Regulatory Energy Tax (Regulerende Energie Belasting - REB)

The Regulatory Energy Tax (REB) is an energy levy on electricity and gas consumption imposed on small and medium-size customers. Since 1999, energy from renewable sources has been exempt from the tax. The proceeds from the tax can be used by suppliers (energy retailers) as a premium tariff for renewable energy producers (not mandatory). In 2002, this combination totaled ? 0.08/kWh (? 0.06/kWh tax exemption + ? 0.02/kWh production support). In 2003 the energy tax on fossil electricity for small consumers (<10 000 kWh) was further raised to ? 0.0639/kWh, with a partial exemption of ? 0.029/kWh for renewables. The Tax programme was outmoded in 2005.

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