Sustainability and climate

The caretaker government is focusing on the further greening of the tax system. The details of the proposals are set out below.

Subjects

Energy investment deduction (EIA) reduced
Change to energy tax rates and bands
List of sustainable heat sources expanded
Changes for glasshouse horticulture industry
Restriction of energy tax exemptions
Scrapping of dual-use exemption in the area of coal tax
Increase in CO2 levy

Energy investment deduction (EIA) reduced

Is your business investing in energy-saving assets? If so, it is possible to deduct a certain percentage of the investment amount directly from your profit via the energy investment deduction (EIA). As this means your profit will be lower, you will pay less tax as an entrepreneur. For 2023 the rate is 45.5%. This will be reduced to 40% from 2024.

Tip!
Are you considering an investment in energy-saving assets? If so, it may be worthwhile to do this in 2023.

Change to energy tax rates and bands

A number of measures are being taken in relation to energy tax. This tax is levied on the supply or consumption of electricity and natural gas.

First of all, a new first energy tax band will be introduced from 2024 for both natural gas and electricity. The current first band will be split into two smaller bands. This will result in a reduction in this tax up to a certain level of gas consumption. Above this, households will pay a higher rate.

A separate rate will also be introduced for hydrogen. There are also plans to take measures to change the degressive tariff structure that applies to natural gas. A reduction in the rates for electricity in the higher consumption bands is also on the agenda.

In certain cases it is possible to request a refund of energy tax. Changes are being made in this area.

List of sustainable heat sources expanded

For energy tax purposes, natural gas that is used to support the generation of heat from sustainable sources will be treated more favourably. As part of this change, new sustainable technologies will also be added to the list of sustainable sources.

Changes for glasshouse horticulture industry

Het verlaagde tarief in de energiebelasting voor de glastuinbouw wordt met ingang van 2025 geleidelijk afgebouwd. De bedoeling is dat het verlaagde tarief per 2030 volledig is afgeschaft.

Tevens wordt met ingang van 1 januari 2025 een CO2-heffing voor de glastuinbouw geïntroduceerd.

Restriction of energy tax exemptions

A number of changes will be made to the exemptions in the area of energy tax from 1 January 2025:

The input exemption for electricity production will be limited to the use of natural gas for the production of electricity supplied to the grid. This measure targets combined heat and power plants;
The exemptions from energy tax for metallurgical and mineralogical processes will be withdrawn.

Scrapping of dual-use exemption in the area of coal tax

In the area of coal tax an exemption applies to coal that is used as a heating fuel, but also for other purposes, such as a motor fuel (dual use). From 1 January 2028 this exemption will be scrapped.

Increase in CO2 levy

To encourage companies to emit less CO2 during their production process, since 1 January 2021 a national levy has applied to CO2 emissions in industry. The rate of this CO2 levy will be increased from 1 January 2025.

Do you have questions about the consequences of the measures for you or your company?

Our professionals are ready to support you with your issues.

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