1.1. Contact organisation
STATEC
1.2. Contact organisation unit
Satellite accounts
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Bâtiment Twist
12, boulevard du Jazz
L-4370 Belvaux
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
30 April 2025
2.2. Metadata last posted
30 April 2025
2.3. Metadata last update
30 April 2025
3.1. Data description
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.
3.2. Classification system
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)
3.3. Coverage - sector
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.
3.4. Statistical concepts and definitions
The environmental tax statistics are compiled based on Eurostat’s 2024 '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).
3.5. Statistical unit
Data refer to environmental taxes collected by the government and payable by the different economic agents.
3.6. Statistical population
The target population are all production sectors by NACE, households as consumers and non-residents.
3.7. Reference area
The national economy
3.8. Coverage - Time
from 1995 to 2023
3.9. Base period
Not applicable.
Million National Currency (MNAC)
The data refer to the calendar years.
6.1. Institutional Mandate - legal acts and other agreements
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.
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
Regulation (EC) No 223/2009 on European statistics (recitals 23-27, 31-32 and Articles 20-26) applies.
7.2. Confidentiality - data treatment
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.
8.1. Release calendar
Not available.
8.2. Release calendar access
Not available.
8.3. Release policy - user access
Not available.
Annually
10.1. Dissemination format - News release
Not available.
10.2. Dissemination format - Publications
Not available.
10.3. Dissemination format - online database
Not available.
10.3.1. Data tables - consultations
All the public Environmental taxes are available on the Web portal on official statistics in Luxembourg.
The Web portal permits an online visualization of the data under tabular or graphic formats.
Data could also be downloaded under the following format : .xls .csv .xml
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Not available.
10.5.1. Metadata - consultations
Not applicable.
10.6. Documentation on methodology
Not available.
10.6.1. Metadata completeness - rate
Not applicable.
10.7. Quality management - documentation
Not available.
12.1. Relevance - User Needs
Not applicable.
12.2. Relevance - User Satisfaction
Not applicable.
12.3. Completeness
All environmental taxes are covered
12.3.1. Data completeness - rate
Not applicable.
13.1. Accuracy - overall
No specific quality issue.
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Not applicable.
13.3.1. Coverage error
Not applicable.
13.3.1.1. Over-coverage - rate
Not applicable.
13.3.1.2. Common units - proportion
Not applicable.
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Not applicable.
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
Not available.
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
Data are produced 16 months after the end of the reference period
14.1.1. Time lag - first result
16 months after the end of the reference period
14.1.2. Time lag - final result
16 months after the end of the reference period
14.2. Punctuality
Not available.
14.2.1. Punctuality - delivery and publication
Not applicable.
15.1. Comparability - geographical
Not available.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
Data are available from 1995 to 2023
15.2.1. Length of comparable time series
18 years (From year 1995 to year 2012)
11 years (From year 2013 to year 2023)
15.2.2. Comparability - over time detailed
| Tax type |
Reference period |
Reasons for breaks |
|---|---|---|
| Environmental taxes |
1995-2023 |
Between 2012 and 2013, data sources on local taxes have changed |
15.3. Coherence - cross domain
Not available.
15.3.1. Coherence - sub annual and annual statistics
Not applicable.
15.3.2. Coherence - National Accounts
Environmental taxes are consitent with National taxes reported in National accounts
15.3.2.1. Coherence - National Accounts detailed
| Tax type |
Discrepancy |
Size of discrepancy |
Reasons |
|---|---|---|---|
| Energy taxes |
No discrepancy |
<0,11% |
Comparaison is made using the latest publicly available NTL, while the compilation is made using the latest EDP notification(March). Rounding |
| Transport taxes |
No discrepancy |
<0,01% |
Comparaison is made using the latest publicly available NTL, while the compilation is made using the latest EDP notification(March). Rounding |
| Ressources taxes |
No discrepancy |
<0,15% |
Comparaison is made using the latest publicly available NTL, while the compilation is made using the latest EDP notification(March). Rounding |
15.4. Coherence - internal
Not available.
Not available.
17.1. Data revision - policy
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 appeared during the compilation.
Exceptional revision is published at anytime and directly after the correction of the error.
17.2. Data revision - practice
The calculation method of emission permits was revised in the 2024 data collection as per the EDP recommendations. As a result, the method 2b from the MGDD manual is now used. In the 2025 data collection, the revision is visible for reference year 2018 for ETS CO2 emission taxes; previous reference years will be revised once the national accounts will revise historical data.
Other revisions for refernce years 2019-2022 are linked with the revisions of source data.
17.2.1. Data revision - average size
Not available.
17.2.2. Status of data
Not available.
18.1. Source data
The main data source used to produce ETEA is national government accounts
18.1.1. Source data detailed
|
|
Tax Name/ESA Code |
Source data for compiling tax revenue by payer |
|---|---|---|
| Energy taxes |
Autonomous excise duties on mineral oils (D2122C-C02) |
Government accounts and energy statistics |
| Excise duties on mineral oils (D2122C-C03) |
Government accounts and energy statistics |
|
| Supplementary tax on fuels (D2122C-C04) |
Government accounts and energy statistics |
|
| Tax on control of domestic fuel (D2122C-C05) |
Government accounts and energy statistics |
|
| Excise duty on liquefied petroleum (D2122C-C06) |
Government accounts and energy statistics |
|
| Excise duty on benzol (D2122C-C07) |
Government accounts and energy statistics |
|
| Excise duty "Kyoto" (D2122C-C15) |
Government accounts and energy statistics |
|
| CO2 Tax (D2122C-C16 & D214L-C06) |
Government accounts and energy statistics |
|
| Supplementary tax on electricity (D214L-C01) |
Government accounts and energy statistics |
|
| Tax on distribution of electricity (D214L-C02) |
Government accounts and energy statistics |
|
| Tax on production of electricity (D214L-C03) |
Government accounts and energy statistics | |
| Tax on natural gas consumption (D214L-C04) |
Government accounts and energy statistics | |
| CO2 emission permits (D29F-C01) |
Government accounts and CO2 permits accounts | |
| Transport taxes
|
Tax on transport (D214H-C04) |
Government accounts and energy statistics |
| Motor vehicle duties payed by entreprises (D29B-C01) |
Government accounts and energy statistics |
|
| Ship registration tax (D29B-C02) |
Government accounts and energy statistics |
|
| Motor vehicle duties payed by households (D59F-C05) |
Government accounts and energy statistics |
|
| Tax on ships (D59F-C06) |
Government accounts and energy statistics |
|
| Pollution taxes |
- |
- |
| Resource taxes |
Tax on water (D214L-C05) |
Government accounts and water statistics |
18.2. Frequency of data collection
Data are collected and stored annually in the framework of ETEA compilation process
18.3. Data collection
Administrative data are used to compile ETEA
18.4. Data validation
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.
18.5. Data compilation
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.
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of imputation methods
| Tax type |
Reference years |
Method for breaking down revenue to payer |
|---|---|---|
| Energy taxes |
1995-2023 |
Apply a distribution key to the total tax revenues, by energy products. The distribution key is created during annual acconts compilation and are based on energy expenditure by Nace. |
| Transport taxes |
1995-2023 |
idem |
| Ressources taxes (water) |
2010-2023 |
Apply a distribution key to the total tax revenues. The distribution key is created during annual acconts compilation and are based on water expenditure by Nace. |
18.5.3. Compilation of estimations
not applicable
18.5.4. Compilation of revenue payable by non-residents
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.
18.5.5. Compilation of revenue broken down by payer for years before 2008
Available
18.6. Adjustment
Not applicable
18.6.1. Seasonal adjustment
Not applicable.
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.
30 April 2025
The environmental tax statistics are compiled based on Eurostat’s 2024 '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
The data refer to the calendar years.
No specific quality issue.
Million National Currency (MNAC)
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.
The main data source used to produce ETEA is national government accounts
Annually
Data are produced 16 months after the end of the reference period
Not available.
Data are available from 1995 to 2023
