78
Table 7.1 (continued)
Iceland
Sweden
Denmark
Finland
Norway
Average age of
passenger car fleet
10.6 years
9.6 years
8.5 years
12.7 years
10.6 years
Passenger car
taxation:
• Excise duty
and weight
differentiated
registration tax.
• Annual
ownership tax
based on weight
• Primarily
CO
2 and weight
differentiated
yearly ownership
tax (no
registration tax)
• Primarily
one-time value-added
registration tax
• Annual ownership
tax based on fuel
consumption
• Annual vehicle tax
based on CO
2
emissions and weight
• Registration tax
based on weight,
engine, and emissions.
• Fixed annual
ownership tax.
EV incentives
• Purchase,
Value Added Tax
(VAT), Annual
Ownership tax
exemptions
• Support for
charging
infrastructure
• Subsidy on
new Battery
Electric Vehicle
(BEV) (4000e)
and plug-in
hybrid electric
vehicle (PHEV)
(2000e)
Company car
reduction
• Five-year
exemption of
annual
ownership tax
• 20% purchase tax
until 5000 cars or
2019 (revising the
phase out of tax
exemptions (up at
40%)
• Differentiated
parking.
• Tax rebates for
chargers
• EVs pay minimal
technical purchase tax
and ownership tax,
no other special
arrangements.
• As of Jan 2017 5
mln for chargers
• Purchase tax, VAT
exemptions;
• 50% company car
tax
• Since 2015 local
authorities decide on
pricing level of PEV
parking, toll roads,
ferries, and High
Occupancy Vehicle
(HOV) lanes (max 50%
of the highest price).
• Infrastructure
support on the national
and local level.
Source: Kester et al. (2018)
B. SOVACOOL