Eurostat, the statistical office of the European Union

E2: Environmental statistics and accounts; sustainable development

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Eurostat collects data on environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payers) using the NACE classification for production activities plus households and non-residents.

These data were updated in December 2020, including:

- environmental tax revenue data distributed to Nace Rev. 2 industries, households and non-residents for all EU Member States;

- EU aggregates over the period 2008-2018;

Other specific features or limits:

Not all countries could provide estimates for the tax revenue coming from non-residents. This means non-resident units tax revenues are underestimated (estimated by 0), whereas resident units tax revenues are overestimated. This issue is in the course of being tackled insofar more countries provide estimates for non-residents tax revenue.

Consistency with the national tax list (NTL) was ensured for the majority of countries.  However, for some countries, the data could not be fully aligned to the NTL as it was not yet available at the time of reporting.

For Switzerland the breakdown of total tax revenues by tax payer is available from 2000 onwards. The split by economic activity for the years 2000-2007 has been reported at NACE section level (the detailed breakdown is not in line with NACE Rev. 2 A*64 aggregation level as set out under ESA 2010). For this reason, the sum of tax revenue over all components (households, industries, non-residents, not allocated) differs from the total for the period 2000-2007. However, there is a perfect match when total for industries is obtained from the tax revenues displayed at the NACE section level.

Classification according to type of environmental tax

For analytical purposes, the environmental taxes are divided into four categories: energy taxes (including CO₂ taxes), transport taxes, pollution taxes and resource taxes (excluding taxes on oil and gas extraction).

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)
• households as consumers
• non-residents
• not allocated (impossible to be allocated to one of the categories mentioned above)

Environmental taxes are reported by NACE Rev. 2. for the period 1995 onwards. Data over the period 1995-2007 were originally calculated by NACE Rev. 1.1. and countries have to the extent possible backcasted them to NACE Rev. 2.

Environmental taxes by economic activity data cover all sectors of the economy: producers (economic activities by NACE), households as consumers as well as non-residents. 

The environmental tax statistics are based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. Environmental tax statistics are part of the environmental accounts which constitute satellite accounts to national accounts.

This guide has taken up the Regulation (EU) N° 691/2011 of an environmental: "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".

Only payments that are identified as taxes in the national accounts can be environmental taxes whereas other types of payments to government are not considered environmental taxes. Environmental tax statistics use the tax definition of the national accounts as a reference because this improves international comparability of the statistics, and follow the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).

In order to define environmental taxes precisely, objectively and ensuring international comparability, a list of tax bases was established. This list was slightly updated in the 2013 statistical guide.

All taxes defined as such in the national accounts and relying on the tax bases listed below are environmental taxes.

Value added type taxes (VAT) are excluded from the definition of environmental taxes. This is mainly because of the special characteristics of this type of tax. VAT is a tax levied on all products (with few exceptions), and it is deductible for many producers, but not for households. Because of this, it does not influence relative prices in the same way that other taxes on specific products do.

Energy taxes (including fuel for transport)

This category includes taxes on energy production and on energy products used for both transport and stationary purposes. The most important energy products for transport purposes are petrol and diesel. Energy products for stationary use include fuel oils, natural gas, coal and electricity. Taxes on biofuels and on any other form of energy from renewable sources are included. Taxes on stocks of energy products are also included.

Carbon dioxide (CO₂) taxes are included under energy taxes rather than under pollution taxes. If CO₂ taxes are identifiable, these taxes should be reported as a separate category next to the total energy taxes. Taxes on greenhouse gas emissions other than CO₂ should also be included here.

Government revenues from the auctioning of emissions permits are treated as tax receipts in the national accounts. The most important such scheme is the EU Emissions Trading Scheme (EU ETS) related to emissions of greenhouse gases. The revenues from such schemes as shown in the national accounts should also be included in this category.

Transport taxes (excluding fuel for transport)

This category mainly includes taxes related to the ownership and use of motor vehicles. Taxes on other transport equipment (e.g. planes, ships or railway stocks), and related transport services (e.g. duties on charter or scheduled flights) are also included here.

All taxes on means of transport are included, even taxes on means of transport that are considered to be relatively more environmentally friendly such as railway rolling stock and public transport in general as well as taxes on electric cars. Taxes on vehicle insurance are also included provided they are specific taxes on the insurance of vehicles and not general insurance taxes levied on all kinds of insurance contracts.

Taxes on petrol, diesel and other transport fuels are included under energy taxes.

Some cities have introduced charges for access to the city centre (congestion charges or city tolls). If a city charge is treated as a tax in the national accounts, then it is considered as a transport tax.

Pollution taxes

This category includes taxes on measured or estimated emissions to air and water, management of solid waste and noise.

Resource taxes

This category includes taxes linked to the extraction or to the use of natural resources, such as water, forests, wild flora and fauna, etc., as these activities deplete natural resources. All taxes designed to capture the resource rent from the extraction of natural resources are excluded.

Taxes on land are excluded from scope, except specific taxes to be paid for the conversion of landscapes (e.g. deforestation).

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 environmental taxes by economic activity data are published separately for each Member State, EFTA and candidate country for which data are available.  

Data are available from 1995 onwards.

Complete time series broken down by economic activity cover the period 2008-2018 for all EU countries.

However, several countries reported complete data over the full period 1995-2018 and some as well for 2019.

Not applicable

Data are published in:

• Millions of national currency (including 'euro fixed' series for euro area countries), and
• Millions of euro (from 1.1.1999)/Millions of ECU (up to 31.12.1998)

All series are measured at current prices.

Data refer to the calendar year.

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

Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society.

For reported confidential data the cells appear as missing and are shown with a confidentiality flag.  EU aggregates respect Eurostat confidentiality rules. 

Data are not bound by an advance release calendar. All data are published once validated by Eurostat. 

Not applicable

In line with the Community legal framework and the European Statistics Code of Practice Eurostat disseminates European statistics on Eurostat's website (see item 10 "Accessibility and Clarity") respecting professional independence and in an objective, professional and transparent manner in which all users are treated equitably. The detailed arrangements are governed by the Eurostat protocol on impartial access to Eurostat data for users. 

Annual

A 'What's new' article is planned to be published shortly after uploading the new data referring to both collections on environmental taxes on the Eurostat website. 

Statistics Explained articles

Environmental tax statistics

Environmental taxes - detailed analysis

Tax_revenue_statistics – this article contains all national tax lists (validated and published by Eurostat)

Other publications dealing with environmental taxes

Taxation trends in the European Union: Data for the EU Member States, Iceland and Norway, 2020

Energy, transport and environment statistics, Pocketbook, 2020 edition

Key figures on Europe - 2020 edition

Other information

''Taxes in Europe'' database

DG Energy oil bulletin (published weekly)

IEA Energy Prices and Taxes reports (published every quarter)

Eurostat Database by themes: http://ec.europa.eu/eurostat/data/database

Environment and Energy – Environment – Environmental taxes - Environmental taxes by economic activity (NACE Rev. 2) (env_ac_taxind2).

Not applicable (Eurostat collects the data from the Member States at an aggregate level)

Not applicable

The reference compilation manual is: Environmental taxes - A statistical guide, 2013 edition

The methodological framework is the European system of accounts, 2010 edition (ESA 2010).

The "Manual of Government Deficit and Debt Implementation of ESA 2010" contains also Eurostat decisions on recording of taxes and social contributions.

The original data collection is made by the Member States, while Eurostat collects and checks the assembled country compilations. The quality assurance and documentation of the quality is a joint responsibility of Eurostat and the Member States depending on the producer of the underlying data source.

To ensure quality of the data Eurostat implements the following procedures/guidelines:

1) Methodological guidelines to assist countries

2) Use of validation tools notably informing of:

- differences between a total value and the sum of its components

- the non-respect of confidentiality rules;

- the presence of new data,

- the cases of deleted data,

- the magnitude of revisions

- plausbility checks of year-to-year changes

- consistency with national accounts data.

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

Information about environmental taxes is important for implementing environmental policy and in particular environmental fiscal reform as well as for analytical purposes. In parallel with the use of physical data (air emissions, waste…) the polluter-payer principle can be assessed.

Main users: Commission services, European Environmental Agency, OECD, national governments, scientific institutes and universities, businesses, citizens.

There are no systematic studies of user satisfaction. Eurostat has regular hearings with European policymakers and contacts with the research community and other stakeholders to monitor the relevance of the statistics produced and identify new priorities. 

The data are updated up to 2018 for all Member States (for some as well 2019 data), including EU and Euro area aggregates. 

The overall accuracy is considered to be good.

Not applicable to statistical accounts

Not applicable to statistical accounts

The questionnaire for environmental taxes by economic activities is sent out every year.

Eurostat disseminates data with a delay of about 23 months after the end of the reference year, e.g. data for the reference year 2018 were available for the majority of countries in December 2020.

Not applicable because there is no release calendar.

The comparability across countries is good due to clear statistical concepts and definitions. In this way a harmonised statistical framework for environmental taxes was published in 2001 and entirely revised in 2013. The use of this Eurostat manual and the checks by Eurostat enhance the comparability between countries. However, the primary data sources used for compilation of data by countries may differ in terms of quality.

The data are totally comparable over time due to the application of the same methodology for all covered years. However some countries could not back-cast their former data anterior to 2008 with the application of NACE Rev. 2. Progress should be made in order to get in the next future data in NACE Rev. 2 over the whole period starting in 1995.

The data are coherent with National Accounts and Environmental Accounts.

The data should be made coherent with the other process of compiling environmental tax revenues through national accounts data (table 9 of ESA transmission programme). For some countries the total for environmental taxes by economic activity does not yet exactly match the total for environmental tax revenue. The same applies to the totals by category of environmental taxes. However such discrepancies are limited, having been much reduced in the last years.

OECD also collects and disseminates data for environmentally related taxes with definitions and concepts which may differ.

The data reported are internally coherent (totals are equal to the sum of the breakdowns). However confidential data as well as rounding issues could result in some gaps between totals and the sum of its (published) components.

Not available

Every year Eurostat publishes the complete time series (by NACE Rev.2), which may lead to revisions of data previously published. Data are not revised in between annual releases.

The data based on NACE Rev.1.1 are no longer available.

The published data should be regarded as final, unless otherwise stated. However, during the first months after the first data release revisions may be possible. 

The data collection methods are under the responsibility of the countries. They decide which instrument to use.

The general options are: national accounts data, administrative sources (State Budget), statistical estimations. 

Annual.

The original data collection is made by the Member States (also EFTA & some candidate countries) and while Eurostat collects those data through a questionnaire sent out to these countries.

The validation of the national data is done in cooperation with the countries. Various steps have been described in the ‘Workflow’ section.

At Eurostat level, before publishing the data, a number of logical checks between different variables are performed and the consistency of data over time is checked as well.

EU aggregates (total tax revenues by category) are derived by summing up country totals.

Not relevant

Not relevant