Tax decreaseProposedEnergy excise dutiesNational

Reduced excise duty on electricity for charging electric heavy goods vehicles and a fossil kerosene contribution to fund synthetic fuels

A reduced electricity excise rate (€0.5/MWh instead of €26.35/MWh) would be created for charging fully electric road freight vehicles over 7.5 tonnes, subject to authorisation by the Council of the EU. The article would also create a support mechanism for synthetic aviation fuels, ultimately funded by a contribution from suppliers on fossil kerosene released for consumption in mainland France. It would extend the TIRUERT (incentive tax for renewable energy use in transport) until its replacement by the IRICC, by 1 January 2028 at the latest.

Measure originators

InitiatorEPR
Roland Lescure
Ensemble pour la République
InitiatorEPR
David Amiel
Ensemble pour la République
Amount
0.5 €/MWh
Impact on public finances
Would cost 16 m €/yr2027 estimate · State
Source of the estimate: PLF 2027 – Évaluations préalables des articles du projet de loi, p. 256 (Indirect official figure)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date
1 January 2027

Measure impact

HGV charging: cost of €16m in 2027, €25m in 2028 and €40m in 2029. Synthetic fuels: net cost estimated at about €650m over 10 years.

Official references

Law number: PLF 2027 (AN n° 3210), art. 24

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

67%
2 / 3 steps
Pending
20 October 2026

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

Vote solennel prévu à l'Assemblée nationale sur la première partie du projet de loi
Completed
7 October 2026

Committee examination

Parliamentary process

Amendements

Article adopté sans modification en commission des finances (première partie)
Completed
1 October 2026

Council of Ministers

Internal validation

Validation interne

Présentation du PLF 2027 en Conseil des ministres et dépôt à l'Assemblée nationale