Country:Netherlands
Year:1996
Policy status:Superseded
Jurisdiction:National
Date Effective:1996
Date Ended:2005
Policy Type:Economic Instruments>Fiscal/financial incentives>Tax relief, Economic Instruments>Fiscal/financial incentives>Taxes
Energy Efficiency Policy Targets:Energy Utilities, Buildings, Industry
Renewable Energy Policy Targets:Multiple RE Sources, All, Bioenergy, Co-firing with fossil fuels
Policy Sector:Electricity
Size of Plant Targeted:Small
Climate Change Policy Targets:Energy Sector, Electricity Generation, Buildings
Agency:Ministry of Housing, Spatial Planning and the Environment (VROM)
URL:http://www.minfin.nl
Enforcement:Bundled with scheduled payments
Energy Efficiency Description:

The Regulatory Energy Tax was introduced in 1996 for households and small or medium-sized enterprises to encourage energy conservation and renewable energy use by making fossil energy (gas and electricity) more expensive. Green energy has been exempted from tax since 1999. In 2003 the energy tax (REB) on fossil electricity for small consumers (<10 000 kWh) was further raised to 0.0639 EUR/kWh, with a partial exemption of 0.02 EUR/kWh for RES. With this tax level, green electricity is on average as expensive as regular electricity. The energy tax exemption applies only to renewable electricity possessing a green certificate. The Dutch government applied an annual indexing (to inflation) to all energy taxes and excise duties from 1 January 1999. This tax was automatically levied via the fuel bill. The ecotax aimed to promote energy savings resulting in a reduction of greenhouse gas emissions. REB was levied on gas and electricity, and not on heat.

Renewable Energy Description:

The Regulatory Energy Tax (REB) is an energy levy on electricity and gas consumption imposed on small and medium-size customers. Since 1999, energy from renewable sources has been exempt from the tax. The proceeds from the tax can be used by suppliers (energy retailers) as a premium tariff for renewable energy producers (not mandatory). In 2002, this combination totaled EUR 0.08/kWh (EUR 0.06/kWh tax exemption + EUR 0.02/kWh production support). In 2003 the energy tax on fossil electricity for small consumers (<10 000 kWh) was further raised to EUR 0.0639/kWh, with a partial exemption of EUR 0.029/kWh for renewables. The tax programme was ended in 2005.

Climate Change Description:

The Regulatory Energy Tax was introduced in 1996 for households and small or medium-sized enterprises to encourage energy conservation and renewable energy use by making fossil energy (gas and electricity) more expensive. Green energy has been exempted from tax since 1999. In 2003 the energy tax (REB) on fossil electricity for small consumers (<10 000 kWh) was further raised to 0.0639 EUR/kWh, with a partial exemption of 0.02 EUR/kWh for RES. With this tax level, green electricity is on average as expensive as regular electricity. The energy tax exemption applies only to renewable electricity possessing a green certificate. The Dutch government applied an annual indexing (to inflation) to all energy taxes and excise duties from 1 January 1999. This tax was automatically levied via the fuel bill. The ecotax aimed to promote energy savings resulting in a reduction of greenhouse gas emissions. REB was levied on gas and electricity, and not on heat.

This record is superseded by:Energy Tax Regime

Last modified: Tue, 18 Nov 2014 14:16:13 CET