System of Environmental and Economic Accounts

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Sulphur tax by industry, 1998-2008

Current prices, SEK million

NACE	Industry	1998	1999	2000	2001	2002	2003	2004	2005	2006	2007	2008
	Total	148	120	89	101	156	199	131	121	81	56	62
01	Agriculture	4	1	1	0	1	2	1	0	0	0	0
02	Forestry	0	0	0	0	1	1	1	0	0	0	0
05	Fishery	0	0	0	0	0	0	0	0	0	0	0
10-14	Mining and quarrying	6	6	5	5	5	5	4	3	3	3	5
15-37	Manufacturing industry	41	44	35	37	44	56	39	61	18	15	16
15-16	Food products, beverages and tobacco industry	10	10	8	8	8	10	6	4	2	2	2
17-19	Textiles, clothing and leather	1	1	1	1	1	2	1	0	0	0	0
20	Wood and wood products	2	2	2	1	1	2	2	3	1	1	0
21	Pulp and paper	13	14	12	12	16	20	13	9	8	6	8
22	Publishing and printing	0	0	0	0	0	0	0	0	0	0	0
23	Coke and petroleum products	0	0	0	0	1	1	1	1	1	1	1
24	Chemicals and chemical products	3	3	2	4	6	12	8	5	2	2	2
25	Rubber and plastic products	1	2	1	0	1	1	1	0	0	0	0
26	Other non-metallic mineral products	1	1	1	1	1	1	1	1	1	1	1
27	Basic metals	0	0	0	0	0	0	0	0	0	0	0
28	Fabricated metal products	1	1	1	1	1	1	1	2	0	0	0
29	Machinery and equipment	1	1	1	0	1	0	0	0	0	0	0
30	Office machinery and computers	0	0	0	0	0	0	0	0	0	0	0
31	Electrical machinery and apparatus	0	0	0	0	0	0	0	0	0	0	0
32	Telecommunications	0	0	0	0	0	0	0	0	0	0	0
33	Medical and optical instruments, watches and clocks	0	0	0	0	0	0	0	0	0	0	0
34-35	Transport equipment	2	2	1	6	5	6	3	2	3	2	1
36-37	Manufacturing industry n.e.c.	4	5	5	1	2	2	2	34	0	0	0
40	Electricity, gas, steam and hot water supply	91	65	44	55	101	131	85	54	56	35	38
41+90001	Water purification and sewage plant	0	0	0	0	0	0	0	0	0	0	0
45	Construction	1	0	0	0	1	1	0	0	0	0	0
50-52	Wholesale and retail trade	0	0	0	0	0	0	0	0	0	0	0
55	Hotels and restaurants	0	0	0	0	0	0	0	0	0	0	0
60-63	Transport and storage	0	0	0	0	0	0	0	0	0	0	0
60.1	Transports via railways	0	0	0	0	0	0	0	0	0	0	0
60 other	Other land transport	0	0	0	0	0	0	0	0	0	0	0
61	Water transport	0	0	0	0	0	0	0	0	0	0	0
62	Air transport	0	0	0	0	0	0	0	0	0	0	0
63	Supporting transport activities, activities by travel agencies	0	0	0	0	0	0	0	0	0	0	0
64	Post and telecommunications	0	0	0	0	0	0	0	0	0	0	0
65-67	Financial intermediation	0	0	0	0	0	0	0	0	0	0	0
70.2	One and two-family houses and leisure houses	1	0	0	0	0	0	0	0	0	0	0
70 other	Other real estate activities	0	0	0	0	0	0	0	0	0	0	0
71-74	Renting and business service companies	0	0	0	0	0	0	0	0	0	0	0
80-85	Educational and health work establishments	0	0	0	0	0	0	0	0	0	0	0
90-95	Other community and personal service establishments	0	0	0	0	1	1	1	1	2	2	3
	Public sector	1	1	1	0	0	0	0	0	0	0	0
	NPISH	0	0	0	0	0	0	0	0	0	0	0
	Private consumption	3	2	1	1	1	0	0	0	0	0	0

Source: SCB

Comments

The energy related taxes are distributed to industries based on the use of energy, and not by who in reality pays the tax. (One exception is the tax on nuclear reactor thermal power that is distributed to NACE 40).

The taxes are distributed on industries by the national accounts. They use the relevant tax bases and used quantities on fuels in order to do this. Cases where industries have exceptions are considered.

Definitions

The used definition of an environmental tax was elaborated by Eurostat and OECD and makes comparable studies possible between different countries;

"...it has been chosen to single out the tax base that seem to have a particular environmental relevance, and to consider all taxes levied on these tax bases as environmentally related regardless of motives behind their introduction, their names etc."

According to the definition it is the tax base that determines whether or not the tax is an environmental tax.

Source file

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Last updated 2012-09-12

System of Environmental and Economic Accounts

Sulphur tax by industry, 1998-2008

Comments

Definitions

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