 2021. For this reason, there may be possible limitations in the use of data for comparisons over time.
Transport taxes:
Road tax: In 2022, the road tax was amended. Road tax has been completely abolished for cars and vans up to 12 tonnes. The road tax for trucks over 12 tons has been fundamentally reduced. For this reason, there is a limitation for comparisons between years 2021 and 2022.
15.2.1. Length of comparable time series
Data on air pollution fee may be non comparable from 2013 to 2021 due to a new legislation (see point 15.2.).
Data on transport tax are non comparable between years 2021 and 2022 due to a new legislation (see point 15.2.).
15.2.2. Comparability - over time detailed
| Tax type |
Reference period |
Reasons for breaks |
|
|
|
|
|
|
|
|
|
|
|
|
15.3. Coherence - cross domain
There is a cooperation with national accounts experts to ensure all environmental taxes are properly listed and classified in the NTL and are coherent with ETEA data.
15.3.1. Coherence - sub annual and annual statistics
Not applicable
15.3.2. Coherence - National Accounts
Environmental tax statistics is fully coherent with national accounts data.
15.3.2.1. Coherence - National Accounts detailed
| Tax type |
Discrepancy |
Size of discrepancy |
Reasons |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
15.4. Coherence - internal
No consistency issues related to ETEA data
No direct response burden, data are taken from administrative sources and in case of energy taxes data are compiled on the base of SUT and acruals from administrative source.
0,2 full-time equivalents of work are required to compile the ETEA data at the CZSO.
17.1. Data revision - policy
There is no revision policy for compilation of ETEA data except energy taxes which are compiled on the base of NA.
In 2020, a revision of national accounts took place, and the Czech Statistical Office took also opportunity to incorporate other improvements to national accounts.
This revision affected also supply and use tables, which the structure of energy taxes is derived from.
In case of NACE 24 energy tax allocation methods were unified. Originally, a simplified allocation method was used for years in the simplified (less detailed) two-digit CPA classification (preliminary and revision versions). In Revision 2020, we also applied a more sophisticated method for these versions. Before the revision, this method was used only in software-estimated semi-definitive and definitive versions.
The change in the allocation to NACE 24 changed the structure of other NACEs as the total amount of energy taxes did not change.
In 2014 partly new structure of intermediate consumption was used for the first time. The changes of structure are caused by better estimation of energy commodities according to the data in physical units from Energy statistics unit. They have no effect on the total values of intermediate consumption by industries. Consequently, input data for energy tax revenue calculation was affected. The effect of these changes can be seen as increases and decreases of tax revenues in some economic activities.
Above mentioned reasons may cause changes in the structure of energy taxes by economic activity.
In 2020, payments for emission allowances were divided according to economic activity for the entire period 2011 - 2018. Previously, payments for emission allowances were in the item Not allocated.
In 2021, payments for fees on vehicles registration (administrative fee) - were divided according to economic activity for the entire period 2010 - 2019. Previously, payments for vehicles registration were in the item Not allocated.
In 2023, payments for fees on vehicles registration (administrative fee) - were revised for the entire period 2010 - 2019 due to the new data source - the Transport Research Centre - data on the number of the car registration by type and by individual enterprice.
17.2. Data revision - practice
Not applicable
17.2.1. Data revision - average size
Not applicable
17.2.2. Status of data
Transmitted data can be considered as final except energy taxes due to a preliminary version of national accounts data which are energy taxes distribution based on. Next revision is expected in line with the regular revision of NA data.
18.1. Source data
Administrative sources, national accounts data - supply and use tables, data on imports
18.1.1. Source data detailed
|
|
Tax Name/ESA Code |
Source data for compiling tax revenue by payer |
| Energy taxes |
Excise Duty on Mineral Oils D2122C Detail C01 D214A Detail C01 |
- data on excise duties on mineral oils accruals from Ministry of Finance, - supply and use tables |
| Tax on Natural Gas and Some Other Gases D2122C Detail C07 D214A Detail C07 |
- data on tax on natural gas and some other gase from Ministry of Finance, - supply and use tables |
|
| Tax on Solid Fuels D2122C Detail C08 D214A Detail C08 |
- data on tax on solid fuels from Ministry of Finance, - supply and use tables |
|
| Tax on Electricity
|
- data on tax on electricity from Ministry of Finance, - supply and use tables |
|
| Tax on emission allowances D29F Detail C06 |
- accruals of tax on emission allowances from ESAP2GOV_NTL dataset - data on imports |
|
| Transport taxes
|
Road tax D29B Detail C01 |
- data from the Ministry of Finance on road taxes paid by natural and legal persons broken down by NACE Rev. 2 economic classes (NACE code assigned by the Czech Statistical Office) and by institutional sectors, - data on road tax accruals from ESAP2GOV_NTL dataset - data from P 5-01 surveys item “Taxes and Fees” (part A025, row 19) broken down by NACE Rev. 2 in the sectors S.11 and S.14, - total data of the item D.29 in the sectors S.12, S.13 and S.15. |
| Fee for Entry to Chosen Places on Motor Vehicle D59F Detail C02 D29A Detail C04 |
accruals of Fee for Entry to Chosen Places on Motor Vehicle from ESAP2GOV_NTL dataset |
|
| Fee on car registration D214D Detail C01 |
accruals of Fee on car registration from ESAP2GOV_NTL dataset data from the Transport Research Centre - data on the number of car registration by type of the car and individual enterprices data on gross fixed capital formation by NACEs
|
|
| Pollution taxes |
Water pollution fee D29F Detail C01
|
- accruals of fees for water pollution fee from ESAP2GOV_NTL dataset - data on fees for the water pollution fee, paid by enterprises (individual data) acquired from Customs Authority, the body which is responsible for collecting of fees |
| Underground water pollution fee D29F Detail C04 |
- accruals of fees for underground water pollution fee from ESAP2GOV_NTL dataset |
|
| Air pollution fee
D29F Detail C02
|
- accruals of fees for air pollution fee from ESAP2GOV_NTL dataset - data on fees for the air pollution fee paid by enterprises (individual data) acquired from Customs Authority, the body which is responsible for collecting of fees |
|
| Fee for support of collection, processing, reuse and disposal of chosen automobile wrecks (since 2009) D214D Detail C02
|
- accruals of fees for support of collection, processing, reuse and disposal of chosen automobile wrecks from ESAP2GOV_NTL dataset |
|
| Resource taxes |
No resource taxes in the Czech republic |
|
18.2. Frequency of data collection
Data are collected annually.
18.3. Data collection
Data from outside organisation are provided via e-mail according to an agreed schedule. Responsible persons are established. If the source data are not available according to an agreed schedule we contact outside organisation on the higher level
18.4. Data validation
Data from administrative sources are checked, sum of the individual records must be equal to accruals from ESAP2GOV_NTL dataset. New data would be requested in case of unsatisfactory data quality.
18.5. Data compilation
-
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of imputation methods
| Tax type |
Reference years |
Method for breaking down revenue to payer |
||||||||||
| Energy tax: Excise Duty on Mineral Oils |
2005 - 2022 | First, commodities according to Classification of Product by Activity (CZ-CPA) were assigned to the tax: - excise duty on mineral oils - CZ-CPA 192, Energy taxes are levied on total consumption of these commodities with a few exceptions that are however negligible from the point of view tax revenue level. Next energy taxes based on supply and use tables were allocated to certain uses proportionally to uses in producer prices. The only exception was inventories where energy taxes aren’t allocated. |
||||||||||
| Energy tax:Tax on Natural Gas and Some Other Gases |
2008 - 2022 | First, commodities according to Classification of Product by Activity (CZ-CPA) were assigned to the tax: - tax on natural gas and some other gases - CZ-CPA 352, Energy taxes are levied on total consumption of these commodities with a few exceptions that are however negligible from the point of view tax revenue level. Next energy taxes based on supply and use tables were allocated to certain uses proportionally to uses in producer prices. The only exception was inventories where energy taxes aren’t allocated. |
||||||||||
| Energy tax:Tax on Solid Fuels |
2008 - 2022 |
First, commodities according to Classification of Product by Activity (CZ-CPA) were assigned to the tax:
- tax on solid fuels - CZ-CPA 051, CZ-CPA 052, CZ-CPA 099 and CZ-CPA 192. Energy taxes are levied on total consumption of these commodities with a few exceptions that are however negligible from the point of view tax revenue level. Next energy taxes based on supply and use tables were allocated to certain uses proportionally to uses in producer prices. The only exception was inventories where energy taxes aren’t allocated. |
||||||||||
| Energy tax:Tax on Electricity |
2008 - 2022 | First, commodities according to Classification of Product by Activity (CZ-CPA) were assigned to the tax: - tax on electricity - CZ-CPA 351, Energy taxes are levied on total consumption of these commodities with a few exceptions that are however negligible from the point of view tax revenue level. Next energy taxes based on supply and use tables were allocated to certain uses proportionally to uses in producer prices. The only exception was inventories where energy taxes aren’t allocated. |
||||||||||
| Energy tax: Tax on emission allowances | 2011-2012 |
As for the years 2011 and 2012, this tax was related to the exclusive production of electricity. By changing the law on inheritance tax, gift tax and real estate transfer tax the gift tax on free transfer of emission allowances acquired by electricity producers was introduced in the years 2011 and 2012. The gift tax on free transfer of emission allowances was assigned to NACE code 35 and marginally also to NACE B05 due to secondary activity of lignite mining companies. | ||||||||||
| Energy tax: Tax on emission allowances |
2013-2022 |
The split for the time series since 2013 is derived from the NACE structure of import of emission allowances by national operators (polluters). |
||||||||||
|
|
||||||||||||
| Transport tax: Road tax | 2008-2022 | Road tax vector by legal persons from Ministry of Finance broken down by NACE Rev. 2 classes and sectors was allocated to sector S.11 – non-financial corporations (eventually S.12 – financial corporations, S.13 – general government and S.15 - non-profit institutions serving households) and natural persons’ vector was allocated to S.14 sector of households. Since data from Ministry of Finance about road tax paid total broken down by NACE classes was not equal to 2016 road tax accruals the acquired vectors broken down by NACE Rev. 2 were used as distribution key of road tax accrual for 2016. The estimated vectors of paid road tax by NACE Rev. 2 classes in S.11 non-financial enterprises (resp. S.12, S.13 and S.15) and S.14 households sectors were compared with source data from D.29 other taxes on production group from P 5-01 survey containing road tax among others (resp. total data about D.29 in sectors S.12, S.13 and S.15). If estimated road tax was higher than D.29 in sectors S.12, S.13 and S.15, it was reduced and added to the sector S.11. After that, in the sector S.11, concerning classes where estimated tax level was higher, the tax value was reduced and the difference was added to the NACE 49. Finally estimated road taxes for S.11 (eventually S.12 – financial corporations, S.13 – general government and S.15 - non-profit institutions serving households) and S.14 sectors were summed up. The values of the road taxes for the whole economy broken down by NACE Rev. 2 codes (120 classes) result from these calculations. |
||||||||||
| Transport tax: Fee for Entry to Chosen Places on Motor Vehicle | 2008-2022
|
Fee for entry to chosen places and city districts on motor vehicle in ESAP2GOV_NTL dataset is divided into 2 tax groups: - D.29 – Other taxes on production, - D.59 – Other current taxes. Data from D.59 was allocated to households. In case of data from D.29 an appropriate distributional key was not defined. That is why the whole sum was assigned to not allocated item. This approach was used for the whole time series. |
||||||||||
| Transport tax: Fee on car registration | 2008-2009
2010-2022
|
Owners of cars - households and companies - are obliged to pay administrative fee when a car is registered. Data on administrative fee on car registration is not available separately but is part of total amount of administrative fees. Therefore, car registration tax is estimated at National accounts department. That is why the whole sum was assigned to not allocated item. This approach was used for years 2008 and 2009.
Owners of motor vehicles are obliged to pay administrative fee when a vehicle is registered. Data on administrative fee on vehicle registration is not available separately but is part of total amount of administrative fees. Therefore vehicle registration tax is estimated and estimated amount is excluded from total amount of administrative fees and recorded under item D.214 (rest of administrative fees is recorded as P.131, D.29 and D.59). Registration fee is estimated as follows: Number of registrations multiplied by tax rate multiplied by coefficient of exemption Computation is done for each type of vehicle separately due to different rates of taxes. Following types of vehicles are distinguished:
As selected registrations of vehicles are exempted of taxes (e.g. registrations done by disabled people, registrations of inherited cars) coefficient of exemption is included in the calculation. Value of coefficient 1 means no exemption, value 0.9 means that 10 % of registrations are exempted. This coefficient was estimated in cooperation with experts because no data is available. These taxes are paid by households and companies when vehicles are being registered. They are recorded as final household consumption expenditure and gross fixed capital formation in expenditure approach to GDP. Allocation of the tax The tax was allocated to NACE Rev. 2 using data on the number of registered vehicles from the Transport Research Centre. Registrations for which the ID number was not stated were considered to be vehicle registrations by private persons and allocated to households. |
||||||||||
| Pollution tax: Water pollution fee | 2008-2022 | Individual data from Customs Authority, the single payments of the fee by the entity. also contain ICO – identification number of the entity. For each company (ICO), we assigned NACE code in accordance with the classification of enterprise for the processing of national accounts. Then we calculate the proportion of the fee for each NACE code and these shares were used as the key for the distribution of the accrual amount from ESAP2GOV_NTL dataset. | ||||||||||
| Pollution tax: Underground water pollution fee | 2008-2022 | The whole sum of fee was assigned to households, because taxpayers of this fee are predominantly households. | ||||||||||
| Pollution tax: Air pollution fee | 2008-2022 | Individual data from Customs Authority, the single payments of the fee by the entity, also contain ICO – identification number of the entity. For each company (ICO), we assigned NACE code in accordance with the classification of enterprise for the processing of national accounts. Then we calculate the proportion of the fee for each NACE code and these shares were used as the key for the distribution of the accrual amount from ESAP2GOV_NTL dataset. | ||||||||||
| Pollution tax:Fee for support of collection, processing, reuse and disposal of chosen automobile wrecks |
2009-2022
|
This fee relates to the registration of vehicles imported from abroad or first re-registration of the vehicle. With a view to fee nature we expect that taxpayers of this fee are predominantly households so the whole amount of fee was assigned to households. This approach was used for the whole time series. |
18.5.3. Compilation of estimations
Data are reported just for years when basic data (e.g. SUT for the NACE breakdown) are available.
18.5.4. Compilation of revenue payable by non-residents
Only excise duty on mineral fuels (energy tax) is paid by non – residents and this is allocated by consumption of mineral oils (fuels) to the category non residents.
18.5.5. Compilation of revenue broken down by payer for years before 2008
We are not planning to calculate data broken down by payer for years before 2008.
18.6. Adjustment
Initial data source is the national accounts data, so we do not need to make any adjustment to comply this data with ESA
18.6.1. Seasonal adjustment
Not applicable.
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.
The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).https://ec.europa.eu/eurostat/web/products-manuals-and-guidelines/w/KS-GQ-23-016
Data refer to environmental taxes collected by the government and payable by the different economic agents.
The target population are all production sectors by NACE, households as consumers and non-residents.
Czech Republic
The data refer to the calendar years.
No deficiencies
Million National Currency (MNAC)
-
Administrative sources, national accounts data - supply and use tables, data on imports
See concept 8.1
T+16 months
There are no taxes described in the handbook on environmental taxes that are not covered or deliberately excluded from our ETEA data and no taxes beyond those mentioned in the handbook.
Pollution taxes:
Air pollution fee: In 2012, the new Air Protection Act was adopted. The thresholds for air pollution charges have been changed, so some small polluters (especially from the manufacturing industry) no longer have to pay the fees. This new act also provided new rates of pollution charges, which are increasing from 2013 to 2021. For this reason, there may be possible limitations in the use of data for comparisons over time.
Transport taxes:
Road tax: In 2022, the road tax was amended. Road tax has been completely abolished for cars and vans up to 12 tonnes. The road tax for trucks over 12 tons has been fundamentally reduced. For this reason, there is a limitation for comparisons between years 2021 and 2022.