The report examines the different forms of energy and environmental taxation related to the purchase and use of road vehicles used in urban areas for both passenger and good transport, including their energy consumptions, with the aim of estimating their fiscal cost per kilometer. In a subsequent report planned for the next year this information will be used to make a comparison with the environmental external cost attributable to the same vehicles (verification of the “Polluter pays” principle).

In the framework of the reform of the European energy and environmental taxation announced by the European Green Deal and currently being implemented through the legislative proposals of the Fit for 55, the main motivation of this report is to begin to delve deeper into the topic of environmental taxation in transport, in order to develop, through energy system research, useful information for the Italian legislator on the issues of external costs and related taxes for the implementation of European provisions.

After adopting the definition of environmental tax according to Eurostat as a methodological reference, the following forms of environmental taxation applicable to road vehicles in 2023 are analysed:

1. Provincial register transcription tax;
2. Vehicle circulation tax;
3. Tax on civil liability insurance;
4. Taxes on energy products used in transport (excise duties);
5. General charges in the electricity bill for renewable energy support (ASOS);
6. Cost of emission allowances related to electricity and fuel consumption (EU-ETS).

For each of these taxes, the regulatory framework is examined to reconstruct the tax bases, the ordinary rates, as well as any exemptions or tax allowances applicable to urban vehicles. Furthermore, the fiscal cost per kilometer of each form of taxation was quantified for the vehicle categories examined by the project.

The main outcome of the report is to have identified a significant cost of environmental taxation not only for diesel and petrol vehicles, but also for hybrid and electric vehicles. The study highlights the fiscal policy options to implement the road transport electrification guidelines of the Energy and Climate Plan and the NRRP, both on the side of fossil fuel vehicles and electric ones.

The document is available on the site in Italian