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Environmental Factors and Health Appendix 2
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Name and Type of Instru- ment |
Purpose |
Tax base |
Tax rates 1999 |
Environ- mental media |
Economic sector |
Product tax/charge |
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Energy taxes |
Fiscal and environ- mental |
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In total 43-63 DKK/GJ for fossil fuels. 0-2 DKK/GJ on rene- wables. |
Climate |
Transport, house- holds |
Motor vehicles |
Fiscal and environ- mental |
One time registration plus annual vehicle tax |
About 65% of the consumer price for an average car are taxes (import price DKK 80,000, consumer price DKK 230,000) |
Air |
Transport, house- holds |
Vehicle fuels |
Fiscal, fuel import control, environ- mental |
Tax/litre of the various types of fuels (quantity) |
About 50% of the consumer price of petrol. (DKK 3.8 of a final consumer price of DKK 7) |
Air, climate |
Transport, house- holds |
Tap water |
Environ- mental |
Tax/m3 water |
In 1998 about 5 DDK/m3, consumers only. |
Surface and ground water |
Manu- facturing, house- holds |
Retail con- tainers |
Environ- mental |
Tax/kilo (weight) and tax/litre (volume) |
Different tax types and systems. |
Soil and ground water |
House- holds |
Dis- posable table- ware |
Environ- mental |
Tax per value of products |
33% of the whole sale price, corre- sponding to 50% of the price exclusive of VAT. |
Soil and ground water |
House- holds |
CFC tax |
Environ- mental |
Tax/kilo (weight) |
30 DDK/kilo |
Air |
Manu- facturing |
Chlori- nated solvents |
Environ- mental |
Tax/kilo (weight) |
2 DKK/kilo, corres- ponding to about a 25% increase in the consumer price. |
Air |
Manu- facturing |
Phtha- lates |
Environ- mental |
Tax/kilo (weight) |
2 DKK/kilo |
Air, soil, waste, wastewater |
Manu- facturing |
PVC |
Environ- mental |
Tax/kilo (weight) |
3,50 DKK/kilo |
Air, soil, waste, waste- water |
Manu- facturing |
Pesti- cides |
Environ- mental |
Tax/retail price of the various types of pesti- cides |
Agri- cultural pesticides: 33.33% on the retail price exclusive of taxes. Insecti- cides: 53.85% of the retail price, exclusive of taxes. Other biocides and micro- biological plant protection products: 3.1% of the retail price, exclusive of taxes |
Soil and ground- water |
Agri- culture |
Growth pro- moters |
Animal well-being |
Tax/gram (weight) |
The tax implies that production costs per porker or piglet will increase about 4 DKK. |
Soil and ground- water |
Agri- culture |
Lead Accumu- lators |
Environ- mental |
Fee/ accumulator |
DKK 12-24, refund DKK 0,8/kg |
Soil and ground- water |
Households and industry |
NiCd bat- teries |
Environ- mental |
Tax/ battery |
The tax is 6 DKK/ battery, and the refund is 150 DKK/ kilo returned batteries. |
Soil and ground- water |
House- holds |
Effluent tax/charge |
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CO2 |
Environ- mental |
Tax/ emitted CO2 |
100 DKK/ ton emitted CO2. It is differen- tiated to ensure that all energy types become liable to a tax that corre- sponds to this level. |
Air |
Agriculture, energy, manufac- turing, house- holds |
SO2 |
Environ- mental |
Tax/sulphur content in fuels or tax/kilo sulphur emitted |
Different options. |
Air |
Agriculture, energy, manufac- turing, house- holds |
Waste and raw mate- rials |
Environ- mental |
Tax/kilo of various types of waste and raw materials. |
Raw materials: 5 DKK/m3. |
Soil and ground water |
Manufac- turing, house- holds |
Sewage tax |
Environ- mental |
Tax/kilo of various types of sub- stances |
The tax rates for the substances nitrogen, phos- phorus, and organic substances are DKK/kg: 20, 110, and 11 respec- tively. |
Water |
Manufac- turing, house- holds |
User fees |
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Water supply and sewage |
Cost- recovery, environ- mental |
Connection fee, admini- strative fee, and a tap water fee |
Connection fees amount to DKK 30,000 and 50,000 for sewage and water respec- tively. Average annual fees of 11.5 and 4 DKK/m3 for sewage and water respec- tively. |
Water |
Manufac- turing, house- holds |
Waste |
Cost- recovery, environ- mental |
Fee/ household fee and a tap water fee |
Average hazardous waste user fee is DKK 2,500 per tons. |
Soil and groundwater |
Manufac- turing, house- holds |
Road toll |
Cost recovery |
Tax/truck (various types of trucks) |
Heavy duty vehicles: DKK 5.5 and DKK 9.2. |
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Transport |
Deposit refund |
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Bottles |
Environ- mental |
Deposit/ bottle |
DKK/ container: 1.25 – 4, depending on i.e. the size of the container. |
Soil and ground water |
House- holds |
| 1 | Report: Economic Instruments in Environmental Protection in Denmark, the Danish Energy Agency, 1999. |