LITHUANIA 2000

Total Revenue Revenue collection

authority Use of Revenue Comments

447.643 mil LTL; 120.985 mil EUR 319.482 mil LTL; 86.346 mil EUR 0.285 mil LTL; 0.075 mil EUR not available

6.988 mil LTL; 1.889 mil EUR

299.788 mil LTL; 81.024 mil EUR

7.214 mil LTL; 1.95 mil EUR

n.a.

6.455 mil LTL; 1.74 mil EUR 4.332 mil LTL; 1.17 mil EUR 0.758 mil LTL; 0.20 mil EUR

0.258 mil LTL; 0.07 mil EUR (revenue form violations of the permit system) 0.044 mil LTL;

0.012 mil EUR (revenue collected from environmental non-compliance)

State Tax Inspectorate and Customs (for imported fuel)

State Tax Inspectorate

State Tax Inspectorate and Customs (for imported fuel) State Tax Inspectorate

State Tax Inspectorate

State Tax Inspectorate and Environmental Protection Inspectorate

68% Central budget;

32% Road Fund or 100%

Central budget

Since January 2000:

10% Central Budget;

20% Environmental Investment Fund;

70% municipal environmental pro-tection funds State Nature Protection Fund

Leaded gasoline not on sale since January 1998.

68% of the revenue from excise taxes from unleaded petrol and lubricants goes to Central budget, 32% to Road Fund. Excise taxes from other motor fuels are entirely revenue of the Central budget.

Emission charges are paid by stationary and mobile commercial sources. Over 100 pollutants are subject to the charge.

Non-compliance fees consist of two com-ponents:

1) in case of emissions above the permit-ted level (in contravention of the Law on Pollution Charges), so-called penalty rate is levied on total emissions;

2) for the environmental non-compliance (i.e. excess emission of pollutants), a fine is levied as a compensation for the damage done.

TRANSPORT RELATED TAXATION Sales tax

Import duty

Excise tax

Annual vehicle tax

Registration charge Commuting

Company car tax allowance Tax on the use of roads by vehicles registered in other countries

Tax on the use of roads by vehicles exceeding standard dimensions

Road tax

AIR TRANSPORT Flight transportation tax Noise charge

AGRICULTURAL INPUTS Pesticides

Fertilizers

Instrument Objective of

tax/charge Tax base Tax rate

Revenue raising

Vehicles 5-10 years old Older than 10 years Vehicles less than 5 years old, the value of which is more than 60,000 LTL (16,216 EUR) Light duty vehicles Heavy duty vehicles Special road vehicles

Car registration

Buses

Heavy duty vehicles Special purpose vehicles

Excess of allowable dimensions (in cm) Exceeding of the allowable load on the axels (in tons) Corporate income

5%10%

15% of the value of the vehicle

100 – 300 LTL/vehicle;

27 – 81 EUR/vehicle 500 – 1,000 LTL/vehicle;

135 – 270 EUR/vehicle 100 – 300 LTL/vehicle;

27 – 81 EUR/vehicle 1.25 LTL; 0.34 EUR

up to 220 LTL (59.5 EUR) up to 400 LTL (108 EUR) up to 120 LTL (32.4 EUR)

5 – 14 LTL/cm;

1.35 – 3.78 EUR/cm 0.8 – 18.4 LTL/t;

0.22 – 4.97 EUR/t 0.1 – 1%

Total Revenue Revenue collection

authority Use of Revenue Comments

21.783 mil LTL; 5.887 mil EUR (source: Customs department) 2.940 mil LTL; 0.795 mil EUR (source: Ministry of Finance)

23.18 mil LTL; 6.3 mil EUR

n.a.

0.009 mil LTL; 0.002 mil EUR

1.14 mil LTL; 0.308 mil EUR

284.33 mil LTL; 76.846 mil EUR

State Tax Inspectorate and Customs Customs and State Tax Inspectorate

State Tax Inspection

State Inspectorate (Road police)

State Tax Inspectorate

Central budget and Customs

Customs and Central budget

Road Fund – for the construction and maintenance of roads

Central budget

Road Fund — for the construction and maintenance of roads

There are both state and municipal subsi-dies for public transportation tickets.

The tax is levied on all the companies in Lithuania, regardless of whether they have vehicles or not.

WASTE RELATED PRODUCT CHARGES Batteries/ accumulators

Carrier bags

Disposable containers/ packaging

Tyres

CFCs and/or halons Light bulbs Lubricants Refrigerants WASTE

Municipal waste user charges

Waste disposal charge Waste non-compliance fees

Deposit-refund schemes²

Levies related to nuclear waste management

LITHUANIA 2000

Instrument Objective of

tax/charge Tax base Tax rate

Revenue raising

Cost recovery

Compliance/ ear-marked environ-mental charge

Single product

Beverage containers

Single product

Per capita (for popula-tion) or volumetric charge (usually for industry)

Per case of non-compli-ance, dependent on waste toxicity:

Class I Class II Class III Class IV Class V

Glass beverage contain-ers (beer and some other types of bottles)

7 – 11 LTL per product;

1.89 – 2.97 EUR per product

0.1 LTL per litre;

0.027 EUR per litre 0.3 – 0.36 LTL per product;

0.081 – 0.097 EUR per product

0.13 – 3.0 LTL/inh/month;

0.03 – 0.8 EUR /inh/month 12 – 20 LTL/m³;

3.24 – 5.41 EUR/m³

73,800 LTL; 19,946 EUR 36,900 LTL; 9,973 EUR 11,070 LTL; 2.992 EUR 3,690 LTL; 997 EUR 738 LTL; 199 EUR

Payment depends on the agree-ment between breweries and col-lectors

2 Ministry of the Environment has prepared new legislation on the deposit-refund, but it has not been approved yet.

Total Revenue Revenue collection

authority Use of Revenue Comments

n.a.

0.01 mil LTL; 0.003 mil EUR

Municipal or private companies

State

Environmental Protection Inspectorate

Municipal or private companies

State Nature Protection Fund

Planned to be introduced

Environmental inspectors are authorized to impose fines for violation of waste disposal rules. However, since it is difficult to iden-tify violators, and since the level of the fees is very low, the use of this instrument is very rare.

At the moment, breweries are refunding full market price of collected bottles.

WATER

INSTRUMENTS FOR MANAGING WATER QUALITY Water consumption charge

Sewage treatment charge

Water effluent charge

Water pollution non-compliance fees

INSTRUMENTS FOR MANAGING WATER QUANTITY Water extraction charge

LITHUANIA 2000

Instrument Objective of

tax/charge Tax base Tax rate

Cost recovery

Incentive/ ear-marked environ-mental charge

Compliance/ ear-marked environ-mental charge

Revenue raising / resource manage-ment

Households

Municipal companies Industry

Households

Municipal companies Industry

Direct discharges:

BOD₇

Suspended solids Oil products Phosphorus Nitrogen

Excess discharges and/or

Damage caused to the environment

Ground water:

- Households - Industry Surface water:

- Industry and agriculture - Cooling purposes (power stations and fisheries)

- Hydro-electric power stations - State nuclear power stations Mineral water

0.9 – 2.77 LTL/m³ 0.24 – 0.75 EUR/m³ 0.9 – 3.88 LTL/m³ 0.24 – 1.05 EUR/m³ 0.9 – 3.88 LTL/m³ 0.24 – 1.05 EUR/m³ 0.9 – 4.5 LTL/m³; 0.24 – 1.22 EUR/m³ 1.32 – 4.5 LTL/m³; 0.36 – 1.22 EUR/m³ 1.32 – 8.00 LTL/m³; 0.36 – 2.16 EUR/m³

490 LTL/t; 132.4 EUR/t 87 LTL/t; 23.5 EUR/t 29,612 LTL/t; 8,003 EUR/t 1,496 LTL/t; 404.3 EUR/t 440 LTL/t; 118.9 EUR/t

Penalty rate (based on formula³) and/or

Damage compensation (based on formula⁴)

0.038 LTL/m³; 0.01 EUR/m³ 0.088 LTL/m³; 0.024 EUR/m³ 0.006 LTL/m³; 0.0016 EUR/m³ 0.0006 LTL/m³; 0.0002 EUR/m³

0.00003 LTL/m³; 0.000008 EUR/m³

0.0013 LTL/m³; 0.0004 EUR/m³ 5.23 LTL/m³; 1.41 EUR/m³

3 Ti = Tb (1 + 4F/N), where Ti is the penalty rate, Tb is the base rate in LTL/t (the same as for the water effluent charge), F is the actual emissions (in tons), and N is standard emissions (also in tons).

4 D = Db x K, where D is damage compensation, Db is base amount for calculation of damages (as prescribed in the legal document called Methodology for Assessing Damages Resulting from Environmental Non-compliance), and K is category of the polluted water body.

Total Revenue Revenue collection

authority Use of Revenue Comments

3.430 mil LTL; 0.927 mil EUR 0.609 mil LTL; 0.165 mil EUR 1.877 mil LTL; 0.507 mil EUR 0.965 mil LTL; 0.261 mil EUR 1.615 mil LTL; 0.436 mil EUR

1.032 mil LTL;

0.279 mil EUR (estimated revenue)

0.616 mil LTL;

0.166 mil EUR (estimated revenue)

8.376 mil LTL; 2.264 mil EUR

Water companies

State Tax Inspectorate

State

Environmental Protection Inspectorate

State Tax Inspectorate

Water companies

Since January 2000:

10% Central budget;

20% Environmental Investment Fund;

70% Municipal environmental protection funds State Nature Protection Fund

Central budget

VAT included in the rates.

Charges vary across the country, and it is the competence of the State Pricing Commission under the government of Lithuania to confirm them.

In the case wastewater is discharged through the sewage system, companies (polluters) pay different charge rates to water companies (dependent on how many times pollution exceeds the limits agreed between the polluter and the water company); systems are different in different municipalities.

Penalty rate is levied in the case of dis-charges exceeding the permitted limits (in contravention of the

Law on Pollution Charges).

Damage compensation is levied in cases when environmental damage is observed (e.g. dead fish, oil spills etc.) due to excess discharges of pollutants.

NATURAL RESOURCE AND MINING Mining taxes

INSTRUMENTS FOR BIODIVERSITY AND NATURE PROTECTION Hunting rent

Hunting charges

Fishing charges

Natural park entrance fees

LITHUANIA 2000

Instrument Objective of

tax/charge Tax base Tax rate

Revenue raising

Revenue raising /resource management

OilAnhydrite Dolomite Limestone Chalk marl Clay Opoka Sapropel

Sand for construction works

Sand for glass industry Sand and gravel mix Construction soil Amber

Peat:

- for export - for domestic use

Surface of the hunting area

Big game hunting licenses:

- Elk - Deer - Roe-deer - Fallow-deer - Wild boar Commercial fishing

20% of sales price 0.5 LTL/t; 0.14 EUR/t 0.63 LTL/m³; 0.17 EUR/m³ 0.82 LTL/t; 0.22 EUR/t 0.6 LTL/t; 0.16 EUR/t 0.35 – 0.95 LTL/m³; 0.09 – 0.26 EUR/m³ 0.5 LTL/t; 0.14 EUR/t 0.82 LTL/t; 0.22 EUR/t 0.32 LTL/m³; 0.09 EUR/m³ 3.67 LTL/t; 0.99 EUR/t 0.29 LTL/m³; 0.08 EUR/m³ 0.19 LTL/m³; 0.05 EUR/m³ 32.2 – 49.36 LTL/kg;

8.7 – 13.34 EUR/kg 5.15 LTL/t; 1.39 EUR/t 1.15 LTL/t; 0.31 EUR/t

0.24 -1.8 LTL/ha/year;

0.06 – 0.49 EUR/ha/year, dependent on the type of habitat

20 – 150 LTL/license;

32.4 – 40.5 EUR/license 60 – 90 LTL/license;

16.2 – 24.3 EUR/license 24 LTL /license; 6.5 EUR /license 30 LTL/license; 8.1 EUR /license 25 LTL/license; 6.8 EUR /license - 1% of the income from fish sales, and - 4% of the income from fish sales

Total Revenue Revenue collection

authority Use of Revenue Comments

43.743 mil LTL; 11.822 mil EUR 0.330 mil LTL; 0.090 mil EUR 0.7 mil LTL; 0.189 mil EUR 0 (not extracted)

0.087mil LTL; 0.024 mil EUR n.a.

0 (not extracted) 0 (not extracted)

0.282mil LTL; 0.076 mil EUR 0.283 mil LTL; 0.076 mil EUR 1.166 mil LTL; 0.315 mil EUR n.a.0 (not extracted)

0.724 mil LTL; 0.089 mil EUR (for all peat)

1.200 mil LTL; 0.324 mil EUR (from the state owned land)

Data for the season April ’99 – April ’00:

0.062 mil LTL; 0.017 mil EUR 0.226 mil LTL; 0.061 mil EUR 0.134 mil LTL; 0.036 mil EUR 0.002 mil LTL; 0.001 mil EUR 0.368 mil LTL; 0.099 mil EUR 0.041 mil LTL (0.011 mil EUR), and 0.217 mil LTL (0.059 mil EUR) (figures for the first three quarters of the year 2000)

State Tax Inspectorate

Central budget

Forest Fund

Central Budget

Central budget – general spending (revenues from 1%

of fish sales) Revenue form 4%

of fish sales is ear-marked for restora-tion and protecrestora-tion of fisheries

Total revenue received by the state budget from the natural resource taxes amounts to 58.291 mil LTL (15.754 mil EUR).

Hunting rent is paid to acquire hunting rights on the given area of forest/land.

There are five national parks in Lithuania.

None of them charges entrance fees, nor does the state regulate fees for national parks. According to the general regulations applied to national parks, visits, use of for-est products and water bodies, and all the other resources on their territory, are restricted and user fees are imposed.

Collected funds are transferred to the cen-tral budget.

Nature protection non-compliance fees

Tree cutting charges⁵

Non-compliance tree cutting

DIRECT TAX PROVISIONS Investments grants⁶, etc.

Exemption from pollution charges

Accelerated Depreciation Income tax / VAT allowances for environmental technology Duty tax allowances on import of environmental technology

LITHUANIA 2000

Instrument Objective of

tax/charge Tax base Tax rate

Compliance/ ear-marked environ-mental charge

Resource manage-ment /earmarked environmental charge

Compliance

Damage done to differ-ent species of fish, ani-mals, plants, and their habitats

Stumpage costs (depen-dent on the tree trunk diameter):

- Pine and larch - Fir

- Oak

- Ash and maple - Birch

- Alder, elm, lime, and hornbeam

- Asp

- Alder and goat-willow Firewood

(all types of trees) Illegal tree cutting

Rates depend on the damaged species/ habitats (e.g. higher rates are applied for damage done in the protected areas).

17-117 LTL/m³; 4.59 –31.62 EUR/m³ 9 – 87 LTL/m³; 2.43 – 23.51 EUR/m³ 50 – 231 LTL/m³; 13.51 – 62.43 EUR/m³ 33 – 173 LTL/m³; 8.92 – 46.76 EUR/m³ 29 – 76 LTL/m³; 7.84 – 20.54 EUR/m³ 4 – 43 LTL/m³; 1.08 – 11.62 EUR/m³ 2 – 33 LTL/m³; 0.54 – 8.92 EUR/m³ 2 – 20 LTL/m³; 0.54 – 5.95 EUR/m³ 2 – 6 LTL/m³; 0.54 – 1.62 EUR/m³

- three to 10 times the stumpage cost, or

- 2 – 220 LTL (0.54 – 59.5 EUR) per damaged tree

See footnote 6

5 Tree cutting charges as such do not exist in Lithuania. Forests are mainly owned by state enterprises, and stumpage costs are in fact the price private (or other) cutter pays to the State Forest Enterprise for the exploitation of certain type of forest. The Government determines stumpage costs.

Total Revenue Revenue collection

authority Use of Revenue Comments

0.311 mil LTL; 0.084 mil EUR (revenue from non-compliance fees for all fauna)

131.513 mil LTL; 35.544 mil EUR (total revenue)

0.188 mil LTL; 0.051 mil EUR

State

Environmental Protection Inspectorate State Forest Enterprises

Forest Inspectorate

State Nature Protection Fund

Forest Fund

Polluters implementing measures to reduce pollution are exempt from paying pollu-tion charges for three years, if the achieved pollution reduction is no less than 10%.

6 Government brings yearly resolutions regarding PIP (Public Investment Programme). Grants from Privatisation Fund, foreign grants and loans provided so far were mainly used for the water sector projects. Overview of the environmental investments is given below:

Central budget - 0.875mil LTL; 0.236 mil EUR; Privatization Fund – 26 mil LTL; 6.486 mil EUR; State loans –58.872 mil LTL; 1.622 mil EUR

Total Revenue Revenue

collec-tion authority Use of Revenue Comments

In document Environmental Taxes in an Enlarged Europe (Pldal 182-195)