Statistics Sweden

Environmental Accounts and Environment

Solna strandväg 86, 171 54 Solna

Data presents environmental tax revenue (by tax category - energy, ETS CO2, Other CO2, 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. ETS CO2 taxes,

3. Other CO2 taxes,

4. Transport taxes,

5. Pollution taxes,

6. 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 covers the whole of Sweden.

Data is made available for 2008-2020 by NACE. Totals are available from 1993-2021. 

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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, 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.

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Statistics Sweden applies the rule of at least 3 entities in one group and no-one should account for more than 75% of the total in their group. 

There is no micro data available in the dataset; however, some industry groups might be subject to confidentiality.

Data will be made available on Eurostat’s web site as soon as possible after examination and scrutiny.

Data was last published and made available on the SCB website on June 1st 2023: www.scb.se/mi1301-en

For reference year 2021, data will be published June 1st 2023 on the SCB website, www.scb.se/mi1301-en

The release calendar is readily available on the SCB homepage.

All users have the same access at the time of publishing.

Yearly dissemination. 

Following publication of the statistics on June 1, a news release is available here: https://www.scb.se/mi1301-en

No separate report made.

Data will be made available on Eurostat’s web site as soon as possible after examination and scrutiny.

Data will be published on the SCB website June 1: www.scb.se/mi1301-en

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Publication of the methodological descriptions can be found here: https://scb.se/contentassets/f0d9c7eda5be4b8a96c5827e4bebf513/mi1301_kd_2020_mbi_210616.pdf

Please note that this document is only available in swedish. 

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Statistics Sweden applies the Eurostat code of practice and has implemented UNECE’s Generic Statistical Business Process Model (GSBPM) in the production processes.

Overall, the data is of very good quality. Data is collected from reliable sources applying high standards with regard to the methodology and ensuring a high degree of comparability.

Environmental tax receipt statistics aim to form part of Sweden’s environmental policy to reach environmental and sustainable development goals.

Moreover, the statistics is useful for future analyses on tax abatement on fossil fuels and calculations of ECR. 

The data is user in macro economic modelling by The National Institute of Economic Research. 

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The data covers the Swedish economy as a whole.

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In order to ensure accuracy, the data collected and reported is checked against those provided by the national accounts and are commonly revised every year.

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The data production of environmental taxes by industry is mainly done in the statistical software program SAS. Data checks to verify totals and trends are put in place to minimize the processing error. 

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The Regulation requires environmentally related taxes to be provided for the first time on 30 September 2013.

Sweden transmitted the data to Eurostat on 2023-04-05, covering the years 1993-2021. 

There is a time seires break for energi taxes 2015, orginating from national account. 

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Statistics Sweden transmits data for environmentally-related tax statistics yearly in accordance with publication deadlines.

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Every year our data collection begins with a list of total D2 and D5 taxes from the NA. We go through this list and consider all taxes. Changes in existing data are captured in the same way. If National Accounts has made changes in previous year, they will notify us.

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See 15.1

1993-2021.

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Totals are coherent with annual statistics. 

Totals are coherent with NA totals. However, please note that the whole of D214A2 (tax on electrical power) in the NTL is not included as environmental i.e. as an energy tax. Checks on industry allocations are done where applicable. See 15.3.2.1 for details on coherence with NA on industry allocation

Industry separated data is cross-checked against data received from the National Accounts.

The data is produced cost-efficiently through the use of already calculated data by the National accounts and environmental accounts data. 

Data is revised yearly through the national accounts revision cycles and with updated data from environmental accounts. 

In 2023 data collection a couple of revisions were made that affect data in different sectors and years. These are:  

• A new calculation method is implemented for the environmental taxes in NACE H50, for 2018-2021, which led to revised data.  
• General revisions occured in AEA leading to improvement of data quality.  
• Energy taxes and CO2 taxes allocated to sectors D35-U99, were revised for the years 2008-2020. 
• Energy taxes for E36, E37-39 and R90-92 were revised for year 2008-2014.

Data is revised yearly when new data is available from the environmetnal accounts and from national accounts. Totals are rarely revised. 

Main revisions concerns updates and revisions in AEA which is used for allocation of energy taxes. This concerns all industries. 

See 17.2

The data for environmental taxes has been completed for the stated time period. Some allocation by industry should be considered as preliminiary for reference year 2020 since data is now reported before our NA department publish their data. This concerns vehicle tax, electricity tax, congestion tax, emissions trading permit, tax on air travel, Nox fee and chemical tax. 

The data is collected from National accounts: general government accounts (transport taxes) and the production accounts (the rest). Data for the industry allocation arrives from the environmental accounts (energy use) or from national accounts. 

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, and RS).

The allocation of energy taxes is done with help of fuel use statistics from environmetal accounts in combination with actual tax levels for different fuels and excemptions from tax leves. Air emission accounts (that includes fuel use) are commonly revised every year and it therefore follows that we also revise.

For other taxes, we use the same industry allocation as National accounts. 

Data is collected yearly, usually when NA are ready with their yearly production. 

Statistics have been collected from the National Accounts unit in Statistics Sweden to which the data is subsequently calculated and statistically processed in order to obtain total and industry separated values. Some energy taxes are allocated based on information from environmental accounts and the Swedish Tax Agency. Data are collected yearly. 

Statistics have been checked for accuracy once compiled.

For all fuels, data is allocated to different industries based on energy use by fuel from environmental accounts combinded with actual tax levels and tax excemptions by Swedish Tax Agency. 

The tax on motor vehicles uses the vehicle stock as a key to distribute the tax. The vehicle tax can also be distributed amongst different types of vehicles. The Tax on traffic insurance premium follow the same allocation as the tax on motor vehicles. 

The NOx fee is allocated based on reported NOx emissions by the installations included in the scheme.

The other environmental taxes, that is all transport taxes besides the tax on motor vehicles and road taxes and all pollution taxes besides the sulphur tax, are not distributed to NACE by the national accounts. In some cases, the environmental accounts make a manual distribution. Tax on pesticides and fertilisers only affect one industry (agriculture). Other environmental taxes include the Fee to the battery fund (NACE 27), Tax on Waste (NACE 38), Tax on Natural gravel (NACE 08).  

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See 18.5.2

The national accounts adjust the data on totals, not for individual taxes. We have done no further adjustment.

No recalculation is made for the breakdown by industry (NACE Rev. 2) for years before 2008.

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