Partial refund of domestic consumption tax on heating oil and natural gas for farmers (2008 purchases)

Article 19 of the 2009 Finance Act grants farmers (persons referred to in section IV of Article 33 of the 2005 Finance Act) a partial refund of the domestic consumption tax on heating oil, heavy fuel oil and natural gas bought between 1 January and 31 December 2008: €5 per hectolitre of heating oil, €1.665 per 100 kg net of heavy fuel oil and €1.071 per megawatt-hour of natural gas. A decree sets the conditions and deadlines for claims.