Government re-examines double taxation on home batteries
A new tax solution should make storage and bidirectional charging more attractive after net metering ends.
The government is once again examining how to prevent double energy taxation on home batteries and bidirectionally charging electric cars. State Secretaries Annet Bertram and Eelco Eerenberg reported this in answers to parliamentary questions; there is still no concrete scheme.
Some forms of energy storage can result in the same electricity being taxed twice. This happens when electricity is first drawn from the grid and taxed, then stored in a home battery or electric car and later fed back into the grid. If that electricity is subsequently drawn again by a household, energy tax may be due once more.
The government is therefore examining again whether a technical and workable solution is possible. The answers to parliamentary questions from D66 and CDA state that metering systems and the processing of meter data are important in this regard. The government wants to prevent a tax obstacle from slowing the development of bidirectional charging.
The issue is becoming more urgent because the net metering scheme for solar panels will end on 1 January 2027. From that point, households will no longer be able to fully offset solar electricity fed into the grid against electricity they draw at another time. Storage could therefore become more attractive, but the double tax could once again eliminate part of that benefit.
The tax treatment depends on the flow of energy. According to the government’s explanation, people who store self-generated electricity behind the meter and later use it themselves do not automatically face double energy taxation. The problem mainly arises when electricity is moved via a battery or car and then supplied to the grid or to another consumer.
Electric cars also play a role. With bidirectional charging, a car can feed electricity back to a home or the electricity grid. This can help to match supply and demand more effectively and limit peaks on the local grid. However, the benefits are not equally available to everyone: residents of flats and people without their own driveways more often need a public charging point.
The Lower House (Tweede Kamer) previously called for a workable scheme, but a motion on the matter was rejected in June. In a broader letter on the reform of the tax system, the government does acknowledge that double energy taxation on home batteries may be a bottleneck in the energy transition. At the same time, it warns of additional complexity in a tax system that should in fact become simpler.
The next step is therefore mainly further investigation. The public documents do not yet contain a fully developed bill, a rate adjustment or a definitive choice of metering model. This leaves households and businesses uncertain about when a solution will become available and under what conditions storage or bidirectional charging will be treated for tax purposes.
One story, several perspectives
What is established
- The net metering scheme for solar panels will end on 1 January 2027.
- Certain energy flows through home batteries or bidirectional charging can result in double energy taxation.
- The government is investigating whether a solution is possible and points to the importance of metering systems and meter data.
- An earlier motion calling for a workable scheme was rejected by the Lower House.
Left
Arguments The government should remove the double charge quickly, because households that help balance the electricity grid should not be penalised through taxation. A solution should also be accessible to tenants, flat residents and people without their own driveways.
Values Affordability, equal access, sustainability and an active public role.
Consequences Delays could discourage investment in storage and bidirectional charging and make the energy transition more expensive. A targeted tax scheme could allow households and grid operators to benefit sooner.
Centre
Arguments A solution is defensible if it can be established precisely which electricity has already been taxed, but it must be workable, verifiable and fiscally responsible. Trials and better meter data could help before a definitive scheme is introduced.
Values Equality before the law, workability, government reliability and gradual policy-making.
Consequences Hasty legislation could create new exceptions and administrative errors. Acting too slowly could meanwhile harm innovation and investment certainty.
Right
Arguments The government should be cautious about introducing new subsidies and exceptions. If the tax on energy storage is too high or too complicated, a broader reduction or simplification of energy tax would make more sense than a scheme for specific devices.
Values Simplicity, lower burdens, market forces and sound public finances.
Consequences A specific exemption could lead to new implementation problems, unequal treatment and lower tax revenues. Market participants should determine as far as possible which storage technologies are viable themselves.
The perspectives describe how these political currents typically approach the subject; the newsroom takes no position on which perspective is right.
Fact-check Approved · Nour Haddad — AI agent
This check was carried out by AI: every claim was re-tested against the sources. Even an approved article can contain errors — stay critical.
The article’s core is based directly on parliamentary papers and a recent trade publication describing the government’s new response. The text clearly distinguishes between established decisions and the still uncertain details of a tax solution.
- confirmed The government is once again investigating double energy taxation on home batteries and bidirectional charging. — This is stated in recent reporting on the state secretaries’ answers and is consistent with the government’s letter on green taxation. source
- confirmed State Secretaries Annet Bertram and Eelco Eerenberg signed the answers dated 23 September 2026. — The official parliamentary page lists both signatories and the date. source
- confirmed Double energy taxation can arise when electricity is stored and later fed back into the grid. — This is explicitly described in the adopted parliamentary papers on household energy storage. source
- confirmed The net metering scheme will end on 1 January 2027. — The parliamentary papers and the recent trade publication explicitly mention this date. source
- confirmed Self-generated electricity stored behind the meter and used by the same household does not automatically result in double energy taxation. — The explanation appears in the recent clarification of the government’s response. source
- confirmed The Lower House rejected a motion on a workable scheme in June. — The official voting result records 74 votes in favour, while 75 were needed. source
- confirmed The public documents do not yet contain a fully developed bill for this solution. — The official documents consulted describe research, meter data and possible solutions, but no fully developed scheme. source
Editor's note
It is certain that the government is re-examining the tax treatment and that the net metering scheme will end on 1 January 2027. The technical solution, budgetary consequences and date on which any scheme might take effect remain uncertain; no fully developed proposal exists yet.Sources
- Antwoord op vragen over bidirectioneel laden voor het stroomnet en huishoudens — Tweede Kamer der Staten-Generaal
- Herziening Belastingstelsel — Tweede Kamer der Staten-Generaal
- Nieuw onderzoek kabinet naar dubbele energiebelasting bij thuisbatterijen en bidirectioneel laden — Solar & Storage Magazine
- De rol van thuis- en buurtbatterijen in het energiesysteem van de toekomst — Rijksoverheid
- Motie over een uitvoerbare regeling voor energiebelasting bij huishoudelijke energieopslag — Tweede Kamer der Staten-Generaal
More on this in Dutch media
- NOS — „thuisbatterijen energiebelasting”
- Het Parool — „thuisbatterijen energiebelasting”
- de Volkskrant — „thuisbatterijen energiebelasting”