OVERVIEW OF CO2 BASED MOTOR VEHICLE TAXES IN THE EUupdate 02.02.2009http://www.acea.be/images/uploads/files/20090202_CO2_tax_overview.pdfKeskustelu ajoneuvoveroista tai porkkanoista autojen ostajille omiin keskusteluihinsa, tähän vain autoverokeskustelutAutoverojen (rekisteröintivero) vertailua:AUSTRIA : A fuel consumption tax (Normverbrauchsabsage or NoVA) is levied upon the first registration of a passenger car. It is calculated asfollows:- Petrol cars: 2% of the purchase price x (fuel consumption in litres - 3 litres)- Diesel cars: 2% of the purchase price x (fuel consumption in litres - 2 litres)Under a bonus-malus system starting on 1 July 2008, cars emitting less than 120g/km receive a maximum bonus of EUR 300. Carsemitting more than 180g/km pay a penalty of EUR 25 for each gramme emitted in excess of 180g/km. (160 g/km as from 1 January2010). Alternative fuel vehicles attract a bonus of maximum EUR 500.BELGIUM : Tax incentives are granted to private persons purchasing a car that emits less than 115g CO2 /km. The incentives consist of areduction of the invoice price with the following amount:- Cars emitting less than 105g/km: 15% of the purchase price, with a maximum of EUR 4,350- Cars emitting between 105 and 115 g/km: 3% of the purchase price, with a maximum of EUR 8102. The company car tax is based on CO2 emissions.3. The deductibility of expenses related to the use of the car (60 to 90%) is linked to CO 2 emissions.4. The Walloon Region operates a bonus-malus system whereby new cars emitting 145 g/km or less obtain a bonus (maximum EUR1,000 for cars below 105g/km) and cars emitting more than 195 g/km pay a penalty (maximum EUR 1,000 for cars emitting more than255 g/km).CYPRUS: The rates of the registration tax (based on engine capacity) are adjusted in accordance with the vehicle's CO2 emissions. Thisadjustment ranges from a 30% reduction for cars emitting less than 120 g/km to a 20% increase for cars emitting more than 250 g/km.A premium of EUR 683 is granted for the purchase of a new car when its CO2 emissions are below120 g/km. For the purchase ofhybrid and flexible fuel vehicles, the premium amounts to EUR 1,196.DENMARK : Registration tax (based on price): An allowance of DKK 4,000 is granted for cars for every kilometre in excess of 16 km (petrol)respectively 18 km (diesel) they can run on one litre of fuel. A supplement of DKK 1,000 is payable for cars for every kilometre lessthan 16 km (petrol) respectively 18 km (diesel) they can run on one litre of fuel.Finland : The registration tax is based on CO2 emissions. Rates vary from 10% for cars emitting 60g/km or less to 40% for cars emitting360g/km or more. The system is fully linear and technologically neutral.FRANCE : Under a bonus-malus system, a premium is granted for the purchase of a new car when its CO2 emissions are below 130 g/km.The maximum premium is EUR 5,000 (below 60 g/km). A "super-bonus" of EUR 300 is granted when a car of at least 15 years old isscrapped simultaneously. A tax is payable for the purchase of a car when its CO2 emissions exceed 160 g/km. The maximum taxamounts to EUR 2,600 (above 250 g/km). The different thresholds are strengthened by 5g/km every two years.The regional tax on registration certificates ("carte grise") is based on fiscal horsepower, which includes a CO 2 emissions factor.Tax rates vary between EUR 25 and EUR 46 per horsepower according to the region.The company car tax is based on CO2 emissions. Tax rates vary from EUR 2 to EUR 19 for each gramme for cars emitting 100g/km orless to EUR 19 for each gramme emitted for cars emitting more than 250g/kmGERMANY : Ei autoveroaIRELAND : As from 1 July 2008, the registration tax will be based on CO2 emissions. Rates will vary from 14% for cars with CO 2 emissionsup to 120 g/km to 36% for cars with CO 2 emissions above 225 g/km. Hybrid and flexible fuel vehicles will benefit from anadditional tax relief of EUR 2,500.ITALY : A tax incentive of EUR 800 and a two-year exemption from annual circulation tax is granted for the purchase of a new passenger carcomplying with the Euro 4 or Euro 5 exhaust emissions standards and emitting not more than 140 g of CO2 /km, provided a Euro 0or Euro 1 car is scrapped simultaneously. The exemption from annual circulation tax is extended to three years for cars with acylinder capacity below 1,300.LUXEMBOURG: Ei autoveroaTHE NETHERLANDS : The rate of the registration tax (based on price) is reduced or increased in accordance with the car's fuel efficiency relative to thatof other cars of the same size (length x width). The maximum bonus is EUR 1,400 for cars emitting more than 20% less than the averagecar of their size, the maximum penalty is EUR 1,600 for cars emitting more than 30% more than the average car of their size. Hybrid carsbenefit from a maximum bonus of EUR 6,400. As from 1 January 2009, cars emitting more than 232 g/km (petrol) respectively 176g/km (diesel) pay an additional tax supplement of EUR 125 per gramme emitted in excess of these thresholds.2. As from 1 January 2009, cars with CO2 emissions up to 110 g/km (petrol) and 95 g/km (diesel) respectively are exempt from theregistration tax.PORTUGAL : The registration tax is based on engine capacity and CO2 emissions. The CO2 component is calculated as follows:- Petrol cars emitting less than 120g pay [(EUR 5 x g/km) - 475]. Diesel cars emitting less than 100g pay [(EUR 15 x g/km) - 1,100]- The highest rates are for petrol cars emitting more than 210g [(EUR 115 x g/km) - 19,285] and for diesel cars emitting morethan 180g [( EUR 160 x g/km) - 21,190]A 20% increase of the registration tax has been announced for 2009 but no further details are currently available.SPAIN : The registration tax is based on CO 2 emissions. Rates vary from 0% (below 120 g/km) to 14.75% (above 200 g/km).SWEDEN : Ei autoveroa. A premium of SEK 10,000 is granted for the purchase of "environmentally-friendly cars":- Petrol/diesel/hybrid cars with CO2 emissions up to 120 g/km- Alternative fuel/flexible fuel cars with a maximum consumption of 9.2 l (petrol)/8.4 l (diesel)/9.7cm/100 km (CNG, biogas)- Electric cars with a maximum consumption of 37 kwh/100 kmUNITED KINGDOM : Ei autoveroa. Company car tax rates range from 15% of the car price for cars emitting less than 140 g/km to 35% for cars emitting more than 240g/km. Diesel cars pay a 3% surcharge.
Viestiä on viimeksi muokattu 07.08.2013.