Differentiatie vliegbelasting
Reactie
| Naam | Anoniem |
|---|---|
| Plaats | Dubai, United Arab Emirates |
| Datum | 24 februari 2025 |
Vraag1
Per 2027 wil het kabinet de totale opbrengst van de vliegbelasting met € 248 miljoen verhogen. Het plan is om vluchten over lange afstanden - met een hogere totale uitstoot - meer te belasten. In veel Europese landen die een vliegbelasting hebben, worden vluchten over langere afstanden al hoger belast. Dit wordt ook wel ‘differentiatie van het tarief van de vliegbelasting naar afstand’ genoemd.1. Vindt u dat lange vluchten (>2.500 km) zwaarder belast moeten worden dan korte vluchten (<2.500 km)?
Long haul flights play a crucial role in maintaining global connectivity to the Netherlands, supporting trade and tourism. Given their importance to the Dutch economy, it is essential to assess the potential negative economic impact of higher taxes on these routes, including their effects on the country’s competitiveness.
When considering higher taxation on long haul flights, it is important to account for the risk of diverting passengers to connecting flights via countries with no or lower tax regimes. This displacement of passengers could inadvertently lead to increased overall emissions. Additionally, decarbonisation measures require significant investment, including in the sustainable aviation fuel (SAF) industry, which is complex and highly costly, and modernising airline fleets with more efficient models. Higher taxation may divert investments away from lower-emission solutions.
The relationship between taxation and aviation emissions should be carefully assessed. In 2020, EUROCONTROL published a report, which highlighted that despite the UK having the highest rate of aviation tax in Europe, CO2 emissions continue to rise until 2019. In Germany, although a departure tax was introduced in January 2011, CO2 emissions continued to increase by 4.2% that year. Furthermore, long haul flights have fewer, or no, viable alternative modes of transport compared to short haul flights. While short haul flights within continents can often be replaced by high-speed rail, ferry routes, or road transport, such options are impractical or non-existent for intercontinental travel.
If the intent behind higher taxation is to encourage a shift to more sustainable alternatives to reduce emissions, it is important to acknowledge a 2020 report by the European Environment Agency’s Transport and Environment which found that shifting from air to rail for distances over 500km introduces additional environmental challenges. New rail infrastructure often involves substantial emissions from the production of cement and steel, and the fuel used in construction which could negate some of the environmental gains from switching to rail. Moreover, rail alternatives do not present a feasible substitute for long haul flights, such as those connecting Europe to Australasia, nor can they replace the vast number of services that Emirates operates to its Dubai hub, which play a crucial role in facilitating global connectivity.
Vraag2
Zeer korte vluchten – zoals een vlucht van Amsterdam naar Brussel - veroorzaken per kilometer relatief veel uitstoot. Ook zijn er vaak andere, duurzamere vervoersopties zoals de trein of de auto beschikbaar. Zeer lange vluchten – zoals een vlucht van Amsterdam naar Bali – hebben juist een hoge totale uitstoot, mede door de duur van de vlucht.2. Vindt u dat zeer korte vluchten (<500 km) extra belast moeten worden in de vliegbelasting ten opzichte van andere vluchten?
According to IATA, 13% of the emissions reductions needed to achieve net-zero in aviation will come from new technologies . Short flights are more likely to reach net zero before long haul flights, as aircraft powered by alternative energy sources, e.g. electric and hybrid-electric, are currently only practical for shorter journeys. Therefore, there will be a need to consider how increased taxes may negatively impact investment in research and development of decarbonisation measures.
Based on a study published by the European Regions Airline Association in 2022, short haul intra-European routes play a key role in the decarbonisation of aviation, with Norway’s short haul flight network serving as an example. Avinor, which operates most of Norway’s civil airports, is working to facilitate electric aircraft routes by 2030 for airports in northwestern Norway, and supporting efforts to electrify all domestic aircraft by 2040. Most recently, in January 2025, Avinor announced a tender competition to deliver fast chargers for electric aircraft, in anticipation of their introduction, highlighting the growing need for enabling infrastructure. Therefore, ensuring a favourable environment for short haul flights to foster technological innovations is crucial.
Finally, it is important to acknowledge that while short haul flights contribute to innovation, many of these routes have viable transport alternatives, such as high speed ground transport. With a view to reducing emissions, it would be beneficial to encourage and promote a modal shift from short haul flights to existing alternatives. This shift would also free up valuable airport slots for longer flights that do not have viable alternatives.
Vraag3
3. Vindt u dat zeer lange vluchten (>10.000 km) extra belast moeten worden in de vliegbelasting ten opzichte van andere vluchten?As noted in the answer to Question 1, increasing taxation on long haul routes may (i) disadvantage passengers who do not have any viable alternatives to replace air travel and (ii) encourage passengers to split their journey by taking a short haul flight before connecting to another flight to reach their destination. This could result in a greater distance being flown, potentially increasing overall emissions rather than reduce them.
Vraag4
Als over lange afstanden meer vliegbelasting wordt betaald, moet worden bepaald vanaf welke afstanden de hogere tarieven gelden. De gekozen afstandsgrenzen kunnen er toe leiden dat landen of gebieden deels in het ene tarief vallen en deels in een ander tarief. Dit kan ongewenst zijn. Een mogelijke oplossing is om voor bepaalde landen of gebieden een aangepast tarief te rekenen. Dit kan op basis van verschillende criteria zoals bijvoorbeeld het hebben van een EU-lidmaatschap of het zijn van een overzees gebied. Het rekenen van een lager tarief voor bepaalde landen of gebieden kan invloed hebben op de hoogte van de tarieven.4. Vindt u dat voor specifieke landen of gebieden andere tarieven moeten worden gerekend dan het tarief waar zij op basis van hun afstand tot Nederland toe behoren? Zo ja, welke landen of gebieden moeten er volgens u verschillend belast worden in de vliegbelasting?
A differentiated tax structure, based on geographical or regional categories, could encourage unintended passenger behaviour, such as splitting long haul journeys into multiple short haul flights via lower taxed hubs. This route splitting can lead to an increase in overall emissions, thereby undermining the environmental objectives of the tax.
Moreover, varying tax rates by geography may introduce significant market distortions, potentially favouring certain routes or airlines over others. Such a system creates uncertainty and disrupts competitive neutrality, which is particularly concerning for long haul flights that are essential for global connectivity and have fewer viable alternatives.
In light of these challenges, a flat rate tax on flights serves as a more practical option, both administratively and in terms of implementation. Unlike differentiated taxes - which can lead to market distortions, incentivise route splitting and disadvantage long haul flights that lack viable alternatives – a flat rate tax provides a more balanced approach that accounts for the nuances beyond distance. However, for taxation to effectively support climate goals, it is essential that tax revenues be earmarked exclusively for sustainability investments rather than being absorbed into general government funds, as solely imposing taxes will not result in more efficient fleet, cleaner technologies, or facilitate the deployment of sustainable fuels. This is especially important given the impact of taxes on an airlines’ capacity to invest in effective, long-term emissions reduction solutions.
Vraag5
De huidige vliegbelasting kent verschillende uitzonderingen. Voor bijvoorbeeld transferpassagiers en voor vluchten met vliegtuigen met een gewicht van minder dan 4.000 kg. Uitzonderingen of verschillende tarieven kunnen gebruikt worden om bepaald gedrag aan te moedigen of juist te ontmoedigen. Wel maken ze de uitvoering van een belasting vaak complexer. Daarnaast kunnen uitzonderingen leiden tot hogere tarieven.5. Vindt u dat alle soorten vluchten en passagiers gelijk moeten worden belast? Zo nee, welke passagiers en/of vluchten vindt u dat er verschillend belast of zelfs uitgezonderd moeten worden van de vliegbelasting?
Emirates believes that an aviation tax should be structured in a way that supports environmental goals, while also recognising the diverse operational and environmental realities of different flight types beyond distance. In this context, adopting a flat rate tax offers a more effective and simple approach.
For instance, while larger aircraft may consume more fuel overall, they typically achieve lower CO2 emissions per passenger due to their higher capacity, as well as transporting significant cargo volumes, which are critical for global trade. This is particularly relevant in the Dutch context where, cargo services play a huge role in connecting the Netherlands to the global market, where in 2024, Emirates SkyCargo carried over 102,000 tonnes of cargo in and of the country. Penalising long haul flights with higher tax rates, risks undermining operational efficiency without delivering meaningful environmental benefits.
Additionally, a tax system based primarily on distance oversimplifies the complex factors that influence overall emissions, including differences in operational efficiency and ongoing decarbonisation efforts - such as fleet modernisation and other technological improvements. A flat-rate tax would avoid this oversimplification, providing a more balanced framework that better supports long-term investments in cleaner technologies and decarbonisation measures without adding undue complexity.
Finally, a flat-rate tax, when combined with a commitment to earmark revenues for sustainability initiatives, provides the industry with the predictability needed to plan long-term decarbonisation strategies. This approach not only supports environmental goals but also helps maintain a competitive aviation sector.