Instituto Nacional de Estatística - Statistics Portugal

National Accounts Department

General Government Accounts Unit

Av. A. José de Almeida – 1000-043 Lisboa

Portugal

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 reference area is the country of Portugal, which includes the mainland and all autonomous regions.

The coverage time for full data ranges from 2006 to 2021 (being 2021 data provisional).

It's also available totals by type of environmental tax from 1995 to 2005.

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.

Data is not confidential.

Not applicable.

Data is transmitted to Eurostat on 30 april of year n+2.

For national purposes, data is published on 30 september of year n+1.

Data is available, at the same time, to Eurostat and to all users.

Data is published on several tables in Statistics Portugal web portal and in a press release both in Portuguese and English languages. There is also a chapter in the publication “Environmental Statistics”, where some analysis of the data is made.

See concept 8.1

A press release is published both in Portuguese and English languages, one week after 30 September n+1.

Data is disseminated in one chapter of the publication “Environmental Statistics”, issued by Statistics Portugal in late December and in the annual publication “State of Environment in Portugal”, by the Portuguese Environmental Agency.

Data is published on several tables in Statistics Portugal web portal (Environmental accounts area in National Accounts data).

Not available.

Not applicable.

Not applicable.

Not available.

A brief summary of the methodology is included in the news release.

Not applicable.

None available.

Currently, environmentally related taxes’ data is compiled in the same unit (General Government Accounts Unit) as ESA data on taxes, so alignment with ESA concepts is assured.

During the compilation of the National Tax List, all issues regarding environmentally related taxes are taken into account (as stated above, National Tax List and Environmentally related taxes are compiled in the same unit), so completeness and novelties are fully captured in the data.

None available.

Environmentally related taxes data is used in the annual publication “State of Environment in Portugal” by the Portuguese Environmental Agency.

Data was also used by Ministry of Finance, in 2014, to implement some measures for green tax reform.

Not assessed.

During the compilation of the National Tax List, all issues regarding environmentally related taxes are taken into account (as stated above, National Tax List and Environmentally related taxes are compiled in the same unit), so completeness and novelties are fully captured in the data.

All mandatory data is being submitted to Eurostat, i.e., there are no cells which were not filled but should have been (“not available”).

Currently, there are no accuracy problems with the data.

Not applicable.

Not applicable.

Compilation files contain redundancies checks which significantly reduces errors.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Compilation files contain redundancies checks which significantly reduces processing errors.

Not applicable.

The Regulation requires environmentally related taxes to be provided until 30 April which was accomplished.

The years covered were from 2006 to 2020. As requested, estimations were made for the year 2021 (using coefficients of the year 2020).

For years before 2008, in NACE Rev. 2, data exists for 2006 and 2007. These two years were compiled with the same methodology as for the series 2008-2020.

For years covering the period 1995-2005, only totals were transmitted.

Data (provisional) for the most recent year is disseminated at 30 September of year n+1 (30 April of year n+2 for Eurostat).

Data (final) for the most recent year is disseminated at 30 September of year n+2 (30 April of year n+3 for Eurostat).

See concept 14.1.

Not applicable.

Not aplicable.

Not applicable.

Data is comparable over the whole series. There are no break in series.

The whole time series (2006-2021) is comparable.

See concept 15.3.2.

Not aplicable.

Currently, environmentally related taxes’ data is compiled in the same unit (General Government Accounts Unit) as ESA data on taxes, so alignment with ESA concepts is assured.

There are no discrepancies with National Accounts data.

Internal coherence is assured.

In a regular year (with no benchmark change in data), compilation, analysis and dissemination, takes 20 working days.

Several tasks are also shared with the compilation of ESA table 9 and the NTL (National Tax List).

The revision policy of environmentally related taxes is the same for National Accounts.

Final data is only changed during benchmark revisions (5 to 5 years). At this time, new environmentally related taxes (from already existing taxes, i.e., reclassified during benchmark revisions as being environmentally related) can be included.

The most recent year, published at 30 September of year n+1 is revised and becomes final at 30 September of year n+2.

In 2019, there was a benchmark revision of National Accounts. This moment was used to introduce some revisions to tax data:

1) New taxes were implemented:

- (P) Fee on non-reusable beverage packaging;

- (E) Fee of the management system of intensive energy consumptions.

2) Data sources were improved for:

- (RS) Hunting and fishery licenses;

- (E) Carbon trading rights;

- (P) Fee for the use of water resources.

3) A new allocation by payer was made to:

- (T) Unified circulation tax;

- (P) Fee for the use of water resources;

- (P) Tax on noise.

See concept 17.1.

See concept 17.1.

See concept 18.1.1.

Data is collected annually.

Tax data is obtained from National Accounts.

Not aplicable since data comes from National Accounts.

See sub-concepts.

Not applicable.

See concept 18.1.

The estimation of the most recent year (2021) is achieved by using coefficients from the last (final data) year.

Taxes paid by non-residents are only calculated for energy taxes. Since SUT data for petrol purchases by non-residents is underestimated, a new methodology was implemented, based in coefficients from the energy accounts.

Three coefficients were used: one for freight transport services by road – NACE H (diesel oil) and two others for households (motor gasoline and diesel oil).

The coefficient for freight transport services by road is about 2% (i.e., 2% of tax on oil and energetic products for diesel oil is paid by freight transport services by road provided by non-residents).

The coefficients for households are, for motor gasoline, from 2.7% to 7.7% and, for diesel oil, from 3.6% to 4.6% for the period of 2006-2019.

For years before 2008, in NACE Rev. 2, data exists only for 2006 and 2007. These two years were compiled with the same methodology as for the series 2008-2020.

Data from the Supply-Use Table (SUT) is adjusted to accommodate tax exemptions:

- tax on oil and energy products - industries concerned: Agriculture and Forestry (partial exemption); Fishing; Manufacture of coke and refined petroleum products; Electricity, gas, steam and air conditioning supply; Land transport and transport via pipelines and Water transport;

- tax on motor vehicle sales - exemption in industry 842 (regarding fire vehicles, ambulances, military and police vehicles).

Not applicable.