Tax increaseEndedEnergy excise dutiesNational

Carbon component of €14.50 per tonne of CO2 in domestic energy consumption taxes in 2015

Article 32 of the 2014 Finance Act set, as early as 2013, the rates of domestic consumption taxes on energy products, natural gas and coal for 2014, 2015 and 2016, including a carbon component of €7 per tonne of CO2 in 2014, €14.50 in 2015 and €22 in 2016. On 1 January 2015, rates rose in particular from €42.84 to €44.82/hl for diesel, from €60.69 to €62.41/hl for unleaded petrol, from €5.66 to €7.64/hl for heating oil, from €1.41 to €2.93/MWh for natural gas used as fuel and from €2.29 to €4.75/MWh for coal.

Measure originators

InitiatorGVT
Bernard Cazeneuve
Gouvernement
InitiatorGVT
Pierre Moscovici
Gouvernement
Amount
14.5 €/t
Impact on public finances
Brings in 2.5 bn €/yrtotal cost of the scheme · 2015 estimate · State
Source of the estimate: Sénat, rapport général n° 156 (2013-2014), tome II, fascicule 1, commentaire de l'article 20 du PLF 2014 (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 2015

Measure impact

According to the Senate general report on the 2014 budget bill, total revenue from the carbon component was expected to reach €340m in 2014, €2.5bn in 2015 and €4bn in 2016; the Ministry of Ecology estimated its 2015 effect at €1.45 for a 50-litre tank of diesel and €28 a year on average for a gas-heated home. Rates for 2016 and later years are covered by other entries.

Official references

Law number: Loi n° 2013-1278 du 29 décembre 2013 (LF 2014), art. 32
Official Journal: JORF du 30 décembre 2013

Procedure timeline

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

100%
4 / 4 steps
Completed
1 January 2015

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Entrée en vigueur des tarifs 2015 intégrant une valeur de 14,50 € par tonne de CO2.
Completed
29 December 2013

Possible referral to Constitutional Council

Constitutional review

Décision de conformité / censure partielle

Décision du Conseil constitutionnel n° 2013-685 DC du 29 décembre 2013 sur la loi de finances pour 2014.
Completed
29 December 2013

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi n° 2013-1278 de finances pour 2014, publiée au Journal officiel du 30 décembre 2013.
Completed
25 September 2013

Council of Ministers

Internal validation

Validation interne

Actors
Pierre Moscovici, Bernard Cazeneuve
Présentation du projet de loi de finances pour 2014 en Conseil des ministres et dépôt à l'Assemblée nationale (projet n° 1395).