News item | 6/26/2023 | 13:28
It has been agreed in the coalition agreement that payment according to use will be introduced in 2030 to replace the current motor vehicle tax. From 2030, car owners of passenger cars and vans will no longer pay a fixed amount for car ownership, but an amount per kilometer for car use. In order to be able to make choices for the implementation of pay-as-you-go, follow-up research has been carried out into a number of topics. Follow-up studies were published today on the options for filling in the mileage rate, effects on car taxes and income effects, and the compliance behavior of car owners when the odometer is used to record the number of kilometers driven.
At the moment, important parts of Payment according to Use, such as the way in which the rates are determined (rate structure), have not yet been determined. The follow-up studies will help the government to gain insight into the choices that still have to be made and the consequences of these choices.
Follow-up study of the rate structure
For pay-as-you-go, it must be determined what a motorist will pay per kilometre. In the autumn of 2022, research was carried out into the effects of various options for the rate structure. This follow-up study will update the study from 2022. The follow-up study will also look at more options for the implementation of the kilometer rate. For example, a possibility has been investigated in which the kilometer rate depends on the weight of the car and whether a car is electric. A new study was also carried out into the rates and effects of the possibility of a single kilometer rate for passenger cars and a single kilometer rate for delivery vans.
For all options, the regional effects and the income effects for different household types, the effects on government revenues and on the emission of harmful substances from car traffic have been examined. An increasing part of the fleet will be electric in the future. That is why it has been investigated how the tariffs and their effects will develop in the longer term.
Follow-up study of compliance behaviour
To determine how much tax someone pays, the number of kilometers driven per year is determined for each car. In addition to investigating the different ways in which you can register kilometers, the report provides more insight into the fraud susceptibility of kilometer registration based on the car’s odometer. It also examined what measures can be taken to promote compliance behavior and prevent fraud. We also looked at how the government organizations involved can implement and enforce payment according to use.
Follow-up
The government will take the research results into account when making choices for the implementation of pay-as-you-go. As soon as the decisions have been made, an internet consultation will start on the legislation for pay-as-you-go. Then citizens and companies can also contribute their ideas. At the same time, the draft bill will be sent for advice and review to various implementing organizations and advisory bodies, such as the Tax and Customs Administration and the Dutch Data Protection Authority. All input will be incorporated into a new version of the bill, which will be submitted to the Council of State for advice this autumn. A bill will be submitted to the House of Representatives in the spring of 2024.