STATEC

Satellite accounts

13, rue Erasme - B.P. 304

L-2013 Luxembourg

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)

Data on environmental taxes by economic activity 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 national economy

from 1995 to 2021

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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 and by the Delegated Regulation 2022/125 , 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.

Regulation (EC) No 223/2009 on European statistics (recitals 23-27, 31-32 and Articles 20-26) applies.

Confidential data are not shown. The most common approach is to present only aggregation of the confidential data point with the non-confidential data that is the nearest suitable data point.

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Annually

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All the public Environmental taxes are available on the Web portal on official statistics in Luxembourg http://www.statistiques.public.lu

The Web portal permits an online visualitzation of the data under tabular or graphic formats.

Data could also be downloaded under the following format : .xls .csv .xml

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All environmental taxes are covered

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Data are produced 16 months after the end of the reference period

16 months after the end of the reference period

16 months after the end of the reference period

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Data are available from 1995 to 2021

18 years (From year 1995 to year 2012)

9 years (From year 2013 to year 2021)

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Normally, Environmental taxes are consitent with National taxes reported in National accounts

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Normal revision is a revision carried out during the annual compilation process.
Statistics could be sligthly different from the previous campaign due to update in data sources (mainly t-1 and t-2) or break in series could be observed due to a methodological change.
Normal revisions are published at the end of compilation campaign and in the same time as the dissemination of the new results (year t-2).

Exceptional revision is a revision carried out at anytime.
Statistics could be largely different from the previous results due to the correction of an error appaered during the compilation.
Exceptional revision is published at anytime and directly after the correction of the error.

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The main data source used to produce ETEA is national government accounts

Data are collected and stored annually in the framework of ETEA compilation process

Administrative data are used to compile ETEA

During the compilation process, data sources are manually verified and results are also manually verified.

Main checks are: analysis of the trend, detection of outliers.

Main steps of the compilation process are: data extraction / data verification /data traitement / results verification / results publication

All this process is caried out under SAS programming.

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The amounts paid by non-residents are calculated in a specific module in the annual accounts balancing of energy products. The main data source of this module is the energy statistics.

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