consumption of electricity and natural gas, storage for sustainable energy. This ODE is almost completely identical in structure and design to the energy tax: except for a tax reduction per connection that is in force in the EB but not in the ODE, the ODE follows the EB in all aspects. Therefore, the ODE can be regarded as an increase in the EB. The revenues from the storage for sustainable energy flow into the general budget. Because the budget for the SDE+ increases over the years to achieve the target for renewable energy in accordance with the Energy Agreement and the Renewable Energy Directive, the renewable energy surcharge to cover that increasing budget will be increased annually with a view to achieving a share of renewable energy of 14% in 2020 and 16% in 2023. The rates to be determined annually cover the expenses estimated for that year and tax households and companies for both 50%. With regard to households, the burden is equally divided between gas and electricity consumption and is linked to the slide between natural gas and electricity in the first bracket as defined in the 2016 Tax Plan.