In addition, an environmental tax is applied to fuel gas, coal and oil. This tax for:
natural gas: NLG/m3 ECU/m3
small-scale use 0,02155 0,01026
large-scale use (<10 min) 0,02155 0,01026
large-scale use (>10 min) 0,01400 0,00667
NLG/ton ECU/ton
coal 23,38 11,13
fuel oil 32,33 15,4
NLG/liter ECU/liter
domestic fuel oil 0,0277 0,01319
Looking at taxes on fuels, we see that in fact only oil is taxed. But because gas
prices are based on oil prices, these taxes influence gas prices to the same
extent. Hence the actual tax on fuel, expressed in ct/m3 natural gas equivalent,
is as follows:
NLG/m3 ECU/m3
gas, small user
via domestic fuel oil 0,090 0,043
gas, large-scale user
via fuel oil 0,02 0,012
fuel oil 0,026 0,012
domestic fuel oil 0,090 0,0043
coal 0,0 0,0
Apart from taxes there are other impositions on fuel. A small consumer of gas,
for example, is assessed with the COVA imposition (to finance the storage of
domestic fuel oil), BTW (VAT), the ((Branstoffenbelasting)) imposition (environmental tax)
and the MAP imposition (to finance the distributors environmental plan).
NLG/m3 ECU/m3
indirect: tax 0,09030 0,0430
via domestic fuel oil: COVA 0,01190 0,0057
direct: BTW 0,0735= 0,0350
Brandstoffenbelasting 0,02155 0,0103
MAP (approx.) ca. 0,00700 ca. 0,0033
Total ca. 0,20425 ca. 0,0973
For a small user's gas price (including impositions) of 49.1 ct/m3 (0.234 ECU/m3) this means a 42% share of impositions.The MAP imposition is levied on end user prices of natural gas and electricity. It is not levied on the heat price, because the MAP imposition on gas includes that on the heat price. This gives the heat distribution companies more financial scope to extend the heat delivery networks. In this way an extra environmental advantage is achieved.