The ordinance regarding the incentive-tax on volatile organic compounds (VOCs) entered into force in 1998, and the tax has been levied from 2000 onwards.
Source: UNCSD Secretariat (2010) Questionnaire for the Member States on Experiences, Success Factors, Risks and Challenges with Regard to Objective and Themes of UN Conference on Sustainable Development (UNCSD)

The Swiss parliament approved an incentive tax on volatile organic compounds starting in 1999, and levied on both imported and domestically produced non-methane volatile organic compounds(NMVOCs). Since 1 January 2000, VOCs and products containing more than 3 per cent of VOCs have been subject to an incentive tax of 2 CHF per kilogram. This rate will be increased to 3 CHF from 2003 onwards. As a consequence, a total emissions reduction of 27,000 tonnes of VOCs is expected. The estimated tax revenue of 100 million CHF will be reimbursed to the population on a per capita basis.