Skatteudvalget 2013-14
SAU Alm.del Bilag 11
Offentligt
Car taxes in the Netherlands
Structure of this presentation:• Facts & figures• Political context in the Netherlands• ANWB serving its members‟ interests
What comes in & what goes out?1414121086
7
8
420
Direct revenues
Additional revenuesDirect expenditure
Car taxes(=DKK 105 billion)Direct taxes: EUR 14 billionPurchase tax; 1,2Excise duties; 8Motor vehicle tax;3,5
Provincialsurcharges; 1,5
Purchase taxProvincial surcharges
Motor vehicle taxExcise duties
Car taxesAdditonal taxes: EUR 7 billion, including:(=DKK 52 billion)VAT on otherelements; 3Personal incometax on businesscars; 2
VAT on exciseduty; 1
ExpenditureEUR 8 billion(DKK 60 billion), including:• Road constr./maintenance, state• Road constr./maintenance, municipal auth.• Road constr./maintenance, provincial auth.• Civil service• Traffic measures and enforcement• Environment• Road safety2.8billion2.5billion1.2billion900million500million100million40million
Who pays how much?1%13%7%Private carsBusiness cars
18%
61%
Lorries andtrucksVans
Motorcycles
Who costs how much?19% %Private carsBusiness cars
25%
50%
Lorries andtrucksVansMotorcycles
13%
Revenues & expenditure per km
Tax burden on private carsPetrol-driven carDiesel-driven car
36%taxes
39%taxes
What do the neighbours do?Annual tax onpetrol-drivencars
What do the neighbours do?Annual tax ondiesel-drivencars
Denmark versus the Netherlands
DenmarkPurchase tax
Netherlands
105% or DKK 15,500 + 180% Carbon emissionson the remainder€ 30.180,00€ 19.900,00Fuel consumption, weightWeight, type of fuel used,region (province)€ 389,00€ 2.280,0074.7 eurocents/litre€ 11.168,75€ 33.348,75
Tax on ownership ofprivate car
Excise duty, unleadedpetrolTotale price petrol(20.000 km a year)Totale
59.3 eurocents/litre€ 10.712,50€ 41.281,50
Political context• Annual changes over the past five years as part of „taxgreening‟ → our members find it hard to make the rightchoices• Major system changes lead to fierce political debate(road pricing, abolishing commuting allowance)• Result: status quo/no major system changes• Present Cabinet‟s policy: no road pricing
Political context• Minor increases in tax burden go unnoticed(no opposition to raise in excise duty on diesel)• All „minor‟ increases add up to almost 900 million euros inadditional revenues from 2014 onwards(6.7 billion Danish crowns)• Expenditure for road traffic will go down by 400 millioneuros from 2014 onwards (3 billion Danish crowns)• New policies for the 2016 – 2020 period adopted in 2014
How do our members feel?• Many are unaware• Dissatisfaction about accumulation of taxes,criticism about government spending• Sense of being powerless• Hard to make the right decisions because things changeeach year
• ANWB‟s role: watching out for tax hikes• Need for fairness, justice and equality
•68%favour paying for car use
Members’ views on car taxes, 2011 - 20131454Opposed to higher car taxes43In favour of fair car tax systemOpposed to abolishing discountschemes4177Closer attention to environmentallyfriendly fuelsIn favour of separate taxesOpposed to high fuel prices
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What does ANWB want?“ANWB wants car taxes to befair,affordableandfutureproof”
But how?Fair taxes:• Balanced revenues and expenditure (purpose-driven tax)• Each motor vehicle pays on a pro rata basis
Affordable taxes:• Perspective of behaviour: taxing use rather than purchaseand ownership• Lowering tax burden on passenger cars
But how?Future proof taxes:• Contributing to fuel-efficient, clean and safe car driving• „Europe proof‟
• Consistent and predictable
Any questions?
