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The Climate Agreement stipulates that in 2022/2023, a midterm evaluation of the schemes for financial and fiscal stimulation of Zero Emission Vehicles (ZEVs) will take place, in addition to the annual assessment (Hand-aan-de-Kraan [HADK]). The aim of this study is to reflect on the extent to which the agreed fiscal schemes for ZEVs and PHEVs (Plug-In Hybrid Electric Vehicles) are effective and efficient. The framework for assessing fiscal schemes will also be reviewed.
In this interim evaluation, six fiscal schemes have been examined, which were applicable between 2017 and 2021 in motor vehicle tax (mrb), the tax on passenger cars and motorcycles (bpm), and the inclusion scheme in payroll taxes and income tax.
For ZEVs, the following schemes are considered: (1) Zero rate in bpm, (2) Zero rate in mrb, and (3) Lower inclusion in payroll taxes and income tax.
For PHEVs, the following schemes are considered: (1) Weight correction in mrb for vans, (2) Inclusion in payroll taxes and income tax for vehicles with a CO2 emissions of 1-50 g/km, and (3) Half rate in mrb for vehicles with a CO2 emissions of 1-50 g/km.
The study involved literature and data research, interviews with stakeholders and experts, and an analysis of the implementation information from the Tax Authorities.
The midterm evaluation was conducted by Dialogic, Decisio, and EVConsult on behalf of the Ministry of Infrastructure & Water Management and the Ministry of Finance. The midterm evaluation was sent to the House of Representatives on 20 March. Download the accompanying parliamentary letter here.
Want to know more about this study? Contact Jasper Veldman.