Agricultural off-road diesel: 50% advance on the excise refund
Decree No. 2024-76 of 2 February 2024 allows farmers and foresters to request an advance equal to half of the partial excise refund received for the previous year's purchases. The advance is deducted from the following refund. Decree No. 2024-1198 of 21 December 2024 limits the scheme to quantities bought in 2024, since the reduced rate can be applied at purchase from 1 July 2024.
Measure originators
No official estimate found for this measure.
Measure impact
In 2024 farmers and foresters could receive, together with their refund for 2023, an advance of 50% of that amount, reducing the cash they had to lay out for diesel excise. Any negative balance must be repaid by 31 December 2025.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Publication in Official Journal
Entry into force
Immédiate ou à la date prévue