Determinar ámbito de trabajo y necesidades estratégicas de la organización

To derive the cost per kilometre for the various fuel/vehicle combinations from the consumer perspective, the different types of taxes on the fuels and energy carriers will need to be taken into account. In the current situation, these are the following:

 excise duty and other taxes (e.g. voorraadheffing) on diesel, petrol, LNG and GTL for road transport;

 energy tax (Regulerende Energiebelasting) on CNG and electricity, for all transport modes;

 VAT on all fuels and energy carriers for private (i.e. non-company) owners of vehicles.

Fuels used for shipping and aviation are currently not taxed (CNG and electricity are not used to propel these modes).

History has shown that these taxes are quite dynamic, and the level of these taxes is likely to be quite different in 2025 than in the current situation. However, because of the uncertainty of future developments, the expected 2015 tax levels are used in this report. Recent government decisions on increases of CNG and LNG tax levels between 2013 and 2015 are therefore included, as well as estimates for the annual indexation of excised duties between 2013 and 2015.

In the Netherlands, energy tax (REB) on electricity is differentiated strongly between small-scale consumers and large-scale consumers. The first, with an annual electricity demand between 0 and 10,000 kWh pay 0.117 €/kWh whereas the large scale consumers (> 10 mln kWh/yr) are charged only 0.0005 €/kWh (in 2013). Therefore, when charging an electric vehicle, the actual cost of the electricity will depend strongly on whether this is done at home (i.e. at a small-scale consumer) or at a larger scale consumer (e.g. at a company site during work hours, or a public fast charging station that has a high throughput). In this study, the current tax level of consumers between 50,001 and 10 mln kWh/yr was chosen as an estimate for the average tax to be paid for electric vehicle owners in 2025: 0.0113 €/kWh. It has to be realised, though, that some electric vehicle owners will have to pay more, and others less.

The CNG energy tax level is also strongly differentiated, with a high tariff for small-scale users and a low one for large-scale user. A separate tariff is defined for CNG used for road transport: 0.16 €/Nm3 _{in 2015. However, CNG}

suppliers that are also large-scale consumers of natural gas may choose to rather pay the much lower tax level of that category. As it is currently not clear to what extent CNG suppliers can and will use this opportunity for lower taxes, this is not taken into account in the calculations in this report.

LNG is currently taxed as LPG, and GTL as diesel17_{. There is currently no excise}

duty or energy tax defined for hydrogen.

Table 78 Fuel and energy carrier taxes on road transport fuels used in this report (excise duty and other taxes, energy taxes), excl. VAT

Diesel Petrol CNG LNG GTL H2 Electricity Tax per standard unit 0.489 €/l 0.780 €/l 0.16 €/Nm3 _{0.325 €/kg 0.489 €/l 0 0.0118 €/kWh}

Tax in €/GJ 13.64 24.24 4.26 6.63 14.25 0 3.14

In line with the vehicle taxation assumed in this report (Section 3.8), the current 21% VAT was added to all fuels (incl. excise duties) for the two passenger cars, but not for the other vehicle categories.

To illustrate these data, an overview of the road transport fuel and energy carrier tax levels used in this report are also shown in Figure 18. Clearly, there is a large range of taxes in place, with relatively high taxes on petrol, and much lower levels on many of the natural gas routes. Note that these data translate to quite different taxes per kilometre, as the energy efficiency of the various drive trains differ (i.e. the GJ/km). This is especially true for electricity (and hydrogen): the energy efficiency of electric vehicles is typically about 2.5 times of that of vehicles with a combustion engine, resulting in much less GJ electricity per kilometre. As explained above, fuels for shipping and aviation are not taxed at all.

17

Excise duty levels are defined in €/litre, but as GTL has somewhat lower energy content as diesel, the tariff per GJ is somewhat higher for GTL than for diesel.

Figure 18 Taxes on fuels and energy carriers for road transport as used in this report, incl. excise duty and energy tax, excl. VAT

4.5

Conclusions

In the Well-To-Tank part the main greenhouse gas emissions are CO2 and

methane (CH4). The Global Warming Potential (GWP 100 years) of methane has

increased over time in the IPPC publications from 21 in 1996 to 25 in 2007. This means that one kg of methane has over a 100 year period the same effect as 25 kg CO2. So the routes are substantial sensitive to the amount of methane

emissions. But this is not the whole story. The GWP of methane for 20 years is 72. So the short term effects of methane are substantial higher than the number of CO2 eq. indicates.

The route of liquid hydrogen compered to gaseous hydrogen costs substantial more energy than LNG compared to CNG.

Due to the limited number of Gas to Liquid (GTL) projects the public knowhow of the energy use of making GTL is also limited.

The WTT CO2 eq. emissions of electricity and hydrogen without Carbon capture

and storage (CCS) are substantial higher than the other routes. Also the energy use is higher. But this is compensated by the absence of CO2 emission in the

TTW route and by the better efficiency of the vehicles on electricity or hydrogen.

Two estimates will be used for the natural gas price: a high NG price, linked to the oil price, and a low NG price, in line with low estimates used in recent literature. Based on these commodity prices, estimates could be derived regarding the cost for consumers of the various NG-based fuels and energy carriers. These were found to vary widely, and range from 14.2 €/GJ for LNG to 29.5 €/GJ for electricity (all excluding taxes).

0 5 10 15 20 25 30

Diesel Petrol CNG LNG GTL H2 Electricity

The tax levels for the road transport fuel and energy carriers range widely:  taxes for petrol are the highest (24 €/GJ), while diesel and GTL are taxed

around 13.5-14.5 €/GJ;

 in contrast, taxes for CNG, LNG are much lower (about 4 €/GJ), thereby close to electricity with a slightly lower tax value of about 3 €/GJ;  fuels for shipping and aviation and hydrogen are not taxed.

5

Potential for decarbonisation