Higher waste TGAP rates in 2021 (landfill €54/t, incineration €20/t)
Article 24 of the 2019 Finance Act sets a multi-year path for the rates of the general tax on polluting activities (TGAP) on non-hazardous waste (Article 266 nonies of the Customs Code). On 1 January 2021, the rate for 'other authorised' landfill facilities rises from €42 to €54 per tonne and the rate for 'other authorised' thermal treatment (incineration) facilities from €15 to €20 per tonne. Other rates also rise, for instance from €152 to €164 per tonne for unauthorised landfills and from €25 to €37 for those recovering more than 75% of captured biogas.
Measure originators
No official estimate found for this measure.
Measure impact
Operators of landfill and incineration facilities pay more per tonne of waste received in 2021; in practice the increase is passed on to the local authorities responsible for waste management and to household waste charges.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel