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The Climate Agreement stipulates that a mid-term evaluation of the financial and fiscal incentives for Emission-Free Vehicles (EVs) will take place in 2022/2023, in addition to the annual assessment. The purpose of this research is to reflect on the effectiveness and efficiency of the agreed fiscal schemes for EVs and PHEVs (Plug-In Hybrid Electric Vehicles) halfway through. The fiscal scheme framework will also be reviewed.
Six fiscal schemes implemented between 2017 and 2021 in motor vehicle tax (mrb), car and motorcycle tax (bpm), and the benefit-in-kind scheme in wage taxes and income tax were examined in this mid-term evaluation.
For EVs, the following schemes were considered: (1) Zero rate in bpm, (2) Zero rate in mrb, and (3) Lower benefit-in-kind in wage taxes and income tax.
For PHEVs, the following schemes were assessed: (1) Weight correction in mrb for vans, (2) Benefit-in-kind in wage taxes and income tax for vehicles emitting 1-50 g/km of CO2, and (3) Half rate in mrb for vehicles emitting 1-50 g/km of CO2.
The evaluation involved literature and data research, interviews with stakeholders and experts, and an analysis of implementation data from the Tax and Customs Administration.
The mid-term evaluation was carried out by Dialogic, Decisio, and EVConsult on behalf of the Ministry of Infrastructure & Water Management and the Ministry of Finance. The mid-term evaluation was submitted to the House of Representatives on 20 March. Download the accompanying Chamber letter here.
For more information on this research, contact Jasper Veldman.
