Statistics Norway

Divison for national accounts

Postal adress: 

Postboks 2633 St. Hanshaugen
0131 OsloNorway

Visiting address:

Akersveien 26
0177 Oslo

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.

Norway 

2008-2021

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.

The Statisics Act states the following; 

§ 2-6. The publication of information

Information collected in accordance with any prescribed obligation to provide information, or which is given voluntarily, shall under no circumstances be published in such a way that it may be traced back to the supplier of any data or to any other identifiable individual to the detriment of the person concerned, or to the unreasonable detriment of the latter if the supplier of the data or the individual is an undertaking of the kind mentioned in § 5-1 third paragraph[1] or a public organisation.

https://www.ssb.no/en/omssb/lover-og-prinsipper/lover-og-prinsipper/the-statistics-act-of-1989

When an issue of confidensiality occures, the rule of aggregation is applied, i.e. the an enterprise could be identified in an industry, this industry is aggregated with a related industry. 

The national data on environmental related taxes are relased in the end of September, a few days before raporting to Eurostat. In 2022, the statistics was published on Semptember 29th. 

The release is announced in Statistics Norway calender: https://www.ssb.no/en/kalender. 

https://www.ssb.no/en/kalender

The statistics is also announced on the statstics own page: https://www.ssb.no/en/miljovirk

No external users have access to the statistics and analyses before they are published and accessible simultaneously for all users on ssb.no at 08:00 am. Prior to this, a minimum of three months' advance notice is given in the Statistics Release Calendar. This is one of Statistics Norway’s key principles for ensuring that all users are treated equally.

See concept 8.1

The release of new figures on environmental taxes is often accompanied by an article describing the figures https://www.ssb.no/natur-og-miljo/artikler-og-publikasjoner/sterk-okning-i-miljoavgiftene (in Norwegian). 

www.ssb.no/en/miljovirk 

The data on environmental taxes are published in Statistics Norways StatBank: 

https://www.ssb.no/en/statbank/list/miljovirk

Not applicable.

Not applicable.

Not applicable

Not applicable.

Yes, a documentation is available, but only in Norwegian; https://www.ssb.no/natur-og-miljo/artikler-og-publikasjoner/miljookonomiske-virkemidler

Not applicable.

No. 

The environmental taxes are a product from the national accounts system, and therefore are cheched in accordance with other national accounts data. 

The allocation by industry is compared to the industry allocation in the physical energy accounts. 

Yes, the environmental accounts team have close coolaboration with the national accounts team and delivers input to the national account on product levied with taxes and industries exempted from the taxes. 

Figures for environmental economic instruments are mainly used for:
1. Public administration and the authorities.
2. Research and education/teaching.
3. International reporting.
4. General information.Not applicable.

Not applicable.

Statistics Norway does not report figures for non-residents. At the present, this data are not available in the Norwegian national accounts. There are no plans at the present to develop figures on this. 

Not applicable.

General comments:
The environmental relatedly taxes by economic activities are compiled in an integrated system together with the national accounts figures. This means that, if revisions have been undertaken in national accounts figures, the environmentally related taxes by economic activities are also revised.

Are there known deficiencies in the data and what steps do you plan to remedy them.

No complete list of known deficiencies in the data and future plans to remedy these deficiencies has been made. Nor have any study of this been made in relation to this quality-reporting. 

Not applicable.

Not applicable.

Not applicable 

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

- 

Not applicable.

The data is available between T-18 and T-20 months after the referance period. 

First estimates are available only a few days before the release and reporting to Eurostat. This is because final figures in the national accounts are not available until the end of august, T-20 months after the referanse period. Time is then needed to ensure quality and assemble the data in the correct format. 

The main data source, the national accounts data are made available in the end of august. 

Norway transmitted the data to Eurostat on 30.09.2021, covering the years 2008 – 2019. 

Not applicable.

Not applicable

Not applicable.

See 15.2.1 

Comparable time series are 2008-2019

Yes, the data is in line with the national accounts data. It is also consistent with NTL as they use the same data source. 

Not applicable

The environmentally related taxes by industries are compiled as an integrated part of the national accounts balancing procedure. Specific input-files are produced in order to identify those taxes in the national accounts database that are to be defined as environmentally related ones. 

No

About 0,3 FTE is used to produce the environmental tax statistics 

The environmental relatedly taxes by economic activities are compiled in an integrated system together with the national accounts figures. This means that, if revisions have been undertaken in national accounts figures, the environmentally related taxes by economic activities are also revised. 

Se 17.2.1 and 17.2.2.

2020: The distributions of the petrol tax, the diesel tax, the CO₂ tax and the tax on mineral oils are from this years reporting based on the physical energy accounts. The revisions are applied for all years (2008-2018). 

2021: the distributions of the petrol tax, the diesel tax, the CO₂ tax and the tax on mineral oils are revised due to revisions in the energy accounts for the years 2008-2018. 

The figures can be considered as final. 

The data is based on administrative data mainly from the national accounts. 

Description of the methods and sources used to allocate the tax revenues to the tax payers:

The methods and sources used to allocate the tax revenues to the tax payers differs between the taxes. For the other environmentally related taxes on production (a), the allocation of the tax to the tax payer is done exogenous before this information is included in the national accounts balancing model, while for the taxes on products (b) the allocation of the tax to the tax payer is calculated endogenous as part of the balancing process of the national accounts.

a) Compilation of other environmentally related taxes on production:
Other taxes on production are mostly estimated from the central government accounts (the fiscal accounts) and other central government accounts (government funds etc.).

The input files (flat files) used in the national accounts does not need further processing in order to give information on the industry breakdown for each of the taxes. They already consists of the following information:

-        references to chapters and posts in the fiscal accounts and governmental funds for all taxes defined as other taxes on production.

-        references to codes usable in the national account system

-        a distribution of the different taxes by industries total sum for each tax and divided by industries

The distribution of the different taxes by industries is done by the division for national accounts and the division for government finances. For a majority of the taxes, the distribution by industries is updated annually using supporting statistics and/or information published by Statistics Norway or other organisations.

However, there is no information about what taxes are regarded as environmental ones. As part of the 2008 Eurostat grants an evaluation of the 2005 (final national account figures) data for other taxes on production was undertaken in order to develop a method to identify the environmental taxes. This method is described in Næss and Smith, 2009 and is used in order to identify the environmentally related taxes, classify them according to the Eurostat tax categories and to classify them according to NACE rev.1.

b) Compilation of environmentally related taxes on products:
The total revenues for the taxes on products are mostly received from monthly fiscal accounts, and the total values included in the input-files in the national account system consists of total accruals values for each of the taxes (or tax groups). Total revenues for a minor number of taxes on products are received from the central government accounts (the fiscal accounts), and these taxes are included in the input-files as cash-values. 

The input data for taxes on products are divided into two main groups:

1) The total value of the taxes on products divided by the products levied with a tax.
2) Industries exempted from paying the taxes.

The information needed to split the input data of group 1) on different products are based on different sources. For a majority of the taxes, the tax distribution by products levied with a tax is updated annually using supporting statistics and/or information published by Statistics Norway or other organisations.

The information needed to split the input data of group 2) does not exist in any pre-systems of the national accounts. Detailed information about what industries that have special exceptions from the general rules of each specific tax have to be collected from various relevant laws (i.e. regulations about CO₂ tax on mineral products, excise on petrol etc.).

Due to changes in the tax system from year to year, it is not possible to use the same input files for the whole time series back to 1998. Input files have to be specific prepared for each year.

In the national accounts, the total revenues from all taxes on products are allocated to the different products charged with tax.

The method allows for the total revenues for each of the taxes on products to be allocated to the different products charged with these taxes. The result is input-files listing:

Tax X products X tax in mill NOK.

In the SAS-program in use when balancing the Norwegian national accounts the tax levied on a product is proportionally distributed among the users of that product. The industries exempted from tax are not included in the proportionally distribution.

The industries exempted from tax when using a charged product are defined in an input-file listing

Ytart X products X exempted industries X 0. Zero indicates that nothing of the mentioned industries’ use of the catalogues corresponding product is part of the proportional distribution of the tax levied on this product.

Summary of input-files produced particularly for the calculation of the environmentally related taxes by industries:

One input-file is produced for the other environmentally related taxes on production, and it consists of the following:

“Catalogue for Other taxes on production”
The catalogues for other taxes on production are showing the total value of the other taxes on production by the industries levied with a tax.

Two input-files are produced for the environmentally related taxes on products, and consists of the following:

“S-catalogues”
The S-catalouges are showing the total value of the taxes (and subsidies) on products divided by the products levied with a tax. For each tax a “S-catalogues” have been produced. 

“U-catalogues”

The “U-catalogues” are showing the industries exempted from tax (subsidy) when using a charged product. For each tax listed in the “S-catalogues” and “U-catalogue” have been produced. 

Three coding files are produced as general information relevant for all work with the environmentally related taxes:
- Lists identifying the environmentally related taxes for each year.
- Lists identifying the various categories of environmentally related taxes.
- Lists showing correspondence between national industry codes vs. NACE industries.

The taxes on products (D.21) included are the following: 

Petrol tax
Diesel tax
Tax on electricity
Tax on electricity paid to the Norwegian Energy Fund
Tax on Co2 emissions, petroleum sector excepted
Tax on NOx emissions, petroleum sector excepted
Tax on greenhouse gases HFC and PFC
Tax on mineral oils
Tax on lubricating oils
Sulphur tax
Base tax on disposable beverage packaging
Envoronmantal tax on disposable beverage packaging
Roadtax on natural gas and LPG
Motor vehicle registration tax
Tax on air traffic passengers

Other taxes on production (D.29):

Annual weight based tax on motor vehicles
Annual motor vehicle tax paid by enterprises
Re-registration tax on motor vehicles

Natural resource tax
Annual tax, fisherboat registry
Tax on NOx emissions in the petroleum sector
Tax on CO2 emissions in the petroleum sector
Imputed tax on emission permits
Tax on pesticides
Tax on control and inspection of aquaculture (fish farming)
Tonnage tax (shipping companies)
Research tax fisheries
Annual tax on motor vehicles paid by households
Fishing licences
Hunting licenses
Taxes paid to Svalbard Environmental Fund

Other taxes on production is available in June T-18 months. 

Taxes on products are available when the final national accounts data are ready, T-21 months. 

Data from the Norwegian Tax Administration is collected on detailed level for spesified taxes. This is first of all used to allocate the tax to different products in the national accounts. In addition, detailed data on the motor vehicle registration tax is collected. This is mostly used for national purposes to extract the CO2 and NOx share of the tax. 

From the Norwegian Environment Agency, data on emission permits per enterprise is collected to impute the tax on emission permits. 

The data is validated through checks with other data sources as the physical energy accounts and other areas of the national accounts. 

Description of the methods and sources used to allocate the tax revenues to the tax payers:

The methods and sources used to allocate the tax revenues to the tax payers differs between the taxes. For the other environmentally related taxes on production (a), the allocation of the tax to the tax payer is done exogenous before this information is included in the national accounts balancing model, while for the taxes on products (b) the allocation of the tax to the tax payer is calculated endogenous as part of the balancing process of the national accounts.

a) Compilation of other environmentally related taxes on production:
Other taxes on production are mostly estimated from the central government accounts (the fiscal accounts) and other central government accounts (government funds etc.).

The input files (flat files) used in the national accounts does not need further processing in order to give information on the industry breakdown for each of the taxes. They already consists of the following information:

-        references to chapters and posts in the fiscal accounts and governmental funds for all taxes defined as other taxes on production.

-        references to codes usable in the national account system

-        a distribution of the different taxes by industries total sum for each tax and divided by industries

The distribution of the different taxes by industries is done by the division for national accounts and the division for government finances. For a majority of the taxes, the distribution by industries is updated annually using supporting statistics and/or information published by Statistics Norway or other organisations.

However, there is no information about what taxes are regarded as environmental ones. As part of the 2008 Eurostat grants an evaluation of the 2005 (final national account figures) data for other taxes on production was undertaken in order to develop a method to identify the environmental taxes. This method is described in Næss and Smith, 2009 and is used in order to identify the environmentally related taxes, classify them according to the Eurostat tax categories and to classify them according to NACE rev.1.

b) Compilation of environmentally related taxes on products:
The total revenues for the taxes on products are mostly received from monthly fiscal accounts, and the total values included in the input-files in the national account system consists of total accruals values for each of the taxes (or tax groups). Total revenues for a minor number of taxes on products are received from the central government accounts (the fiscal accounts), and these taxes are included in the input-files as cash-values. 

The input data for taxes on products are divided into two main groups:

1) The total value of the taxes on products divided by the products levied with a tax.
2) Industries exempted from paying the taxes.

The information needed to split the input data of group 1) on different products are based on different sources. For a majority of the taxes, the tax distribution by products levied with a tax is updated annually using supporting statistics and/or information published by Statistics Norway or other organisations.

The information needed to split the input data of group 2) does not exist in any pre-systems of the national accounts. Detailed information about what industries that have special exceptions from the general rules of each specific tax have to be collected from various relevant laws (i.e. regulations about CO₂ tax on mineral products, excise on petrol etc.).

Due to changes in the tax system from year to year, it is not possible to use the same input files for the whole time series back to 1998. Input files have to be specific prepared for each year.

In the national accounts, the total revenues from all taxes on products are allocated to the different products charged with tax.

The method allows for the total revenues for each of the taxes on products to be allocated to the different products charged with these taxes. The result is input-files listing:

Tax X products X tax in mill NOK.

In the SAS-program in use when balancing the Norwegian national accounts the tax levied on a product is proportionally distributed among the users of that product. The industries exempted from tax are not included in the proportionally distribution.

The industries exempted from tax when using a charged product are defined in an input-file listing

Ytart X products X exempted industries X 0. Zero indicates that nothing of the mentioned industries’ use of the catalogues corresponding product is part of the proportional distribution of the tax levied on this product.

Summary of input-files produced particularly for the calculation of the environmentally related taxes by industries:

One input-file is produced for the other environmentally related taxes on production, and it consists of the following:

“Catalogue for Other taxes on production”
The catalogues for other taxes on production are showing the total value of the other taxes on production by the industries levied with a tax.

Two input-files are produced for the environmentally related taxes on products, and consists of the following:

“S-catalogues”
The S-catalouges are showing the total value of the taxes (and subsidies) on products divided by the products levied with a tax. For each tax a “S-catalogues” have been produced. 

“U-catalogues”

The “U-catalogues” are showing the industries exempted from tax (subsidy) when using a charged product. For each tax listed in the “S-catalogues” and “U-catalogue” have been produced. 

Three coding files are produced as general information relevant for all work with the environmentally related taxes:
- Lists identifying the environmentally related taxes for each year.
- Lists identifying the various categories of environmentally related taxes.
- Lists showing correspondence between national industry codes vs. NACE industries.

Not applicable.

See 18.5

No data has been compiled for revenue payable by non-residents. 

There are no plans to calculate data for the years before 2008 in NACE rev 2. Data in NACE rev 1 does not exist according to the latest revision of the national accounts. 

Not applicable 

Not applicable.

2022: ETS: Figures for air transport are only reported for the years 2014 and 2015, in addition to the year 2020. We will present figures for the years 2013 and forwards at the next main revision to be consistent with NTL.