Tax decreaseEndedEnergy excise dutiesNational

Partial refund of the domestic natural gas tax for greenhouse growers (second half of 2004)

Article 3 of the 2004 amending Finance Act allows operators of agricultural greenhouses heated with natural gas to obtain, on request, a refund of the domestic consumption tax on natural gas (Article 266 quinquies of the Customs Code) for quantities delivered between 1 July and 31 December 2004, at €0.71 per thousand kilowatt-hours. Only operators actually subject to the tax in 2004 qualify; the application procedure is set by decree. The article results from a government amendment.

Measure originators

InitiatorGVT

Jean-François Copé

Gouvernement

Amount

€0.71/MWh

Impact on public finances

Costs €750k (one-off)2005 estimate · State

Source of the estimate: Sénat, rapport n° 114 (2004-2005) de M. Philippe Marini, tome I, article 2 bis (devenu article 3) (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 July 2004

Measure impact

Greenhouse growers heating with natural gas were refunded €0.71 per megawatt-hour delivered in the second half of 2004, about 60% of the tax according to the Senate report.