Green taxes 2011
Historical archive
Published under: Stoltenberg's 2nd Government
Publisher: Ministry of Finance
Article | Last updated: 06/01/2011
Green taxes are taxes imposed on activities that are harmful for the environment so that businesses and individuals must take into account the environmental cost of their activities on society.
Green taxes are taxes imposed on activities that are harmful for the environment so that businesses and individuals must take into account the environmental cost of their activities on society. The environment is a public good that businesses and households generally use for free. Businesses and households are not confronted with prices that reflect the environmental cost of production and consumption on society in the form of impaired environment, loss of environmental quality, and in some cases irreversible damage to the life-supporting ecological processes. The consequence is an over-consumption of environmental resources. This stands in contrast to the use of, among other things, labour and capital, where companies are facing market-clearing prices. By impose an environmental equivalent to the damage imposed environment, the framework changes and companies and households will face the appropriate costs of production and consumption.
Table 1 gives an overview of the green taxes in Norway in 2011 and table 2 gives more detailed information about the CO2-tax.
Table 1: Green taxes. 2011
Tax rate |
Estimated revenue 2011. |
Introduced | |
Tax on CO2 emissions in petroleum activities on the continental shelf |
varies, se table 2 |
2300 |
1991 |
Road usage tax on petrol, NOK/litre |
7250 |
1933 | |
Sulphur-free |
4.62 |
||
Low sulphur |
4.66 |
||
Road usage tax on auto diesel, NOK/litre |
9400 |
1993 | |
Sulphur-free |
3.62 |
||
Low sulphur |
3.67 |
||
Biodiesel |
1,81 |
||
Lubrication oil tax, NOK/litre |
1.83 |
105 |
1988 |
CO2-tax |
varies, se table 2 |
4755 |
1991 |
Sulphur tax, NOK/litre per started 0,25 per cent weight share sulphur |
0.076 |
50 |
1970 |
Tax on the final treatment of waste at landfill NOK/tonne |
230 |
1999 | |
biodegradable waste with dispensation |
463 |
||
other waste delivered |
280 |
||
Tax on health- and environmentally damaging chemicals |
2000 | ||
Trichloreten, NOK/kg |
63.18 |
2 |
|
Tetrachloreten, NOK/kg |
63.18 |
2 |
|
Tax on greenhouse gasses HFC and PFC, NOK/tonne CO2 -equivalents |
212 |
222 |
2003 |
Tax on emissions of NOX, NOK/kg |
16.43 |
69 |
2007 |
Environmental tax on pesticides |
Varies |
66 |
1998 |
Base-tax on disposable packaging, NOK/unit |
1.04 |
858 |
1994 |
Environmental tax on beverage packaging |
1973 | ||
Carton and cardboard, NOK/unit |
1.26 |
172 |
|
Plastics, NOK/unit |
3.05 |
47 |
|
Metals, NOK/unit |
5.06 |
143 |
|
Glass, NOK/unit |
5.06 |
63 |
|
Sum environmental taxes |
25 734 |
||
|
|
| |
Electricity tax |
7 700 |
1951 | |
General rate, NOK/kWh |
0.1121 |
||
Low rate (manufacturing), NOK/kWh |
0.0045 |
||
Base-tax on mineral oil |
1 700 |
2000 | |
General rate, NOK/litre |
0.983 |
||
Low rate (paper and pulp, dyes and pigments), NOK/litre |
0.126 |
||
Sum environmental and energy related taxes |
35 134 |
||
|
|
| |
Motor vehicle registration tax |
Varies |
19 700 |
1955 |
Annual tax on motor vehicles |
Varies |
8 900 |
1917 |
Annual weight-based tax on vehicles |
Varies |
342 |
1993 |
Tax on marine engines NOK/hk |
153 |
233 |
1978 |
Sum taxes that can influence the environment |
64 309 |
Source: Ministry of Finance
Table 2: CO2-tax.2011
Tax rates NOK/litre, NOK/kg or NOK/Sm3 |
Tax rates NOK/tonne CO2 | |
Petrol |
0.88 |
380 |
|
| |
Mineral oil |
||
High tax rate (domestic aviation) |
0.69 |
|
Jet kerosene |
270 | |
General tax rate |
0,59 |
|
Light fuel oil, diesel |
222 | |
Heavy fuel oil |
188 | |
Low tax rate (paper and pulp industry and fishmeal industry not covered by the emission trading scheme) |
0.31 |
|
Light fuel oil, diesel |
116 | |
Heavy fuel oil |
99 | |
|
|
|
Gas for inland usage |
||
Natural gas |
||
General rate |
0.44 |
221 |
Low rate (industry/mining and emissions covered by the emission trading scheme) |
0,05 |
25 |
LPG |
0.66 |
220 |
|
| |
Petroleum activities |
||
Light fuel oil, diesel |
0.48 |
180 |
Heavy fuel oil |
0.48 |
153 |
Natural gas |
0.48 |
205 |
Source: Statistics Norway and Ministry of Finance