APPENDIX 3 ENVIRONMENTAL TAX CATEGORIES
The SEEA Central Framework allocates environmental taxes to four categories:
I. Energy taxes
Includes taxes on energy products used for both transport and stationary purposes. Taxes on fuel used for transport purposes should be shown as a separate sub-category of energy taxes. Energy products for stationary use include fuel oils, natural gas, coal and electricity. Taxes on carbon (the organic compound) are also regarded as an energy tax for statistical purposes.
II. Transport taxes
Includes taxes related to the ownership and use of motor vehicles, taxes on other transport equipment, related transport services and also taxes related to the use of roads.
III. Pollution taxes
Includes taxes on measured or estimated emissions to air and water, and the generation of solid waste.
IV. Resource taxes
Includes taxes on water abstraction, extraction of raw materials and other resources (e.g. sand and gravel).
Source: SEEA 2012 paragraph 4.155
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