Do you sell or use heavy heating oil (stookolie)? The excise duty rate will go up from €41.31 to €654.54 per 1,000 kgs. The heavy fuel excise duty rate will be the same as that of diesel (gasoil).
The government wants to discourage the use of heating oil. Heating oil, also known as heavy fuel, is worse for the environment than gasoil. Among other things, this is due to the high sulphur emission rate.
- sell heavy fuel
- use heavy fuel
The change in law is expected to enter into effect on 1 January 2024.
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).