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Do you own an industrial installation that falls under the European Emissions Trading System (EU ETS)? Or a waste incineration plant or installation that emits large quantities of laughing gas? If your installation emits more than the exempt amount (dispensation right) of greenhouse gas, you will pay a CO2 tax from 2021.
Do you use your installation to generate heat or electricity? Or is your organsiation not industrial, such as glasshouse horticulture, hospitals or universities? You do not have to pay the extra levy. If you are charged less in CO2 levy than your dispensation rights, you may get a refund from previous tax periods. This way, you can offset your dispensation rights over a maximum of 5 years.
- Entrepreneurs who exploit an industrial greenhouse gas, laughing gas or waste incinerator installation.
The CO2 levy for industrial installations act is an amendment to the Law for Environmental Taxes (Wet belastingen op milieugrondslag) and the Environmental Management Act (Wet Milieubeheer). The Dutch Emissions Authority (NeA) will be responsible for the execution of the measure.
The change in law is expected to come into effect on 1 January 2021.
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 of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or the Staatscourant(in Dutch).