Temporary aid for businesses heavily charged by the drinking water consumption levy (2025-2027)
Decree No. 2026-391 of 22 May 2026 creates temporary, tapering aid, paid by the water agencies and water offices, for businesses liable for the drinking water consumption levy (Article L. 213-10-4 of the Environment Code) whose charge is high relative to their value added. Where the average annual volume of drinking water billed in 2023, 2024 and 2025 multiplied by the levy rate for the year exceeds 0.3% of value added (2024 value added for 2025 and 2026, 2025 value added for 2027), the aid equals the full excess for 2025, two thirds for 2026 and one third for 2027. The aid is subject to the de minimis ceiling (Regulation (EU) 2023/2831).
Measure originators
No official estimate found for this measure.
Measure impact
Businesses concerned had to declare their volumes and value added to the water agency of their head office by 31 July 2026 for 2025 and 2026, with payment by 15 October 2026; for 2027, the declaration is due before 1 March 2027 and payment by 15 May 2027.
Official references
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Entry into force
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Entry into force
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