Central Statistics Office

Enviroment

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.

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)

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. 

 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).

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.

The geographical area of the Republic of Ireland.

The data is available annually from 1995 to 2021

Not applicable.

Million National Currency (MNAC)

The data refer to the calendar years.

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.

Not applicable.

No confidentiality policy applies to data

No confidentiality policy applies to data

The Environment Taxes release was done on 12 July 2022, 11am on the CSO website. 

https://www.cso.ie/en/releasesandpublications/ep/p-eaet/environmenttaxes2021/

Released to the public

See concept 8.1

CSO Website https://www.cso.ie/en/

CSO Website https://www.cso.ie/en/

CSO Website PX Stat https://data.cso.ie/

Not applicable.

Not applicable.

CSO Website https://www.cso.ie/en/

Not applicable.

Methodology section of latest environment tax release. https://www.cso.ie/en/methods/environment/environmenttaxes/

Not applicable.

This can be found on the methodology section of latest environment tax release. https://www.cso.ie/en/methods/environment/environmenttaxes/

The estimation is based on maintaining overall environment tax amounts from the NTL as control totals throughout the estimation procedure. The procedure itself follows the guidelines set out in the Eurostat publication, “Environmental taxes A statistical Guide, 2013 edition”. The Irish specific estimation procedure has been coded in SAS, this approach ensures the data and programming are maintained separately (unlike an Excel based solution). Thus new data that might involve revisions can be readily incorporated without contaminating the procedural aspects of the estimation. Accordingly the estimates are considered reliable

Quality assurance is set out in the quality report (https://www.cso.ie/en/media/csoie/methods/environmentaltaxes/Standard_SIMS_Quality_Report_for_Environment_Taxes_2021.pdf). This follows the general standard setout by the CSO for methods and quality.

See above sections 11 and section 13 for the Quality management and assessment breakdown.

Not applicable.

Not applicable.

Not applicable.

The main data sources are the NTL, the Use Table from Supply-Use Tables (SUT) compiled by National Accounts and CO₂ Emissions data available internally in Environment division. All these data sources are aggregate data. Environment Taxes are then estimated by a process that involves weighting NTL aggregates using weights derived from SUT and CO₂ Emissions aggregates for the relevant year. The weights applied depend on the particular type of tax, for example Energy taxes use both SUT and CO₂ Emissions weights with the latter applied to fuels. Significantly, only relevant products (rows) are selected from the UT to create weights for distributing NTL aggregate tax amounts. For example, for certain energy taxes Electricity and Gas (NACE 35) production is the row of the table chosen to compute weights to distribute the aggregate amount of tax across each industry using that product. This approach will be elaborated further below.

As stated the estimation is based on maintaining overall environment tax amounts from the NTL as control totals throughout the estimation procedure. The procedure itself follows the guidelines set out in the Eurostat publication, “Environmental taxes A statistical Guide, 2013 edition”. The Irish specific estimation procedure has been coded in SAS, this approach ensures the data and programming are maintained separately (unlike an Excel based solution). Thus new data that might involve revisions can be readily incorporated without contaminating the procedural aspects of the estimation. Accordingly the estimates are considered reliable.

Not applicable.

Not applicable.

There is no non-sampling error

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

There is no non-sampling error

Not applicable.

The last day of the reference period is 31/12/21 so when the data was released on 12/7/22 it was 6 months and 12 days later

The definition is looking for the last result but since that was added in the next section I assume you are looking for the first result. The first day of the reference period is 1/1/17 so when we submitted it on 21/04/23 it was 6 years 4 months and 21 days later

The last day of the reference period is 31/12/17 so when we submitted it on 21/04/23 it was 5 years, 4 months and 22 days later.

First sent on 21/04/23 with a deadline of 30/04/23

Not applicable.

Time maintained via NTL environment tax amounts and temporarily consistent estimation methods.

Not applicable - Only National level estimates compiled. Comparability with other countries is therefore not applicable.

Not applicable.

Maintained via NTL

Annually from 1995 to 2021

See main choerance and comparability section

See main choerance and comparability section

See main choerance and comparability section

See main choerance and comparability section

N/A Data is taken provisionally from National tax authority.

Revisions will be made annually as more up to date UTs become available. Indeed, the need for annual revisions based on more up to date UTs is highlighted in the Eurostat publication, “Environmental taxes A statistical Guide, 2013 edition”. For the 2019 return revisions are made to the years 2015, 2016 and 2017 based on the latest UT with the 2018 UT being provisional. Further revisions have been made for the years 2002 through 2015 on foot of the inclusion of Carbon Credits from 2006 and a correction relating to a double count of the Landfill Levy and Plastic bag Levy – the amounts however are relatively small and so do not substantially alter the overall taxes. Revision to years 2014 and 2015 affecting Energy taxes have also occurred due to the unavailability of up-to-date air emissions data to allocate some fuel taxes. To ameliorate this problem we have used the UT for 2018 (provisional estimates) and graduated air emissions from the 2014 to 2018 to provide a smooth transition.

Recently, methodological improvements have been incorporated into the Business Energy Use Survey. These improvements have induced significant revisions to our Environment Taxes estimates across the transport and warehousing sectors over the years 2013 to 2021.

See data revision - policy for details

Minor level revision

1995-2021 is final.

National Accounts

Annual

N/A

N/A

See attached document.

Not applicable.

We take the Use table weighting for exports amount of tax and further allocate it according to overseas tourism numbers of tourist to (tourist+buiness)

To comply with the spirit of EU Regulation (EU) 691/2011 we have endeavoured to make available a continuous series of environment tax estimates from 2000 onward. To facilitate this it has been necessary to compile the UTs for 2000 to 2007 under the NACE Rev. 2 classification as UTs for those years are currently only published in Ireland under the older NACE Rev. 1.1 classification of economic activity.

The methodology used to compile UTs under NACE Rev. 2 for 2000 to 2007 is not trivial. Firstly and obviously values for activity codes headings with a one-to-one match are copied directly, about 2/3rd’s of all matches were of this type. Where mismatches occur two methods are adopted. Specifically, many-to-one matches from NACE Rev. 1.1 to Rev 2. are simple aggregations. For one-to-many activity code headings matched from Rev. 1.1 to Rev 2 a split of the Rev. 1.1 amount was needed. The weights used to allocate the single NACE Rev. 1.1 amount in the UT to many NACE Rev 2 amounts was derived from the corresponding split of the United Kingdom’s UT for relevant year. Because of the two-way structure of the UT the allocation was applied both row wise and column wise to arrive at a valid two-way allocation. This highly intricate procedure was programmed in SAS to ensure the structure of the two-way transformations applied were identical across all years 2000-2007, in other words only the within year weights changed from year to year. The resulting NACE Rev. 2 UT was then used as described earlier to compile the environment taxes estimates for the years 2000 to 2007.

Backcast were also required for the year 1995 to 1999. These were generated using a time series model. Specifically we applied curvilinear time trend (PROC Forecast in SAS) to each reversed NACE Rev. 2 sub-series within the energy and transport tax categories. These values were then proportionately adjusted so that the within year totals for that tax category agreed with the value in the NTL.  

Not applicable

Not applicable.