Automotive taxation in the Netherlands
|
|
|
- Wilfrid Jefferson
- 7 years ago
- Views:
Transcription
1 Skatteudvalget SAU Alm.del Bilag 11 Offentligt Automotive taxation in the Netherlands The effects of fiscal measures on passenger car sales in the Netherlands
2 RAI Vereniging Trade Association for the automotive industry in the Netherlands Since 1893 More than 500 members Passenger cars, light commercial vehicles, trucks, spare parts, garage-equipment, bicycles, motorcycles, mopeds, trailers, coaches etc.
3 The Dutch Car Park Background data Passenger car park 8,1 million vehicles Annual new car sales approximately 500,000 vehicles Average annual distance driven 13,317 km (petrol 10,877 km and diesel 23,806 km) Average new car price: 25,627 Petrol cars have dominant market share Passenger car park by fuel type Diesel 17,10% LPG 2,51% Hybrid 1,12% Electric 0,02% CNG 0,04% Biofuel 0,03% Hydrogen 0,00% Petrol 79,18%
4 Car related taxes in the Netherlands Various car related taxes: Motorrijtuigenbelasting (annual road tax) BTW (VAT, 21%) BPM (special vehicle purchase tax) Bijtelling (Benefits in kind, applicable for private use of company cars) 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Price breakdown of passenger cars VAT; 13% VAT; 12% BPM; 16% BPM; 22% Net list price; 70% Net list price; 66% petrol diesel
5 BPM Since : BPM is based on nett catalogue price of car 2006: introduction of bonus malus scheme for fuel efficient cars (with labelling) 2008: gradual conversion from list price to CO 2 emission as base for BPM 2013: BPM fully based on CO 2 emission
6 BPM Main effects of conversion from nett catalogue price based BPM to CO 2 emission based BPM 1. Rapid downsizing of new car sales, 100% 90% Market shares A & B fuel efficiency labels in new car sales 80% 70% 60% 50% 40% 30% 20% 10% A B 0%
7 BPM Main effects of conversion from nett catalogue price based BPM to CO 2 emission based BPM 1. Rapid downsizing of new car sales Market share of small cars in new car sales 100% 90% 80% 70% 60% 50% 40% 32% 28% 25% 23% 20% 21% 21% 18% 20% 21% 23% 20% 18% 20% 23% 24% 27% 25% 23% C Lower Family segment B City segment A Small segment 30% 20% 19% 20% 21% 23% 23% 21% 20% 23% 23% 23% 21% 10% 0% 11% 11% 10% 10% 8% 10% 9% 12% 12% 17% 20% 25% 26% 24% 23%
8 BPM Main effects of conversion from nett catalogue price based BPM to CO 2 emission based BPM 1. Rapid downsizing of new car sales 2. Rapid decline of BPM tax revenues (2012 target 2.1 billion, realisation 1.7 billion) BPM revenues versus car sales BPM Car sales (forecast) -
9 BPM Dutch CO 2 emission policy more strict than European norm 140 BPM exemption CO2 emission in grammes/km Petrol Diesel European norm
10 BPM Petrol exempt from BPM tariff group tariff group tariff group tariff group Diesel exempt from BPM tariff group tariff group tariff group tariff group Tariff for every gram CO 2 per km tariff group tariff group tariff group tariff group Diesel surcharge for every gram CO 2 per km > 70 gram 40,68 40,68 54,92 70,17 81,36
11 Bijtelling Bijtelling is a form of income tax The private use of a company car (> 500 km per year) is seen as a benefit in kind If the private use of the company car is limited to less than 500 km per year than there is no bijtelling 0%, 14%, 20% or 25% of the list price of the company car is to be added to the annual income Percentage of the bijtelling is based on the CO 2 emission of the company car
12 Bijtelling Company cars dominate the new car sales Approximately 60% of new car sales are company cars 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Market share company cars in new car sales
13 Bijtelling Main effects of conversion from nett catalogue price based Bijtelling to CO 2 emission based Bijtelling 1. Rapid downsizing of new company cars 100% 90% Market shares A & B fuel efficiency labels in new company cars 80% 70% B A 60% 50% 40% 30% 20% 10% 0%
14 Bijtelling Main effects of conversion from nett catalogue price based Bijtelling to CO 2 emission based Bijtelling 1. Rapid downsizing of new company cars 100% 90% 80% 70% Market share of small cars in new company cars 60% 50% 40% 30% 20% 10% 0% 24% 29% 30% 35% 29% 32% 34% 32% 30% 26% 25% 26% 26% 23% 25% 16% 22% 17% 13% 11% 11% 11% 11% 11% 11% 12% 14% 15% 14% 12% 2% 3% 3% 2% 1% 2% 2% 3% 4% 6% 8% 14% 15% 10% 11% C Lower Family segment B City segment A Small segment
15 0 g/km 53 g/km 85 g/km 90 g/km 94 g/km 98 g/km 102 g/km 106 g/km 110 g/km 114 g/km 118 g/km 122 g/km 126 g/km 130 g/km 134 g/km 138 g/km 142 g/km 146 g/km 150 g/km 154 g/km 158 g/km 162 g/km 166 g/km 170 g/km 174 g/km 178 g/km 182 g/km 186 g/km 190 g/km 194 g/km 198 g/km 202 g/km 206 g/km 210 g/km 214 g/km 218 g/km 222 g/km 226 g/km 230 g/km 234 g/km 238 g/km 242 g/km 246 g/km 250 g/km 254 g/km 258 g/km 262 g/km 266 g/km 270 g/km 274 g/km 278 g/km 282 g/km 288 g/km 292 g/km 296 g/km Bijtelling Main effects of conversion from list price based Bijtelling to CO 2 emission based Bijtelling 1. Rapid downsizing of new company cars 2. Emission limits have major impact on company car sales New company car sales by CO 2 emission petrol
16 0 g/km 53 g/km 85 g/km 90 g/km 94 g/km 98 g/km 102 g/km 106 g/km 110 g/km 114 g/km 118 g/km 122 g/km 126 g/km 130 g/km 134 g/km 138 g/km 142 g/km 146 g/km 150 g/km 154 g/km 158 g/km 162 g/km 166 g/km 170 g/km 174 g/km 178 g/km 182 g/km 186 g/km 190 g/km 194 g/km 198 g/km 202 g/km 206 g/km 210 g/km 214 g/km 218 g/km 222 g/km 226 g/km 230 g/km 234 g/km 238 g/km 242 g/km 246 g/km 250 g/km 254 g/km 258 g/km 262 g/km 266 g/km 270 g/km 274 g/km 278 g/km 282 g/km 288 g/km 292 g/km 296 g/km Bijtelling Main effects of conversion from list price based Bijtelling to CO 2 emission based Bijtelling 1. Rapid downsizing of new company cars 2. Emission limits have major impact on company car sales New company car sales by CO 2 emission petrol
17 0 g/km 86 g/km 89 g/km 93 g/km 96 g/km 99 g/km 102 g/km 105 g/km 108 g/km 111 g/km 114 g/km 117 g/km 120 g/km 123 g/km 126 g/km 129 g/km 132 g/km 135 g/km 138 g/km 141 g/km 144 g/km 147 g/km 150 g/km 153 g/km 156 g/km 159 g/km 162 g/km 165 g/km 168 g/km 171 g/km 174 g/km 177 g/km 180 g/km 183 g/km 186 g/km 189 g/km 192 g/km 195 g/km 198 g/km 201 g/km 204 g/km 207 g/km 210 g/km 213 g/km 216 g/km 219 g/km 222 g/km 225 g/km 228 g/km 231 g/km 234 g/km 237 g/km 240 g/km 243 g/km 246 g/km 249 g/km Bijtelling Main effects of conversion from nett catalogue price based Bijtelling to CO 2 emission based Bijtelling 1. Rapid downsizing of new company cars 2. Emission limits have major impact on company car sales New company car sales by CO 2 emission diesel
18 0 g/km 86 g/km 89 g/km 93 g/km 96 g/km 99 g/km 102 g/km 105 g/km 108 g/km 111 g/km 114 g/km 117 g/km 120 g/km 123 g/km 126 g/km 129 g/km 132 g/km 135 g/km 138 g/km 141 g/km 144 g/km 147 g/km 150 g/km 153 g/km 156 g/km 159 g/km 162 g/km 165 g/km 168 g/km 171 g/km 174 g/km 177 g/km 180 g/km 183 g/km 186 g/km 189 g/km 192 g/km 195 g/km 198 g/km 201 g/km 204 g/km 207 g/km 210 g/km 213 g/km 216 g/km 219 g/km 222 g/km 225 g/km 228 g/km 231 g/km 234 g/km 237 g/km 240 g/km 243 g/km 246 g/km 249 g/km Bijtelling Main effects of conversion from nett catalogue price based Bijtelling to CO 2 emission based Bijtelling 1. Rapid downsizing of new company cars 2. Emission limits have major impact on company car sales New company car sales by CO 2 emission diesel
19 Bijtelling Main effects of conversion from nett catalogue price based Bijtelling to CO 2 emission based Bijtelling 1. Rapid downsizing of new company cars 2. Emission limits have major impact on company car sales 3. Rapid decline of tax revenues
20 Bijtelling Main effects of conversion from nett catalogue price based Bijtelling to CO 2 emission based Bijtelling 1. Rapid downsizing of new lease cars 2. Emission limits have major impact on company car sales 3. Rapid decline of tax revenues 4. Winner takes all New company car registrations Renault Megane Volkswagen Passat Fiat Punto
21 Position RAI Vereniging on taxation (1) Taxation should not be local but on an EU basis Currently, the Netherlands is among the countries in the EU with the highest car taxation. Automotive taxes should be efficient and should not cause unnecessary administrative burdens Automotive taxes should have broad support in politics and society and should be easy to explain Automotive taxes must be predictable and robust In the long run, automotive taxes should be technology neutral
22 Position RAI Vereniging on taxation (2) The current greening of the BPM, annual road tax and bijtelling has disproportional and undesirable effects on the car market. Small differences in CO 2 emissions can have major consequences. The different treatment of fuels in taxation delays the introduction of alternative fuels The BPM, annual road tax and bijtelling are taxes based on the purchase or possession of the car. In the long run, taxation of the use of the car is the only 'sustainable' way of taxation. Anders Betalen voor Mobiliteit (Introduction of a form of road tax) is RAI Vereniging s solution for sustainable automotive taxation
23 Anders Betalen voor Mobiliteit System of variable taxation Based on the use of cars instead of ownership Tariff per kilometre Tariff differentiates by: time place emission Benefits: better accessibility cleaner environment positive impuls on new car sales
24 Anders Betalen voor Mobiliteit Critical factors for success System should be simple and explicable System must be future-proof System must not cause major market distortions (new and used cars) System should encourage replacement of older cars for new cars System should take into account the development of alternative fuels and drive systems
25 Public opinion Pro The principle of paying for the use of the car, not ownership ( the polluter pays ) Contra Distrust of government ( car as cash cow and recent experiences with failed major infrastructure projects)
Skatteudvalget 2013-14 SAU Alm.del Bilag 11 Offentligt. Vehicle taxes in the. 23 September 2013
Skatteudvalget 2013-14 SAU Alm.del Bilag 11 Offentligt Vehicle taxes in the Netherlands Contents Green tax revenues Vehicle taxes Recent developments Eurovignette Fuel excise duties Environmental tax revenues
CO2 BASED MOTOR VEHICLE TAXES IN THE EU IN 2016
CO2 BASED MOTOR VEHICLE TAXES IN THE EU IN 2016 AUSTRIA A fuel consumption tax (Normverbrauchsabgabe or NoVA) is levied upon the first registration of a passenger car. It is calculated as follows: (CO2
How To Tax Company Cars In The Uk
Taxation of Company Cars Workshop An evaluation of the UK s shift to CO 2 based Company Car Taxation Stephen Potter Professor of Transport Strategy and member of the UK Green Fiscal Commission Context
CO2 BASED MOTOR VEHICLE TAXES IN THE EU IN 2015
CO2 BASED MOTOR VEHICLE TAXES IN THE EU IN 2015 COUNTRY AT (AUSTRIA) BE (BELGIUM) BG (BULGARIA) CO2/FUEL CONSUMPTION TAXES A fuel consumption tax (Normverbrauchsabgabe or NoVA) is levied upon the first
OVERVIEW OF PURCHASE AND TAX INCENTIVES FOR ELECTRIC VEHICLES IN THE EU
01.04.2014 OVERVIEW OF PURCHASE AND TAX INCENTIVES FOR ELECTRIC VEHICLES IN THE EU This table provides an overview of the incentives that are granted in the Member States of the European Union for the
Car CO2 taxation and it s impact on the British car fleet
Car CO2 taxation and it s impact on the British car fleet Ministry of Industry and Information Technology International Council on Clean Transportation Vehicle Fuel Consumption Regulation and Fiscal Policy
Overview of vehicle taxation schemes (including incentives for electric vehicles), 2014. Content: 1. National vehicle taxation schemes Overview...
Overview of vehicle taxation schemes (including incentives for electric vehicles), 2014 Content: 1. National vehicle taxation schemes Overview... 2 2. National vehicle taxation schemes Description... 4
WORKSHOP ON GLOBAL FUEL ECONOMY INITIATIVE TOPIC: MOTOR VEHICLES RELATED TAXES
WORKSHOP ON GLOBAL FUEL ECONOMY INITIATIVE TOPIC: MOTOR VEHICLES RELATED TAXES BY Mahen Bheekhee Lead Analyst Ministry of Finance and Economic Development July 2013 POLICY OBJECTIVES FOR IMPOSING TAXES
Introduction. How company cars are taxed. Calculating the cash equivalent
Introduction Company cars remain a popular employment-related benefit despite the generally high income tax charges on them. The tax charge on company cars cars provided to employees by their employers
Reducing CO2 emissions from cars and vans. Backgrounder
Reducing CO2 emissions from cars and vans Backgrounder May 2015 SUMMARY a. The automobile industry in Europe has invested heavily in innovations designed to bring down significantly the CO2 emissions from
Key Solutions CO2 Assessment
GE Capital Key Solutions CO2 Assessment CO2 emissions from company cars across Europe s major markets between 2008 and 2012 GE imagination at work Contents Introduction and key findings 4 European overview
AUSTRIA. (Update to legislation effective 1 March 2014) Chapter prepared by. Walter Linszbauer (kfz@wko.at)
AUSTRIA (Update to legislation effective 1 March 2014) Chapter prepared by Walter Linszbauer (kfz@wko.at) FFOE Fachverband der Fahrzeugindustrie Österreichs Wiedner Hauptstrasse 63 A-1045 WIEN Tel :+43
THE TAXATION OF COMPANY CARS. Calculating the cash equivalent
THE TAXATION OF COMPANY CARS Company cars remain a popular employment-related benefit despite the fact that income tax charges on them are generally high. The benefit of having a company car available
Policy support tool: Methodology and manual
Policy support tool: Methodology and manual Report Status: Final Report Date: October 2008 Disclaimer THIS DOCUMENT IS THE RESULT OF A COLLABORATIVE WORK BETWEEN HYLIGHTS INDUSTRY AND INSTITUTE PARTNERS.
Tax benefits for ultra low emission vehicles
k0 Tax benefits for ultra low emission vehicles Ultra low emission vehicles (ULEVs) are vehicles that produce less than 75g of carbon dioxide (CO2) for every kilometre travelled. Both private and business
Budget 2014 Its impact on your fleet
Budget 2014 Its impact on your fleet This year s Budget, presented by the Chancellor on Wednesday 19 March 2014, was a Budget for building a resilient economy, with the objective of supporting businesses
carbon footprinting a guide for fleet managers
carbon footprinting a guide for fleet managers Introduction For some organisations, carbon footprinting is perceived to be about reducing emissions purely for environmental reasons. But it is primarily
2015 Tax Brochure Company Cars
2015 Tax Brochure Company Cars Foreword This brochure describes the latest situation regarding tax on company cars. By company cars we mean passenger cars, dual-purpose vehicles and minibuses. A light
Philippines Developing Automotive Fuel Economy Policy Regulatory Policies Economic Instruments Labeling References
Philippines Developing Automotive Fuel Economy Policy Regulatory Policies Economic Instruments Labeling References 1.2 Background Motorization rates (in terms of vehicle ownership per 1000 people) in ASEAN
SUBMISSION FROM AA IRELAND ON THE COMBINED SUBJECTS OF: Motor Tax Rebalancing to take account of CO2 Emissions
March 2007 SUBMISSION FROM AA IRELAND ON THE COMBINED SUBJECTS OF: Motor Tax Rebalancing to take account of CO2 & Changes to Vehicle Registration Tax to take account of CO2 AA Ireland is the country s
Reference scenario Transport
Reference scenario Transport PROLIBIC workshop 18/9/12 Structure Main assumptions of Reference Scenario (REF) Evolution of transport emissions in Belgium in REF Decomposition analysis CO 2 Evolution external
Evaluation of Bonus-Malus systems for reducing car fleet CO 2 emissions in Sweden
Evaluation of Bonus-Malus systems for reducing car fleet CO 2 emissions in Sweden Shiva Habibi 1, Muriel Beser Hugosson 1, Pia Sundbergh 2 and Staffan Algers 1 1 KTH Royal Institute of Technology, SE-100
Reducing CO2 Emissions from New Cars: A Study of Major Car Manufacturers' Progress in 2006. November 2007
Reducing CO2 Emissions from New Cars: A Study of Major Car Manufacturers' Progress in 2006 November 2007 1 Reducing CO2 Emissions from New Cars: A Study of Major Car Manufacturers' Progress in 2006 November
Fuel Emissions from the Car Fleet
Transport Research & Information Note Fuel Emissions from the Car Fleet February 2011 Transportation Research & Information Notes Fuel Emissions from the Car Fleet February 2011 This document is available
Taxation and the Company Car
Home Budget 2012 Vehicle Excise Duty / First Registration Fee / P11D value 2012 / 2013 Company car taxation Fuel allowances Class 1A National Insurance Contributions Writing Down Allowances / Lease rental
Key Solutions CO₂ assessment
GE Capital Key Solutions CO₂ assessment CO₂ emissions from company car fleets across Europe s major markets between 2008 and 2010 www.gecapital.eu/fleet Contents Introduction and key findings Reduction
Light Fleet Size Analysis
ANNUAL FLEET STATISTICS 213 FEBRUARY 214 ISSN 2324-2116 STATISTICAL REPORT TABLE OF CONTENTS 213 FLEET REPORT HIGHLIGHTS... 2 Accessing the graphs and information in this report... 4 Describing the vehicle
Thinking of switching to an electric vehicle?
What is Travel SMART? Travel SMART is an initiative from Surrey County Council that aims to help Surrey residents and businesses reduce carbon, calories and cost. The Travel SMART team want to encourage
Company Car Tax 2014/2015
Company Car Tax 2014/2015 Produced for Zenith by Income Tax Rates 2014/15 2013/14 Rate Band Band % 20 0 31,865 0 32,010 40 31,866 150,000 32,011 150,000 45 150,000+ 150,000+ Personal Allowances 2014/15
Taxation & company cars in Belgium: Getting figures right
Taxation & company cars in Belgium: Getting figures right Belgian Car Parc and New Car Market: what are we talking about? Car park by owner type New car market by owner type 2014 BELGIUM New Company cars
The current regime for taxing employer provided cars (commonly referred to as company cars) is intended:
Cars for Employees The current regime for taxing employer provided cars (commonly referred to as company cars) is intended: to encourage manufacturers to produce cars which are more environmentally friendly
Robert Kok Ecorys Nederland, Watermanweg 44, 3067GG, Rotterdam, the Netherlands Delft University of Technology, Delft, the Netherlands
The effects of CO 2 -differentiated vehicle tax systems on car choice, CO 2 emissions and tax revenues Robert Kok Ecorys Nederland, Watermanweg 44, 3067GG, Rotterdam, the Netherlands Delft University of
REGISTRATION TAX AND ANNUAL CIRCULATION TAX GUIDELINES
REGISTRATION TAX AND ANNUAL CIRCULATION TAX GUIDELINES Effective as of 1 st January 2009 VERSION 2.0 (4 th November 2008) These guidelines are intended to provide information on the changes in the registration
Environmentally sound reform of tax exemptions for the private use of company cars
Finanzwissenschaftliches Forschungsinstitut an der Universität zu Köln Laura Diekmann; Eva Gerhards; Dr. Michael Thöne (Projektleitung) Prof. Dr. jur. Stefan Klinski Berlin Forum Ökologisch-Soziale Marktwirtschaft
Evaluation of Bonus-Malus systems for reducing car fleet CO2 emissions in Sweden
Evaluation of Bonus-Malus systems for reducing car fleet CO2 emissions in Sweden Shiva Habibi 1, Muriel Beser Hugosson 1, Pia Sundbergh 2 and Staffan Algers 1 1 KTH Royal Institute of Technology, SE-100
BUSINESSES AND DRIVERS COUNT THE CARBON TO CUT TAX AND FUEL BILLS REVEALS ALD AUTOMOTIVE COMPANY CAR ANALYSIS
8 May 2008 BUSINESSES AND DRIVERS COUNT THE CARBON TO CUT TAX AND FUEL BILLS REVEALS ALD AUTOMOTIVE COMPANY CAR ANALYSIS Fleets and company car drivers are increasingly turning to low emission vehicles
Clean Up Your Fleet. Introducing a practical approach to cleaner, more efficient fleet operation
Clean Up Your Fleet Introducing a practical approach to cleaner, more efficient fleet operation The value of clean fleet management Reduce air pollution from your fleet Reduce greenhouse gas emissions
REPORT: WP1.6 ELECTRIC VEHICLE TOTAL COST OF OWNERSHIP
ELECTRIC VEHICLES IN A DISTRIBUTED AND INTEGRATED MARKET USING SUSTAINABLE ENERGY AND OPEN NETWORKS REPORT: WP1.6 ELECTRIC VEHICLE TOTAL COST OF OWNERSHIP Type: Deliverable Identifier: D1.6.2 Classification:
The Open University s repository of research publications and other research outputs
Open Research Online The Open University s repository of research publications and other research outputs The role of company car taxation to promote low carbon vehicle technologies Conference Item How
Norwegian electromobility policy for 2020
Norwegian electromobility policy for 2020 Per-André Torper Norwegian Ministry of Transport and Communications Oslo, June 11 th 2015 Sold cars in May 2015 1. Volkswagen Golf 1 323 2. Tesla Model S 346 3.
Company Car Tax. Cars running solely on diesel fuel are subject to a 3% supplement.
Company Car Tax The basis for taxing those who use company cars is to tax a figure calculated by multiplying the car s list price by an emissions-based percentage (the appropriate percentage ), with a
Earn Money By Taxing Your Employer A Car
Cars for Employees The current regime for taxing employer provided cars (commonly referred to as company cars) is intended: to encourage manufacturers to produce cars which are more environmentally friendly
Sustainable Transport for the Future
Sustainable Transport for the Future Probable development in the timeframe10-20 years with CO 2 and economic considerations Hans-Erik Ångström 101124 Components discussed The business case that don t change
Germany. Type: Large Market; Large Share. Original Equipment Rank. Aftermarket Rank
Germany Type: Large Market; Large Share Germany ranks number 4 on ITA s list of top U.S. auto parts export markets. After several years of declining auto sales, Western Europe has slowly begun to show
Part 6 Green Fleet Issues A Fleet Managers Guide
Introduction This section of the Volkswagen Fleet Managers Guide looks at the whole environmental area of the fleet manager s job. There can be no doubt that this is absolutely central to the successful
Renault continues to lead volume brands as new car CO 2 emissions fall across Europe
PRESS RELEASE 00:01 GMT, 3 rd March 2015 Renault continues to lead volume brands as new car CO 2 emissions fall across Europe Renault claims lowest average CO 2 emissions among volume brands in Europe
Sustainable and efficient fleet management at City of Ghent
Sustainable and efficient fleet management at City of Ghent Presentation Polis conference Brussels Wednesday, 4 th of December 2013 Lies Helsloot, Communications and project officer City of Ghent, Division
Fiat Group Automobiles for Sustainable Mobility
Fiat Group Automobiles for Sustainable Mobility Bengt Appelqvist Novembre 2009 Fiat Group Automobiles for sustainable mobility Fiat Group Automobiles considers sustainable mobility as one of its priorities,
Impact of the climate change discussion on the
Investor Visit, Credit Suisse, Ingolstadt, 19 May 2009 Impact of the climate change discussion on the Dr. Guido Haak Central Functions/Processes, Product Management, AUDI AG Facts regarding CO 2 and the
Trend Monitor 2010. Light Commercial Vehicle of the Future.
Consulting Trend Monitor 2010. Light Commercial Vehicle of the Future. Optimising Total Cost of Ownership considering future drive concepts and business conditions. A study conducted by MBtech Consulting
Consulting Consulting. Impact of government subsidies for electric vehicles on used market values
Impact of government subsidies for electric vehicles on used market values 1 Introduction To encourage the take up of zero emission vehicles (ZEVs) and ultra-low emission vehicles (ULEVs), many governments
Vehicle Registration Tax
Vehicle Registration Tax TSG 06/16b 1. Vehicle Registration Tax (VRT) is an important source of revenue for the Exchequer, providing 2.9% of the total net tax receipts for 2005. It is therefore a valuable
Canadian Automotive Fuel Economy Policy Regulatory Policies Economic Instruments Labeling References
Canadian Automotive Fuel Economy Policy Regulatory Policies Economic Instruments Labeling References 1.1Background Vehicles in Canada are required to comply with emission standards for a defined full useful
Company cars policy & trends
Company cars policy & trends PROLIBIC workshop 8/09/202 Intro Promoco Within the PROMOCO project, the aim was to gather information on the impact of company cars on daily mobility. Prolibic In the PROLIBIC
SOLUTIONS Training Kit Cluster 6: Clean vehicles. www.urban-mobility-solutions.eu
SOLUTIONS Training Kit Cluster 6: Clean vehicles www.urban-mobility-solutions.eu About SOLUTIONS SOLUTIONS aims to foster knowledge exchange and boost the uptake of innovative sustainable urban mobility
H- 3: Composition of the road motor vehicle fleet by fuel type. 2) Relevance for environmental policy... 2
H- 3: Composition of the road motor vehicle fleet by fuel type 1) General description... 2 1.1) Brief definition... 2 1.2) Units of measurement... 2 1.3) Context...2 2) Relevance for environmental policy...
Reduce your fleet costs in nine simple steps
Reduce your fleet costs in nine simple steps 75% of fleets expect their costs to rise in 2010. 1 Running a cost efficient fleet is therefore more important than ever in order to keep your expenditure under
Monitoring CO 2. emissions from new passenger cars in the EU: summary of data for 2012
Monitoring CO 2 emissions from new passenger cars in the EU: summary of data for 212 Abstract Abstract For the third successive year, the European Environment Agency (EEA) has collected EU Member States'
Car benefits and car fuel benefits
Helpsheet 203 Tax year 6 April 2013 to 5 April 2014 Car benefits and car fuel benefits A Contacts Please phone: the number printed on page TR 1 of your tax return the SA Helpline on 0300 200 3310 the SA
How Clean is Your Car Brand?
How Clean is Your Car Brand? The car industry's commitment to the EU to reduce CO 2 emissions: a brand-by-brand progress report October 2006 How Clean is Your Car Brand? The car industry's commitment to
Annual fleet. ISBN: 2324-2116 (Online)
Annual fleet statistics 214 August 214 release ISBN: 2324-2116 (Online) TABLE OF CONTENTS 213 FLEET REPORT HIGHLIGHTS... 2 Accessing the graphs and information in this report... 4 Describing the vehicle
Strategic Analysis of the US Fleet and Vehicle Lease Market Recovery from Financial Crisis Generating Strong Growth
Strategic Analysis of the US Fleet and Vehicle Lease Market Recovery from Financial Crisis Generating Strong Growth February 2014 Contents Section Slide Number Executive Summary 4 Research Scope, Objectives,
CO 2 -differentiated road charges for HGVs. Scoping study. 1 August 2015 4.D64 CO 2 differentiated road charges for HGVs
CO 2 -differentiated road charges for HGVs Scoping study 1 August 2015 4.D64 CO 2 differentiated road charges for HGVs Bibliographical data: CO 2 -differentiated road charges for HGVs Scoping study This
How To Tax A Car In The Uk
Company car tax reform in the UK A Summary 9 October 2009 Carolina Valsecchi (IEEP) www.ieep.eu Index Policy before and policy after Impacts of reform Unintended impacts of reform Main drivers of reform
4. The role of fleets and fleet managers Role of REC?
4. The role of fleets and fleet managers Role of REC? 79% 5% 44% To grow by 50% by 2010 over 1998 Role of Fleets - Changing operating environment: national, local government incentives, disincentives -
Volkswagen Company Car and Van Tax Guide 2015/2016.
Volkswagen Company Car and Van Tax Guide 2015/2016. Budget 2015 headlines The coalition Government s sixth and final budget, ahead of the 2015 general election, contained a number of announcements impacting
Vehicle fuel efficiency standards for Australia WHY, WHAT AND WHEN?
Vehicle fuel efficiency standards for Australia WHY, WHAT AND WHEN? 2 I VEHICLE FUEL EFFICIENCY STANDARDS FOR AUSTRALIA I WHY, WHAT AND WHEN? Executive Summary Key Points Transport is the second largest
How To Reduce No 2 Emissions In Nordic Cities
Summary: NO 2 emission from the fleet of vehicles in major Norwegian cities Challenges and possibilities towards 2025 TØI Report 1168/2011 Author(s): Rolf Hagman, Karl Idar Gjerstad and Astrid H. Amundsen
(Report of task 1.3) Overview of policy measures
Clean Vehicle Research: LCA and Policy Measures (CLEVER) (Report of task 1.3) Overview of policy measures Authors: Tobias Denys Leen Govaerts VITO Vlaamse Instelling voor Technologisch Onderzoek Unit Transitie
Pocket Car Tax Guide 2012/13. www.deloitte.co.uk/carconsulting
Pocket Car Tax Guide 2012/13 www.deloitte.co.uk/carconsulting Income Tax Rates 2012/13 2011/12 Rate Band Band % 20 0 34,370 0 35,000 40 34,371 150,000 35,001 150,000 50 150,001+ 150,001+ Personal Allowances
Income tax: company car tax rates 2016-17
Income tax: company car tax rates 2016-17 Who is likely to be affected? Businesses and employers where company cars are made available for private use. General description of the measure For 2016-17, the
4. The role of fleets and fleet managers
4. The role of fleets and fleet managers 79% 5% 44% To grow by 50% by 2010 over 1998 Role of Fleets - Changing operating environment: national, local government incentives, disincentives - Economies of
company cars: a guide for drivers
company cars: a guide for drivers Contents Introduction 03 The basics 04 Beyond the basics 06 Private fuel costs 07 Vehicle specification 09 Conclusion and action plan 10 Next steps: resources 11 02 Introduction
Florentin AQUENIN Pauline BOUVIER Estelle BUCAILLE Edouard GIBERT Manon LEMIRE
The image cannot be displayed. Your computer may not have enough memory to open the image, or the image may have been corrupted. Restart your computer, and then open the file again. If the red x still
The EU Energy Tax Directive: overview about the proposed reform, impacts on national measures and state of play
Environmentally Related Taxes and Fiscal Reform Rome, Thursday, 15 December 2011 The EU Energy Tax Directive: overview about the proposed reform, impacts on national measures and state of play A short
The Passenger Car (Fuel Consumption and CO 2 Emissions Information) Regulations
The Passenger Car (Fuel Consumption and CO 2 Emissions Information) Regulations Vehicle Certification Agency 1, The Eastgate Centre Eastgate Road Bristol BS5 6XX Telephone: 0117 952 4169 E-mail: enquiries@vca.gov.uk
How To Develop A More Sustainable Transport System In Europe
Madrid/ Brussels 20th May 2011 NGVA Europe Position Paper: Minimum infrastructure needs for Methane (NG/biomethane) refuelling across Europe NGVA Europe In response to the Expert Group Meeting on Future
Index. Copyright material from - licensed to npg - PalgraveConnect - 2016-09-16
Index AMIA (Mexican Association of the Automotive Industry), 90, 108 automobile demand ageing of population, 9 emerging economies, 206 7 financing, 8 post-recession, 1 2 role of income distribution and
Helping you make the right choices.
White Paper Helping you make the right choices. Advice and guidance on fuel strategy. In these tough economic times, cost control has risen to the top of the agenda for companies of all sizes, across all
(1) INTRODUCTION AND METHODOLOGY OF THE SURVEY
October 31st, 2011 COMPANY CAR POLICIES TO REDUCE CO 2 -EMISSIONS: A SURVEY AMONGST SELECTED WEC MEMBER COMPANIES Composed by Kristina Modée and Frank Werner, World Environment Center (WEC) Structure of
Energy Taxation in Europe, Japan and The United States
Energy Taxation in Europe, Japan and The United States ENERGY TAXATION IN EUROPE, JAPAN AND THE UNITED STATES Summary of the energy taxation survey of electricity, fuels, district heat and transport in
Vehicle Registration Tax Section 8. Valuation System for New and Used Vehicles
Vehicle Registration Tax Section 8 Valuation System for New and Used Vehicles Reviewed: May 2016 Page 1 of 24 Table of Contents 8.1 INTRODUCTION...3 8.2 VALUATION OF NEW VEHICLES...3 8.2.1 NEW VEHICLES,
Session 8A Energy Efficiency Finance 10:30-12:00 pm. Sara Bryan Pasquier David Morgado
Session 8A Energy Efficiency Finance 10:30-12:00 pm Sara Bryan Pasquier David Morgado Topics/content The big picture Introduction to economic instruments Discussion break Economic instrument case studies
Planning and Design for Sustainable Urban Mobility
1 Planning and Design for Sustainable Urban Mobility 2 1 UrbanizationUrbanization Rapid pace, largely uncontrolled growth, taking place mainly in developing countries 3 Global Urbanization Trends World
LNG for Road. Belourthe 29/01/2016. Dany Lebrun Nick Scheffer
LNG for Road Belourthe 29/01/2016 Dany Lebrun Nick Scheffer Contents Why? Type of transport? Supply of LNG Proven technology Why? The case for LNG in Road Transport Clean Silent Cost effective Drive for
Capital allowances: extension of enhanced capital allowances for car and goods vehicles to 2018
Capital allowances: extension of enhanced capital allowances for car and goods vehicles to 2018 Who is likely to be affected? Businesses planning to purchase low CO 2 emission cars, zero-emission goods
Expense Claim Form Guide
Expense Claim Form Guide UNIVERSITY OF LEICESTER 2 Contents 1. Purpose of document... 3 1.1. Basic data... 3 1.2. Date... 3 1.3. Expense Type box and Details and Purpose of Expense box... 3 1.4. Mileage
Business Vehicle Finance from Ford. A guide to Business Vehicle Finance and company vehicle taxation
Business Vehicle Finance from Ford A guide to Business Vehicle Finance and company vehicle taxation 2 3 Business Vehicle Finance from Ford A guide to company vehicle taxation and business finance. Vehicle
Brazil s Developing Automotive Fuel Economy Policy 1.1 Background
Brazil s Developing Automotive Fuel Economy Policy 1.1 Background Brazil s heavy use of flex fuel vehicles and production of ethanol make it both a regional and global frontrunner in cleaner fuels and
Road Transport Charging ~ Road Pricing. Jani Saarinen Financial Director, Finnish Road Administration
1 Road Transport Charging ~ Road Pricing Jani Saarinen Financial Director, Finnish Road Administration General taxes Earmarked road transport taxes Loans, bonds etc. Funding sources 2 State tax revenue
Volvo Bi-Fuel LPG. http://vcc.volvocars.se/bifuel/print/lpg.htm. Volvo Bi-Fuel vcc.volvocars.se/bifuel/index.htm. LPG Tanks Require Less Space
Page 1 of 5 Volvo Bi-Fuel vcc.volvocars.se/bifuel/index.htm Volvo Bi-Fuel LPG LPG Tanks Require Less Space LPG becomes liquid at low pressure. LPG therefore requires less tank volume than CNG (for the
Transport Sector in India
Transport Sector in India Carbon Emissions: Technology Mitigation Options through 2030 Ankur Chaudhary Indian Institute of Technology Delhi GHG emissions from the Transport Worldwide: Sector 23% of all
Guide to filling in the Application for first vehicle tax and registration of a new motor vehicle (V55/4)
V355/4 Guide to filling in the Application for first vehicle tax and registration of a new motor vehicle (V55/4) You should use the V55/4 to register a new vehicle, (for example, imported vehicles that
Vehicle Trends & Maintenance Costs Survey
Vehicle Trends & Maintenance Costs Survey This survey analyzed the parts and labor costs of fleets in North America, with an emphasis on alternative fueled vehicles such as fully electric and plug-in hybrid
Electric Mobility in Europe. Dr. Gereon Meyer VDI/VDE Innovation + Technik GmbH Berlin, Germany gereon.meyer@vdivde-it.de
Electric Mobility in Europe Dr. Gereon Meyer VDI/VDE Innovation + Technik GmbH Berlin, Germany gereon.meyer@vdivde-it.de EV and PHEV in Europe EV 2014 PHEV Country Motorbikes Passenger Vehicles Trucks
This article appeared in a journal published by Elsevier. The attached copy is furnished to the author for internal non-commercial research and
This article appeared in a journal published by Elsevier. The attached copy is furnished to the author for internal non-commercial research and education use, including for instruction at the authors institution
New Fuel Economy and Environment Labels for a New Generation of Vehicles
New Fuel Economy and Environment Labels for a New Generation of Vehicles Why New Label Designs? The U.S. Department of Transportation joined with EPA today in unveiling new fuel economy and environment
FLEAT Pilot Actions Reinhard Jellinek, Austrian Energy Agency. Fleet Environmental Action and Assessment
FLEAT Pilot Actions Reinhard Jellinek, Austrian Energy Agency Fleet Environmental Action and Assessment Importance of fleets Increasing share of corporate vehicles approx. 36% of all vehicles are owned
NEWSLETTER MARCH 2007 MAIN TAX RATES, ALLOWANCES AND RELIEFS 2007/08
J F HORNBY & CO Chartered Accountants The Tower, Daltongate Business Centre, Daltongate, Ulverston, Cumbria LA12 7AJ T: 01229 588077 F: 01229 588061 E: jfh@jfhornby.com W: www.jfhornby.com NEWSLETTER MARCH