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Key Findings

Environment taxes rose by 15% in 2023

Online ISSN: 2009-7956
CSO statistical publication, , 11am

Key Findings

  • In 2023, €5.1 billion was collected in environment-related taxes, an increase of 15% on 2022.

  • Energy taxes, which include taxes on transport fuels, were 63% of all environment-related taxes in 2023.

  • In 2023, €350 million was collected in new temporary windfall taxes in the energy sector, while carbon tax receipts increased by 16% to €932 million.

  • Transport taxes (including motor tax and vehicle registration tax) accounted for 37% of all environment-related taxes in 2023.

  • Pollution and resource taxes, such as the plastic bag levy, made up 0.2% of environment-related taxes in 2023.

  • Environment-related taxes were 4.4% of total taxes in 2023, up from 4.0% in 2022.

  • Households paid €3 billion in environment taxes in 2023. 

Statistician's Comment

The Central Statistics Office (CSO) has today (19 December 2024) published Environment Taxes 2023.

Commenting on the release Clare O'Hara, Statistician in the Environment Division, said: "Environment taxes in 2023 rose by 15% to €5.1 billion. This rise followed a drop in 2022, when environment taxes were €4.4 billion, the lowest value between 2014 and 2023. The decrease in 2022 was due to a temporary reduction in excise duty on fuels introduced in April 2022. The increase in environment taxes in 2023 resulted mainly from new windfall taxes in the energy sector, higher carbon tax, and a rise in vehicle registration tax receipts.

Looking back, we can see that in 2014 environment taxes were €4.7 billion, before rising to €5.2 billion by 2017, the highest value in the period between 2014 and 2023. As a percentage of total taxes, environment taxes were 4.4% in 2023, down from 8.0% in 2014.

Energy Taxes

Energy taxes in 2023 were €3.2 billion. Excise duty on hydrocarbon oils such as petrol, road diesel, and marked gas oil accounted for 50% of energy tax receipts. Carbon tax made up a further 29%, while 11% of energy taxes came from two new temporary windfall taxes on the energy sector. Carbon tax receipts increased by 16% to €932 million in 2023.

Transport and Pollution Taxes

Transport taxes were €1.9 billion in 2023, with vehicle registration tax and motor tax each accounting for 48% of transport taxes.

Pollution and resource taxes, such as the plastic bag levy, were €10 million in 2023.

Economic Sector of Taxpayers

Households paid an estimated €3.0 billion in 2023 in environment taxes. The Services sector paid €1.2 billion in environment taxes in 2023, or 24% of the total, while the Industry sector paid €0.8 billion, or a 15% share. Environment taxes paid by the Industry sector rose 91% in 2023 due to two new temporary windfall taxes on the energy sector. The share of environment taxes levied on the Agriculture, Forestry and Fishing sector remained fairly steady between 2014 and 2023 at just over 1%."

Editor's Note

An environment tax is defined by Regulation (EU) 691/2011 as "a tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in the European System of Accounts as a tax."

Tables and Graphs

X-axis labelEnergyTransport Pollution and Resource
20142.841.7960.048
20153.0431.8870.047
20163.1351.9240.058
20173.2581.9290.046
20183.1761.9170.026
20193.041.9870.019
20202.7861.7080.011
20213.2321.7370.013
20222.6481.7620.019
20233.1761.8910.01
X-axis labelAgriculture, Forestry and FishingIndustryServicesHouseholds and Non-residents
20140.0520.2931.1133.226
20150.0590.3031.2213.394
20160.0610.3081.3113.438
20170.0670.341.3743.452
20180.0710.3521.3553.341
20190.0640.3281.2393.415
20200.0630.4441.0892.909
20210.0720.5331.233.147
20220.0560.4081.1342.828
20230.0550.7791.23.042
Table 1 Environment Taxes by Tax type, 2014-2023

Table 2 Environment Taxes by NACE Sector of Payer, 2014-2023

Table 3 Energy Taxes by NACE Sector of Payer, 2014-2023

Table 4 Transport Taxes by NACE Sector of Payer, 2014-2023

Table 5 Pollution and Resource Taxes by NACE Sector of Payer, 2014-2023

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