Energiebelasting in de glastuinbouw in Noordwest-Europa

Samenvatting

In Europe, a tax is levied on energy. The taxes levied on the most essential forms of energy in the greenhouse horticulture sector in the countries of north-western Europe have been examined. The greenhouse horticulture sectors in individual countries use various types of fuels, purchase heat and electricity and utilise CHP installations. There are significant differences in the energy taxes of different countries and between the different forms of energy per country. Reduced rates and exemptions for the greenhouse horticultural sector exist in each of the countries that were examined. Generally, the costs of energy tax are the highest in Denmark, followed by the United Kingdom, the Netherlands, Germany, France, Belgium and Poland. In terms of energy taxes, north-western Europe does not offer greenhouse horticultural holdings a level playing field.