LATVIA 2000
SO 2 NOx Dust
7.5 LVL; 13 EUR 16 LVL; 29 EUR
30 LVL; 54 EUR 35 LVL; 63 EUR 50 LVL; 89 EUR 70 LVL; 125 EUR 100 LVL; 179 EUR 1.4 LVL; 2.5 EUR
1.5 LVL/unit; 2.68 EUR/unit 3.0 LVL/unit; 5.36 EUR/unit 4.5 LVL/unit; 8.04 EUR/unit 6.0 LVL/unit; 10.71 EUR/unit 15% of product’s value 0.040 LVL/kg; 0.071 EUR/kg 0.090 LVL/kg; 0.161 EUR/kg 0.105 LVL/kg; 0.188 EUR/kg 0.06 LVL/kg; 0.107 EUR/kg 0.06 LVL/kg; 0.107 EUR/kg
0.012 LVL/kg; 0.021 EUR/kg
2 Payments related to the consumption of goods and products harmful to the environment are partly refundable to the enterprises recycling these goods, in compliance with the technological and environmental standards established by the Ministry of Environment and Regional Development.
Total Revenue Revenue collection
authority Use of Revenue Comments
468,435 LVL;
751,902 EUR (in 1999)
Road Safety Board
Road Safety Board
State Revenue Service
State Revenue Service
Road fund
Environmental Protection Fund
Environmental Protection Fund
Increase of rates is planned for the next year.
Since October 2000, a new approach in calculating packaging charges is in force (introduced through the amendments on the Natural Resources Tax Law). The new approach foresees one calculation method instead of the earlier four, and links charge rates to the weight of packaging materials.
The amendments provided for an increase of the charge rates, and introduced clearer definitions of packaging materials.
Ministry of Environmental Protection and Regional Development, upon recommen-dation of the Packaging Management Council, may grant allowances to the companies that carry out voluntary pack-aging waste management programs. A new law on packaging is under preparation in Latvia, in line with the requirements of the EU Council Directive 94/62/EC on
packag-Disposable containers / packaging continued
Disposable plastic tableware
Tyres
CFCs and/or halons
Light bulbs
Oil filters
Lubricants
WASTE
Waste user charge
Waste disposal charge
Waste non-compliance fees
Levies related to nuclear waste management WATER
INSTRUMENTS FOR MANAGING WATER QUALITY Water consumption charge
LATVIA 2000
Instrument Objective of
tax/charge Tax base Tax rate
Incentive /ear-marked environ-mental charge Incentive / ear-marked environ-mental charge Incentive / ear-marked environ-mental charge
Incentive / ear-marked environ-mental charge Incentive / ear-marked environ-mental charge Incentive / ear-marked environ-mental charge
Cost recovery
Incentive / ear-marked environ-mental charge
Compliance / ear-marked environ-mental charge
Cost recovery
Cost recovery
Value of the product
All types of tyres
Ozone depleting sub-stances, dependent on their ozone depleting potential (ODP) Mercury luminescent bulbs
Oil filters
Mineral oils
Municipal waste
Non-toxic waste Toxic waste Highly toxic waste
Solid waste disposal
Radioactive waste
Households Industry
25%
0.06 LVL/kg; 0.107 EUR/kg
1 LVL/kg x ODP;
1.786 EUR/kg x ODP
0.1 LVL/item;
0.179 EUR/item
0.1LVL/piece; 0.179 EUR/piece
0.03 LVL/kg; 0.054 EUR/kg
2.2 – 5.4 LVL/ m3; 3.93 – 9.64 EUR/m3
0.25 LVL/m3; 0.446 EUR/m3 1.50 LVL/m3; 2.68 EUR/m3 50.0 LVL/m3; 89.29 EUR/m3
three times the disposal charge for disposal above the permitted level; 12 times the disposal charge for illegal disposal
Differentiated by the level of radioactivity
0.08 – 0.29 LVL/m3; 0.14 – 0.52 EUR/m3 0.08 – 1 LVL/m3; 0.14 – 1.79 EUR/m3
Total Revenue Revenue collection
authority Use of Revenue Comments
303,044 LVL;
486,427 EUR (in 1999)
2,005 LVL;
3,218 EUR (in 1999)
State Revenue Service State Revenue Service State Revenue Service
State Revenue Service
State Revenue Service
State Revenue Service
Municipal companies State Revenue Service
State Revenue Service
State Revenue Service
Water companies
Environmental Protection Fund Environmental Protection Fund Environmental Protection Fund
Environmental Protection Fund
Environmental Protection Fund
Environmental Protection Fund
Municipalities
40% National Environmental Protection Fund 60% Municipal environmental funds Environmental Protection Fund
Municipality
ing and packaging waste. The law is expected to come into force on 1 July 2002.
Since 1 July 2000.
Charge rate has increased in July 2000 (according to the amendments to the Natural Resources Tax Law).
Since 1 July 2000.
Charge rate has increased in July 2000 (according to the amendments on the Natural Resources Tax Law).
Paid by the waste disposal companies, for the deposition of solid wastes.
State Environmental Inspectorate and regional environmental boards establish non-compliance cases, and State Revenue Service collects the fees.
Sewage charge
Water effluent charge
Water pollution non-compliance fees
INSTRUMENTS FOR MANAGING WATER QUANTITY Water extraction charge
NATURAL RESOURCE AND MINING Mining / natural resource
extraction charge
INSTRUMENTS FOR BIODIVERSITY AND NATURE PROTECTION Hunting charge
Fishing charge
Natural park entrance fees
Nature protection non-compliance fees
LATVIA 2000
Instrument Objective of
tax/charge Tax base Tax rate
Cost recovery
Incentive / ear-marked environ-mental charge
Compliance / ear-marked environ-mental charge
Earmarked environ-mental charge
Earmarked environ-mental charge
Households Industry
Non-toxic substances Suspended solids Moderately dangerous substances
Dangerous substances Highly dangerous substances Excess/illegal dis-charges of water pollutants
Surface water Ground water:
- drinking water - technological water Mineral water:
- medicinal water - drinking mineral water
Thermal water
SoilConstruction sand Glass and molding sand Sand, gravel
Clay for cement and brick Clay for ceramic and ceramsite dolomite Decorative dolomite
Based on permits
0.11 – 0.29 LVL/m3; 0.2 - 0.52 EUR/ m3
0.24 – 1.14 LVL/m3; 0.43 – 2.04 EUR/ m3 3.0 LVL/t; 5.36 EUR/t 10.0 LVL/t; 17.86 EUR/t 30.0 LVL/t; 53.57 EUR/t 8,000 LVL/t; 14,286 EUR/t 50,000 LVL/t; 89,286 EUR/t
three times the effluent charge for exceeding the permitted limits; 12 times the effluent charge for illegal discharge or non-reporting
0.002 LVL/m3; 0.004 EUR/m3 0.01 LVL/m3; 0.018 EUR/m3 0.005 LVL/m3; 0.009 EUR/m3 0.1 LVL/m3; 0.179 EUR/m3 0.2 LVL/m3; 0.357 EUR/m3 0.05 LVL/ m3; 0.089 EUR/ m3
0.2 LVL/m3; 0.357 EUR/m3 0.05 LVL/m3; 0.089 EUR/m3 0.2 LVL/m3; 0.357 EUR/m3 0.1 LVL/m3; 0.179 EUR/m3 0.1 LVL/m3; 0.179 EUR/m3 0.13LVL/m3; 0.232 EUR/m3 0.06 LVL/m3; 0.107 EUR/m3
Total Revenue Revenue collection
authority Use of Revenue Comments
Water companies
State Revenue Service
State Revenue Service
State Revenue Service
State Revenue Service
Municipality
40% National Environment Protection Fund 60% Municipal environmental funds
Environmental Protection Fund
40% National Environmental Protection Fund 60% Municipal environmental funds
40% National Environmental Protection Fund 60% Municipal environmental funds
State Fish Fund
Charge rates are linked to water pollution hazard categories, ambient standards and effluent standards for 36 pollutants. Listed pollutants are classified into five categories (phosphorus, nitrogen and BOD fall into category of moderately dangerous sub-stances).
State Environmental Inspectorate and regional environmental boards enforce the non-compliance fees.
Water extraction charge rates increased in July 2000 (based on the amendments to the Natural Resources Tax Law; the amendments were passed in April 2000).
Tree cutting charges
DIRECT TAX PROVISIONS Investments, grants, etc.
Accelerated depreciation Income Tax/VAT allowances for environment
Duty/tax allowance on import of environment-friendly goods
LATVIA 2000
Instrument Objective of
tax/charge Tax base Tax rate
Revenue raising / resource manage-ment
Tree cutting, dependent on the species, quality, average tree trunk diameter, height, and type of cutting
Varies
Total Revenue Revenue collection
authority Use of Revenue Comments
State Forestry
Service 30% Local budget
70% Forestry Development Fund
Total Revenue Revenue
collec-tion authority Use of Revenue Comments