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For any question on data and metadata, please contact: Eurostat user support |
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1.1. Contact organisation | Statistics Netherlands (CBS) |
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1.2. Contact organisation unit | National Accounts - Environmental accounts |
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1.5. Contact mail address | Restricted from publication |
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2.1. Metadata last certified | 26/08/2019 | ||
2.2. Metadata last posted | 15/07/2024 | ||
2.3. Metadata last update | 15/07/2024 |
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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. |
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3.2. Classification system | |||
Environmental tax revenue is broken down by: A. Classification according to type of environmental tax For analytical purposes, the environmental taxes are divided into four categories: B. Environmental taxes by economic activity Environmental tax revenues are allocated to the different tax payers: |
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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. |
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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). |
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3.5. Statistical unit | |||
Data refer to environmental taxes collected by the government and payable by the different economic agents. |
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3.6. Statistical population | |||
The target population are all production sectors by NACE, households as consumers and non-residents. |
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3.7. Reference area | |||
Netherlands |
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3.8. Coverage - Time | |||
1995-2022 |
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3.9. Base period | |||
Not applicable. |
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Million National Currency (MNAC): euro |
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The data refer to the calendar years. |
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6.1. Institutional Mandate - legal acts and other agreements | |||
Statistics on environmental taxes are based on Regulation (EC) No. 691/2011 (http://data.europa.eu/eli/reg/2011/691/oj) (Annex II) on European environmental economic accounts as amended by Regulation 538/2014 and Regulation 125/2022, 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 (http://data.europa.eu/eli/reg/2013/549/oj) of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union. Moreover, Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000 on the recording of taxes and social contributions sets the rules for the data sources, time of recording and comparable treatment of taxes and social contributions assessed but unlikely to be collected. |
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6.2. Institutional Mandate - data sharing | |||
Not applicable. |
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7.1. Confidentiality - policy | |||
CBS collects data from people, companies and institutions. Upon receipt of these data, all directly identifying personal details are removed as soon as possible and replaced by a pseudo key. CBS uses these so-called pseudonymised data to conduct statistical research. CBS will only publish statistical information without identifiable or traceable personal data. Furthermore, CBS has taken measures to ensure protection from theft, loss or abuse of personal data. CBS meets the most stringent requirements as regards data protection. Every year, a privacy audit takes place which is carried out by an accredited external organisation and which results in a Privacy Audit Proof certificate. This is how CBS demonstrates its compliance with the regulations of the GDPR (the accountability principle). |
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7.2. Confidentiality - data treatment | |||
Not applicable. For the compilation of this statistic no confidential data was used. |
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8.1. Release calendar | |||
The environmental taxes data for the Netherlands are released around 9 months after the end of the calendar year. There is no release calendar. |
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8.2. Release calendar access | |||
Not applicable. |
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8.3. Release policy - user access | |||
The environmental taxes data are publicly available and freely accesible online. |
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The environmental taxes data for the Netherlands are released annually. |
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10.1. Dissemination format - News release | |||
Latest news release: Opbrengst milieubelastingen gedaald (cbs.nl)
Previous news releases: Opbrengst milieubelastingen met 1 miljard euro gestegen in 2021 (cbs.nl) Opbrengsten milieubelastingen in 2020 lager (cbs.nl) Milieubelastingen vormen kleiner deel belastingopbrengsten (cbs.nl) Aandeel milieubelastingen kleiner dan tien jaar geleden (cbs.nl)
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10.2. Dissemination format - Publications | |||
There is a yearly update of the following articles:
Opbrengsten van milieubelastingen, 2001-2022 | Compendium voor de Leefomgeving (clo.nl) Opbrengst van milieuheffingen, 2001-2022 | Compendium voor de Leefomgeving (clo.nl) Huishoudens en milieubelastingen, 2001-2022 | Compendium voor de Leefomgeving (clo.nl) Belastingen op energie, 2001-2021 | Compendium voor de Leefomgeving (clo.nl)
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10.3. Dissemination format - online database | |||
https://opendata.cbs.nl/statline/#/CBS/en/dataset/82725ENG/table?ts=1566805024812
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10.3.1. Data tables - consultations | |||
Not applicable. |
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10.4. Dissemination format - microdata access | |||
Not applicable. |
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10.5. Dissemination format - other | |||
Not applicable |
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10.5.1. Metadata - consultations | |||
Not applicable. |
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10.6. Documentation on methodology | |||
In Dutch only: https://www.cbs.nl/nl-nl/onze-diensten/methoden/onderzoeksomschrijvingen/korte-onderzoeksbeschrijvingen/milieurekeningen-opbrengsten-milieubelastingen-en-milieuheffingen |
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10.6.1. Metadata completeness - rate | |||
Not applicable. |
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10.7. Quality management - documentation | |||
In Dutch only: https://www.cbs.nl/nl-nl/onze-diensten/methoden/onderzoeksomschrijvingen/korte-onderzoeksbeschrijvingen/milieurekeningen-opbrengsten-milieubelastingen-en-milieuheffingen |
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11.1. Quality assurance | |||
Restricted from publication | |||
11.2. Quality management - assessment | |||
Restricted from publication |
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12.1. Relevance - User Needs | |||
Not applicable. |
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12.2. Relevance - User Satisfaction | |||
Not applicable. |
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12.3. Completeness | |||
The data are complete: they inlcude all environmental taxes for the Netherlands, whcih are allocated to producers and consumers, meaning they allow the computation of indicators. |
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12.3.1. Data completeness - rate | |||
Not applicable. |
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13.1. Accuracy - overall | |||
The accuracy is considered to be good. |
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13.2. Sampling error | |||
Not applicable. |
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13.2.1. Sampling error - indicators | |||
Not applicable. |
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13.3. Non-sampling error | |||
Not applicable to statistical accounts |
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13.3.1. Coverage error | |||
Not applicable. |
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13.3.1.1. Over-coverage - rate | |||
Not applicable. |
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13.3.1.2. Common units - proportion | |||
Not applicable. |
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13.3.2. Measurement error | |||
Not applicable. |
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13.3.3. Non response error | |||
Not applicable. |
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13.3.3.1. Unit non-response - rate | |||
Not applicable. |
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13.3.3.2. Item non-response - rate | |||
Not applicable. |
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13.3.4. Processing error | |||
Not applicable |
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13.3.5. Model assumption error | |||
Not applicable. |
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14.1. Timeliness | |||
Statistics Netherlands disseminates data with a delay of about 9 months after the end of the reference year, e.g. data for the reference year 2022 have been available in September 2023. |
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14.1.1. Time lag - first result | |||
9 months after the end of the reference year. |
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14.1.2. Time lag - final result | |||
21 months after the end of the reference year. |
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14.2. Punctuality | |||
Not applicable because there is no release calendar |
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14.2.1. Punctuality - delivery and publication | |||
Not applicable. |
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15.1. Comparability - geographical | ||||||||||||||||||||
Not applicable. |
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15.1.1. Asymmetry for mirror flow statistics - coefficient | ||||||||||||||||||||
Not applicable. |
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15.2. Comparability - over time | ||||||||||||||||||||
Comparability over time is high as the methodology for environmental taxes follows a well-defined standard. Comparable time series are available starting with 1995 reference year. |
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15.2.1. Length of comparable time series | ||||||||||||||||||||
1995-2022 |
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15.2.2. Comparability - over time detailed | ||||||||||||||||||||
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15.3. Coherence - cross domain | ||||||||||||||||||||
The data are coherent with the National Accounts and the Environmental Accounts. |
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15.3.1. Coherence - sub annual and annual statistics | ||||||||||||||||||||
Only annual statistics are used for the compilation of this statistic. |
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15.3.2. Coherence - National Accounts | ||||||||||||||||||||
The Environmental Taxes data is reconcilable with National Accounts data. There are no differences between the two outcomes. |
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15.3.2.1. Coherence - National Accounts detailed | ||||||||||||||||||||
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15.4. Coherence - internal | ||||||||||||||||||||
Not applicable |
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Compilation of data en filling questionnaire: 140 hours. |
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17.1. Data revision - policy | |||
The Environmental Taxes are revised in accordance with Nationational Accounts revisions in the Netherlands. |
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17.2. Data revision - practice | |||
The last major revision of National Accounts was the 2015 revision. Since the last update there have been some minor revisions for the year 2020, due to the change from provisional values to definitive values in the National Accounts. |
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17.2.1. Data revision - average size | |||
Not applicable.
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17.2.2. Status of data | |||
1995-2021 are now final. 2022 is provisional. |
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18.1. Source data | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
For the environmental tax revenue the data source is the national tax lists transmitted every year to Eurostat as a complement of table 9 of the ESA 2010 transmission programme. Environmental taxes are selected from the NTLs on the basis of their environmental code (E, T, P, RS). |
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18.1.1. Source data detailed | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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18.2. Frequency of data collection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Annual |
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18.3. Data collection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The main data source used are the national tax lists (NTLs) transmitted every year by Member States to Eurostat as a complement of table 9 of the ESA 2010 transmission programme. Eurostat collects and checks data under a specific template respecting national accounts rules. |
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18.4. Data validation | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The validation of the national tax revenue data is done in cooperation with Eurostat. The plausibility and consistency of the data is checked for each transmission. |
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18.5. Data compilation | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Restricted from publication | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18.5.1. Imputation - rate | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Restricted from publication | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18.5.2. Use of imputation methods | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Restricted from publication | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18.5.3. Compilation of estimations | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Restricted from publication | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18.5.4. Compilation of revenue payable by non-residents | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Restricted from publication | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18.5.5. Compilation of revenue broken down by payer for years before 2008 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Restricted from publication | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18.6. Adjustment | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Not relevant |
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18.6.1. Seasonal adjustment | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Not applicable. |
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