VAT compensation fund (FCTVA): maintenance of forest fire defence infrastructure made eligible
Article L. 1615-1, I of the General Local Authorities Code is supplemented: expenditure on maintenance, safety work and keeping operational forest fire defence equipment and infrastructure (DFCI roads and tracks, water points, fuel breaks, crossings, passing and turning areas) would become eligible for the VAT compensation fund (FCTVA) for local authorities.
Measure originators
No official estimate found for this measure.
Measure impact
Municipalities and their groupings maintaining forest fire tracks and equipment would recover part of the VAT paid on that spending. No official cost estimate has been published.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 1 statement
« Leur efficacité dépend toutefois d’un entretien régulier, qui représente une charge importante pour les communes et leurs groupements. »
Translation: Their effectiveness, however, depends on regular maintenance, which is a heavy burden for municipalities and their groupings.
10 October 2026Amendment · assemblee-nationale.fr
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Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne