ECO-Taxes in Latvia
Janis Brizga
Pasaules dabas fonds
in association with WWF
Introduction
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Political situation and position concerning eco-taxes and EFR
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No political discussion on EFR, but ideas to decrease income tax.
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Environmental taxes in Latvia:
1.
Natural resource tax (0,11% of GDP):
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2.
3.
Natural resources: gravel, peat, water, etc;
Waste disposal;
Packaging;
emissions: CO2, CO, SO2, NOx, heavy metals;
Water pollution
Harmful products: oils, batteries, ozone depleting products, tires, IT and
electronic products
Cars (0,06% of GDP);
Radioactive compounds.
Excise duty for energy products (1,93% of GDP)
Vehicle registration fees (age of the car) + annual duty on
cars (weight of the car).
Share of energy products
Product
Share
y 2000
y 2003
Household
y 2000
Gas
29,66%
32,47%
12,10%
Oil
Renewable
(firewood, peat,
wind, small
HPP)
Electricity (HPP,
TEP)
33,69%
28,75%
6%
24,09%
28,17%
60,50%
10,58%
9,24%
19,40%
Coal
1,97%
1,37%
2,40%
Energy intensity
Electricity

Primary energy resources
utilized in the production
of electricity, 2002
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Proportion of renewable
energy resources in the
production of electricity
2004
Biogas
Small HEP
Large HEP
95,7%
Others
2,3%
Wind energy
1,5%
Energy taxes
Energy taxes by sector
from 2007
Unleaded petrol
28,7
Leaded petrol (cent per litre )
42,1
Diesel
24,5
Liquefied petroleum gas
12,5
Natural gas
2,1
Heavy fuel oil for Heating
1,5
Electricity (per MWh)
35,9
27,4
30,2
/
Coal and coke (b / p)
0,00
from
2011
32,3
0
Light heating oil
Gas used for heating purposes
from
2008
7,5 / 15
15 / 30
25 / 50
50 / 100
Further Commentary / Analysis
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We have minimal rates, but also low income
 Transition periods:
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Petrol – 2011
Gas oil – 2013
Heavy fuel – 2010
Electricity, coal, coke – 2007
Reductions: heating, ships, aircrafts,
agriculture
 Government is planning to subsidize bio-fuel
production