sou · GQB364 · 2003-01-01 00:00:00 — Costs such as those that relate to noise, crowding and accidents for example. However, we have come to the conclusion that TE is practicable within motor fuel taxation in order to distinguish between different types and qualities of fuel. However, even in this respect it is hard to decide definitively. TE can also be used to illustrate the structure of motor fuel taxation concentrating on, among other things, environmental effects. It therefore has a pedagogical effect. According to the Swedish model, TE is only tied to motor fuel taxation. However we will study different systems or combinations of systems for taxing road traffic. This is where, for example, kilometre taxation comes into the picture. It is consequently impossible at this moment to take a position solely towards a TE within motor fuel taxation as an isolated phenomenon. An overall view, in which the different sections of traffic taxation are included, must also be established here. Competition Situation in the to membership of EU, haulage contractors working in the area of international freight have become involved in a common transport market in which they are in competition with hauliers from other EU-countries. The haulage industry has pointed out the fact that the level of costs of Swedish business are considerably higher than those in competing countries and that measures must be taken by the government to strengthen the competitiveness of the Swedish hauliers. The trade association (the Contractors) has emphasised the fact that it is the so-called supplementary wage costs (employers contributions) that are the cost item that represents the greatest burden on the Swedish haulage industry with respect to compe- tition. However, the debate that concerns these costs lies outside our remit which, according to the terms of reference, deals with all the different parts of road traffic taxation, i.e. motor fuel taxation (diesel fuel taxation) and the levying of vehicle tax including road toll charges. We have acquainted ourselves with the studies and reports that have been carried out as well as compiled some current comparative material ourselves in order to put together a general picture of the industrys competitive situation. We can note that the picture of the haulage industrys competitive situation that emerges is somewhat divided. Notwithstanding this we are able to draw the conclusion that the Swedish haulage business is undeniably finding it difficult to assert itself in an ever-harder climate of international competition Firstly, with regard to diesel fuel taxation, there are a number of different factors that argue against a tax reduction. Partly, the Swedish taxation level for diesel fuel is already low in the intermediate layer among comparable countries; partly, work is in progress within the EU to, among other things, differentiate the tax levy for diesel fuel so that the tax burden on the haulage industry can be lightened; and partly, work is proceeding in on a national green tax programme. Under these circum- stances, it would be unfortunate to institute a specific intervention, the result or value of which cannot be judged in relation to ongoing activities. The levying of road charges for heavy goods vehicles, the so- called Eurovignette charge, is regulated in agreements with other participating countries in the Eurovignette project. The terms of reference of the inquiry do not currently extend to a consideration of levels and other pre-requisites for levying this charge. We shall however also deal with road tolls in that part of the inquiry that relates to consideration of any possible Swedish kilometre tax system. The levying of vehicle tax only amounts to a small part of the total costs for a vehicle, in general about three percent of a haulage contractors total costs. A reduction in the tax levy would consequently in itself only produce a small impact on overall costs. In order to change the trend in terms of costs to some extent, and in the slightly longer term to achieve a more favourable competition situation the vehicle tax should however be adjusted. A general reduction of the vehicle tax for all heavy vehicles should however not take place. In this context it should be observed that heavy traffic accounts for a large proportion of the total emissions of among other things, nitric acid and particles. In order to reduce the negative environmental impact of road traffic it is therefore necessary that any tax changes have a clear environmental profile. A differenti- ation of the vehicle tax could take place on the basis of compulsory emissions levels, since emissions from different types of vehicles display great differences. A differentiation such as this would im- prove the competition situation for the cleaner vehicles. In order to simultaneously both improve the Swedish haulage industrys competitive conditions and reduce the negative environ- mental impact of road traffic and achieve a desired environmental- management, we are therefore now proposing a differentiation of the vehicle tax on the basis of compulsory emissions levels, see further below. Financial incentives for new heavy vehicles with low emissions According to the current EC-regulations (directive 1999/96/EC), in order to reduce the negative environmental effects of exhaust emissions from heavy traffic, a member state can decide on tax relief (financial incentives) solely for motor vehicles that fulfil certain stricter exhaust requirements. Tax relief will apply in this context to all new vehicles that in advance fulfil the specifically indicated limit values according to the respective environmental class. The tax relief will cease on the day that the application of the emissions limit values for new vehicles becomes binding. The tax relief must not exceed, for any type of vehicle, the additional costs for the technical equipment that is required to comply with the limit values. () has calculated that a financial incentive such as this for exhaust emission purification equipment would amount to in total 16,400 Swedish kronor per vehicle for the next requirement stage (environmental class 2005) and to in total 19,500 Swedish kronor per vehicle for the requirements according to environmental class 2008. If the vehicle tax were reduced by an equivalent amount, it would fall below the minimum tax rates decided by the EU for levying of vehicle tax for heavy goods vehicles in certain weight intervals. Giving a financial incentive of this type in the vehicle tax is therefore not possible. According to EC-law a financial subsidy provided by the state is presumed to constitute state support and as such is considered incompatible with the common market. A state subsidy can however be accepted if, among other things, the support falls within the EC-commissions environmental guidelines (2001/C 37/03). A subsidy can be approved up to a maximum level of 30 percent gross of the investment costs that are entitled to receive support. This would mean that a subsidy of about 6,000 Swedish kronor per vehicle at the most (30 percent of 19,500 Swedish kronor). We consider an amount of that order of magnitude to be too insignificant in terms of value in relation to the total investment in a new vehicle. Under circumstances such as these, a financial incentive should therefore not be given in the form of a direct financial subsidy either. We are consequently not putting forward a concrete proposal for incentives that are referred to here. If further discussions within the EU concerning subsidy amount etc. would provide a reason for it, further consideration in terms of the Swedish interest could take place based on the material we are presenting. An environmentally differentiated vehicle tax for heavy motor vehicles As has just been said, the introduction of a financial incentive in accordance with the directive 1999/96/EC for acquiring new heavy vehicles with low emissions has been shown to be unsuitable. However, the creation of some form of incentive to promote the acquisition of environmentally friendly technology is a matter of urgency. This is in line with the vehicle tax and road tolls directive 1999/62/EC, that states that the use of environmentally friendly vehicles should be encouraged through a differentiation of taxes and charges, on the condition that a differentiation such as this does not prevent the functioning of the internal market. It can be further noted that for example has differentiation of its vehicle tax in accordance with environmental demands. With the aim of, on the one hand, improving the competitive situation of the haulage industry, on the other hand of increasing the use of clean heavy motor vehicles, we propose a vehicle tax scale that is differentiated in accordance with the environmental that exist for vehicles. Most heavy vehicles that fulfil stricter environmental demands are taxed at a rate that is in principle reduced to the EC minimum levels. The differentiation is implemented in such a way that heavy vehicles (over 3.5 ) that at least fulfil the most recent compulsory exhaust requirements that apply to new vehicles, are taxed at a lower rate than heavy vehicles with a lower environ- mental class. In the first stage the higher environmental require- ments are the equivalent of environmental class 2000 (or cleaner). In order to receive a lower vehicle tax in the second stage requires environmental class 2005 (or cleaner) and during the third stage environmental class 2008 (or cleaner). By means of this structure, long-term control is built in that encourages the use of cleaner vehicles. The proposal is adjudged to increase the use of environmentally friendly vehicles due to the fact that there is a strengthening of the incentive to use clean vehicles that are already available, and to encourage the purchase of new vehicles with a better environ- mental class at an earlier date. It is also more favourable to choose a vehicle with a better environmental class earlier than it becomes compulsory, since the total tax deduction then will be greater. The reduced vehicle tax for heavy vehicles is financed by means of an increased vehicle tax for small busses and light (total weight max. These vehicles are in the same weight class as private cars and in addition are in many cases used in the same way as these cars. An increase is therefore also motivated by reasons other than the financing of environmentally differentiated vehicle tax of heavy vehicles. The significance of the vehicle tax for the haulage industrys international competitiveness is certainly not that great. The proposal is nevertheless considered to facilitate competition by decreasing the Swedish vehicle tax for heavy vehicles that satisfy stricter environmental demands to, in principle, the EC minimum levels. The proposal also represents a simplification of the tax scales by suggesting broader weight intervals, in line with EC minimum tax rates. This too means that many vehicles will be taxed at a reduced rate compared with today. Heavy vehicles with pneumatic suspension The minimum tax rates for levying of vehicle tax for heavy goods vehicles that have been decided (directive 1999/62/EC) are differentiated through considerably lower tax for vehicles that have drive shafts with pneumatic suspension or other equivalent suspension, than for other vehicles. In some European countries the presence of pneumatic suspension is taken into account in vehicle taxation, in others it isnt. In general it can be stated that pneumatic suspension is positive in terms of wear. However, there is some uncertainty regarding the connection between pneumatic suspension and road wear. In order to differentiate the vehicle tax scale for heavy goods vehicles in terms of the presence of pneumatic suspension would require more detailed knowledge of the significance of pneumatic suspension for reduced road wear. Against this background no tax differentiation is proposed with regard to this sort of suspension. Busses and with a total weight of max. 3.5 attract a lower vehicle tax than private cars. This relationship is unsatis- factory. All these vehicles should be taxed uniformly, however, without the application of an integrated tax. The tax on private cars should be left unchanged for the present but the tax on small busses and light should be increased to the level of private cars. This should take place in successive stages and in a first stage by means of a percentage increment of just over 50 percent. The increase in the tax levy for small busses and light is motivated by administrative reasons, as well as for reasons of fairness. In addition there are also environmental reasons for adjusting the tax level so that the tax levy for small busses and light is at least not less than that for private cars. It can be assumed that an equivalent taxation will stop the re-registering of private cars to light for purely tax related reasons and thereby the tax avoidance that is the result of it. The higher vehicle tax for diesel powered vehicles in relation to petrol driven vehicles, that is equivalent to a lower taxation of the fuel itself, petrol or diesel fuel, remains. Consequences of the proposal Taken together, the proposal is considered to produce overall budget neutrality viewed over a period of three and a half years starting from the 1st . The proposal to, in the long term, put the taxation of small busses and light on an equal footing with that of private cars may, on account of this above mentioned alignment, be expected to reduce tax avoidance through re-registering of vehicles between the different categories. It can also be expected to have positive effects for the traffic surveillance operations with regard to these particular vehicles. The consequences for small companies, in terms of working pre- requisites, competitiveness or conditions in general in relation to larger companies, of the proposed changes to the vehicle tax are not clear-cut. Haulage contractors who use heavy vehicles with engines that fulfil higher environmental demands are rewarded and gain a better competitive position in comparison with competing countries. Contractors who use light vehicles receive a somewhat higher tax. The increase will be at the most 1,100 Swedish kronor per vehicle per year, but for some vehicles not more than . It should be noted that these small businesses are exposed to international competitive pressure to a lesser extent than busi- nesses that operate heavy vehicles. It should be possible for the changes that we are proposing to come into effect the 1st . Enhanced Environmental Friendly Vehicle Europeiska gemenskapernas officiella tidning Nytt Juridiskt Arkiv, avdelning I Förslag till lag om ändring i fordonsskattelagen (1988:327) Härigenom föreskrivs i fråga om fordonsskattelagen (1988:327) dels att 12 § och bilaga 1 skall ha följande lydelse, dels att det skall införas en ny bilaga, bilaga 1 a, av följande lydelse. Fordonsskatten betalas för skatteår eller, om skatten för ett för , för skatteperiod. skatteår framgår av bilaga 1 till skatteår framgår av bilagorna 1 och 1 a till denna lag. uppgår skatten till en tredjedel skatteperiod uppgår skatten till en tredjedel av skatten för helt Bilaga 1 till fordonsskattelagen (1988:327)1 Personbil som inte kan drivas Personbil som kan drivas Bussar som inte kan drivas 1 Senaste lydelse av bilagan 2001:959 grund- tilläggsbelopp belopp för varje helt hundratal kilogram över den lägsta vik- ten i klassen 2Bussar som kan drivas med dieselolja 2.1 Bussar med en högsta som kan drivas med dieselolja 2.2 Bussar med en skattevikt som kan drivas med dieselolja 2.2.1 med två hjulaxlar 2.2.2 med tre hjulaxlar 2.2.3 med fyra eller flera 1 Lastbil som inte kan drivas 2 Lastbil som kan drivas med 2.1 med anordning för enligt lagen (1997:1137) om vägavgift för vissa tunga lagen (1997:1137) om vägavgift för vissa tunga 2.2 med anordning för påhängsvagn med tre eller flera hjulaxlar enligt lagen (1997:1137) om vägavgift för vissa tunga lagen (1997:1137) om vägavgift för vissa tunga 2.3 med annan draganordning än anordning för påhängsvagn, med två hjulaxlar enligt lagen (1997:1137) om vägavgift för vissa tunga lagen (1997:1137) om vägavgift för vissa tunga 2.4 med annan draganordning påhängsvagn, med tre eller enligt lagen (1997:1137) om vägavgift för vissa tunga lagen (1997:1137) om vägavgift för vissa tunga 2.5 utan draganordning med enligt lagen (1997:1137) om vägavgift för vissa tunga lagen (1997:1137) om vägavgift för vissa tunga 2.6 utan draganordning med tre hjulaxlar enligt lagen (1997:1137) om vägavgift för vissa tunga lagen (1997:1137) om vägavgift för vissa tunga 2.7 utan draganordning med fyra eller flera hjulaxlar enligt lagen (1997:1137) om vägavgift för vissa tunga lagen (1997:1137) om vägavgift för vissa tunga beskattas enligt punkt 1 med tre eller flera hjulaxlar grund- tilläggsbelopp belopp för varje helt hundratal kilogram över den lägsta vik- ten i klassen 2Släpvagnar med skattevikt över , som dras av en bil1 som inte kan drivas med dieselolja med tre eller flera hjulaxlar 3Släpvagnar med skattevikt över , som dras av en bil som kan drivas med dieselolja, om det är fråga om 3.1 styraxel för påhängsvagn med två eller flera hjulaxlar 1 Dras annan släpvagn än påhängsvagn även av en bil som kan drivas med dieselolja, tas skatt ut enligt 3. Dras släpvagn även av en trafiktraktor, av ett motorredskap som beskattas som en trafiktraktor eller av en tung terrängvagn som beskattas enligt E4 tas skatt ut enligt 4. med tre eller flera hjulaxlar 4Släpvagnar med skattevikt över , som dras av en trafiktraktor2 eller ett motorredskap2 som beskattas som en trafiktraktor eller av en tung terrängvagn2 som beskattas enligt E4 2 Dras annan släpvagn än påhängsvagn även av en bil som kan drivas med dieselolja, tas skatt ut enligt 3. grund- tilläggsbelopp belopp för varje helt hundratal kilogram över den lägsta vik- ten i klassen med tre eller flera hjulaxlar Bilagan omfattar fordonsskatt för skattepliktiga fordon med undantag av sådana bussar och lastbilar med skattevikt över som uppfyller kraven för miljöklass 2000 eller högre ställda krav enligt lagen (2001:1080) om motorfordons avgasrening och motorbränslen och som beskattas enligt bilaga 1 a. Personbil som inte kan Personbil som kan drivas Bussar som inte kan drivas grund- tilläggsbelopp belopp för varje helt hundratal kilo- gram över den lägsta vikten i klassen 2 Bussar som kan drivas med 2.1 Bussar med en högsta som kan drivas med 2.2 Bussar med en skattevikt som kan drivas med 2.2.1 med två hjulaxlar 2.2.2 med tre hjulaxlar 2.2.3 med fyra eller flera 1 Lastbilar som inte kan grund- tilläggsbelopp belopp för varje helt hundratal kilo- gram över den lägsta vikten i klassen 2Lastbilar som kan drivas med dieselolja 2.1 med anordning för påhängsvagn med två hjulaxlar enligt lagen (1997:1137) om vägavgift för vissa tunga enligt lagen (1997:1137) om vägavgift för vissa tunga 2.2 med anordning för påhängsvagn med tre eller enligt lagen (1997:1137) om vägavgift för vissa tunga grund- tilläggsbelopp belopp för varje helt hundratal kilo- gram över den lägsta vikten i klassen enligt lagen (1997:1137) om vägavgift för tunga fordon för påhängsvagn, med två enligt lagen (1997:1137) om vägavgift för vissa tunga enligt lagen (1997:1137) om vägavgift för vissa tunga för påhängsvagn, med tre enligt lagen (1997:1137) om vägavgift för vissa tunga enligt lagen (1997:1137) om vägavgift för vissa tunga 2.5 utan draganordning med enligt lagen (1997:1137) om vägavgift för vissa tunga enligt lagen (1997:1137) om vägavgift för vissa tunga 2.6 utan draganordning med enligt lagen (1997:1137) om vägavgift för vissa tunga enligt lagen (1997:1137) om vägavgift för vissa tunga 2.7 utan draganordning med fyra eller flera hjulaxlar enligt lagen (1997:1137) om vägavgift för vissa tunga enligt lagen (1997:1137) om vägavgift för vissa tunga beskattas enligt punkt 1 med tre eller flera hjulaxlar dras av en bil1 som inte kan 1 Dras annan släpvagn än påhängsvagn även av en bil som kan drivas med dieselolja, tas skatt ut enligt 3. Dras släpvagn även av en trafiktraktor, av ett motorredskap som beskattas som en trafiktraktor eller av en tung terrängvagn som beskattas enligt E4 tas skatt ut enligt 4. med tre eller flera hjulaxlar 3Släpvagnar med skattevikt över , som dras av en bil som kan drivas med dieselolja, om det är fråga om 3.1 styraxel för påhängsvagn med två eller flera hjulaxlar med tre eller flera hjulaxlar 4Släpvagnar med skattevikt över , som dras av en trafiktraktor2 eller ett motorredskap2 som beskattas som en trafiktraktor eller av en tung terrängvagn2 som beskattas enligt E4 med tre eller flera hjulaxlar 2 Dras annan släpvagn än påhängsvagn även av en bil som kan drivas med dieselolja, tas skatt ut enligt 3. Bilaga 1 a till fordonsskattelagen (1988:327) Bilagan omfattar fordonsskatt för sådana skattepliktiga bussar och lastbilar med skattevikt över som uppfyller kraven för miljöklass 2000 eller högre ställda krav enligt lagen (2001:1080) om motorfordons avgasrening och motorbränslen. Indelningen i skatte- kategorier för dessa fordon ansluter till den som finns i bilaga 1. 2 Bussar som kan drivas med dieselolja 2.2 Bussar med en skattevikt 2.2.1 med två hjulaxlar 2.2.2 med tre hjulaxlar 2.2.3 med fyra eller flera hjulaxlar 2 Lastbilar som kan drivas med 2.1 med anordning för påhängsvagn 2.1.1 inte vägavgiftspliktiga enligt lagen (1997:1137) om vägavgift för 2.1.2 vägavgiftspliktiga enligt lagen (1997:1137) om vägavgift för vissa 2.2 med anordning för påhängsvagn med tre eller flera hjulaxlar 2.2.1 inte vägavgiftspliktiga enligt lagen (1997:1137) om vägavgift för 2.2.2 vägavgiftspliktiga enligt lagen (1997:1137) om vägavgift för vissa 2.3 med annan draganordning än anordning för påhängsvagn, med två hjulaxlar 2.3.1 inte vägavgiftspliktiga enligt lagen (1997:1137) om vägavgift för 2.3.2 vägavgiftspliktiga enligt lagen (1997:1137) om vägavgift för vissa 2.4 med annan draganordning än anordning för på påhängsvagn, med tre eller flera hjulaxlar 2.4.1 inte vägavgiftspliktiga enligt lagen (1997:1137) om vägavgift för 2.4.2 vägavgiftspliktiga enligt lagen (1997:1137) om vägavgift för vissa 2.5 utan draganordning med två 2.5.1 inte vägavgiftspliktiga enligt lagen (1997:1137) om vägavgift för 2.5.2 vägavgiftspliktiga enligt lagen (1997:1137) om vägavgift för vissa 2.6 utan draganordning med tre 2.6.1 inte vägavgiftspliktiga enligt lagen (1997:1137) om vägavgift för 2.6.2 vägavgiftspliktiga enligt lagen (1997:1137) om vägavgift för vissa 2.7 utan draganordning med fyra eller 2.7.1 inte vägavgiftspliktiga enligt lagen (1997:1137) om vägavgift för 2.7.2 vägavgiftspliktiga enligt lagen (1997:1137) om vägavgift för vissa Denna lag träder i kraft . Utredningens uppgift är enligt kommittédirektiven (dir. 2001:12) att se över vägtrafikbeskattningens utformning. Översynen skall framför allt beakta miljö-, trafiksäkerhets- och konkurrensaspekter med utgångspunkt i ett fiskalt perspektiv och med hänsynstagande till trafikskatternas påverkan på transportsystemets effektivitet. Utredningen skall undersöka för- och nackdelar med ett kilometerskattesystem. Utredningen skall vidare se över uttaget av fordonsskatt för tunga fordon. Uppdraget innefattar även att se över nivån på drivmedelsskatterna i förhållande till övriga vägtrafikskatter i syfte att förbättra den samlade styreffekten med avseende på trafiksäkerhet och miljö. I utredningsuppdraget ligger också att göra en lagteknisk översyn av förfarandereglerna i fordonsskatteförfattningarna och föreslå de justeringar som behöver vidtas för att dessa författningars terminologi skall stämma överens med EG-rättens. Vid översynen skall utredningen följa EU-arbetet inom området och redovisa hur förslagen förhåller sig till EG-rätten.