New aidEndedEnergy excise dutiesNational
2024 aid for small construction firms using non-road diesel
Decree No. 2024-761 of 8 July 2024 introduces aid of 5.99 euro cents per litre of non-road diesel (GNR) invoiced in 2024, paid by the tax administration to building and public works firms with no more than 15 employees.
Measure originators
InitiatorGVT
Bruno Le Maire
Gouvernement
Amount
20,000 €
Impact on public finances
No official estimate found for this measure.
Effective date
10 July 2024
Measure impact
Aid capped at €20,000 per business, for independent SMEs operating non-road machinery in the listed sectors (roads, earthworks, demolition, civil engineering…). Single application on impots.gouv.fr in the first quarter of 2025, with 2024 GNR invoices.
Official references
Law number: Décret n° 2024-761 du 8 juillet 2024
Official Journal: JORF n° 0162 du 9 juillet 2024
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
2 / 2 steps
Completed
10 July 2024Entry into force
Application
Immédiate ou à la date prévue
Entrée en vigueur le lendemain de la publication ; aide calculée sur le GNR facturé du 1er janvier au 31 décembre 2024
Completed
9 July 2024Publication in Official Journal
Publication
Publication au Journal officiel du Décret n° 2024-761 du 8 juillet 2024