1.1. Contact organisation
Istat - Istituto Nazionale di Statistica (Italian National Statistical Institute)
1.2. Contact organisation unit
Monetary environmental accounts
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
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 September 2021
2.2. Metadata last posted
15 July 2024
2.3. Metadata last update
15 July 2024
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 (split into ETS CO2 taxes and other 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
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 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).
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
Italy
3.8. Coverage - Time
Environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer) is currently available for 2008-2023.
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 , as well as legal acts in the area of national accounts; since 2022 data reporting also takes into account the requirements established in the Commission delegated regulation 2022/125. 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
Information collected is protected by professional secrecy (Article 8 of Legislative Decree No. 322/1989), statistical confidentiality (Article 9 of Legislative Decree No. 322/1989).
Processing of personal data it is subject to:
- Regulation (EU) of the European Parliament and of the Council no. 679/2016, concerning the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC, in force since 25 May 2018;
- Legislative Decree 196/2003 (Ethical code of conduct concerning the protection of personal data), as amended and supplemented by the Legislative Decree 10 August 2018 101 concerning the provisions for the adaptation of the national legislation to the Regulation (EU) 2016/679 on the protection of individuals with regard to the processing of personal data and rules to the free movement of such data (the so‐called ‘GDPR regulation’).
There is no dataset-specific rule.
7.2. Confidentiality - data treatment
Not applicable
8.1. Release calendar
June 2025
8.2. Release calendar access
The national release calendar for environmental taxes by economic activity (ETEA) is not accessible to the public
8.3. Release policy - user access
Access to non disseminated environmental tax data can be provided mainly for research purposes under request and is subject to case by case evaluation.
Annual until 2021, biannual since 2022
10.1. Dissemination format - News release
The release of environmental tax statistics is announced on the main page of the Istat website (Italian section only) by means of a 'news' document - approximately half a page. It includes information on the definition of environmental taxes, reference period, main data sources, contact persons.
10.2. Dissemination format - Publications
Environmental tax statistics are reguarly published in the Istat data warehouse.
10.3. Dissemination format - online database
Domain: NATIONAL ACCOUNTS - ENVIRONMENTAL ACCOUNTS - ENVIRONMENTAL TAX REVENUE
The previous I.Stat data warehouse is closed.
10.3.1. Data tables - consultations
Not applicable.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Dissemination formats other than Istat data warehouse are not regularly available.
10.5.1. Metadata - consultations
Not applicable.
10.6. Documentation on methodology
No updated detailed description of the national methodology exists.
10.6.1. Metadata completeness - rate
Not applicable.
10.7. Quality management - documentation
National quality reports are not available
11.1. Quality assurance
National validation rules applied to ETEA output: check of consistency with the NTL; analysis of the consistency of the new time series with the previous one: where differences occur the reasons for the difference are investigated in detail; analysis of the year to year changes of the new time series: where large variations occur the reasons for the observed change are investigated in detail.
11.2. Quality management - assessment
Procedures and processes are regularly updated; major revisions and updates occur during the national accounts general revisions.
ETEA data reported in April 2025 are consistent with the March 2025 NTL.
12.1. Relevance - User Needs
Not applicable.
12.2. Relevance - User Satisfaction
Not applicable.
12.3. Completeness
All mandatory data are provided
12.3.1. Data completeness - rate
Not applicable.
13.1. Accuracy - overall
We are not aware of major deficiencies in the data.
In ETEA2025 a number of methodological improvements were introduced - see section 17.2 and details.
Concerning the point:
- breakdown of Motor vehicle duty between households and economic activities
further improvements were explored and proved to be not feasible with available data sources and resources.
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 applicable.
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
For the April 2025 data delivery production time was approximately 7 months (FTE). The estimated production time includes work to provide input for 2021, 2022 (years of benchmark), for backcasting of time series and for 2023 estimates.
14.1.1. Time lag - first result
First estimates for reference year (n) are available after 16 months.
First estimates for reference year (n) can be at the earliest compiled after 15 months in order to incorporate data on energy use for the year t-2.
14.1.2. Time lag - final result
Consistently with the national accounts revision policy, final results are availalble after 33 months. They may however be further revised during the general revision processes.
14.2. Punctuality
Italy transmitted the data to Eurostat on 22th April 2025 covering the years 2008-2023.
14.2.1. Punctuality - delivery and publication
Not applicable.
15.1. Comparability - geographical
Environmental taxes are selected within the National Accounts taxes by applying the Eurostat’s guidelines on environmental tax statistics and accounts. There is no case of taxes that are deliberately excluded or that are not mentioned in the ETEA handbook.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
The calculation process does not cause break in time series. Most data sources are quite homogenous for the whole time series thus reducing the likelihood of a discontinuity in the data.
However, there are the following break in the time series:
- in 2019 due to the revision of basic data on electricity use by economic activity used to split total revenue from electricity.
- in 2011 due to an update from this year onwards of input data used to split total revenue on 'Public motor vehicle register tax' by economic activity.
- in 2021 due to the use of a new data source to split system charges for renewable energy by economic acitvities
Some environmental taxes are not in operation for the entire reporting period. These cases are reported in detail in the section - comparability over time - detailed.
15.2.1. Length of comparable time series
The calculation process does not cause break in time series. Most data sources are quite homogenous for the whole time series thus reducing the likelihood of a discontinuity in the data.
Some environmental taxes are not in operation for the entire reporting period, these cases are reported in detail in the section - comparability over time - detailed.
15.2.2. Comparability - over time detailed
| Tax type |
Reference period |
Reasons for breaks |
|---|---|---|
| Energy taxes |
2011 onwards, 2013 onwards, 2014 onwards, 2019 onwards, from 2022 to 2023, 2021 onwards |
2011 due to an update from this year onwards of input data used to split total revenue on 'Public motor vehicle register tax' by economic activity 'Revenues of the Italian Central Stockholding Entity: tax is in operation since 2013 Emission permits (ETS CO2 tax): altough the tax is in operation since 2013 the revenue is accounted since 2014 onwards consistently with the new Manual (MGDD, 2022). 2019 - break in the time series concerning specific economic activities due to the revision of electricity use basic data. introduction of the new, temporary "Tax on surplus from renewable energy production" in 2022 and eliminated in 2023 2021 - break in series due to the use of a new data source to split system charges for renewable energy by economic acitvities |
| Transport taxes |
2011 onwards, 2012 onwards, 2019 onwards |
There is a break in the compilation method for the following tax: from 2011 due to an update from this year onwards of input data used to split total revenue for 'Public motor vehicle register tax' In addition
|
| Pollution taxes |
1996 onwards |
There is no break in the compilation method but please notice that the regional special tax on landfill dumping was introduced in 1996 |
| Resource taxes |
2018 onwards |
Following the 2024 general revision of Italian national accounts a new tax on water consumption is accounted for. In NTL it is included in the wider tax "Special duties similar indirect tax on products". |
15.3. Coherence - cross domain
Environmental tax data are derived from the ‘General Government aggregates and Accounts’ (Conti ed aggregati economici delle Amministrazioni pubbliche) calculated by Istat’s National Accounts.
Environmental taxes are selected within the National Accounts taxes by applying the Eurostat’s guidelines on environmental tax statistics and accounts.
15.3.1. Coherence - sub annual and annual statistics
Not applicable
15.3.2. Coherence - National Accounts
Environmental tax data are derived from the ‘General Government aggregates and Accounts’ (Conti ed aggregati economici delle Amministrazioni pubbliche) calculated by Istat’s National Accounts. The 2025 ETEA is consistent with the March 2025 NTL.
15.3.2.1. Coherence - National Accounts detailed
| Tax type |
Discrepancy |
Size of discrepancy |
Reasons |
|---|---|---|---|
| Pollution and resources |
from 2018 |
between 2% and 23% |
In ETEA 2025 the sheet resource taxes is compiled for the first time and starting from year 2018. Estimates concerns a tax included in the Italian NTL in a larger tax item ('Special duties similar indirect tax on products) in which taxes other than environmental ones may be accounted for. This is the reason why in the Italian NTL this item of tax has a flag other than P/RS, causing a significant diffence between total pollution and resource taxes in ETEA - both in the sheet of resource and in pollution taxes, row 76 - and total pollution and resource taxes from the NTL. |
15.4. Coherence - internal
The same vintage of source data are used to compile the ETEA data for a given year.
The only exception concerns tax 'Public motor vehicle register tax' for the years 2008-2011: input data used to split total revenue by economic activity belong to a time series dating before the general National account revision of 2024.
7 months FTE for the April 2025 data delivery.
17.1. Data revision - policy
The revision policy for ETEA data is as follows: update of t-3 and t-2 data in every data transmission due to the ordinary revisions of NA data sources. In addition, the entire time series may be updated on the occasion of national accounts other than ordinary revisions. This latter is the case for ETEA2025
Some changes may also occur in the time series due to revisions of input data.
17.2. Data revision - practice
ETEA2025 time series was entirely revised due to the general revision of italian national accounts of September 2024.
The following list details the revision, both ordinary and general ones, and update:
• minor revison of data on ‘Total surrendered units’ and ‘Freely allocated allowances’ from the European Environment Agency’s ETS database for the years 2020-2021 and of air emission accounts data for year 2022.
• revision of energy use data for the whole time series 2008-2022 for all NACEs, households and non-residents;
• revision of national accounts input data for the whole time series 2008-2022, consistently with the national accounts revision of September 2024, used as follows:
o to split Provincial tax on motor vehicles’ insurance /D214G_C01 by NACE;
o to split Public motor vehicle register tax (PRA) / D214D_C01 by NACE;
o to split Motor vehicle duty paid by enterprises / D29B_C01;
o to split Regional special tax on landfill dumping / D214H_C03;
• upadate of total tax revenue for the whole time serie for Energy category, from 2011 for Pollution category and from 2014 for Transport category.
• Revision of methodology, of input data on energy use and of excise duty for assessment and splitting by NACEs of taxes for own production of electricity and of electricity for street lighting for the whole time series
• Revision of methodology, of input data on energy use and of excise duty for total system charges on renewable energy by NACEs for the year 2020-2022
• update of excise duty on gasoline and diesel for offroad use for NACE 01-03 for the year 2015-2020
• update of input data for splitting the tax 'Revenues of the Italian Central Stockholding Entity' for year 2022
• minor update of classification of input data used for splitting the tax 'SO2 and NOx pollution tax” by NACEs for years 2016-2022
• implementaion of a new methodology for an improved application of excise duty abatment, for some uses and for some NACEs (H59, H50, C22, C23, M71, Q86) on the basis of data input detailed at 4-digits level on ISIC classification
• revision of estimates for taxes on use of electricity for NACE 35 for year 2022 due to a calculation error.
17.2.1. Data revision - average size
• revision of energy use: greater then +20% and minor of -20% for the main energy products (diesel, gasoline, methan, electricity) for a large number of NACEs for different years of the whole time series
• 'Emission permits: -100% for year 2013 due to a new methodology according to the new Manual (MGDD, 2022); from -62% up to +32% for years 2015-2018 and 2021-2022
• -96% up to +677% for several NACEs and several years of the whole time serie due to the update of methodology and input data for taxes on electricity – see section 17.2;
• -95% for NACE 35 for year 2022 due to calculation error for the temporary “Tax on surplus from renewable energy production”;
• - 95% up to +451% for several NACEs and several years of the whole time serie due to the update of methodology and input data for system charges on renewable energy – see section 17.2
• 'Regional special tax on landfill dumping: range from -98% up to +960% for the whole time serie for a large number of NACEs due to revision in input data from national accounts – see section 17.2
• 'Local tax for environmental protection: range from -99% up to + 996% due to upadate of total tax revenue – see 17.2
• ‘'Provincial tax on motor vehicle insurances’ from -78% up to 283% for all years of the time series and for a large number of NACE - due to revision of input data – see section 17.2
• Revision of the tax ‘SO2 and NOx pollution tax’ up to 205% for years 2016-2020 for NACE 10-12, NACE20 and NACE 29, for all other NACE only minor revision are observed
• ‘'Public motor vehicle register tax’ from -98% up to 359% for years 2011-2022 for a large number of NACE due to revision of input data – see section 17.2.
• Tax on vehicles: from -78% up to 271% for a large number of NACE for all years of time series due to revision in input data – see section 17.2.
All other revisions listed in 17.2 are smaller than 20%
17.2.2. Status of data
The ETEA data up to t-3 can be considered final and t-2 can be considered provisional.
However, the entire time series may be updated in future national accounts other than ordinary revisions or due to changes in input data.
18.1. Source data
The main data source for the environmental tax revenue are the Istat’s National Accounts ‘General Government aggregates and Accounts’ (Conti ed aggregati economici delle Amministrazioni pubbliche); specifically, the April 2025 ETEA is consistent with the NTL of March 2025.
Detailed data sources are described in the specific sections.
18.1.1. Source data detailed
|
|
Tax Name/ESA Code |
Source data for compiling tax revenue by payer |
|---|---|---|
| Energy taxes |
Excise duty on mineral oils / D214A_C01 In-bond surcharge on mineral oils / D2122C_C01 Excise duty on refinery gases / D214A_C02 Excise duty on methane / D214A_C03 Excise duty on electricity and system charges for renewable sources / D214A_C05 Local surcharge on electricity / D214A_C06 In-bond surcharge on refinery gases / D2122C_C03 Tax on coal consumption (included in Excise duty on mineral oils) / D214A_C01 |
Mainly physical Energy Flow Accounts with additional split by purpose, and legal tax rate. |
| Emission permits / D29F_C03 |
Air emission accounts data and administrative data on emission allowances and emissions surrendered by plant (source: ETS emission register) |
|
| Levy on revenues of operators in the energy sector for the electricity and gas Authority / D29H_C07 |
Taxes allocated to NACE 35, 36, 37-39 |
|
| Revenues of the Italian Central Stockholding Entity / D214A_C11 |
Italian Central Stockholding Entity (OCSIT) data on payments by companies. |
|
| Transport taxes
|
Motor vehicle duty paid by enterprises / D29B_C01 Provincial tax on motor vehicles’ insurance /D214G_C01 |
Motor vehicles’ register - stock of vehicle by USER |
| Public motor vehicle register tax (PRA) / D214D_C01 Since 2019 the tax includes the 'Registration surcharge for polluting cars' |
National accounts tax matrices (product by user) and Motor vehicles’ register - stock of vehicle by USER |
|
| Motor vehicle duty paid by households / D59D_C02 Tax on boats and aircrafts / D59A_C03 Aerotaxi passengers tax / D214H_C05 |
Tax allocated to households only |
|
| Pollution taxes |
Provincial tax for environmental protection / D29F_C02 |
National accounts data on the stock of dwellings and other buildings + estimates on the split of waste charge between households and industries |
| Regional special tax on landfill dumping / D214H_C03 |
National accounts tax matrices (product by user) |
|
| Regional tax on aircraft noise /D29F_C04 |
Transport statistics background data on the number of flights operated by resident and non resident companies |
|
| SO2 and NOx pollution tax / D29F_C01 |
Administrative data on SOx and NOx emissions released by the individual plants subject to the tax (annual data) |
|
| Resource taxes |
'Special duties similar indirect tax on products /D14L_C01 |
Statistics on water consumption split by an highly NACE aggregated classification |
18.2. Frequency of data collection
Restricted from publication
18.3. Data collection
Restricted from publication
18.4. Data validation
Most data sources come from national accounts and environmental accounts.
In other cases consistency checks are performed.
18.5. Data compilation
See sections below
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 |
|---|---|---|
| Excise duty on mineral oils, the In-bond surcharge on mineral oils, the Excise duty on refinery gases, the Excise duty on methane, the Local surcharge on electricity duty, the Excise duty on electricity, the In-bond surcharge on refinery gases and the Tax on coal consumption |
Entire time series |
Direct allocation method, i.e. legal tax rate applied to the use of energy product by user and purpose. Tax rate reductions for specific NACE economic activities or households are taken into account in the calculation. |
| Emission permits |
Entire time series |
Air emission accounts data combined with administrative data on emission allowances and emissions surrendered by plant (source: ETS emission register). |
| SO2 and NOx pollution tax |
Entire time series |
Administrative data on SOx and NOx emissions released by the individual plants subject to the tax and tax rate (annual data) |
| Motor vehicle duty paid by enterprises, Provincial tax on motor vehicles’ insurances Registration surcharge for polluting cars |
Entire time series |
Administrative data, i.e. data derived from the motor vehicles’ register on the stock of vehicle by user |
| Provincial tax for environmental protection |
Entire time series |
National accounts data on the stock of dwellings and other buildings and split of waste charge between households and production activities |
| Public motor vehicle register tax (PRA) AND Regional special tax on landfill dumping |
Entire time series |
National accounts tax matrices (product by user) |
| Regional tax on aircraft noise |
Entire time series |
Transport statistics background data on the number of flights operated by resident and non resident companies |
| 'Special duties similar indirect tax on products |
Entire time series |
Statistics on water consumption available by an aggregated level of econonomic activities are used to split tax by payer |
18.5.3. Compilation of estimations
Most data sources are available for the whole reporting period up to the year t-2.
18.5.4. Compilation of revenue payable by non-residents
Taxes paid by non-residents - energy taxes: the amount of tax paid by non-residents is calculated for taxes on diesel oil and motor gasoline; the tax rate is multiplied by the quantity of fuels used by non-residents for international road transport, specifically:
- Diesel oil – road transport, sources: fuel use on the Italian territory by non-residents for households, the ‘non-residents’ component is estimated consistently with the adjustment for road transport calculated for air emission accounts;
- Motor gasoline – road transport, sources: fuel use on the Italian territory by non-residents for households, the ‘non-residents’ component is estimated consistently with the adjustment for road transport calculated for air emission accounts.
Taxes paid by non-residents - pollution taxes: the amount of tax paid by non-residents is calculated for the Regional tax on aircraft noise by means of transport statistics background data on the number of flights operated by non resident companies.
18.5.5. Compilation of revenue broken down by payer for years before 2008
The breakdown of revenue from environmental taxes by industry (NACE Rev. 2) and households for years before 2008 is currently not available due to the lack of some background data, namely energy use data.
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.
15 July 2024
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.
Italy
The data refer to the calendar years.
We are not aware of major deficiencies in the data.
In ETEA2025 a number of methodological improvements were introduced - see section 17.2 and details.
Concerning the point:
- breakdown of Motor vehicle duty between households and economic activities
further improvements were explored and proved to be not feasible with available data sources and resources.
Million National Currency (MNAC)
See sections below
The main data source for the environmental tax revenue are the Istat’s National Accounts ‘General Government aggregates and Accounts’ (Conti ed aggregati economici delle Amministrazioni pubbliche); specifically, the April 2025 ETEA is consistent with the NTL of March 2025.
Detailed data sources are described in the specific sections.
Annual until 2021, biannual since 2022
For the April 2025 data delivery production time was approximately 7 months (FTE). The estimated production time includes work to provide input for 2021, 2022 (years of benchmark), for backcasting of time series and for 2023 estimates.
Environmental taxes are selected within the National Accounts taxes by applying the Eurostat’s guidelines on environmental tax statistics and accounts. There is no case of taxes that are deliberately excluded or that are not mentioned in the ETEA handbook.
The calculation process does not cause break in time series. Most data sources are quite homogenous for the whole time series thus reducing the likelihood of a discontinuity in the data.
However, there are the following break in the time series:
- in 2019 due to the revision of basic data on electricity use by economic activity used to split total revenue from electricity.
- in 2011 due to an update from this year onwards of input data used to split total revenue on 'Public motor vehicle register tax' by economic activity.
- in 2021 due to the use of a new data source to split system charges for renewable energy by economic acitvities
Some environmental taxes are not in operation for the entire reporting period. These cases are reported in detail in the section - comparability over time - detailed.
