Partial refund of excise duties on diesel, heavy fuel oil and natural gas for farmers (2005 purchases)

Article 5 of the 2005 Amending Finance Act grants farmers (persons referred to in Article 33 IV of the 2005 Finance Act) a partial refund of the domestic consumption tax on diesel used under conditions of use and on heavy fuel oil, and of the domestic tax on natural gas. The refund is €4 per hectolitre of diesel bought from January to August 2005 and €5 per hectolitre from September to December 2005, €0.925 per 100 kg of heavy fuel oil and €0.71 then €0.95 per thousand kWh of natural gas. Claims are sent to the services designated by decree; those filed in 2005 may be paid the same year.