Policy status:Superseded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:Multiple RE Sources>All, Bioenergy>Co-firing with fossil fuels
Policy Sector:Electricity
Size of Plant Targeted:Small
Agency:Ministry of Housing, Spatial Planning and the Environment (VROM)
Enforcement:Bundled with scheduled payments

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.

This record is superseded by:Energy Tax Regime

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