To ensure that companies save energy, the cabinet has introduced both an obligation and several subsidies. In most cases, this works well, but sometimes companies receive subsidies for actions they were already obliged to take. This is the conclusion of the Netherlands Court of Audit today in the report Stimulating or Obligating Energy Saving?
The energy saving obligation has existed since 1993 and is the main instrument of the Minister of Climate and Sustainable Growth (KGG) to require companies and institutions to save energy. If they use a lot of energy or gas, they are obliged to implement energy-saving measures that pay for themselves within 5 years. In 2024, research by the Court of Audit showed that the Minister of KGG was insufficiently informed about the extent to which the obligation actually leads to energy savings. The expected energy savings were probably not achieved, partly because the minister did not know which companies fell under the obligation.
€ 1.2 billion subsidies and tax schemes
In addition to the energy saving obligation, which applies to approximately 107,500 companies and institutions, the cabinet stimulates all Dutch companies and institutions with at least 17 subsidies and tax schemes to implement energy-saving measures and reduce CO2 emissions. At least € 1.2 billion was spent on this in 2024.
For 11 of the 17 schemes, measures have been taken to prevent overlap with the obligation. This can be done by limiting the target group, excluding certain measures, or formulating technical conditions, so that overlap hardly occurs in practice.
For 4 incentive schemes, there was certainly overlap with the energy saving obligation: BOSA (for the construction of sports facilities), EG (for greenhouse horticulture), EIA (energy investment deduction scheme), and ISDE (for the sustainability of homes). The research shows that tax money was spent on saving measures that companies were already obliged to take because they pay for themselves within 5 years. This money was therefore not spent efficiently.
Over € 50 million
The exact amount of money involved cannot be precisely determined, mainly because the Minister of KGG does not know which companies fall under the energy saving obligation. The Court of Audit therefore made its own estimate of the financial overlap. The maximum amount peaked at 4.7% of expenditures in 2023, or a maximum of € 51.4 million overlap on nearly € 1.2 billion in expenditures and tax deductions. In other years, the maximum risk of overlap was lower.
Overlap with energy saving obligation is limited
In millions of euros
Board member Barbara Joziasse comments on the figures: “Overall, the financial overlap is relatively limited. In the year it was highest, 2023, for every € 21 there was 1 that overlapped with the energy saving obligation. In other years, this was less. But it still concerns inefficiently spent public money. The government should be careful with this. We therefore encourage the minister to resolve these inconsistencies.”