Energy tax going up for greenhouse farming

What changes?

Do you have a commercial greenhouse business? The government will phase out the tax advantage for gas consumption in the greenhouse farming sector. From 2025, greenhouse businesses will pay an individual CO2 levy.

• You currently pay a reduced energy tax rate for gas. That tax rate will go up, step by step, between 2025 and 2030. The energy tax rate for gas will eventually be the same as for other taxpayers.
• From 2025, the input exemption for electricity generation will go down every year. Do you use gas to generate (usable) heat and electricity for your own use? This will no longer be subject to a full exemption in 2025. Do you use gas to generate electricity for the public grid? The exemption will still apply to this.
• You will pay an individual CO2 levy for your greenhouse business from 1 January 2025. The amount of the CO2 levy depends on your company’s CO2 emissions. Greenhouse businesses currently pay a levy based on the average emissions in the greenhouse sector.

The purpose of this amendment is:

• to make it more attractive to use more sustainable energy sources
• to reduce CO2 emissions in the greenhouse sector

For whom?

• greenhouse businesses that use gas to heat their greenhouses and to generate electricity

When?

The change in law is expected to enter into effect on 1 January 2025.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Upper and Lower Houses (Eerste en Tweede Kamer) of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).