Environmental taxes by economic activity (NACE Rev. 2) (env_ac_taxind2)

National Reference Metadata in Single Integrated Metadata Structure (SIMS)

Compiling agency: Statistics Iceland


Eurostat metadata
Reference metadata
1. Contact
2. Metadata update
3. Statistical presentation
4. Unit of measure
5. Reference Period
6. Institutional Mandate
7. Confidentiality
8. Release policy
9. Frequency of dissemination
10. Accessibility and clarity
11. Quality management
12. Relevance
13. Accuracy
14. Timeliness and punctuality
15. Coherence and comparability
16. Cost and Burden
17. Data revision
18. Statistical processing
19. Comment
Related Metadata
Annexes (including footnotes)
 



For any question on data and metadata, please contact: Eurostat user support

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1. Contact Top
1.1. Contact organisation

Statistics Iceland
1.2. Contact organisation unit

Business statistics
1.5. Contact mail address


2. Metadata update Top
2.1. Metadata last certified 19/04/2023
2.2. Metadata last posted 19/04/2023
2.3. Metadata last update 19/04/2023


3. Statistical presentation Top
3.1. 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).
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

Iceland
3.8. Coverage - Time

Energy taxes: 1998 - 2020

Transport taxes: 2007 - 2020

Pollution taxes: 1995 - 2020

Resource taxes: 1995 - 2020

 

 
3.9. Base period

Not applicable.


4. Unit of measure Top

Million National Currency (MNAC)


5. Reference Period Top

The data refer to the calendar years.


6. Institutional Mandate Top

Statistics Iceland is the National Statistical Institute of Iceland. Statistics Iceland has ISO 27001 security certification for its operations and places great emphasis on security issues in all respects. In addition, the production of official statistics is in line with the principles of the European Code of Practice, which is also the foundation of the quality system of the organization.
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. Confidentiality Top

Statistics Iceland rules of procedure for treating confidential data: https://statice.is/about-statistics-iceland/laws-and-regulations/statistics-icelands-rules-of-procedure-for-treating-confidential-data/

There are not confidentiality issues in the results Iceland presents in this ETEA data collection
7.1. Confidentiality - policy

Statistics Iceland ´s rules of procedure for treating confidential data was followed (https://statice.is/about-statistics-iceland/laws-and-regulations/statistics-icelands-rules-of-procedure-for-treating-confidential-data/)

 

 
7.2. Confidentiality - data treatment

No special measures were needed to protect confidentiality of the data when aggregated results were produced


8. Release policy Top
8.1. Release calendar

National release calendar for ETEA data has not been published. The data were published (for the first time) on the web-page of Statistics Iceland in December 2022. The 2021 data will be published on the web-page of Statistics Iceland in May 2023. 
8.2. Release calendar access

National release calendar for ETEA data has not been established yet.
8.3. Release policy - user access

Statistics Iceland rules on statistical releases can be found here: https://statice.is/publications/news-archive/rules-on-statistical-releases/

 


9. Frequency of dissemination Top

Yearly


10. Accessibility and clarity Top
10.1. Dissemination format - News release

No press releases have been scheduled yet
10.2. Dissemination format - Publications

Environmental taxes in Iceland 2007-2020

Environmental taxes in Iceland by tax category 2007-2021

Fishing fee 2011-2021

https://statice.is/statistics/environment/green-economy/environmental-taxes/
10.3. Dissemination format - online database

Environmental taxes in Iceland 2007-2020: https://px.hagstofa.is/pxen/pxweb/en/Umhverfi/Umhverfi__6_graenahagkerfid__1_umhverfisskattar/UMH51001.px

Environmental taxes in Iceland by tax category 2007-2021: https://px.hagstofa.is/pxen/pxweb/en/Umhverfi/Umhverfi__6_graenahagkerfid__1_umhverfisskattar/UMH51002.px

Fishing fee 2011-2021: https://px.hagstofa.is/pxen/pxweb/en/Umhverfi/Umhverfi__6_graenahagkerfid__1_umhverfisskattar/UMH51010.px
10.3.1. Data tables - consultations

Not applicable.
10.4. Dissemination format - microdata access

Users who require data that are not published in Statistics Iceland´s webpage can send a written enquire to Statistics Iceland. Tailored statistics are charged according to a regulation on prices for Statistics Iceland’s services.
10.5. Dissemination format - other

No other dissemination format has been used
10.5.1. Metadata - consultations

Not applicable.
10.6. Documentation on methodology

Documentation on methodology (in Icelandic) has been published: http://hagstofan.s3.amazonaws.com/media/public/2022/2f7421f7-42d4-47ac-b5ab-d488e523222a.pdf
10.6.1. Metadata completeness - rate

The metadata document (in Icelandic) is complete
10.7. Quality management - documentation

Quality management is bfiefly addressed in the metadata document (http://hagstofan.s3.amazonaws.com/media/public/2022/2f7421f7-42d4-47ac-b5ab-d488e523222a.pdf)


11. Quality management Top
11.1. Quality assurance

The quality system of Statistics Iceland is based on the 15 principles of the European Statistics Code of Practice. In addition Statistics Iceland operates an information security management system based on ISO/IEC 27001:2013

In this ETEA compilation process, direct allocation based on data on the tax base was usually used to allocate each environmental tax revenues to paying economic activites. Care was taken to take into account different tax rates (for example when tax rate depends on vehicle weight or CO2 emission) and tax exemptions.

In order to evaluate if different tax rate and possible tax exemptions was taken into account, the sum of "use of tax base" multiplied by effective tax rate was compated to National Accounts data for a given tax. 

 
11.2. Quality management - assessment

The main data sources are AEA-related data (which my college in Statistics Iceland is responsible for and we discuss regulary), Iceland Revenues and Customs, and The Icelandic Recycling Fund. I have direct contact to a specialist in both the Iceland Revenue and Custom and the Icelandic Recycling Fund. I have discussed the quaility of the data with both of them.

 


12. Relevance Top

Not applicable.
12.1. Relevance - User Needs

We are aware of the following user groups:

The government (The ministry og finace and economic affairs).

The media: the environmental taxes were published and discussed in at least one of the newspapers.

Trade unions: in particular NACE breakdown of payers of environmental taxes.

 
12.2. Relevance - User Satisfaction

Not applicable.
12.3. Completeness

All neeted statistics are available.
12.3.1. Data completeness - rate

Not applicable.


13. Accuracy Top
13.1. Accuracy - overall

There are no known major deficiencies in the data
13.2. Sampling error

Not applicable.
13.2.1. Sampling error - indicators

Not applicable.
13.3. Non-sampling error

Incomplete datasets for some taxes in the early years (see 15.2 in this quality report for details) result in lower accuraty in allocating to industries and households. 
13.3.1. Coverage error

Not applicable.
13.3.1.1. Over-coverage - rate

Not applicable.
13.3.1.2. Common units - proportion

Not applicable.
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

For most of the data processing, linked SQL VIEWS are used to process the data, and the processing error is less likely to occur that way than if the processing requires a lot of "cut-and-paste" steps. 

 
13.3.5. Model assumption error

Not applicable.


14. Timeliness and punctuality Top
14.1. Timeliness

All data for year n are available in October of year n+1
14.1.1. Time lag - first result

First preliminary results for year n could most likely be available in April of year n+1
14.1.2. Time lag - final result

All data for year n are available in October of year n+1
14.2. Punctuality

Not applicable
14.2.1. Punctuality - delivery and publication

Not applicable.


15. Coherence and comparability Top
15.1. Comparability - geographical

No issues of geographical comparability
15.1.1. Asymmetry for mirror flow statistics - coefficient

Not applicable.
15.2. Comparability - over time

No break in series
15.2.1. Length of comparable time series

2007-2021 (please see details in 15.2.2)
15.2.2. Comparability - over time detailed

Tax type

Reference period

Reasons for breaks

 Energy tax: Transport equlizing duties

 2003 - 2021

Limited information to allocate tax to industries for years prior to 2003. Thus, NACE breakdown for year 2003 was used to estimate NACE breakdown for years 2001 and 2002. 

 Transport tax: taxes on cars, kilometer

 2007 - 2021

Limited information to allocate tax to industries for years prior to 2007. Thus, NACE breakdown for year 2007 was used to estimate NACE breakdown for years 2005 and 2006

Transport tax: Excise duties, automobiles

 2001-2021

Limited information to allocate tax to industries for years prior to 2001. Thus, NACE breakdown for year 2001 was used to estimate NACE breakdown for years 1995-2001

Energy tax: CO2 taxes

2012 - 2021

The first year of CO2 tax in Iceland is 2010. The Icelandic customs tariff was updated in year 2012 and data for year 2012 and on are based in the new custom tariff classification. NACE brekdown of years 2010-2011 are based on 2012 data. 
15.3. Coherence - cross domain

I worked closely with my National accounts colleges this year to try to make sure the NTL and ETEA data on environmental taxes are coherent. 
15.3.1. Coherence - sub annual and annual statistics

Not applicable
15.3.2. Coherence - National Accounts

We have put efford in trying to make sure the NTL and ETEA data on environmental taxes are coherent. 

Total ETS is higher in NTL than in the ETEA data. This may result from the assumption in ETEA that, when resident units pay tax to other countries, the amount is ignored (and thus is not accounted for in ETEA).
15.3.2.1. Coherence - National Accounts detailed
15.4. Coherence - internal

Not applicable


16. Cost and Burden Top

Around 1-2 months of full-tíme position for one person


17. Data revision Top
17.1. Data revision - policy

Every year, we will make sure we add data on new environmental taxes. If new and or better data become available, revision will be done. 

In all revisions, Statistic Iceland´s revision policy will be followed (please see https://statice.is/about-statistics-iceland/revision-policy/)
17.2. Data revision - practice

There is no plan on major revision for this data compilation.

When revision will occur, Statistic Iceland´s revision policy will be followed (please see https://statice.is/about-statistics-iceland/revision-policy/)
17.2.1. Data revision - average size

1) A new tax on fluor gases was introduced in 2020. This tax was not included in the last data compilation. The data for 2020 have been revised, now including the tax on f-gases. Total amount of the tax is less than 100 million ISK per year, thus this is a relatively small revison.

 

2) Data for pollution taxes for years 2007-2020 have been revised. The biggest effects are on NACE A01 and NACE O84. Certain type of plast "Multi-ply, coextruded, coloured film (bale-wrapping plastic) of ethylene polymers" has a relatively high pollution tax. This product is mostly used by farmers, who thus pay the tax. Big portion of this products is on the other hand collected by local government for recycling and this resulted in mis-classification in data from the Icelandic Recycling fund (the tax was recorded as tax on O84 instead of A01). This has now been corrected.

 

 

 
17.2.2. Status of data

The transmitted data can be considered as final


18. Statistical processing Top
18.1. Source data

Data set is based on administrative data sources
18.1.1. Source data detailed

 

Tax Name/ESA Code

Source data for compiling tax revenue by payer

Energy taxes

 Excise duties, petrol and oil

NACE allocation is based on Air emission account data. In addition information from "Iceland Revenue and Customs" are used to get information on which goods bear the tax (and thus which AEA data are to be included).

 Specific excise on petrol

NACE allocation is based on Air emission account data. In addition information from "Iceland Revenue and Customs" are used to get information on which goods bear the tax (and thus which AEA data are to be included).

 Specific excise on oil

NACE allocation is based on Air emission account data. In addition information from "Iceland Revenue and Customs" are used to get information on which goods bear the tax (and thus which AEA data are to be included).

 Transport equlizing duties

For oil products: Data on import and export are used to calculate quantitiy of goods for transport equlizing duties on oil. The AEA data are used to calculate the fraction each sector purchases each year, and the fraction-values (f-values) in conjunction with data on total amount of goods (from import and export) and tax-rates for different type of goods are used to distribute the tax on the industry sectors. Data on tax rate come from "Iceland Revenue and Customs". 

For electicity: National Energy Authority provide data on usage by user group

 Excise duties, electricity

National Energy Authority provide data on usage by user group of both electricity and geothermal water

Excise duties, n.e.c.

Data on import and export are used to calculate quantitiy of goods for CO2 taxes. The AEA data are used to calculate the fraction each sector purchases each year, and the fraction-values (f-values) in conjunction with data on total amount of goods (from import and export) and CO2 tax-rates for different type of goods are used to distribute the tax on the industry sectors. Data on tax rate come from "Iceland Revenue and Customs". 
Taxes regarding electricity

This tax is payed by only one industry
ETS

Data on number of allowances (including freely allocated units) come from the Environmental Agency of Iceland. The market price for purchased allowances are calculated from data found here: https://www.eex.com/en/market-data/environmental-markets/eua-primary-auction-spot-download. Only data on auctions that Iceland participated in were used when average price per year was calculated.

Transport taxes

 

 

 

 Excise duties, automobiles

Iceland revenue and customs provided data on amount per each imported vehicle ID. Air emission account data provided information on ownership on each individual vehicle,

 Specific tax on harbour services

This tax is payed by only one industry

 Specific tax on airport services

This tax is payed by households only

 Taxes on owners of ships, development

This tax is payed by only one industry

 Taxes on cars,  size

Air emission account data and Icelandic Transport Authority
 Taxes on cars,  kilometer Data on specifications of individual vehicles (weight and usage), distance driven and ownership of vehicle:  Icelandic Transport Authority
 Taxes on ships This tax is payed by only one industry
 Taxes on cars Information on CO2 emission, vehicle weight and ownership of vehicle: air emssion account data (initial data source: Icelandic Transport Authority). List of tariffs (where CO2 emission and vehicle weight affect the tariffs): published laws

Pollution taxes (and taxes on f-gases (E))

 Sanitation tax

 This tax is payed by housholds only.

 Excise, enviromental duties

"Excise, enviromental duties" is a tax on various products that need to be handled in order to recycle/reuse the material after use. In addition, for some reason taxes on f-gases (an E-tax) is included in this tax.

"Iceland Recycling fund" and "Recycling Ltd" publish information on annual amount associated with each waste category.

"Recycling Ltd" collects non-reusable drinking bottles and cans only and it is assumed that this tax can be allocated to housholds.

"Icelandic Recycling fund" handles various waste categories and information on amount per waste category and user ID (that is, the ID of the user that turnes in the product for recycling) was provided by the "Icelandic Recycling fund". The user ID is connected to industry (breakdown by Nace A64) through Business Register.

For taxes on f-gases (an E-tax): The tax rate is published annually by the government. Custom data are combined with Business Register data to calculate NACE breakdown.

 

 

 

 

 

 

Resource taxes

Taxes on aquaculture license holder

 This tax is payed by only one industry

 

 

 

 

 

 
18.2. Frequency of data collection

Data are collected annually. In this year´s data collection, data from all data sources were available for year 2021.
18.3. Data collection

There are six main data sources:

1) Data related to other environmental accounts (mostly Air Emission Accounts but in addition PEFA): these data are available on SQL server that I have access to.

2) Iceland Reveues and customs. Information on tax rates for different goods is available on their one-line custom tariff where you can search by customs code (https://www.tollur.is/atvinnurekstur/rafraen-thjonusta/tollskrain/). Information on import duties for cars (amount linked to unique ID for each car) was transfered to me in an excel file. 

3) Icelandic Recycling Fund. Icelandic Recycling Fund collects data on amount of each product type returned for recycling by individual companies (and "households" being treated seperately as one group). These data were e-mailed from my contact person at Icelandic Recycling Fund.

4) Data found on-line. For example data on tax rates over the last years. Care was taken to use reliable data sources (e.g. laws published by ministries)

5) ETS data from the Environmental Agency on number of allowances

6) Market data to use in ETS calculations: https://www.eex.com/en/market-data/environmental-markets/eua-primary-auction-spot-download
18.4. Data validation

Calculations of taxbase*rate (summed over all industries, households and non-residents each year) was compared to figures in NTL
18.5. Data compilation

See information on 18.5.1 to 18.5.5
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 taxes

1998-2020

NTL data (amounts per individial tax) are used to distribute the total sum of energy taxes to individual taxes (specific excise on petrol, specific excise on oil, etc). 

For oil and petrol related taxes, AEA data on amount purchased by different industries, households and non-residents are used to allocate the total sum of each tax to individual sectors. Information from "Iceland Revenue and Customs" are used to decide which of the AEA products to include (as some of them bear environmental taxes and others not).

For "Excise duties, n.e.c." (which is carbon tax), import and export informations for different groups of products, linked with tariff informations are used to estimate the ratio of each product type (diesel oil, gasoline, etc) in the total sum of this tax. Air emission accounts data are used to breat down the share of each product type by industry. 

For taxes related to electricity and geothermal water, information on usage by different user groups (published byThe National Energy Authority) where used to allocate these taxes. Here, user groups used by the National Energy Authority had to be mapped to NACE industries.

For ETS, data from the Environmental Agancy, on number of units per company ID, are used (the companies´ID can be linked with nace information through Business Register data base).

 Transport taxes

2007-2020

NTL data (amounts per individial tax) are used to distribute the total sum of energy taxes to individual taxes (taxes on cars, taxes on ships, etc).

Vast majority of four taxes are payed by one industry and it is assumed that the total revenue for these taxes can be allocated to that one idustry. These taxes are "Specific tax on harbour services", "Specific tax on airport services", "Taxes on owners of ships, development" and "Taxes on ships".

The Icelandic Transport Authority provides Statistics Iceland with data on ownership of vehicles (reported twice a year) and various information on each vehicle (all information are connected to unique vehicle ID).

For "Taxes on cars, kilometers", information on user group are used to filter the data (this tax only applies to certain users). Ownership information, weight, and distance driven in addition to tariff information for this tax for a given year are used allocate the tax.

For "Taxes on cars", ownership information, CO2 emission (or vehicle weight) in addition to tariff information for this tax for a given year are used to allocate the tax. In years prior to 2010, the tax depends on vehicle weight. In years 2010 and on, the tax depends on CO2 emission values.

For "Excise duties, automobiles", information on amount per each imported vehicle ID (provided by Iceland revenue and cumstos) are combined with ownbership informations."Taxes on cars, size" was the precursor of two taxes: "taxes on cars, kilometer" and "specific excise on oil".

"Taxes on cars, size" is a precursor to two taxes: "taxes on cars, kilometers" and "specific excise on oil". Information on nace allocation for these two taxes (aggregated amounts of "taxes on cars, kilometers" and "specific excise on oil") for year 2006 are used to allocate "taxes on cars, size" for all years 1995-2006.

Pollution taxes

1995-2020

"Sanitation tax" is payed by households only.

"Excise, environmental duties" is a tax on various products that need to be handled in order to recycle/reuse the material after use. "Iceland Recycling fund" and "Recycling Ltd" publish information on annual amount associated with each waste category. "Recycling Ltd" collects non-reusable drinking bottles and cans only and it is assumed that this tax can be allocated to housholds. "Icelandic Recycling fund" handles various waste categories and information on amount per waste category and user ID (that is, the ID of the user that turnes in the product for recycling) was provided by the "Icelandic Recycling fund". User ID ("kennitala") and nace information can be linked through Business Register. Note: in this data compilalation method, that tax allocation is based on information on who returns the product for recycling and it is thus assumed that the last user pays the tax.

Resource taxes

  1995-2020  This tax is payed by only one industry
18.5.3. Compilation of estimations

Not applicable
18.5.4. Compilation of revenue payable by non-residents

The taxes payable by non-residents is minimal with the exemption of revenues for gasoline and oil products (used for vehicles). AEA data take non-residents into account, and since AEA data are used to compile data for taxes on gasoline and oil products, this is taken care of.
18.5.5. Compilation of revenue broken down by payer for years before 2008

Not applicable
18.6. Adjustment

Not applicable.
18.6.1. Seasonal adjustment

Not applicable.


19. Comment Top


Related metadata Top


Annexes Top