Measures for mobility and climate – Tax Plan 2022

19 oktober 2021 | Door:  Matthijs van Dorssen

The government is keen to encourage sustainability and is proposing various changes to climate and environmental legislation to comply with the agreements in the Climate Agreement. These will affect the addition to taxable income for electric cars and private vehicle and motorcycle tax, for example.

Further increase in addition to taxable income for electric car

The addition to taxable income for the private use of electric cars has been increasing incrementally for a number of years. With effect from January 1st 2022 this addition will be 16%. It was 12% in 2021.

The maximum list price on which this lower addition is applicable (the ‘Tesla tax’) is being reduced from 2022. Is the list price of the vehicle more than € 35,000? In that case the normal addition of 22% will apply on the amount above this figure.

Over the coming years the addition will be increased further, rising to 17% in 2025 and 22% in 2026. In addition, the maximum list price up to which the lower addition is applicable will be reduced to € 30,000 from 2023.

The addition percentage will be fixed for a five-year period, from the first day of the month following that in which the vehicle first enters use.

Tip: Do you intend to purchase an electric car? If so, make sure it is first registered in 2021. In that way you will make sure you benefit from the lower addition for private use of the car for five years.

Increase in private vehicle and motorcycle tax

The amount of private vehicle and motorcycle tax (bpm) to be paid is determined on the basis of a vehicle’s CO2 emissions. The more CO2 a car emits, the more bpm is due. As cars are becoming more and more efficient, the tax revenues generated from bpm are declining. To increase the revenues from this tax, rates are going up.

Over the coming years the rates of bpm will be raised further still. This increase is linked to the expected ‘greening’ of new car engines and amounts to 2.3 percent.

Increase in environmental investment deduction (MIA)

If you invest in environmentally friendly assets, it is possible to take advantage of the environmental investment deduction (MIA). The eligible assets are published annually in the Environmental List (Milieulijst).

Tip: The environmental investment deduction can usually be used in combination with the small-scale investment tax credit (KIA). That means you can benefit from two types of investment tax credit for a single investment.

Three percentages currently apply to the environmental investment deduction: 13.5%, 27% and 36%. From January 1st 2022 these will be increased to 27%, 36% and 45% respectively. With this increase the government hopes to encourage companies to invest or continue investing in environmentally friendly assets.

Please note: The percentage to be applied for the environmental investment deduction differs depending on the type of investment. For some investments the MIA is also capped. Would you like to take advantage of the environmental investment deduction? If so, please contact one of our advisors. We will be happy to help!

Change to energy tax to prevent double taxation in the case of battery storage

Under certain conditions the supply of electricity to an energy storage facility will not be regarded as a taxable supply for energy tax purposes. This will prevent tax from being levied on the supply of electricity twice within a chain in the event that electricity is stored.

Expansion application low rate on shore power

Shore power has a lowered rate of 0,05 eurocents per kWh and an exemption on renewable energy storage (ODE) as from January 1st 2021. Under the current legislation the shore power unit needs to have an independent connection. In the Tax Plan 2022 a change is proposed under which energy can be supplied with the low rate to shore power units without an independent connection (under specific conditions).

Expansion transitional law 'Postcoderoosregeling'

A specific measure for groups like cooperations that generate electricity with a communal installation is known as ‘De Postcoderoosregeling’. This measure has been cancelled as from April 1st 2021 and has been replaced with a grant scheme. For existing projects transitional law exits. In the Tax Plan 2022 a change is proposed so that new members (in the situation of substitution) of these groups can also profit from the transitional law for the period of 15 years after the installment of the group.  

Clarification in confluence of the exemption and zero rate for natural gas

The energy tax has an exemption for natural gas that is not used as fuel or that is used as an addition or filler in natural gas substitutes.

The energy tax also has a zero rate for products designated as natural gas as far as these are used as fuel in the installation they originate from.

In the Tax Plan 2022 is proposed that the exemption will no longer apply if the gas is used in the installation there originate from and the zero rate applies on the use as from January 1st 2022.  

Unless specified otherwise these changes in the energy tax will also apply on the renewable energy storage (ODE).