Miljøskat

Miljøskat, or environmental tax, is a form of taxation designed to reduce pollution and the use of natural resources by attaching a price to environmental damage. The tax aims to reflect the external costs of emissions and resource use, thereby encouraging producers and consumers to adopt cleaner technologies and more efficient practices.

In Denmark, the concept is central to environmental taxation and covers several levies imposed on activities and products that impact the environment. The regime includes taxes on fossil fuels and CO2 emissions, as well as charges on energy consumption, packaging, and certain chemical substances.

The tax system is administered by the national tax authorities and integrated into the broader tax framework. Revenue from miljøskat is typically used to fund environmental programs, offset other tax distortions, or be redirected to general fiscal needs, depending on policy choices.

Critics note potential drawbacks, including administrative complexity, the risk of cross-border shopping or tax avoidance, and regressive effects if lower-income households bear a larger burden relative to income. Proponents argue that it creates a clear price signal, can be adjusted to meet environmental targets, and that revenues can be earmarked for sustainability measures.

Miljøskat is part of the broader “polluter pays” principle and is comparable to environmental taxes elsewhere, such as carbon taxes or energy taxes in other Nordic and European countries.