Report

Impact study of the accumulation of measures in the metallurgical and mineralogical industries

In this study, we examine the burden of fiscal policy measures targeting the mineralogical and metallurgical sectors, the effects on sustainability and competition, and possible mitigating measures. These include the following measures:

  • Abolition of the exemption for mineralogical and metallurgical processes in the Energy Tax (Energiebelasting); this is not yet envisaged or established.
  • Abolition of coal tax exemption for dual use; this is planned for 2027 in the 2024 Spring Memorandum (Voorjaarsnota).
  • Adjustment of the Energy Tax tariffs, from the 2023 Tax Plan (Belastingplan) to proposals in the 2024 Spring Memorandum.
  • Adjustments to the CO2 tax, from the 2023 Tax Plan to proposals in the 2024 Spring Memorandum.

In this report, we identify the effects of these measures on those sectors using the metallurgical and mineralogical exemptions, broken down by measure. The study examines the effects on sustainability, the burden on businesses and competitiveness. Long-term and short-term mitigation measures are also considered.