Factsheet: Environmental protection tax

Environmental protection tax

Key Information
Full name of Instrument & Measure (English): 
Act on the Environmental Protection Tax
Full name of Instrument & Measure (native language): 
Wet belastingen op milieugrondslag (WBM)
Description: 
In the Netherlands, the consumption of electricity and natural gas is subject to the Act on the Environmental Protection Tax. A given consumer is exempt from this tax if the electricity consumed is electricity from renewable energy sources and was generated by the consumer himself (own consumption clause)
Goal/Aim: 
support renewable electricity

Sector/Topic targeted:

Responsible Authority: 
Belastingdienst – Dutch Tax Authority

Status:

Year Instrument & Measure Started: 
1995
Year Last Instrument & Measure was last Amended: 
2015