Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
Data presents environmental tax revenue (by tax category - energy, ETS CO2, Other CO2, 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. ETS CO2 taxes,
3. Other CO2 taxes,
4. Transport taxes,
5. Pollution taxes,
6. 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
The reference area covers the whole of Sweden.
3.8. Coverage - Time
Data is made available for 2008-2023 by NACE.
3.9. Base period
Not applicable.
Million National Currency (MNAC)
The reference period is 2008-2023.
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
Statistics Sweden applies the rule of at least 3 entities in one group and no-one should account for more than 75% of the total in their group.
7.2. Confidentiality - data treatment
There is no micro data available in the dataset; however, some industry groups might be subject to confidentiality.
8.1. Release calendar
Data will be made available on Eurostat’s web site as soon as possible after examination and scrutiny.
Data was last published and made available on the SCB website on June 5th 2025: SCB website.
8.2. Release calendar access
The release calendar is readily available on the SCB homepage.
8.3. Release policy - user access
All users have the same access at the time of publishing.
Yearly dissemination.
10.1. Dissemination format - News release
Following publication of the statistics on June 5th, a news release is available here: SCB website.
10.2. Dissemination format - Publications
No separate report made.
10.3. Dissemination format - online database
Data will be made available on Eurostat’s web site as soon as possible after examination and scrutiny.
Data will be published on the SCB website June 5th: SCB website.
Please note that this document is only available in swedish.
10.6.1. Metadata completeness - rate
Not applicable.
10.7. Quality management - documentation
Not applicable.
11.1. Quality assurance
Statistics Sweden applies the Eurostat code of practice and has implemented UNECE’s Generic Statistical Business Process Model (GSBPM) in the production processes.
11.2. Quality management - assessment
Overall, the data is of very good quality. Data is collected from reliable sources applying high standards with regard to the methodology and ensuring a high degree of comparability.
12.1. Relevance - User Needs
Environmental tax receipt statistics aim to form part of Sweden’s environmental policy to reach environmental and sustainable development goals.
Moreover, the statistics is useful for future analyses on tax abatement on fossil fuels and calculations of ECR.
The data is user in macro economic modelling by The National Institute of Economic Research.
12.2. Relevance - User Satisfaction
Users of these statistics express their thoughts and feedback at meetings held twice per year.
12.3. Completeness
The data covers the Swedish economy as a whole.
12.3.1. Data completeness - rate
Not applicable.
13.1. Accuracy - overall
In order to ensure accuracy, the data collected and reported is checked against those provided by the national accounts and are commonly revised every year.
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
The data production of environmental taxes by industry is mainly done in the statistical software program SAS. Data checks to verify totals and trends are put in place to minimize the processing error.
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
The Regulation requires environmentally related taxes to be provided for the first time on 30 September 2013.
There is a time seires break for energi taxes 2015, orginating from national account.
14.1.1. Time lag - first result
Not applicable
14.1.2. Time lag - final result
Not applicable
14.2. Punctuality
Statistics Sweden transmits data for environmentally-related tax statistics yearly in accordance with publication deadlines.
14.2.1. Punctuality - delivery and publication
Not applicable.
15.1. Comparability - geographical
Every year our data collection begins with a list of total D2 and D5 taxes from the NA. We go through this list and consider all taxes. Changes in existing data are captured in the same way. If National Accounts has made changes in previous year, they will notify us.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
See 15.1
15.2.1. Length of comparable time series
1993-2023.
15.2.2. Comparability - over time detailed
Tax type
Reference period
Reasons for breaks
Energy tax
2008-2023
For one of the energy taxes (taxes on electrical power) our industry allocation is based on use tables from NA. NA has done a general revision with updated tables on energy use back to 2015. Earlier use tables have so far not been updated and therefore we have a time series break regarding the industry allocation for this specific tax.
15.3. Coherence - cross domain
not applicable
15.3.1. Coherence - sub annual and annual statistics
Totals are coherent with annual statistics.
15.3.2. Coherence - National Accounts
Totals are coherent with NA totals. However, please note that the whole of D214A2 (tax on electrical power) in the NTL is not included as environmental i.e. as an energy tax. Checks on industry allocations are done where applicable. See 15.3.2.1 for details on coherence with NA on industry allocation
15.3.2.1. Coherence - National Accounts detailed
Tax type
Discrepancy
Size of discrepancy
Reasons
Energy tax, carbon dioxide tax, tax on sulphur and tax on electricity
Some discrepancies in industry allocation (not in total taxes)
Differs between industries. NA has total product taxes by industries and we have the industry allocation by each tax so comparisons are difficult.
We have earlier used NA data for industry allocation, however, this data have not been updated backwards and new tax abatemetns have not been considered.
15.4. Coherence - internal
Industry separated data is cross-checked against data received from the National Accounts.
The data is produced cost-efficiently through the use of already calculated data by the National accounts and environmental accounts data.
New data will be provided for 2022 during the validation period since National accounts will update their data sets in May.
17.1. Data revision - policy
Data is revised yearly through the national accounts revision cycles and with updated data from environmental accounts.
17.2. Data revision - practice
In 2023 data collection a couple of revisions were made that affect data in different sectors and years. All data sources and programs where investigated and improved, data sent previous years had a few mistakes that now are corrected. These are:
A new calculation method is implemented for the environmental taxes in NACE H50, for 2008-2022, which led to revised data.
The method to calculate HH and EXP are now correct for all years.
General revisions occured in AEA leading to improvement of data quality for all years.
Energy taxes and CO2 taxes were revised for the years 2008-2022 regarding the NACE allocation. The totals are the same.
Energy taxes for E36, E37-39 and R90-92 were revised for year 2008-2014.
Exceptions for some industries regarding the energy taxes and C02 taxes have been revised for all years.
The method for ETS is now correct from 2013-2023, it had errors in the previous data collection.
The aviation tax and chemical tax is no longer projected for the last reference year since we receive data from NA that we can use just in time, previous years these data were received too late and so a projection was the only option then.
Data is revised yearly when new data is available from the environmetnal accounts and from national accounts. Totals are rarely revised.
Main revisions concerns updates and revisions in AEA which is used for allocation of energy taxes. This concerns all industries.
17.2.1. Data revision - average size
See 17.2
17.2.2. Status of data
The data for environmental taxes has been completed for the stated time period. Some allocation by industry should be considered as preliminiary for reference year 2020 since data is now reported before our NA department publish their data. This concerns vehicle tax, electricity tax, congestion tax, emissions trading permit, tax on air travel, Nox fee and chemical tax.
18.1. Source data
Tax Name/ESA Code
Source data for compiling tax revenue by payer
Energy taxes
D214A1, Fuel tax
National accounts: environmental accounts
D214A2, Electricity tax
National accounts: environmental accounts
D214A1, Diesel tax
National accounts: environmental accounts
D29B3, Nuclear power tax
National accounts: environmental accounts
D29B3, Tax on thermal effect in nuclear reactors
National accounts: environmental accounts
D214A15, Sulphur tax
National accounts: production accounts
D29F5, Waste Allowances
National accounts: production accounts
D214A2, Hydroelectric tax
National accounts: environmental accounts
Transport taxes
D214D1, Fee for motor vehicles
National accounts: general government accounts
D214L8, Fee to the car scrap fund
National accounts: general government accounts
D29F2, Airline flight tax
National accounts: general government accounts
D29B1, Tax on motor-vehicle paid by enterprises
National accounts: general government accounts
D214D1, Sales tax on motor vehicles
National accounts: general government accounts
D59D1, Tax on motor vehicles paid by households
National accounts: general government accounts
D29E5, Fee for lorries
National accounts: general government accounts
D214G1, Insurance premium traffic tax
National accounts: general government accounts
D29F4, Congestion tax
National accounts: general government accounts
D59D2, Road tax paid by households
National accounts: general government accounts
Pollution taxes
D214L9, Charge to the battery fund
National accounts: production accounts
D214L6, Fee on chemical products
National accounts: production accounts
D214L4, Pesticide tax
National accounts: production accounts
214L10, Chemical tax
National accounts: production accounts
D29F1, Environmental protection fee
National accounts: production accounts
D29H6, NOx tax
National accounts: production accounts
D214L7, Tax on waste
National accounts: production accounts
D214L5, Tax on household fertilizers
National accounts: production accounts
D214L5, Tax on commercial fertilizers
National accounts: production accounts
Resource taxes
D214A906, Gravel tax
National accounts: production accounts
ETS CO2 taxes
D29F5 Emission trade permits
National accounts: environmental accounts
Other CO2 taxes
D214A12 CO2 taxes
National accounts: environmental accounts
18.1.1. Source data detailed
The data is collected from National accounts: general government accounts (transport taxes) and the production accounts (the rest). Data for the industry allocation arrives from the environmental accounts (energy use) or from national accounts.
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, and RS).
The allocation of energy taxes is done with help of fuel use statistics from environmetal accounts in combination with actual tax levels for different fuels and excemptions from tax leves. Air emission accounts (that includes fuel use) are commonly revised every year and it therefore follows that we also revise.
For other taxes, we use the same industry allocation as National accounts.
18.2. Frequency of data collection
Data is collected yearly, usually when NA are ready with their yearly production.
18.3. Data collection
Statistics have been collected from the National Accounts unit in Statistics Sweden to which the data is subsequently calculated and statistically processed in order to obtain total and industry separated values. Some energy taxes are allocated based on information from environmental accounts and the Swedish Tax Agency. Data are collected yearly.
18.4. Data validation
Statistics have been checked for accuracy once compiled.
18.5. Data compilation
For all fuels, data is allocated to different industries based on energy use by fuel from environmental accounts combinded with actual tax levels and tax excemptions by Swedish Tax Agency.
The tax on motor vehicles uses the vehicle stock as a key to distribute the tax. The vehicle tax can also be distributed amongst different types of vehicles. The Tax on traffic insurance premium follow the same allocation as the tax on motor vehicles.
The NOx fee is allocated based on reported NOx emissions by the installations included in the scheme.
The other environmental taxes, that is all transport taxes besides the tax on motor vehicles and road taxes and all pollution taxes besides the sulphur tax, are not distributed to NACE by the national accounts. In some cases, the environmental accounts make a manual distribution. Tax on pesticides and fertilisers only affect one industry (agriculture). Other environmental taxes include the Fee to the battery fund (NACE 27), Tax on Waste (NACE 38), Tax on Natural gravel (NACE 08).
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of imputation methods
Tax type
Reference years
Method for breaking down revenue to payer
Energy, CO2 tax, tax on sulphur
2008-2023
Data on energy use by fuel from environmental accounts combined with information from National Tax Agency on tax levels and tax excemptions (including tax abatment if the industry is included in EU ETS). For the sulphur tax actual sulphur emission from AEA is used for the industry alloction.
Electricity tax
2008-2023
Electricity tax is allocated based on NA data on electricity use in different industries. NA did a general revision in 2020 and updated the supply and use tables back to 2015 but not earlier. That means we a have time series break in 2015.
Tax on motor vehicles and Tax on traffic insurance premium
2008-2023
The tax on motor vehicles uses the vehicle stock as a key to distribute the tax. The vehicle tax can also be distributed amongst different types of vehicles. Furthermore, the tax on traffic insurance premiums are allocated based on vehicle stocks.
NOx fee
2008-2023
The NOx fee is allocated based on reported NOx emissions by the installations included in the scheme.
ETS reported as taxes
2017-2023
NA does an allocation based on trading industrie. Same industry allocation is assumed for earlier years.
Road taxes
2017-2023
NA does an allocation based on road traffic including households. Same industry allocation is assumed for earlier years.
Chemical tax
2017-2023
Allocation based on use tables from NA for certain taxes products containing chemicals
Tax on air travel
2018-2023
Allocation based on use tables from NA (registred as taxes of NACE H51).
Other environmental taxes
2008-2023
The other environmental taxes, that is all transport taxes besides the tax on motor vehicles and all pollution taxes besides the sulphur tax, are not distributed to NACE by the national accounts. In some cases, the environmental accounts make a manual distribution. Tax on pesticides and fertilisers only affect one industry (agriculture). Other environmental taxes include the fee to the battery fund (NACE 27), tax on waste (NACE 38), and the tax on natural gravel (NACE 08).
18.5.3. Compilation of estimations
See 18.5.2
18.5.4. Compilation of revenue payable by non-residents
The national accounts adjust the data on totals, not for individual taxes. We have done no further adjustment.
18.5.5. Compilation of revenue broken down by payer for years before 2008
No recalculation is made for the breakdown by industry (NACE Rev. 2) for years before 2008.
18.6. Adjustment
Not applicable
18.6.1. Seasonal adjustment
Not applicable.
Reasons for inconsistencies with NTL:
Energy taxes have large differences for the last two years since Electricity capacity fees (rerouted thru CGare) are included in the NTL and not in ETEA. This needs to be investigated for the next year's ETEA data collection since we need to consider how the NACE allocation of this tax will be divided.
Energy taxes are a bit higher in NTL than in ETEA for previous years as well and that is due to the fact that we include energy taxes included exceptions for some NACE. Some NACE in Sweden have the right to get reduced energy taxes if they fulfill some criteria. That is why our values for energy taxes are lower than the NTL.
Data presents environmental tax revenue (by tax category - energy, ETS CO2, Other CO2, 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.
11 June 2025
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.
The reference area covers the whole of Sweden.
The reference period is 2008-2023.
In order to ensure accuracy, the data collected and reported is checked against those provided by the national accounts and are commonly revised every year.
Million National Currency (MNAC)
For all fuels, data is allocated to different industries based on energy use by fuel from environmental accounts combinded with actual tax levels and tax excemptions by Swedish Tax Agency.
The tax on motor vehicles uses the vehicle stock as a key to distribute the tax. The vehicle tax can also be distributed amongst different types of vehicles. The Tax on traffic insurance premium follow the same allocation as the tax on motor vehicles.
The NOx fee is allocated based on reported NOx emissions by the installations included in the scheme.
The other environmental taxes, that is all transport taxes besides the tax on motor vehicles and road taxes and all pollution taxes besides the sulphur tax, are not distributed to NACE by the national accounts. In some cases, the environmental accounts make a manual distribution. Tax on pesticides and fertilisers only affect one industry (agriculture). Other environmental taxes include the Fee to the battery fund (NACE 27), Tax on Waste (NACE 38), Tax on Natural gravel (NACE 08).
Tax Name/ESA Code
Source data for compiling tax revenue by payer
Energy taxes
D214A1, Fuel tax
National accounts: environmental accounts
D214A2, Electricity tax
National accounts: environmental accounts
D214A1, Diesel tax
National accounts: environmental accounts
D29B3, Nuclear power tax
National accounts: environmental accounts
D29B3, Tax on thermal effect in nuclear reactors
National accounts: environmental accounts
D214A15, Sulphur tax
National accounts: production accounts
D29F5, Waste Allowances
National accounts: production accounts
D214A2, Hydroelectric tax
National accounts: environmental accounts
Transport taxes
D214D1, Fee for motor vehicles
National accounts: general government accounts
D214L8, Fee to the car scrap fund
National accounts: general government accounts
D29F2, Airline flight tax
National accounts: general government accounts
D29B1, Tax on motor-vehicle paid by enterprises
National accounts: general government accounts
D214D1, Sales tax on motor vehicles
National accounts: general government accounts
D59D1, Tax on motor vehicles paid by households
National accounts: general government accounts
D29E5, Fee for lorries
National accounts: general government accounts
D214G1, Insurance premium traffic tax
National accounts: general government accounts
D29F4, Congestion tax
National accounts: general government accounts
D59D2, Road tax paid by households
National accounts: general government accounts
Pollution taxes
D214L9, Charge to the battery fund
National accounts: production accounts
D214L6, Fee on chemical products
National accounts: production accounts
D214L4, Pesticide tax
National accounts: production accounts
214L10, Chemical tax
National accounts: production accounts
D29F1, Environmental protection fee
National accounts: production accounts
D29H6, NOx tax
National accounts: production accounts
D214L7, Tax on waste
National accounts: production accounts
D214L5, Tax on household fertilizers
National accounts: production accounts
D214L5, Tax on commercial fertilizers
National accounts: production accounts
Resource taxes
D214A906, Gravel tax
National accounts: production accounts
ETS CO2 taxes
D29F5 Emission trade permits
National accounts: environmental accounts
Other CO2 taxes
D214A12 CO2 taxes
National accounts: environmental accounts
Yearly dissemination.
The Regulation requires environmentally related taxes to be provided for the first time on 30 September 2013.
There is a time seires break for energi taxes 2015, orginating from national account.
Every year our data collection begins with a list of total D2 and D5 taxes from the NA. We go through this list and consider all taxes. Changes in existing data are captured in the same way. If National Accounts has made changes in previous year, they will notify us.
