Statistics Netherlands (CBS)

National Accounts - Environmental accounts

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.

Netherlands

1995-2021

Not applicable.

Million National Currency (MNAC): euro

The data refer to the calendar years.

Statistics on environmental taxes are based on Regulation (EC) No. 691/2011 (http://data.europa.eu/eli/reg/2011/691/oj) (Annex II) on European environmental economic accounts as amended by Regulation 538/2014 and Regulation 125/2022, 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 (http://data.europa.eu/eli/reg/2013/549/oj) 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.

CBS collects data from people, companies and institutions. Upon receipt of these data, all directly identifying personal details are removed as soon as possible and replaced by a pseudo key. CBS uses these so-called pseudonymised data to conduct statistical research. CBS will only publish statistical information without identifiable or traceable personal data. Furthermore, CBS has taken measures to ensure protection from theft, loss or abuse of personal data.
CBS will never supply identifiable data to third parties, including other government institutions. However, (academic) institutions may, under strict conditions, be given access to pseudonymised personal or corporate data. These are referred to as microdata.

CBS meets the most stringent requirements as regards data protection. Every year, a privacy audit takes place which is carried out by an accredited external organisation and which results in a Privacy Audit Proof certificate.

This is how CBS demonstrates its compliance with the regulations of the GDPR (the accountability principle).
External registrars (data suppliers) are controllers in themselves and in many cases bear a statutory obligation to supply datasets to CBS. The controlling responsibility of data suppliers under the GDPR ceases to exist as soon as data have been received by CBS.

Annexes:
Statistics Netherlands Privacy Policy

Not applicable. For the compilation of this statistic no confidential data was used.

The environmental taxes data for the Netherlands are released around 9 months after the end of the calendar year. There is no release calendar.

Not applicable.

The environmental taxes data are publicly available and freely accesible online.

The environmental taxes data for the Netherlands are released annually.

Latest news release:

Opbrengst milieubelastingen met 1 miljard euro gestegen in 2021 (cbs.nl)

 Previous news releases:

Opbrengsten milieubelastingen in 2020 lager (cbs.nl)

Milieubelastingen vormen kleiner deel belastingopbrengsten (cbs.nl)

Aandeel milieubelastingen kleiner dan tien jaar geleden (cbs.nl)

There is a yearly update of the following articles:

Opbrengsten van milieubelastingen, 2001-2021 | Compendium voor de Leefomgeving (clo.nl)

Opbrengst van milieuheffingen, 2001-2021 | Compendium voor de Leefomgeving (clo.nl)

Opbrengst van belastingen op een milieugrondslag, 2001-2021 | Compendium voor de Leefomgeving (clo.nl)

Huishoudens en milieubelastingen, 2001-2021 | Compendium voor de Leefomgeving (clo.nl)

https://opendata.cbs.nl/statline/#/CBS/en/dataset/82725ENG/table?ts=1566805024812

Not applicable.

Not applicable.

Not applicable

Not applicable.

In Dutch only: https://www.cbs.nl/nl-nl/onze-diensten/methoden/onderzoeksomschrijvingen/korte-onderzoeksbeschrijvingen/milieurekeningen-opbrengsten-milieubelastingen-en-milieuheffingen

Not applicable.

In Dutch only: https://www.cbs.nl/nl-nl/onze-diensten/methoden/onderzoeksomschrijvingen/korte-onderzoeksbeschrijvingen/milieurekeningen-opbrengsten-milieubelastingen-en-milieuheffingen

Not applicable.

Not applicable.

The data are complete: they inlcude all environmental taxes for the Netherlands, whcih are allocated to producers and consumers, meaning they allow the computation of indicators.

Not applicable.

The accuracy is considered to be good.

Not applicable.

Not applicable.

Not applicable to statistical accounts

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable

Not applicable.

Statistics Netherlands disseminates data with a delay of about 9 months after the end of the reference year, e.g. data for the reference year 2020 have been available in September 2020.

9 months after the end of the reference year.

21 months after the end of the reference year.

Not applicable because there is no release calendar

Not applicable.

Not applicable.

Not applicable.

Comparability over time is high as the methodology for environmental taxes follows a well-defined standard.

Comparable time series are available starting with 1995 reference year.

1995-2021

The data are coherent with the National Accounts and the Environmental Accounts.

Only annual statistics are used for the compilation of this statistic.

The Environmental Taxes data is reconcilable with National Accounts data. There are no differences between the two outcomes.

Not applicable

Compilation of data en filling questionnaire: 140 hours.

The Environmental Taxes are revised in accordance with Nationational Accounts revisions in the Netherlands.

The last revision of National Accounts was the 2015 revision.

Not applicable.

1995-2020 are now final. 2021 is provisional.

For the environmental tax revenue the data source is the national tax lists transmitted every year to Eurostat as a complement of table 9 of the ESA 2010 transmission programme. Environmental taxes are selected from the NTLs on the basis of their environmental code (E, T, P, RS).

Annual

The main data source used are the national tax lists (NTLs) transmitted every year by Member States to Eurostat as a complement of table 9 of the ESA 2010 transmission programme.

Eurostat collects and checks data under a specific template respecting national accounts rules.

The validation of the national tax revenue data is done in cooperation with Eurostat.  The plausibility and consistency of the data is checked for each transmission.

Not relevant

Not applicable.