| 1989 |
HE 122/1989 vp |
Environmental goals, slowing down emission growth. |
Introducing fuel tax. |
Significant tax revenue increase. |
Reducing fuel usage growth by 1%. |
| 1994 |
HE 89/1993 vp |
Environmental goals, slowing down emission growth. |
Introducing fuel tax based on the carbon content of the fuel. |
A small increase in tax revenue. |
Small environmental impact on the short term, possible long-term investment impact. |
| 1995 |
HE 237/1994 vp |
Adjusting the Finnish tax system to EU membership. |
Continuing national taxes on some energy products. |
Significant increase in energy taxes, compensating abolishment of some taxes. |
Not estimated. |
| 1996 |
HE 65/1995 vp |
Increasing tax revenue. |
Increasing the gasoline tax. |
Significant revenue increase. |
Not estimated. |
| 1997 |
HE 225/1996 vp |
Decreasing the energy costs of industry and increasing competitiveness. |
Abolishing carbon taxes for electricity production, introducing electricity tax. |
Significant increase in tax revenue. |
Increase in carbon emissions. The increase was not estimated to be significant. |
| 1998 |
HE 194/1997 vp |
Subsidy renewable energy and energy with lower carbon intensity. |
Tax subsidy for renewable energy production. |
Significant increase in tax revenue despite new tax subsidies. |
Increased competitiveness of renewable energy production and natural gas. Possible long-term reduction in carbon emissions. |
| 1998 |
HE 84/1997 vp |
Increasing the competitiveness of the fishing industry. |
Abolishing fuel taxes for fishing boats. |
Small loss of tax revenue. |
Only small negative environmental impact. |
| 1998 |
HE 206/1998 vp |
Increasing the competitiveness of greenhouse farming. |
New tax subsidy for greenhouse farming. |
Small loss of tax revenue. |
Not estimated. |
| 1999 |
HE 55/1998 vp |
Increasing energy taxes in order to finance cutting down revenue taxes. |
Increase in all tax levels. New tax subsidies for district heating and wind power. New tax subsidies for the energy-intensive industry. |
Significant increase in tax revenue. |
Possible long-term reduction in carbon emissions due to their increased competitiveness. |
| 2003 |
HE 130/2002 vp |
Increase energy tax subsidies to cover deficits. |
Increased renewable energy tax subsidies. Significant tax level increases. |
Significant increase in tax revenue. |
Possible reduction in energy demand growth and carbon emission growth. Increase in renewable energy production. |
| 2005 |
HE 37/2005 vp |
Keep peat competitive despite EU ETS. |
Removing all taxes from peat. |
Small loss of tax revenue. |
A small increase in carbon emissions. (Disputed at the time, peat emissions are extremely significant in the 2020s). |
| 2006 |
HE 56/2006 vp |
Subsidizing agriculture. |
New energy tax subsidy for agriculture. |
Small loss of tax revenue. |
Small negative environmental impact. |
| 2006 |
HE 120/2006 vp |
Increasing industry competitiveness despite the EU ETS. |
Decreasing industry energy taxes, removing tax subsidies from competitive renewable energy sources. |
Medium-sized loss of tax revenue. |
No significant environmental impact as the EU ETS had just increased electricity prices. Smaller decrease of carbon emissions than in the base scenario. |
| 2007 |
HE 61/2007 vp |
To raise tax levels. |
Increasing tax levels. |
Significant increase in tax revenue. |
Small positive environmental impact as emissions would grow slower. |
| 2009 |
HE 185/2008 vp |
Subsidize agriculture. |
Increase in tax subsidies. |
Small loss of tax revenue. |
The small negative environmental impact that was compensated in other sectors. |
| 2010 |
HE 147/2010 vp |
Increasing energy taxation to be more carbonbased. |
Abolishing base tax and taxing only energy and carbon contents. |
Significant increase in tax revenue. |
Significant greenhouse gas emission reduction in traffic and heating. No change in agriculture. |
| 2010 |
HE 152/2010 vp |
Promoting renewable energy production. |
Starting new feed-in tariffs for renewable energy production. |
Moderate costs to the state. |
Possibility to achieve 20-20-20 goals. |
| 2011 |
HE 53/2011 vp |
Increasing taxes, decreasing carbon emissions, and increasing the use of sustainable biofuels. |
Taxes were increased, and tax subsidies from carbon components of tax were abolished. New tax subsidy for sustainable biofuels. |
A moderate increase in tax revenue. |
Decrease in carbon emissions. |
| 2011 |
HE 129/2011 vp |
Increasing the competitiveness of energyintensive industries. |
Increasing tax subsidies by making more industries eligible for aid. |
Moderate costs to the state. |
No estimated increase in carbon emissions as most of the subsidy receivers were already within EU ETS. |
| 2012 |
HE 26/2012 vp |
Making biofuel tax subsidies compatible with the EU state aid regulation |
Taking account life-cycle emissions in carbon taxation. |
No effect. |
No effect. |
| 2013 |
HE 91/2012 vp |
Increasing the significance of carbon components in energy taxation. |
Increasing carbon tax component and decreasing energy tax component. |
Small loss of tax revenue due to tax subsidies. |
Making carbon more costly and thus decreasing its usage in other than ETS sectors. |
| 2014 |
HE 110/2013 vp |
Increasing tax revenue. |
Increasing taxes on traffic fuels and electricity. |
A moderate increase in tax revenue. |
Increasing competitiveness of biofuels and decrease in energy usage. |
| 2013 |
HE 178/2013 vp |
Increasing data centre competitiveness. |
Making more industries eligible for electricity tax subsidies. |
Small loss of tax revenue. |
Increasing energy usage and a possible increase in carbon emissions if renewable energy capacity growth would not enough. |
| 2015 |
HE 128/2014 vp |
Increasing tax revenue, increasing peat and biomass usage in heating. Subsidize agriculture. |
Increasing carbon taxes. Decreasing peat energy taxation. Removing mining industries from energy tax subsidies. |
A small increase in tax revenue. |
Increasing competitiveness of renewable energies and especially energy usage. Possible decrease in energy usage. |
| 2015 |
HE234/2014 vp |
Increasing peat competitiveness. |
Increasing tax subsidy given to peat. |
Small loss of tax revenue. |
Estimated carbon emission reduction (disputed). |
| 2015 |
HE 349/2014 vp |
Promoting small-scale electricity production. |
Leaving bigger installations outside the electricity taxation. Making the administrative process easier. |
Very small loss of tax revenue. Possibly bigger losses in the future as small-scale production become more common. |
A small increase in small-scale renewable energy production. |
| 2015 |
HE 350/2014 vp |
Removing tax subsidies from fossil fuels. |
Removing tax advantages given to LPG. |
A small increase in tax revenue. |
No major environmental impact due to lack of alternatives. |
| 2016 |
HE 359/2014 vp |
Increasing peat competitiveness. (even more) |
Increase tax subsidy given to peat. |
Small loss of tax revenue. |
Estimated carbon emission reduction (disputed). |
| 2016 |
HE 34/2015 vp |
Increasing tax revenue. Subsidize the mining industry. |
Increasing carbon component of heating fuels. Giving mining industries eligibility for lower electricity taxes and electricity tax subsidies. |
A moderate increase in tax revenue. |
Increase in the competitiveness of biofuels. Increased carbon steering. |
| 2017 |
HE 136/2016 vp |
Covering deficits and financing tax cuts. |
Increase in carbon and energy taxation. |
A large increase in tax revenue. |
Decrease in carbon emissions. Increase in the competitiveness of renewable energy. |
| 2018 |
HE 138/2017 vp |
Increasing tax revenue. |
Increase in carbon and energy taxation. |
A moderate increase in tax revenue. |
Decrease in energy usage and carbon emissions. Increase in the competitiveness of renewable energy. |
| 2019 |
HE 191/2018 vp |
Making the whole system more compatible with EU state aid legislation. Increasing carbon steering in heating. Subsidizing agriculture. Increasing electricity storages. |
Taking life-cycle emissions in carbon taxation into account. Taxing only the carbon contents of combined heating and electricity. |
A small increase in tax revenue. |
Minor carbon emission reductions in district heating. |
| 2020 |
HE 66/2019 vp |
Increasing tax revenue. |
Increase in carbon and taxation on traffic fuels. |
Major increase in tax revenue. |
About 1,2 to 1,4% reduction in fuel usage from base scenario, meaning 0,7% decrease. Possibly promote electric cars. |
| 2021 |
HE 144/2020 vp |
Removing some environmental subsidies not related to GHG emissions |
Removing tax subsidies from paraffin diesel. |
Major increase in tax revenue. |
About 0,2 to 0,9 reduction to fuel usage from base scenario, meaning 0,1 to 0,3 reduction in fuel usage. |
| 2021 |
HE 167/2020 vp |
Increasing competitiveness, increasing tax revenue and decreasing GHG emissions. |
Removing tax subsidies from energy-intensive industries, decreasing industry electricity tax to EU minimum and increasing energy taxes on certain heating fuels. |
A moderate increase in tax revenue. |
Increase electrification in industry. Increase the competitiveness of renewable energy products. Decrease usage of fossil fuels. |
| 2021 |
HE 144/2021 vp |
Creating a price floor mechanism for peat due to taxation. Subsidizing peat usage in order to make the transition easier. |
Price adjustments by taxation for peat if EU ETS price would be too low. Making usage of peat in small installations tax-free. |
Small loss of tax revenue if ETS price would not lower. |
A small increase in carbon emissions in the future compared to the base scenario. A small decrease in carbon emissions in the scenario where the EU ETS price drops. |
