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In the Climate Agreement, it was agreed that there will be a midterm evaluation of the financial and fiscal incentives for Zero Emission Vehicles (ZEVs) in 2022/2023, in addition to the annual assessment (Hand-aan-de-Kraan [HADK]). The purpose of this research is to reflect on the effectiveness and efficiency of the agreed fiscal arrangements for ZEVs and PHEVs (Plug-In Hybrid Electric Vehicles) midway through. The assessment framework for fiscal arrangements will also be reviewed.
This midterm evaluation examined six fiscal arrangements that were applicable between 2017 and 2021 in motor vehicle tax (mrb), passenger car and motorcycle tax (bpm), and the benefit-in-kind scheme in payroll taxes and income tax.
For ZEVs, the following arrangements were considered: (1) Zero rate in bpm, (2) Zero rate in mrb, and (3) Lower benefit-in-kind rate in payroll taxes and income tax.
For PHEVs, the following arrangements were considered: (1) Weight correction in mrb for vans, (2) Benefit-in-kind rate in payroll taxes and income tax for vehicles with a CO2 emissions of 1-50 gr/km, and (3) Half rate in mrb for vehicles with a CO2 emissions of 1-50 gr/km.
The research included literature and data analysis, interviews with stakeholders and experts, as well as an analysis of the implementation information from the Tax and Customs Administration.
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 20th March. Download the accompanying parliamentary letter here.
Want to know more about this research? Ask Jasper Veldman.