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SLOVENIA RATES GREEN BUDGET

Environmental rates in Slovenia:

Tax rate natio- - Eu- Name Type General Tax-base Specific Tax-base nal currency ro Slovenia CO2 tax Tax Black coal 7.50 SIT per kg 0.03 € per kg CO2 tax Tax Coal Brown coal 3.60 SIT per kg 0.02 € per kg CO2 tax Tax Coke 8.10 SIT per kg 0.03 € per kg 9.10 SIT per 0.04 € per CO2 tax Tax Heavy oil Heavy fuel oil litre litre 7.80 SIT per 0.03 € per CO2 tax Tax Light fuel oil Light fuel oil litre litre CO2 tax Tax Coal 3.00 SIT per kg 0.01 € per kg 5.70 SIT per CO2 tax Tax Natural gas m3 0.02 € per m3 management 10.00 SIT per 0.04 € per kg End-of-life vehicles - individual pro- kg of a new of a new ve- tax Tax ducts New vehicles vehicle hicle Other for sta- 5.70 SIT per 0.02 € per Fuel tax Tax tionary purposes Gas oil for heating litre litre Gas oil for industrial Other fuels for sta- and commercial 35.40 SIT per 0.15 € per Fuel excise tax Tax tionary purposes purposes litre litre Gas oil, used as pro- 70.80 SIT per 0.30 € per Fuel excise tax Tax Diesel pellant litre litre Fuel excise tax Tax Heavy fuel oil Heavy fuel oil 3.00 SIT per kg 0.01 € per kg Other fuels for sta- 5.00 SIT per 0.02 € per Fuel excise tax Tax tionary purposes for heating litre litre Kerosene for indus- Other fuels for sta- trial and commercial 31.30 SIT per 0.13 € per Fuel excise tax Tax tionary purposes purposes litre litre Kerosene, used as 62.60 SIT per 0.27 € per Fuel excise tax Tax Light fuel oil propellant litre litre 80.64 SIT per 0.34 € per Fuel excise tax Tax Leaded petrol Leaded petrol litre litre Other fuels for sta- LPG and Fuel excise tax Tax tionary purposes for heating 0.00 SIT per kg

Dokument1 24.04.2009

LPG and methane for industrial and Other fuels for sta- commercial pur- 32.20 SIT per Fuel excise tax Tax tionary purposes poses kg 0.14 € per kg Other prod- ucts for LPG, used as pro- 32.20 SIT per Fuel excise tax Tax purposes pellant kg 0.14 € per kg Natural gas, used for Fuel excise tax Tax Natural gas heating 1.50 SIT per kg 0.01 € per kg 90.80 SIT per 0.39 € per Fuel excise tax Tax Unleaded petrol Unleaded petrol litre litre 0.50 SIT per 0.00 € per u- tax Tax - in general Unit of unit nit Transport - Motor All types of new ve- vehicles, one-off hicles, value 1 - 1.4 1.40 % of the Motor vehicles tax Tax or sales million SIT value Transport - Motor All types of new ve- vehicles, one-off hicles, value 1.4 - 2.00 % of the Motor vehicles tax Tax import or sales taxes 1.8 million SIT value Transport - Motor All types of new ve- vehicles, one-off hicles, value 1.8 - 3.50 % of the Motor vehicles tax Tax import or sales taxes 2.4 million SIT value Transport - Motor All types of new ve- vehicles, one-off hicles, value 2.4 - 3 5.00 % of the Motor vehicles tax Tax import or sales taxes million SIT value Transport - Motor All types of new ve- vehicles, one-off hicles, value 3 - 4 7.00 % of the Motor vehicles tax Tax import or sales taxes million SIT value Transport - Motor All types of new ve- vehicles, one-off hicles, value 4 - 5 9.00 % of the Motor vehicles tax Tax import or sales taxes million SIT value Transport - Motor All types of new ve- vehicles, one-off hicles, value 5 - 6 11.00 % of the Motor vehicles tax Tax import or sales taxes million SIT value Transport - Motor All types of new ve- vehicles, one-off hicles, value more 13.00 % of the Motor vehicles tax Tax import or sales taxes than 6 million SIT value Transport - Motor All types of new ve- vehicles, one-off hicles, value up to 1 1.00 % of the Motor vehicles tax Tax import or sales taxes million SIT value Transport - Motor vehicles, one-off Used vehicles (all 5.00 % of the Motor vehicles tax Tax import or sales taxes types), sales value value Sand extraction - Management of wa- 290.00 SIT per ge Fee/Charge ter resources Sand extraction m3 1.23 € per m3 Tax on lubricating Tax Waste management Lubricating oils 38.00 SIT per 0.16 € per kg

oils - individual pro- kg ducts Waste management Waste user charge Fee/Charge - in general Quantity of waste Wastewater collec- tion and treatment Management of wa- Consumption of wa- charge Fee/Charge ter resources ter Abstractions for bot- tling, public swim- Water abstraction Management of wa- ming pools and 13.10 SIT per charge Fee/Charge ter resources natural spas m3 0.06 € per m3 Abstractions for Water abstraction Management of wa- drinking water sup- 13.10 SIT per charge Fee/Charge ter resources ply m3 0.06 € per m3 Abstractions for e- lectricity production Water abstraction Management of wa- in 40.00 SIT per 0.17 € per charge Fee/Charge ter resources MWh MWh Abstractions for e- lectricity production Water abstraction Management of wa- in hydropower 40.00 SIT per 0.17 € per charge Fee/Charge ter resources plants below 10MW MWh MWh Abstractions for ir- Water abstraction Management of wa- rigation of agricul- 0.01 SIT per charge Fee/Charge ter resources tural land m3 0.00 € per m3 Abstractions for ir- Water abstraction Management of wa- rigation of non- 12.00 SIT per charge Fee/Charge ter resources agricultural land m3 0.05 € per m3 Abstractions for technological pur- poses and cooling in Water abstraction Management of wa- thermal 0.90 SIT per charge Fee/Charge ter resources plants m3 0.00 € per m3 Water abstraction Management of wa- Water used for fish 0.07 SIT per charge Fee/Charge ter resources farms m3 0.00 € per m3 Water abstraction Management of wa- Water used for heat 20.00 SIT per 0.08 € per charge Fee/Charge ter resources production MWh MWh 1.00 SIT per 0.00 € per m2 m2 of used of sea used Water abstraction Management of wa- Water used for for shellfish for shellfish charge Fee/Charge ter resources shellfish farms farms farms Water consumption Management of wa- Consumption of wa- charge Fee/Charge ter resources ter Other measured or 6065.00 SIT 25.72 € per estimated effluents per unit of pol- unit of pollu- Water effluent tax Tax to water Unit of pollution lution tion

Source: OECD/EEA database on environmentally related taxes, fees and charges, other economic instruments and voluntary approaches used in environmental policy and natural resources manage- ment