‘Multi-Year Return Programme’ announced, what happens to truck tax net proceeds?

THE HAGUE – On October 4, the ‘VWH Multi-Year Reduction Program 2026-2030’ was sent to the House of Representatives. This package of measures describes how the net income from truck tax is used to make the Dutch transport sector more sustainable and innovative. Consider subsidies for purchasing zero-emission trucks and charging stations at companies, building hydrogen filling stations, and making transportation more efficient.

Truck tax

The Netherlands will introduce a truck tax in 2026. Zero-emission trucks get a big discount on the rate. For example, the government is promoting the use of emission-free trucks, which reduce CO2 emissions from freight transport.

The net money from the tax goes to the Dutch transport sector to make it more sustainable and innovative. This return of the income from the lorry tax through subsidies to entrepreneurs (transport) is called the ‘refund’.

Subsidy scheme

From 2026 to 2030, more than €1.6 billion will be available for sustainability and innovation in the transport sector. The ‘Multiannual Reduction Program 2026-2030, sustainability and innovation of the transport sector’ consists of the following five steps:

1. Purchase Subsidy Scheme for Zero-Emission Trucks (AanZET)
   AanZET reimburses part of the extra costs for a new zero-emissions truck. The subsidy is a percentage of the selling price of the truck and depends on the category of the vehicle and the size of the company.
2. Subsidy scheme for private tax infrastructure at companies (SPriLa)
   SPriLa reimburses part of the costs for advice or construction of cost infrastructure. Entrepreneurs can also apply for a subsidy for batteries, as storage in batteries can sometimes offer a solution if there is a shortage of grid capacity.
3. Hydrogen in Mobility (SWIM) subsidy scheme
   SWIM provides subsidies for the purchase of hydrogen vehicles and the construction of hydrogen filling stations. The scheme encourages partnerships between hydrogen filling station operators and carriers.
4. Electric Road Systems (ERS) Project
   ERS makes it possible to cut electrical loads through overhead lines while in motion. The ERS Project investigates whether ERS can be more than truck loading.
5. Promoting innovation and efficiency in the logistics chain (SILK)
   Logistics efficiency can be increased by making better use of the full loading capacity (in tonnes) and/or by driving less with an empty truck (in volume). This scheme consists of six different steps that increase the efficiency of the logistics chain.

Tuning

The multi-year program was designed after consultation with the transport parties evofenedex, Transport and Logistiek Nederland (TLN) and VERN. So they support this program.
In addition, many other stakeholders have been involved in developing the multi-year programme. These included market parties, social organizations, scientific and knowledge institutions, and government agencies. Finally, there was an internet consultation, in which everyone was able to respond to the draft multi-year programme.

Start in 2024

At the request of the House of Representatives and the department of transport, the cabinet started providing subsidies from the return stream this year, so that entrepreneurs do not have to wait until 2026. This was made possible by borrowing money from the Transfer Fund, which is then reimbursed from the truck tax proceeds.

RAI Royal Society Response

The Royal RAI Society is very pleased that the new cabinet is maintaining the Multi-Year Cost Reimbursement Program and sees this as an important step towards stability for the sector.

“This is a much-needed development for the Dutch transport sector,” said Frits van Bruggen, General Chairman of the RAI Association. Up to 2030, subsidy budgets are now expected that the sector can apply for. This means more guidance for companies with sustainability plans.

“This program allows companies to invest in zero-emission trucks, charging stations, and building hydrogen filling stations. There is a lot of pressure on the sector to be more sustainable, and without this financial support it is not possible to make the high investments.”