Published: 8 September 2016

Environmental taxes grew by 1.3 per cent in 2014

The total sum of environmental taxes in 2014 was EUR 6.0 billion, which was 1.3 per cent higher than in 2013. The rise in environmental taxes was held back by a drop in emission taxes which was caused in particular by a decrease in the accrual of waste tax. The share of environmental taxes of Finland’s entire tax revenue is around seven per cent. Auction of emission allowances is included in the statistics on environmental taxes for the first time in 2014. The reason for recording emission allowances was the change in the recording of tax income related to emissions trading in the National Accounts. Emission allowances are part of energy taxes and their magnitude in 2014 was EUR 104 million.

Environmental taxes by industry and tax type in 2014, EUR million

Environmental taxes by industry and tax type in 2014, EUR million

The amount of environmental taxes grew in particular in the industries of manufacturing and energy supply. The growth is explained by emission allowances being recorded as part of energy taxes, which raised, in particular, the environmental taxes paid by the energy supply industry. As a result of the new calculation method, the emission allowances acquired are slightly higher in the first recording year in 2014 than in the following years because the emission allowances are recoded as taxes for a slightly longer period.

In water supply, sewerage and waste management, paid environmental taxes decreased by around eight per cent due to a drop in the accrual of waste tax. Waste tax is paid on waste deposited at landfills, the amount of which has declined as combustion of waste has become more commonplace.

Environmental taxes by industry and tax type in 2014, EUR million

Industries (TOL2008) Energy taxes Transport taxes Emissions taxes Resource taxes Environmental taxes total
Agriculture, fishing and hunting 58.8 17.7 0.0 . 1) 76.6
Forestry 35.9 4.6 0.2 . 40.6
Mining and quarrying 33.2 2.3 0.0 . 35.6
Food industry 18.9 1.9 0.0 . 20.8
Forest industry 58.4 2.0 0.4 . 60.7
Oil refining and manufacture of chemicals 467.9 1.0 27.8 . 496.6
Manufacture of basic metals and metal products 56.3 3.6 0.0 . 59.9
Other manufacturing 39.9 11.0 0.2 . 51.1
Energy supply 325.7 6.3 0.0 . 332.1
Water supply and waste management 40.5 10.8 44.0 . 95.3
Construction 141.0 41.4 0.1 . 182.5
Trade 120.2 54.4 0.2 . 174.9
Land transport and transport via pipelines 516.9 87.6 0.6 . 605.1
Water transport 104.4 0.2 0.0 . 104.6
Air transport 31.1 0.8 0.0 . 31.8
Support activities for transportation, post 75.3 7.1 0.3 . 82.7
Real estate activities 259.2 22.0 0.1 . 281.3
Other service activities and administration 454.5 206.1 2.8 . 663.3
Households 1 251.8 1 311.0 11.6 23.0 2 597.3
TOTAL 4 089.7 1 791.6 88.5 23.0 5 992.8
1) Magnitude nil

Environmental taxes are comprised of energy taxes, transport taxes, emission taxes and resource taxes. Most of environmental taxes are energy taxes on electricity and fuels. One-third of environmental taxes are transport taxes levied from different kinds of vehicles. The majority of emission taxes is waste tax. Taxes paid on carbon dioxide emissions are included in energy taxes. Licence fees for hunting and fishing are resource taxes in Finland.


Source: Environmental taxes 2014, by industry, Statistics Finland

Inquiries: Niina Autio 029 551 3406, Juuso Peltola 029 551 2330, ymparisto.energia@stat.fi

Director in charge: Ville Vertanen

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Updated 8.9.2016

Referencing instructions:

Official Statistics of Finland (OSF): Environmental and energy taxes [e-publication].
ISSN=2341-796X. 2014. Helsinki: Statistics Finland [referred: 24.10.2019].
Access method: http://www.stat.fi/til/yev/2014/yev_2014_2016-09-08_tie_001_en.html