Budget Day 2024: measures on energy, climate and mobility

Abolition of the net metering scheme for solar panels (salderingsregeling)

The net metering scheme for small-scale solar panel users will be abolished in one go in 2027. Accordingly, energy consumers will no longer be required to offset any electricity fed back into the net against the electricity consumed.

Increase in energy tax credit

The energy tax credit on electricity will be increased by 0.03 euros. This increase will apply retroactively from 1 January 2024.

Lowering energy tax brackets on natural gas

The rate of the first and second bracket of the energy tax on natural gas (up to 170,000 m3) will be reduced by 2.8 cents per m3 in 2025; the reduction will amount to 4.8 cents per m3 in 2030.

Energy tax rate for hydrogen 

A separate tax rate for hydrogen will be included in the energy tax, so that the tax rate for hydrogen is no longer the same as the tax rate for natural gas. The tax rate for hydrogen will be lower than the tax rate for natural gas. This will make the use of hydrogen fiscally more attractive compared to the use of fossil fuels.

Energy tax exemption for hydrogen production

For energy tax purposes, the production of hydrogen by electrolysis will be included under the existing exemption for electricity consumption for electrolytic processes. To this end, the exempt process steps for electrolytic hydrogen production have been expanded to include electricity consumption during the preparation of water for conversion. Also, the additional standards have been established.

Abolition of coal tax exemptions

The exemptions for dual use of coal and non-energetic use of coal will be abolished as of 1 January  2027.

Changes in CO2 tax for greenhouse horticulture

The Greenhouse Horticulture Fiscal Climate Measures Act will be amended on three topics. Firstly, the CO2 levy for greenhouse horticulture will be phased in more gradually. The rate in 2025 will be slightly reduced compared to the baseline path, then gradually increased to the level which has been legally determined for 2030 (17.70 euros/ton CO2). Secondly, the definition of ‘energy company’ for greenhouse horticulture will be clarified. Finally, the Dutch tax authorities will be responsible for the CO2 levy for greenhouse horticulture.

Adjustment of vehicle definitions for car taxes

The vehicle definitions for the car taxes will be adjusted so that they correspond with the official vehicle registrations in the vehicle registration register (RDW).

Adjustment of BPM rate table for hybrid passenger cars

The rate table for Plug-in Hybrid Electric Vehicles (PHEVs) for the passenger car and motorcycle tax (BPM) has to be adjusted due to a new European measurement method for determining CO2 emissions. Application of this method leads to significantly higher CO2 emissions for PHEVs, which corresponds to higher BPM rates. It is therefore proposed to abolish the specific rate for PHEVs in the BPM by 1 January 2025.

Rate discount on motor vehicle tax for emission-free passenger cars

As of 1 January 2026, the rate reduction for zero-emission vehicles in the motor vehicle tax (MRB) will end. From this date, an adjusted rate reduction for zero-emission passenger cars of 25% will be introduced. The reduction will expire by 2030.

Adjustment of BPM for company delivery vans

The BPM exemption for vans owned by entrepreneurs will expire on 1 January 2025. The BPM will be based on CO2 emissions. A lump sum of 330 grams CO2 emission per kilometer will be introduced for vans whose CO2 emissions are unknown or whose emissions can only be determined by using the outdated NEDC measurement method (instead of the WLTP method).

Temporary excise duty reduction on fuels extended

The temporary excise tax reduction on fuels will be extended by one year until December 31, 2025. The reduction was introduced on 1 April 2022 to mitigate the negative effects of the energy crisis and was phased out on 1 July 2023 to a discount of 8.65 cents for petrol, 5.55 cents for diesel and 2 cents for LPG.