Policy status:Superseded
Date Effective:1996
Date Ended:2005
Policy Type:Economic Instruments>Fiscal/financial incentives>Tax relief, Economic Instruments>Fiscal/financial incentives>Taxes
Policy Target:Energy Sector>Electricity Generation, Buildings
Agency:Ministry of Housing, Spatial Planning and the Environment (VROM)
Enforcement:Bundled with scheduled payments

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This record is superseded by:Energy Tax Regime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