For fuel, the fishing sector is not required to pay a road levy that vehicles solely using the road system must but has been required to pay a carbon tax since 2010 (approximately ISK 1 188 (USD 10) per tonne of C02 in 2016). Figure 4.26 depicts FSE trends over time in Iceland. In the 2015-16 fishing year (beginning 1 September) the way the tax was levied changed. It is now paid when catches are landed, instead of being prepaid against allocated quota.