FRANCE: Tax on Diffuse Pollution – Evolutions for 2019

The new list of substances concerned by the French tax on diffuse pollution has been published in the Order of 28 December 2018. The new list will apply by 1st January 2019.

As a reminder, concerned substances are those known for their human health or/and Environment hazards:

  • Acute toxicity for human, category 1, 2 or 3;
  • Specific target organ systemic toxicity, category 1 (single or multiple exposure);
  • CMR, category 1A or 1B;
  • Effects on or via lactation;
  • Environmental hazards (acute or chronic).

(Note: hazard classes/categories according to Regulation (EC) No. 1272/2008)

 

Besides, the French finance law for 2019 introduces a revision of the tax by 1st January 2019. The new rates will range from 0.90 to 9 euros / kilogram of substance while the current rates range from 0.90 to 5.1 euros. An additional rate is also defined for substances not meeting the approval criteria of Regulation (EC) No. 1107/2009 or for substances subject to the substitution scheme. This evolution is part of the French action plan on plant protection products and on a less pesticide-dependent agriculture. The tax on diffuse pollution is strengthened to encourage a reduction of the use of PPPs (in particular those with substances of concern) and to help financially for the transitions.

 

To download:

Order of 28 December 2018 modifying the Order of 22 november 2010 establishing the list of substances defined by Article R. 213-48-13 of the Environment code as regards the tax on diffuse pollution (in French)

Finance law No. 2018-1317 of 28 décember 2018 for 2019 (Article 234) (in French)

Explantory note MTES/DGALN/DEB – 20.11.2018 (in French)

 

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