Natural resource tax to cover fuel filters in Latvia from 2027

The Latvian government on Friday, 6 November, supported amendments to the Natural Resource Tax law. From 1 January 2027, the tax is planned to apply to internal combustion engine fuel filters as well. The bill was prepared by the Ministry of Climate and Energy.

Filters

From 2027, oil and fuel filters are to be taxed at the same rate of 1.32 euros per kilogram. Oil filters were previously taxed at 0.33 euros per piece, but the tax will now be calculated by weight. The ministry explains that oil filter sizes differ between vehicles, so weight is a more suitable basis. Fuel filters have so far had no appropriate waste management requirements. According to the explanatory note, around 254 tonnes of oil filters and 377 tonnes of fuel filters are sold in Latvia each year separately from vehicles.

Batteries and solar energy

Batteries will be classified by use rather than chemical composition, to comply with the EU Batteries Regulation. The rates are: industrial batteries, including stationary battery energy storage systems (BESS), 2 euros per kilogram; electric vehicle batteries 0.25 euros; portable and light means of transport batteries 11 euros; and starter, lighting and ignition batteries 0.74 euros per kilogram. The note says the current system creates unequal competition for BESS projects compared with Lithuania, where the battery rate is 0.22 euros per kilogram.

Solar power plant panels, inverters and stationary BESS can be exempt from the tax if their waste management is ensured. When equipment is sold, the ministry's subordinate agency must be informed of the ownership change, and the new owner must register with it or sign a contract with a hazardous goods waste manager.

Other changes

For fishing gear containing plastic, where no extended producer responsibility scheme applies, tax will be calculated only on the weight of the plastic parts; the rate stays at 4.80 euros per kilogram. The Road Traffic Safety Directorate will have to give the State Environmental Service data on registered vehicles and tyre tax exemptions, which total about four million euros a year. Sand and sand-gravel will be merged into one tax object, and benzo(a)pyrene and benzene will be explicitly listed in the air pollution rate table.