Over 40 parties representing public authorities and market operators have signed the National Energy Agreement for Sustainable Growth. The agreement gives voice to the willingness of many parties to work on making the Netherlands’ society and economy sustainable. The agreement contains a specific chapter on mobility, the most important target being to reduce CO2 emissions in the mobility sector by 17% in 2030 and by 60% in 2050. To complete the mobility agenda in the National Energy Agreement, a Vision on Sustainable Fuels was drafted. This vision document states that in 2035 all newly sold vehicles need to be capable of driving emissions-free.
The Netherlands stimulate the electrification of transport because it contributes to climate objectives, energy transition and the improvement of quality of life in cities. Next to that, the development of an e-mobility sector strengthens the economic position of the Netherlands, thus realizing green growth.
Companies, non-governmental organizations, knowledge institutes and governments are working together (inter)nationally to accelerate electro-mobility in the Netherlands and seize the accompanying economic opportunities. The number of electric cars and charging points has further increased in 2015. The number of entrepreneurs in the field of e-mobility also increased, especially in the areas of custom-made electric vehicles, electric drive techniques, mobility services and trade. Dutch companies are active in all aspects of the e-mobility value chain.
Direct employment in e-mobility has almost increased by tenfold since 2008; from 350 fte’s in 2008 to 3,200 fte’s in 2014. Although growth has slowed down a bit the last year, the number of jobs still increased by 25% compared to 2013.
Figure 1: e-mobility economic indicators
(Source: CBS Statistics Netherlands)
|Registration Tax Benefits||
Zero emission cars are exempt from paying registration tax. For other cars the system is progressive, with 5 levels of CO2 emissions that pay different amounts of registration tax. Plug-in hybrid cars go to level 1, 1-79 gr CO2/km and pay € 6 per gram. For level 2, 80-106 gr CO2/km the tariff is € 69 per gram CO2. The final level is € 476 per gram for 174 gr CO2/km or over.
|Ownership Tax Benefits||
- Road tax: Zero emission cars are exempt from paying road taxes. Plug-in hybrid cars (< 51 gr CO2/km) pay 50% of the road tax for a regular car.
|Company Tax Benefits||
- Surcharge on income tax for the private use of company cars: In the Netherlands, income tax has to be paid on the private use of a company car. This is done by imposing a surcharge of 4-25% of the catalogue value on the taxable income. For zero emission cars this percentage is 4%. For most plug-in hybrids the percentage is 15% (< 51 gr CO2/km), the next level (51 – 106 gr CO2/km) is 21%. Over that, 25% is imposed.
- Tax deductible investments: The Netherlands has a system of facilitating investments in clean technology, by making these investments partially deductible from corporate and income taxes. Zero emission and plug-in hybrid (and not with a diesel engine) cars are on the list of deductible investments, as are the accompanying charging points.
One of the main drivers behind the increase of electric vehicles is fiscal stimulation. Starting from 1 January 2015 there is more focus on stimulating zero emission vehicles, with an even stronger focus since 1 January 2016. For the period 2017-2020 larger changes are expected in the Dutch car taxing system, and fiscal incentives for plug-in hybrid vehicles will gradually be reduced to the same level as regular cars.
In addition to these national instruments, there are various regions that subsidize electric or zero emission cars (passenger cars, commercial cars, trucks and/or scooters) and/or the installation of charging points.