Financiële prikkels
“Stapsgewijze afbouw van financiële prikkels die de Nederlandse klimaatdoelen tegenwerken.” Dat vroeg de Tweede Kamer in een motie uit 2018. In een kamerbrief van 14 september 2020 over “Financiële prikkels voor fossiele brandstoffen in Nederland” probeert de minister van Economische
Zaken en Klimaat aan te geven welke prikkels dat zijn en hoeveel ze omvatten. Volgens die kamerbrief gaat het om een subsidie op fossiele brandstoffen van 4,5 miljard euro in 2020. Tabel 1, waaraan dit bedrag ontleend is, toont echter vele witte plekken, waar categorieën van gemiste overheidsinkomsten wel worden benoemd, maar de bijbehorende bedragen ontbreken.
Tabel 1. Gemiste overheidsinkomsten door fiscale en niet-fiscale maatregelen energie
![](data:image/png;base64,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)
Bron: Ministerie van Economische Zaken en Klimaat
Het gaat daarbij om majeure posten, zoals “Degressief tarief energiebelasting”, waarbij de te betalen belasting extreem afneemt naarmate de hoeveelheid verbruik toeneemt, en de “Afwijkende belastingtarieven tussen diesel en benzine (…)”, waarbij diesel veel minder belast wordt dan benzine, enigszins gematigd door de hogere wegenbelasting voor dieselauto’s. Verder ontbreken de gemiste inkomsten door “Vrijstelling gebruik van aardgas en kolen voor elektriciteitsopwekking”, en de zogeheten “Raffinaderijvrijstelling”, voor de energie die gebruikt wordt bij raffinageprocessen.
Door deze witte plekken wordt de mate waarin de Nederlandse overheid met fiscale prikkels de klimaatdoelen tegenwerkt enorm onderschat. Met publiek beschikbare gegevens kunnen deze witte plekken echter wel degelijk betrouwbaar worden ingevuld.
1. Degressief tarief energiebelasting
Het OESO/IEA-rapport “
The Netherlands’s Effort to Phase Out and Rationalise its Fossil-Fuel Subsidies”, dat bij de Kamerbrief is gevoegd, geeft in een tabel (no.5) de energiebelasting en de heffing voor de Opslag Duurzame Energie (ODE) voor 2019 en 2020 weer voor klein-, midden- en grootverbruikers. Onderstaande tabel 2 is gebaseerd op deze OESO/IEA-tabel, maar aangevuld met de daar ontbrekende btw over energiebelasting en ODE, en voor elektriciteit gecorrigeerd voor de heffingskorting per aansluiting
[1]. Het resultaat wordt hieronder netto energiebelasting genoemd.
Tabel 2 – netto energiebelasting per gebruikerscategorie (euro per m3 resp. kWh)
![](data:image/png;base64,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)
Voor een m3 gas betaalden de kleinste gebruikers in 2019 dus 42 cent en de grootste gebruikers 2 cent belasting. Voor een kilowattuur (kWh) elektriciteit was de verhouding 11,1 cent tegenover 0,1 cent. Het OESO/IEA-rapport doet de suggestie de verleende subsidie te berekenen door alle belastingtarieven af te zetten tegen de ongesubsidieerde prijs die consumenten (en overigens ook het merendeel van het Midden- en Kleinbedrijf) betalen. Deze suggestie zal ik hier volgen. Tabel 3 geeft nu het totale belastingvoordeel (de korting per m3 of kilowattuur (kWh)) voor grotere gas- en elektragebruikers ten opzichte van de kleingebruikers (consumenten en MKB) die het meeste betalen[2]. De laatste kolom laat de subsidietoename of -afname van 2019 naar 2020 zien.
Tabel 3 – netto belastingvoordeel ten opzichte van kleinverbruik in euro per m3 resp. kWh
![](data:image/png;base64,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)
Het belastingvoordeel is bij aardgas vanaf de 2e gebruikerscategorie met 32 tot 40 cent per m3 aanzienlijk, bij elektriciteit met 8 tot 11 cent per kWh vanaf de 3e gebruikerscategorie (2019). Van 2019 tot 2020 nemen bij aardgas de kortingen voor grotere gebruikers met 14-23% toe, terwijl ze bij elektriciteit afnemen. Dit laatste heeft te maken met de sterk gestegen heffingskorting per aansluiting, die vooral voor kleinverbruikers gunstig is[3].
Om nu de totale hoeveelheid belastingsubsidie te berekenen is het totale energiegebruik per categorie nodig, dat echter nergens gepubliceerd wordt. Met openbare gegevens kan echter wel een minimumschatting worden gemaakt, op basis van het verbruik van alleen de grootverbruikers (de 4e categorie, die goed is voor 51% van het gasverbruik en 14% van het elektriciteitsverbruik). Niet in de schatting betrokken worden de overige commerciële gebruikers, goed voor 30% van het gasgebruik en 60% van het elektriciteitsverbruik, die voor een deel ook in een categorie met aanzienlijke korting vallen. De werkelijke omvang van de verstrekte subsidies is dus zeker groter. Het energieverbruik is berekend met behulp van CBS cijfers, die echter alleen beschikbaar zijn in Petajoules, een energiemaat met 15 nullen. Met de door haar geleverde omrekenfactoren (1 PJ is 31,6mln m3 aardgas en 278mln kWh elektriciteit) is nu in tabel 4 het (groot-)verbruik en het verkregen voordeel van de raffinaderijen, de basischemie en de ijzer- en staalindustrie weergegeven[4].
Tabel 4 - Verbruik en belastingvoordeel raffinaderijen, basischemie- en ijzer- en staalindustrie (2019)
Het totale voordeel van de kortingen voor de grootverbruikers (de fiscale prikkel voor mega-gebruik) is dus €4.605mln.
Subsidie per arbeidsplaats - voorbeeld 1
Omdat sommige bedrijfstakken extreem profiteren van belastingsubsidies, bereiken de jaarlijkse (!) subsidies per arbeidsplaats opmerkelijke hoogten. Zo ontvingen datacentra, in 2019 goed voor 2,7 TWh energiegebruik en met 4.699 directe werknemers, een totale subsidie van €297 mln[6]. Dat staat gelijk aan een jaarlijkse subsidie per arbeidsplaats van €63.205.
2. Afwijkende belastingtarieven tussen diesel en benzine
Op een liter diesel rust ruim 35 cent minder belasting dan op benzine[7] (2019. In 2020 neemt dit voordeel nog met een halve cent per liter toe). In Nederland hebben dieselrijders zo €2.751 miljoen aan voordeel (subsidie) ontvangen op de 7,786 miljard liter diesel die ze hebben getankt.
Omdat op een liter diesel meer kilometers gereden kunnen worden dan op een liter benzine, betalen benzinerijders € 442 miljoen meer belasting dan dieselrijders over hetzelfde aantal gemiddelde jaarkilometers (hier niet meegerekend), hoewel diesels meer CO2, fijnstof en nitraten per kilometer uitstoten.[8] Wel betalen dieselrijders een dieseltoeslag in de wegenbelasting (motorrijtuigenbelasting) van in totaal €914 miljoen. De fiscale prikkel voor het gebruik van diesel na aftrek van de dieseltoeslag was daarmee in 2019 tenminste €1.837 miljoen.
3. Vrijstelling voor gebruik van aardgas, olie en kolen voor elektriciteitsopwekking
CBS geeft het energiegebruik van energiebedrijven weer in Peta joules (PJ). Met behulp van omrekenfactoren[9] kunnen de gebruikte hoeveelheden steenkool, aardgas, andere gassen[10] en gasolie worden berekend. De Wet op de accijns geeft vervolgens de tarieven hiervoor weer, nog zonder btw. De uitgespaarde belastingen inclusief btw bedragen nu €90 miljoen voor steenkool, €5.097mln voor aardgas, €450mln voor andere gassen en €8mln voor gasolie. De totale waarde van de belastingvrijstellingen voor het energieverbruik van elektriciteitscentrales in 2019 is daarmee €5,097 miljard.
4. Raffinaderijvrijstelling
Hoewel Raffinaderijen grootverbruikers zijn van gas en elektriciteit, en al gebruik kunnen maken van de zeer lage tarieven daarvoor, krijgen zij volledige belastingvrijstelling voor het energiegebruik van olie en aardgas voor het raffinageproces. In tabel 4 hebben we al gezien dat de grootverbruikerskorting voor aardgas dat in het raffinageproces is gebruikt €758 miljoen bedraagt. Door de raffinaderijvrijstelling loopt het voordeel nog verder op.
De gecreëerde werkgelegenheid, waarmee de industriepolitiek verdedigd werd, komt zo in een ander daglicht te staan. Weinig banen zijn fiscaal en maatschappelijk zo kostbaar als die in de vervuilende energie-intensieve industrie.
CBS geeft het energieverbruik voor het raffinageproces weer in PJ. Met behulp van omrekenfactoren kunnen weer de gebruikte hoeveelheden aardgas, restgassen uit olie, LPG en overige aardolieproducten worden berekend. Met de tarieven van de Wet op de accijns en de btw bedragen de uitgespaarde belastingen nog €13mln meer voor aardgas, €1,153 miljard voor restgassen uit olie, €15mln voor LPG en €264mln voor overige aardolieproducten[11]. De raffinaderijvrijstelling levert daarmee €1.445mln op.
Subsidie per arbeidsplaats – voorbeeld 2
Door belastingsubsidie en -vrijstelling bespaarden Nederlandse raffinaderijen in 2019 in totaal €879mln + €1.445mln = €2.324mln. In de raffinaderijen werkten 3.271 werknemers (laatste cijfers uit 2015), wat neerkomt op een jaarlijkse (!) fiscale subsidie van €710.486 per arbeidsplaats.
Het totaal aan in 2019 verleende fiscale subsidies voor fossiele brandstoffen omvatte dus tenminste €17,306 miljard [12] (4x de regeringsopgave).
Conclusie – achterhaalde industriepolitiek belemmert klimaatbeleid
De fiscale kortingen voor industrieel grootgebruik van energie zijn een vorm van (deels Europese) industriepolitiek, en stammen nog uit de tijd dat milieu en klimaat totaal niet op de politieke agenda stonden. Hoewel die situatie nu compleet veranderd is, heeft dat nog geen zichtbare gevolgen gehad voor de fiscale stimulering van het grootverbruik van fossiele energie. Sterker nog, bij aardgas neemt die stimulans zelfs nog fors toe. Ook worden energie-intensieve datacentra met vrijwel onbelaste (0,1 cent per kWh) elektriciteit gelokt, en worden voor energie-intensieve waterstofproductie, die zelfs met de bestaande grootverbruikerskortingen niet rendabel te maken is, extra investeringssubsidies geboden.
Nederland blijft dus energie-intensieve bedrijven lokken, een onverklaarbare keuze voor een land dat al extreem veel moeite heeft haar eigen klimaatdoelstellingen te realiseren. Het is bijzonder ironisch dat dit alles gebeurt onder verantwoordelijkheid van een Ministerie dat niet alleen Economische Zaken, maar ook Klimaat in zijn naam draagt. De fossiele energiesubsidies zijn louter industriepolitiek en de kosten ervan horen dan ook thuis op de begroting van dit Ministerie. Haar begroting is daarom in werkelijkheid geen 6,5 miljard euro (2021), maar tenminste €24 miljard euro groot.
De gecreëerde werkgelegenheid, waarmee de industriepolitiek verdedigd werd, komt zo in een ander daglicht te staan. Weinig banen zijn fiscaal en maatschappelijk zo kostbaar als die in de vervuilende energie-intensieve industrie.
Opwarming en milieuvervuiling, niet alleen met consequenties voor de natuur maar ook voor de gezondheid van de omwonenden, de zogenaamde externe kosten, worden niet gedragen door de bedrijven die ze veroorzaken. De grootste gebruikers en vervuilers dragen zelfs de geringste lasten, terwijl enkelen tot dit jaar zelfs geen vennootschapsbelasting betaalden, dankzij het slim schuiven met schulden en rentebetalingen. Met goed recht kunnen ook deze aftrekmogelijkheden als industriepolitieke subsidies worden beschouwd. Een complete kosten-baten analyse voor de Nederlandse samenleving van met fiscale energiesubsidies ondersteunde bedrijven is zeker gewenst, en hoeft niet per se voor elk bedrijf positief uit te vallen.
Grootschalige fiscale stimulering van fossiel energiegebruik is anno 2021 dus niet meer te verdedigen. Maar hoe komen we ervan af?
Voor een deel zijn de subsidies gebaseerd op de volstrekt achterhaalde Europese energierichtlijn (2003/96). De Europese Green Deal voorziet een drastische herziening hiervan, en Nederland kan daar een voortrekkersrol in vervullen. Het gezamenlijk afbouwen van subsidies is de makkelijkste route, zeker nu er een grensheffing op gesubsidieerde import van buiten de EU mogelijk wordt. Maar omdat de Nederlandse belastingtarieven lager zijn dan die van omringende landen, kan Nederland het goede voorbeeld geven door zelf al de bevoordeling van energiegrootgebruikers af te bouwen. De fiscale opbrengsten kunnen eraan bijdragen de door hen veroorzaakte externe kosten te bestrijden.
Het aantrekken van nieuwe, energie-intensieve bedrijven, zoals datacentra en waterstofproducenten, past al niet bij de Nederlandse worsteling om aan onze klimaatverplichtingen te voldoen. Deze bedrijven ook nog zwaar fiscaal stimuleren is helemaal onbegrijpelijk. Het lijkt erop dat niet iedereen door heeft wat voor funeste industriepolitiek hier met belastingkortingen gevoerd wordt. Klimaatbeleid kan nooit geloofwaardig en effectief zijn, zolang grootschalig en vooral fossiel energiegebruik massaal wordt gesubsidieerd.
Voetnoten
[1] De verlaagde tarieven voor de glastuinbouw, waarvan het subsidie-element wel grotendeels is opgenomen in het subsidie-overzicht van de kamerbrief, zijn weggelaten.
[2] Omdat bij elektra het effect van de heffingskorting per aansluiting afneemt naarmate het gebruik toeneemt, is het maximale gebruik binnen de categorie als vergelijkingsbasis genomen. Omdat het maximale gebruik bij de grootverbruikerscategorie van > 10 miljoen kWh niet bekend is, is voor deze categorie het minimale gebruik gehanteerd. Dit leidt tot een (geringe) onderschatting van het grootgebruikersvoordeel.
[3] Omdat bedrijven de betaalde btw kunnen aftrekken, is het prijsverschil tussen bedrijven (groot- èn kleinverbruikers) en consumenten groter dan hier weergegeven.
[4] Bij raffinaderijen en in de ijzer- en staalindustrie is het totale verbruik aan de grootverbruikerscategorie toegedeeld (het gaat hier om 5 resp. 1 bedrijven). Bij de basischemie is 80% aan de grootverbruikerscategorie toegedeeld en 20% aan de voorafgaande categorie.
[5] Gasvoordeel in 2019 €0,3989 per m3, elektriciteitsvoordeel €0,11 per kWh (zie tabel 3).
[6] Bij 81% van het verbruik in het grootverbruikerstarief en het overige in het voorafgaande tarief.
[7] De accijns+BTW-daarover op benzine is €0,9532 op diesel is 0,5998, het belastingvoordeel is €0,3534 per liter diesel
[8] Gehanteerde efficiëntie: bij diesel 1 l op 19 km, bij benzine 1 l op 15 km
[9] 1 PJ = 31,6mln m3 aardgas, 34.144 ton steenkool, 23.885 ton olie, 22.124 ton LPG. Bronnen: CBS voor m3 en kWh; voor steenkool (tse) en olie (toe): zie rekentool.
[10] Op basis van energie-inhoud geconverteerd naar aardgas (aardgas-equivalent), en als zodanig belast.
[11] Met het tarief van lichte (gelode) olie, in overeenstemming met art.28.1 en 28.5 van de Wet op de accijns.
[12] €4.322mln (opgave 2019 door regering) + €4.605mln (degressief tarief energiebelasting) + €1.837mln (afwijkend tarief diesel) + €5.097mln (vrijstelling voor elektriciteitsopwekking) + €1.445mln (Raffinaderijvrijstelling) = €17.306mln.