Skatteudvalget 2009-10
SAU Alm.del Bilag 291
Offentligt
CO2-differentiation in motor vehicle taxesPresentation for the Danish Parliament’s Tax Committee08.09.10
Nils Axel BraathenOECD, Environment Directorate
1
One-off taxes on motor vehicles€ per vehicle70,000
Petrol-driven vehicles60,00050,00040,000€ per vehicle30,00020,00010,0000
FrancePortugalSpain -- 10,000€Finland -- 10,000€Austria -- 10,000€Ireland -- 10,000€NetherlandsBelgium -- Wallonia
NorwayCanadaSpain -- 25,000€Finland -- 25,000€Austria -- 25,000€Ireland -- 25,000€DenmarkUSA
1-10,000-20,000
71
101
131
161
191
221
251
281
311
341
3712
400
gram CO2emitted per km driven
Annual taxes on motor vehicles€ per year5,0004,5004,0003,5003,0002,5002,0001,5001,0005000
Petrol-driven vehiclesDenmarkGermanyIrelandLuxembourgPortugalSwedenUKFrance (big polluters)France (company cars)
€ per year
1
71
101
131
161
191
221
251
281
311
341
3371
400
gram CO2emitted per km
Calculating tax per tonne CO2emittedover the lifetime of the vehicle
If one assumes that– all vehicles are driven 200,000 km during their lifetime– the lifetime of a vehicle is 15 years (for the annual taxes)
one can calculate the taxes expressed per tonneCO2that the vehicle will emit during its lifetime.
4
Calculating tax per tonne CO2emittedover the lifetime of the vehicleIIExample 1:
The Danish one-off tax for petrol-driven vehicles is reduced 4000DKK per km the vehicle can be driven per litre petrol, over andbeyond 16 km per litre – and it is increased by 1000 DKK per kmless than 16.16 km per litre ~ 6.25 litre per 100 km ~ 146 gram CO2per kmA car that goes 20 km per litre (5 litre per 100 km, ~117 gram CO2per km), gets a subsidy of 4*4000 DKK ~ 2150€200,000 * 117 = 23,400,000 gram = 23.4 tonne2,150€ / 23.4 ~92 €in subsidy per tonne CO2this vehicle will emitover its lifetime.This car will emit 5.8 tonne CO2lessthan a car that goes 16 km/l.2,150€ / 5.8 =371€ per tonne CO2“saved”.5
One-off taxes on motor vehicles€ per tonne CO2emitted over the lifetime of the vehicle1,000
Petrol-driven vehicles€ per tonne CO2emitted during the vehicle's lifetime
800
600
The calculations assumethat each vehicle is driven200 000 km over its lifetime
400
200
0
51
81
111
141
171
201
231
261
291
321
351
381
-200
gram CO2emitted per kmFrancePortugalSpain -- 10,000€Finland -- 10,000€Austria -- 10,000€Ireland -- 10,000€NetherlandsBelgium -- WalloniaNorwayCanadaSpain -- 25,000€Finland -- 25,000€Austria -- 25,000€Ireland -- 25,000€6DenmarkUSA
-400
-600
Calculating tax per tonne CO2emittedover the lifetime of the vehicleIIIExample 2:A petrol-driven passenger car able to go between 9.1 and 10.0km per litre petrol is in Denmark taxed 6480 DKK per year ~870€ per year.870€ * 15 = 13,050 € in tax payments over the lifetime.Assuming it goes exactly 10 km per litre, it emits ~234 gramCO2per km driven.200,000 km * 234 g CO2/km ~ 46.8 tonne CO2emitted over thelifetime.13,0510 / 46.8 =279 € per tonne CO2emitted over the lifetime.7
Annual taxes on motor vehicles€ per tonne CO2emitted over the lifetime of the vehicle1,000€ per tonne CO2emitted over the vehicle's lifetime
9008007006005004003002001000
Petrol-driven vehiclesFrance (big polluters)France (company cars)DenmarkGermanyIrelandLuxembourgPortugalUKSwedenThe calculations assume thateach vehicle is driven 200 000 kmover a lifetime of 15 years.
51
81
111
141
171201231261291gram CO2emitted per km
321
3518381
Total tax per tonne CO2emitted over avehicle’s lifetime1,100€ per tonne CO2emitted over the vehicle lifetime€ per tonne CO2emitted over the vehicle lifetime
900700500300100-100-300
100 gram CO2per km
1,100900700500300100-100
180 gram CO2per km
1,100€ per tonne CO2emitted over the vehicle lifetime
900700500300100-100
€ per tonne CO2emitted over the vehicle lifetime
230 gram CO2per km
1,100900700500300100-100
330 gram CO2per km
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