1.1. Contact organisation
Statistical Service of Cyprus (CYSTAT)
1.2. Contact organisation unit
Restricted from publication
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Michail Karaoli Str., 1444 Nicosia, Cyprus
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
29 April 2025
2.2. Metadata last posted
29 April 2025
2.3. Metadata last update
29 April 2025
3.1. Data description
Environmentally related taxes (ETEA) 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 Union (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
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.
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 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
Government controlled areas of the Republic of Cyprus
3.8. Coverage - Time
The data cover the years 2008 to 2023.
3.9. Base period
Not applicable.
Million National Currency (MNAC)
The data refer to 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, 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
Official statistics are released in accordance with the confidentiality provisions laid down in the following:
• Official Statistics Law of 2021 (Law No. 25(I)/2021) (especially Article 16 on statistical confidentiality).
• Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics and its later amendments (especially Chapter 5 on statistical confidentiality).
• European Statistics Code of Practice (especially Principle 5 on statistical confidentiality).
• CYSTAT's Guidelines for the Protection of Confidential Data.
Under the provisions of the Official Statistics Law, all the information collected is treated as confidential and is used solely for statistical purposes. No data for any individual enterprise is published or disclosed to either public bodies or private individuals.
Annexes:
Official Statistics Law of 2021
Regulation (EC) No 223/2009 on European statistics
European Statistics Code of Practice
Guidelines for the Protection of Confidential Data
7.2. Confidentiality - data treatment
No data is considered confidential at the level published.
The treatment of confidential data is regulated by CYSTAT's Guidelines for the Protection of Confidential Data.
Annexes:
CYSTAT's Guidelines for the Protection of Confidential Data.
8.1. Release calendar
There is no schedule of release dates related to ETEA data on the national website. National data are published by Eurostat on its database on an annual basis around May each year. Please see concept 10.3
8.2. Release calendar access
Not applicable yet.
8.3. Release policy - user access
Not applicable.
Yearly.
Information and data at national level as well as at EU aggregate level are currently made available on Eurostat's website.
10.1. Dissemination format - News release
There are no news releases on the national website. A news release is published by Eurostat on an annual basis around January each year.
10.2. Dissemination format - Publications
ETEA data are not yet published on the national website. Please find below the publication on the website of Eurostat.
Annexes:
Eurostat Statistics explained - Environmental tax statistics
10.3. Dissemination format - online database
There are no national databases related to ETEA available yet. Please find below the online database of Eurostat.
Annexes:
Eurostat database - Environmental taxes by economic activity
10.3.1. Data tables - consultations
Not applicable.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Not applicable.
10.5.1. Metadata - consultations
Not applicable.
10.6. Documentation on methodology
Not applicable.
10.6.1. Metadata completeness - rate
Not applicable.
10.7. Quality management - documentation
See Article 11 of the Official Statistics Law of 2021 (Law No. 25(I)/2021) which is linked at concept 7.1
See Article 12 of Regulation (EC) No 223/2009 on European statistics which is linked at concept 7.1
11.1. Quality assurance
The quality of statistics in CYSTAT is managed in the framework of the European Statistics Code of Practice which sets the standards for developing, producing and disseminating European Statistics as well as the ESS Quality Assurance Framework (QAF). CYSTAT endorses the Quality Declaration of the European Statistical System. In addition, CYSTAT is guided by the requirements provided for in Article 11 of the Official Statistics Law No. 25(I) of 2021 as well as Article 12 of Regulation (EC) No 223/2009 on European statistics, which sets out the quality criteria to be applied in the development, production and dissemination of European statistics.
Moreover, CYSTAT follows the guidelines provided in Eurostats' Environmental Taxes Manual which sets standards for the compilation of the data.
Annexes:
European Statistics Code of Practice
ESS Quality Assurance Framework (QAF)
Quality Declaration of the European Statistical System
Official Statistics Law No. 25(I) of 2021
Regulation (EC) No 223/2009 on European statistics (consolidated text)
11.2. Quality management - assessment
The quality of statistics is assessed according to five quality criteria: relevance, accuracy, timeliness and punctuality, accessibility and clarity, coherence and comparability. CYSTAT endorses the Quality Declaration of the European Statistical System. In addition, CYSTAT is guided by the requirements provided in Article 11 of the Official Statistics Law of 2021 (Law No. 25(I)/2021) as well as Article 12 of Regulation (EC) No 223/2009 on European statistics, which sets out the quality criteria to be applied in the development, production and dissemination of European statistics.
12.1. Relevance - User Needs
Data on environmentally related taxes are an important policy instrument at EU level. Yet. nationally, there have not been any clear indications which could help determine the degree of policy need for this data at national level.
12.2. Relevance - User Satisfaction
Not applicable.
12.3. Completeness
The ETEA questionnaire is duly completed for the years 2019-2023, which are mandatory under Regulation (EU) No 691/2011. To ensure that new taxes (or changes to the existing tax legislation) are added in a timely manner in the compilation, a review process is established on a regular basis on the long list of general government revenues, while also making sure of being informed of any new taxes in the pipeline. Finally, any revisions to the auxiliary data for earlier years are used to update and further improve the allocation to end payers.
12.3.1. Data completeness - rate
Not applicable.
13.1. Accuracy - overall
Although, there are no known deficiencies in the data, it is expected that some of the data will also be subject to improvements in the future, as part of the continuous effort to achieve the best possible convergence between the National Tax List (NTL) and environmentally related taxes. However, revisions are expected to decrease year by year.
Updates are made on auxiliary information relating to energy and transport data and advancements are always pursued on allocation methods.
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Errors may arise during data collection or during the compilation procedure.
Data are carefully examined after collection and compared to previous years' data collections. The overall procedure is reviewed and any doubtful or non best-practice methods are re-assessed.
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
Errors may arise during the processing of the data. They may be caused due to the large amount of micro data which are processed by automatic allocation procedures and by new additions on processing files made each year eg typing errors, formula linking errors etc.
These errors are minimised by careful examination, one by one manual scanning of micro data and new processing additions. Furthermore, they are traced by comparing annual changes on the data.
13.3.5. Model assumption error
Not applicable.
The Regulation required environmentally related taxes to be provided for the first time on 30 September 2013.
Cyprus transmits data to Eurostat since 2015 because it was granted a derogation for the first two years of reporting. The most recent reporting covered the years 2008 to 2022 and the transmission took place on 29 April 2024.
14.1. Timeliness
The first and final estimates for reference year N are available at N+16 months. However, improvements in compilation processes may be applied later on that could affect the data of any of the years of the time series and surely the last available reference year.
14.1.1. Time lag - first result
See 14.1
14.1.2. Time lag - final result
See 14.1
14.2. Punctuality
Eurostat deadlines for disseminating the data are respected. Environmental taxes are disseminated to Eurostat by the end of April each year.
14.2.1. Punctuality - delivery and publication
Not applicable.
15.1. Comparability - geographical
It is possible to compare the national data with that of other EU Member States. Compliance with the definitions of the variables laid down in Regulation (EC) No. 691/2011 (Annex II) on European environmental economic accounts and the guidelines issued by Eurostat is achieved.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
"Sewerage Disposal Boards Tax" was recorded in the NTL list for the first time in 2023 for the reference year 2022, while in 2024 it was recorder for the reference years 1995 to 2023. It is also recorded in ETEA as an environmental pollution tax. Data for the reference years 2019 to 2023 have been recorded in this submission. As this tax has not been recorded for previous reference years in ETEA, there is a break in series in 2019.
15.2.1. Length of comparable time series
Data are considered comparable over time. When significant changes are introduced (e.g. change of methodology), historical time series are recalculated as far back as it is reasonably possible.
15.2.2. Comparability - over time detailed
Not applicable
15.3. Coherence - cross domain
There are no news releases on the national website. A news release is published by Eurostat on an annual basis around January each year.
15.3.1. Coherence - sub annual and annual statistics
Not applicable.
15.3.2. Coherence - National Accounts
See 15.3
15.3.2.1. Coherence - National Accounts detailed
| Tax type |
Discrepancy |
Size of discrepancy |
Reasons |
|---|---|---|---|
| Rental cars licences in force up to 2015 |
Small amounts of revenues from "Rental cars licences" from 2012 to 2015 have not been recorded in the NTL. |
<0.5 million euro |
Small amounts that have been recorded with other non-tax (fees) revenues. |
| Truck licences in force up to 2014 |
"Truck licences" revenues from 2008 to 2014 are aggregated together with other non-Environmental taxes into D29E/ C07/"Fees for professional licences of road transporters". |
< 1 million euro |
Small amounts that have been recorded with other non-tax (fees) revenues. |
| Oil stocks subscriptions |
In the NTL list, "Oil stocks subscriptions" is aggregated together with other non Environmental taxes into D214L/ C04/ "Stock holding company fees" from 2008 to 2016. In 2017 there is a discrepancy between the ETEA and NTL. |
1-7 million euro |
Discrepancies are minimised for the years 2018 onwards. |
| Ship registration fees |
These are aggregated together with other non Environmental taxes into D29E/ C05/ "Ship registration fees". The tax was terminated in 2019 and therefore no revenues are included in ETEA from 2020 onwards. |
1-2 million euro |
|
| Speed boat licences |
"Speed Boat licences" is aggregated together with other non Environmental taxes into D29E/ C16/ "Other special licences". |
<0.2 million euro |
|
| Extraction rights for non metallic minerals |
"Extraction rights for non metallic minerals" is not recorded in the NTL list before the year 2012 and it is only partly recorded in D29F/C03/ "Environmental Rehabilitation" from the year 2012 onwards. |
3-6 million euro |
|
| Extraction rights for metallic minerals |
"Extraction rights for metallic minerals" was not recorded in the NTL list before the year 2012. For 2012 and 2013 it is recorded in the D29F/C04/ "Mining tax" and from 2014 onwards it is only partly recorded in the same tax category. |
<0.3 million euro |
|
| Environment protection |
"Environment protection" tax was not recorded in the NTL list before the year 2012. From that year onwards it is recorded in D29F/C02/ "Environmental Protection". | <0.2 million euro | |
| Emission Trading Scheme (ETS) permit auction revenues |
There are discrepancies between "ETS permit auction revenues" of ETEA and D29F/C01/ "ETS permits" of the NTL list for the years 2012 to 2014. | <1.6 million euro | |
| Tax on energy conservation |
There are discrepancies between "Tax on energy conservation" of ETEA and D214A/C01/"Tax on Energy Conservation (Funds)" of the NTL list mainly for the year 2014. The difference for almost all the other years is less than 1 million euro. | <5.7 million euro | After the revenues are collected by the Electricity Authority of Cyprus, part of them is spent on various expenses before they get recorded in the government account as income. |
| Water consumption tax |
There are some discrepancies between the ETEA and the NTL. | <0.2 million euro | Due to the use of non finalised data for the NTL. |
| Excise: motor vehicles, Excise: motor vehicles of the "van" type, Excise: motorcycles, Excise: motor vehicles of the jeep and land rover type, Added excise tax on motor vehicles |
These environmental taxes (motor vehicles excise duty) were terminated in 2019 and therefore any minor outstanding revenues recorded in the NTL for the reference year 2020 are not included in ETEA. | <0.1 million euro |
15.4. Coherence - internal
Statistics are considered coherent within the data set of ETEA.
The cost and burden for the whole process of compiling the ETEA time series each year is about 450 person/hours. Specifically, it's about 3 months of work for one person who is also attending to other work tasks.
17.1. Data revision - policy
There is a formal revision policy at Cystat. Cystat publishes its Revision Policy on its website, describing the general rules and principles governing the procedure of revising data published by Cystat.
The policy is based on the guidelines of the European Statistical System (ESS) also taking into account the Quality Assurance Framework of the ESS and the European Statistics Code of Practice.
Specifically, note that whenever there are revisions in National Accounts and Public Finance data, the changes are incorporated in ETEA data during the next dissemination to Eurostat.
17.2. Data revision - practice
Revisions to the auxiliary data for earlier years as well as methodological improvements are incorporated in the whole time series so as to update and further improve the allocation to end payers.
17.2.1. Data revision - average size
For this year's submission, the revisions, worth noting, are:
- "Sewerage Disposal Boards Tax" was recorded in the NTL list for the first time in 2023 for the reference year 2022 . It is also recorded in ETEA as an environmental pollution tax. Data for the years 2019 to 2021 have been recorded for the first time in this submission. Furthermore, the distribution for the year 2022 was revised, mainly affecting households.
- Revised auxiliary data for fuel and water consumption were used for distributing revenues of the year 2022.
- Some revisions and improvements were also made to auxiliary data on fuel and water consumption for the year 2021, mainly affecting households and non-residents.
- Revised auxiliary data were used for "Tax of ship management services", "Speed boat licences", "Tonnage tax for ships", "Motor vehicle taxes-licences", "Electricity production licences" for the year 2022.
- The revenues recorded in D214AG/C07/"Excise - Hydrocarbon Oils" of the NTL tax list were revised for the years 2021-2022, the revenues in D29AF/C03/"Sewerage Disposal Boards tax" were revised for 2022 and the revenues in D214HC/C03/"Specific licences-Energy" were revised for 2019-2022.
17.2.2. Status of data
The transmitted data can be considered as final according to the latest available National Tax List. However, if the National Tax List gets revised this year, ETEA will also be revised in next year's dissemination.
18.1. Source data
ETEA dataset is based on administrative data sources, some of them made available at the micro data level and some of them at more aggregate levels.
18.1.1. Source data detailed
|
|
Tax Name/ESA Code |
Source data for compiling tax revenue by payer |
|---|---|---|
| Energy taxes |
1) Emission Trading Scheme (ETS) permit auction revenues | Environment Department data on number of allocated ETS units and number of ETS units to be provided by installation units. |
| 2) Tax on energy conservation (funds) |
Electricity Authority of Cyprus revenues on energy conservation tax by economic activity. | |
| 3) Excise: hydrocarbon oils |
Total excise duty per fuel type as recorded by the Customs and Excise Department. | |
| 4) Oil stocks subscriptions |
Total subscription amount per fuel type as recorded by the Cyprus Organisation for Storage and Management of Oil Stocks. | |
| 26) Electricity production licences |
Detailed information is obtained yearly, on each individual payment made, from the Energy Regulatory Authority. | |
| Transport taxes
|
5) Motor vehicle taxes-licences (public use) | Detailed information is obtained yearly, on each individual payment made, from the Road Transport Department. |
| 6) Motor vehicle taxes-licences (private use) | Detailed information is obtained yearly, on each individual payment made, from the Road Transport Department. | |
| 7) Rental cars licences (in force up to 2015) |
Detailed information was obtained yearly, on each individual payment made, from the Road Transport Department. |
|
| 8) Truck licences (in force up to 2014) |
Detailed information was obtained yearly, on each individual payment made, from the Road Transport Department. |
|
| 9) Motor vehicle taxes registration (private use) (up to 11/2012) |
Detailed information was obtained yearly, on each individual payment made, from the Road Transport Department. |
|
| 10) Motor vehicle taxes registration (public use) (up to 11/2012) | Detailed information was obtained yearly, on each individual payment made, from the Road Transport Department. | |
| 11) Excise: motor vehicles (up to 3/2019) | Detailed information was obtained yearly, on each individual payment made, from the Customs and Excise Department. | |
| 12) Excise: double cabin motor vehicles (up to 3/2019) | Detailed information was obtained yearly, on each individual payment made, from the Customs and Excise Department. | |
| 13) Excise: motor vehicles of the "van" type (up to 3/2019) | Detailed information was obtained yearly, on each individual payment made, from the Customs and Excise Department. | |
| 14) Excise: motorcycles (up to 3/2019) | Detailed information was obtained yearly, on each individual payment made, from the Customs and Excise Department. | |
| 15) Excise: motor vehicles of the jeep and land rover type (up to 3/2019) | Detailed information was obtained yearly, on each individual payment made, from the Customs and Excise Department. | |
| 16) Added excise tax on motor vehicles (up to 3/2019) | Detailed information was obtained yearly, on each individual payment made, from the Customs and Excise Department. | |
| 17) Tonnage tax for ships | Detailed information is obtained yearly, on each individual payment made, from the Shipping Deputy Ministry. | |
| 18) Tax of ship management services | Detailed information is obtained yearly, on each individual payment made, from the Shipping Deputy Ministry. | |
| 19) Ship registration fees (up to 9/2019) | Detailed information was obtained yearly, on each individual payment made, from the Shipping Deputy Ministry. | |
| 20) Speed boat licences |
Detailed information is obtained yearly, on each individual payment made, from the Shipping Deputy Ministry. |
|
| Pollution taxes |
21) Sewerage Disposal Boards tax |
The total found in the NTL is distributed to payers at NACE level 1 by building stock property value and then at the 2 digit NACE level by water consumption. |
| Resource taxes |
22) Environment protection |
The data provided by the Mines Service is already allocated within the required NACE divisions. |
| 23) Extraction rights for non metallic minerals |
The data provided by the Mines Service is already allocated within the required NACE divisions. |
|
| 24) Extraction rights for metallic minerals |
The data provided by the Mines Service is already allocated within the required NACE divisions. |
|
| 25) Water tax |
Water consumption by usage is obtained on an annual basis from the Water Development Department. |
18.2. Frequency of data collection
Almost all primary data are available at most 12 months after the end of the reference year, but the necessary auxilliary information for the allocation to the economic activities is available around 19-20 months after the end of the reference year.
18.3. Data collection
The primary data information which is received from bodies outside of the Statistical Service is listed under18.1. Data is usually received by email and reminders are sent where necessary.
18.4. Data validation
Data are carefully examined after collection and compared to previous years' data collections. If the quality of data is unsatisfactory, the providers of the data are contacted and revised data are submitted, where necessary. Otherwise, the part of the data which is of doubtful quality is identified and estimations are made to replace them, based on the rest of the data, on previous years' figures or other auxiliarry sources.
18.5. Data compilation
All potential environmentally related taxes are identified through a list of all government revenues from 2008 onwards. After detailed investigation of these revenues, through the legal framework and information from the competent authorities for its enforcement, the list of environmental taxes (see 18.1.1) is prepared.
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 |
|---|---|---|
| The tax bases of the excise tax on hydrocarbon oils and the oil stocks subscriptions (no. 3 and 4) are the “energy products used for transport or stationary purposes” |
2008-2023 |
These taxes are allocated to the end payers using the following information:
|
| The tax base of the tax on energy conservation (no. 2) is the “electricity consumption”. |
2008-2023 |
The data provided by the Electricity Authority of Cyprus is already allocated within the required NACE divisions. |
|
The tax bases of taxes no. 5-20 are: “import, registration or use of motor vehicles or ships”. |
2008-2023 (Specific details may be found in section 18.1.1) |
Detailed information is obtained yearly, on each individual payment made, from the authorities receiving this income. A Microsoft Access based system was specially designed for data management purposes. Specific programming codes were built for each tax and together with manual data processing, three main goals are addressed:
|
| The tax base of tax no. 22 is the “landscape change”, while the tax base for taxes no. 23 and 24 is the “extraction of raw materials”. |
2008-2023 | The data provided by the Mines Service is already allocated within the required NACE divisions. |
| The tax base of ETS permit auction revenues (no. 1) is the “emissions of CO2” |
2013-2023 | The data are provided by the Environment Department. Allocation to tax payers is a hard problem to tackle as auction revenues are very different to what resident enterprises really pay under the ETS for emitting CO2. The small number of resident enterprises under the ETS for Cyprus allows the auction revenues to be split according to the burden on the enterprises, with the restriction that whenever the total revenue exceeds the total real burden, the excess is placed on non-residents. Auction income is recorded as time adjusted cash at T+1 year for reference years 2017 onwards for coherence reasons with the NTL. |
| The tax base of the Water tax (no.25) is "water abstraction". |
2017-2023 | The data are provided by the Water Development Department by type of use. Then they are allocated to end payers using:
|
| The tax base of the Electricity production licences (no.26) is "electricity production". |
2008-2023 | Detailed information is obtained yearly, on each individual payment made, from the Cyprus Energy Regulatory Authority receiving this income. A Microsoft Access based system was specially developed for data management purposes. Specific programming codes were built for this tax and together with manual data processing, three main goals are addressed:
|
| The tax base of the Sewerage Disposal Boards Tax (no. 21) is "Effluent collection and treatment, fixed annual taxes". Specifically, the charge is actually based on the property value, but this could be considered as a loose proxy for the discharge of sewerage. For each property, the amount paid is almost a fixed annual tax, just as described on the environmental tax bases list. |
2019-2023 | The total recorded in the NTL is distributed to payers at NACE level 1 by building stock property value. Then it is further distributed at the 2 digit NACE level using Water consumption by NACE and for households, as recorded by CYSTAT (in value). |
18.5.3. Compilation of estimations
In case that some source data (eg. from National Accounts) are not yet available for the latest year reported, then auxilliary sources are used. These figures are adjusted according to previous years differences between the two sources.
18.5.4. Compilation of revenue payable by non-residents
In order to estimate the taxes paid by non-residents, we use specific information for each type of fuel. For example, the consumption of jet kerosene by non-residents is found by deducting from the total the amounts consumed by the small number of resident entities.
For vehicle fuel the percentage of non-residents’ use of vehicles is small (as Cyprus is an island-nation) and mostly comes from the fuel of cars rented by tourists; it is estimated using tourist expenditure data.
Regarding the ETS permits revenues, the small number of resident enterprises under the ETS for Cyprus allows the auction revenues to be split according to the burden on the enterprises, with the restriction that whenever the total revenue exceeds the total real burden, the excess is placed on non-residents.
Concerning taxes no. 5-20, individual payments are assigned to specific economic activities, households or non-residents. The key information used here is: identification number of individuals, registration number of enterprises, names of individuals, owners, enterprises and other specific information on the tax bases.
18.5.5. Compilation of revenue broken down by payer for years before 2008
Not applicable.
18.6. Adjustment
Not applicable.
18.6.1. Seasonal adjustment
Not applicable.
Environmentally related taxes (ETEA) 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.
29 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 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.
Government controlled areas of the Republic of Cyprus
The data refer to calendar years.
Although, there are no known deficiencies in the data, it is expected that some of the data will also be subject to improvements in the future, as part of the continuous effort to achieve the best possible convergence between the National Tax List (NTL) and environmentally related taxes. However, revisions are expected to decrease year by year.
Updates are made on auxiliary information relating to energy and transport data and advancements are always pursued on allocation methods.
Million National Currency (MNAC)
All potential environmentally related taxes are identified through a list of all government revenues from 2008 onwards. After detailed investigation of these revenues, through the legal framework and information from the competent authorities for its enforcement, the list of environmental taxes (see 18.1.1) is prepared.
ETEA dataset is based on administrative data sources, some of them made available at the micro data level and some of them at more aggregate levels.
Yearly.
The first and final estimates for reference year N are available at N+16 months. However, improvements in compilation processes may be applied later on that could affect the data of any of the years of the time series and surely the last available reference year.
It is possible to compare the national data with that of other EU Member States. Compliance with the definitions of the variables laid down in Regulation (EC) No. 691/2011 (Annex II) on European environmental economic accounts and the guidelines issued by Eurostat is achieved.
"Sewerage Disposal Boards Tax" was recorded in the NTL list for the first time in 2023 for the reference year 2022, while in 2024 it was recorder for the reference years 1995 to 2023. It is also recorded in ETEA as an environmental pollution tax. Data for the reference years 2019 to 2023 have been recorded in this submission. As this tax has not been recorded for previous reference years in ETEA, there is a break in series in 2019.
