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IPPC installations

This information is provided by:Netherlands Enterprise Agency, RVONetherlands Enterprise Agency, RVO

An IPPC (Integrated Pollution Prevention and Control) installation is a stationary technical unit which carries out one or more activities listed in Annex I of the European Industrial Emissions Directive. This annex used to be part of the IPPC Directive.

Industrial Emissions Directive

The Industrial Emissions Directive aims to prevent and combat environmental pollution. Intensive livestock farms and large polluting industrial companies are obliged to use the best available technology (BAT) in order to minimise their pollution levels, energy consumption, raw materials use and waste generation. In the Netherlands, the Directive is embedded in the Environmental Management Act (Wet Milieubeheer), the Environmental Permitting (General Provisions) Act (Wet algemene bepalingen omgevingsrecht, Wabo) and the Water Act (Waterwet).

Rules for IPPC companies

IPPC companies are required to:

  • use the best available techniques
  • minimise pollution
  • use as little energy and raw material as possible
  • generate as little waste as possible

Surcharge on CO2 emissions

Do you own an industrial installation that falls under the European Emissions Trading System (EU ETS)? Or do you own 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 have to pay a CO2 tax (carbon tax).

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).


A number of installations emitting greenhouse gases are exempt from this carbon tax:

  • installations used for greenhouse horticulture
  • installations used for district heating
  • installations for heating or cooling rooms in hospitals, universities, airports or auction halls
  • installations that generate electricity (without the use of residual gases as fuel)

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