Agricultural off-road diesel bought directly at the reduced rate of €3.86/hl
Until June 2024, farmers and foresters bought off-road diesel at the off-road diesel excise rate and were refunded the difference with the agricultural rate the following year. Decree No. 2024-605 of 26 June 2024 allows authorised distributors (Decree No. 2024-599 of the same day) to supply this diesel to registered farmers directly at €3.86/hl from 1 July 2024; the distributor pays the additional excise when supplying other customers. Farmers buying elsewhere keep the subsequent refund. Keeping the agricultural rate at €3.86/hl and dropping the increase planned by the 2024 Finance Act were written into law by Article 72 of the 2025 Finance Act (separate entry).
Measure originators
No official estimate found for this measure.
Measure impact
Farmers and foresters registered with customs (at least 10% of revenue from farming or forestry) no longer advance the difference between the off-road diesel rate (€24.81/hl in 2024) and the agricultural rate of €3.86/hl when buying from an authorised distributor, from 1 July 2024.
Official references
Sources
Procedure timeline
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Entry into force
Immédiate ou à la date prévue