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Environmental Tax Reform in Europe: Opportunities for the Future

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Environmental Tax Reform in Europe: Opportunities for the Future ENVIRONMENTAL TAX REFORM IN EUROPE: OPPORTUNITIES FOR THE FUTURE Annexes to Final Report Prepared by: Institute for European Environmental Policy (IEEP) Quai au Foin 55, Brussels, 1000, Belgium 30 May 2014 1 Disclaimer: These are the annexes of a report on Environmental tax reform in Europe: Opportunities for the Future. The arguments expressed in these annexes are solely those of the authors, and do not reflect the opinion of any other party. The report should be cited as follows: Withana, S., ten Brink, P., Illes, A., Nanni, S., Watkins, E., (2014) Environmental tax reform in Europe: Opportunities for the future, A report by the Institute for European Environmental Policy (IEEP) for the Netherlands Ministry of Infrastructure and the Environment. Final Report. Brussels. 2014. Citation for report annexes: Withana, S., ten Brink, P., Illes, A., Nanni, S., Watkins, E., Lopez, A., van Dijl, E., Kretschmer, B., Mazza, L., Newman, S., Russi, D., (2014) Annexes to Final Report - Environmental tax reform in Europe: Opportunities for the future, A report by the Institute for European Environmental Policy (IEEP) for the Netherlands Ministry of Infrastructure and the Environment. Annexes to Final Report. Brussels. 2014. Institute for European Environmental Policy London Office 11 Belgrave Road IEEP Offices, Floor 3 London, SW1V 1RB Tel: +44 (0) 20 7799 2244 Fax: +44 (0) 20 7799 2600 Brussels Office Quai au Foin/Hooikaai 55 B- 1000 Brussels Tel: +32 (0) 2738 7482 Fax: +32 (0) 2732 4004 The Institute for European Environmental Policy (IEEP) is an independent not-for-profit institute. IEEP undertakes work for external sponsors in a range of policy areas as well as engaging in our own research programmes. For further information about IEEP, see our website at www.ieep.eu or contact any staff member. 2 Annex 2 – Case studies on the impacts and effectiveness of selected environmental taxes, charges and levies 1 Air pollution charges in Czech Republic ..................................................................... 5 2 Water pricing in Denmark ....................................................................................... 11 3 Car Registration Tax (‘Bonus-Malus’ system) in France ............................................ 15 4 General Tax on Polluting Activities in France ........................................................... 22 5 Air passenger duty in Germany ............................................................................... 27 6 Fisheries resource tax and system of tradable fishing quotas in Iceland ................... 34 7 Plastic bag levy in Ireland ........................................................................................ 39 8 Natural Resource Tax in Latvia ................................................................................ 44 9 Energy taxation in the Netherlands ......................................................................... 50 10 Pesticide Tax in Norway .......................................................................................... 56 11 CO 2 Tax in Sweden .................................................................................................. 62 12 Landfill tax in the UK ............................................................................................... 68 Annex 3 - Case studies on future plans and visions on environmental taxation in selected European countries 13 Belgium .................................................................................................................. 78 14 Denmark ................................................................................................................. 83 15 France ..................................................................................................................... 86 16 Hungary .................................................................................................................. 90 17 Ireland .................................................................................................................... 94 18 Italy ........................................................................................................................ 99 19 Portugal ................................................................................................................ 103 20 Sweden ................................................................................................................. 108 21 Switzerland ........................................................................................................... 112 Annex 4 - Workshop agenda and summary of discussions Workshop agenda and summary of discussions ............................................................ 116 3 ANNEX 2 – Case studies on the impacts and effectiveness of selected environmental taxes, charges and levies 4 1 Air pollution charges in Czech Republic 1.1 Brief summary of the case Air pollution charges were among the first economic instruments introduced in Czech Republic in 1967 (Máca, 2013). The current air pollution charges have been in force since 1.1.1992 (ECOTEC, 2001), introduced by the Law No. 389/1991, and amended by the law 212/1994, 86/2002, 472/2005 and 201/2012. These are charged on direct emissions and cover all sources whose total emissions surpass a given threshold (around 16,000 installations) (Máca, 2013). The air charges aim at reducing emissions of the major pollutants that affect air quality, especially VOCs, and increasing energy efficiency by inducing fuel switching at pollution sources (Máca, 2013). Thus the instrument provides economic incentives for air pollution sources to comply with their emission limits (ECOTEC, 2001). The recent revision (Clean Air Act, 2012) to the air pollution charges, partly motivated by the seemingly low effectiveness of the charges, are the second part (2010 to 2013) of a comprehensive ETR package that aimed at transforming the air emission charges into environmental taxes and reducing harmful air emissions. The first phase (2008-2010) involved the transposition of the EU Energy Taxation Directive by introducing taxes on natural gas, solid fuels and electricity. In the third phase (2014-2017), ETR should be extended to other natural resources (Vojáček and Klusák, 2007; Eunomia and Aarhus University, 2014). 1.2 Brief description of the design and scope Large sources, which are thermal units above 5 MW, and medium sources, thermal units within the range 0.2 MW to 5 MW and other technologies, pay the charge under a given limit (ECOTEC, 2001). The pollution charge rates have remained unchanged since their entry into force in 1992 until 2012. As revised in law 201/2012, they are to increase until 2021 , as shown in Table 1 (Máca, 2013). Following the changes introduced by the new air pollution law, only four polluting substances are charged (before the reform, instead, nine main pollutants and two pollutant classes were charged). The air pollution charges currently cover emissions of particulate matter (CZK 4200/tonne), sulphur dioxide (CZK 1350/tonne – EUR 53.8), nitrogen oxides (CZK 1100/tonne – EUR 43.8), and volatile organic compounds (excluding methane) (CZK 2700/ tonne – EUR 107.5) (Máca, 2013). The previous rates covered a broader range of substances: solid emissions (particulates); SO2; NOx; CO; Hydrocarbons); I class pollutants (e.g. asbestos, cadmium, mercury, benzene, etc.); II class pollutants (e.g. arsenic, chlorine, phenol, tin, etc.); III class pollutants (e.g. ammonia, acetone, toluene, etc.); Hard Freon and VOC; and heavy metals (see Table 1) (ECOTEC, 2001). The 4-fold increase in the charge rates aims at helping the country meet its air quality targets (Eunomia and Aarhus University, 2014). Furthermore, from 2013 onwards, charges are only applied on substances from large emitting sources (e.g. over 0.3 MW of thermal input for heat and power generation). Other exemption conditions were also changed: a pollution source is only charged if the total exceeds CZK 50,000 per year (before this threshold was CZK 500) (Máca, 2013). Other instruments are in place in Czech Republic and are expected to have impacts on air pollution. Non-compliance fees have been in force since 1992: if the initially set emission limit is exceeded, the total amount of standard charges is multiplied by a factor of 1.5. While the air charge can be included in accounting as costs, the non-compliance fees is charged from polluters’ profits (ECOTEC, 2001). 5 Table 1: Some air pollution charge rates applied (Kc per ton of each main air pollutant) 1991- 1994 2002 2005 2013- 2017 2018 2019 2020 2021- 2012 2016 … SO2 1000 1000 1000 1000 1350 2100 2800 3500 4200 4900 NOx 800 800 800 800 1100 1700 2200 2800 3300 3900 VOC 2000 2000 2700 4200 5600 7000 8400 9800 PM 3000 3000 3000 3000 4200 6300 8400 10500 12600 14700 Carbon 600 600 600 600 monoxide Hydrocarbons 2000 2000 2000 2000 Class I 20000 20000 20000 20000 Class II 10000 10000 10000 10000 Class III 1000 1000 1000 1000 Source : Sbirka zakonu (1991), Sbirka zakonu (1994), Sbirka zakonu (2002), Sbirka zakonu (2005), Sbirka zakonu (2012), ECOTEC (2001) Significant investment has been made to control air pollution from power stations (OECD, 1999). From 1990 to 1994, around 40 per cent of environmental expenditures were invested to reduce emissions and to reconstruct power plants. For example, the State Environment Fund allocated soft loans to air pollution projects. Moreover, monitoring systems are in place to measure sulphur dioxides, carbon monoxides and nitrogen oxides concentration in
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