veiligheidsbelasting

Veiligheidsbelasting is a term used in Dutch to denote a levy or tax that is earmarked to fund safety-related activities, ranging from public safety and risk prevention to regulation and enforcement. The term combines veiligheid (safety) and belasting (tax or levy).

It is typically imposed on specific goods or services, at the point of sale, or levied as a separate charge. It may take the form of a flat rate, a percentage of price, or a per-unit charge. In some sectors it is embedded in prices (consumption taxes), while in others it appears as a distinct line item on bills or invoices.

The objectives of a veiligheidsbelasting include financing safety inspections, enforcement, emergency services, and preventive programs; ensuring a stable funding stream for safety oversight; and addressing safety externalities that would otherwise fall on the public sector or taxpayers.

Legal basis is usually provided by statute or regulation, with governance by a government agency or a dedicated fund. Revenues are often earmarked to specific safety-related activities, and there is usually annual reporting and audit requirements to maintain transparency.

Critics may point to regressivity, administrative burden, and potential distortions in price signals or competitiveness. Proponents argue that dedicated safety funding improves compliance, risk reduction, and public trust.

Veiligheidsbelasting is related to other forms of charges such as environmental taxes, social contributions, or insurance-based levies, but differs in its explicit goal to support safety-related objectives rather than general revenue or risk-pooling.