Ceiling of the tax on plant protection products raised from 0.3% to 3.5% to fund the pesticide victims compensation fund

Article 70 of the 2020 Social Security Financing Act creates a compensation fund for pesticide victims and raises from 0.3% to 3.5% of turnover the ceiling of the tax paid by holders of marketing authorisations for plant protection products (Art. L. 253-8-2 of the Rural Code). The actual rate is set by order of the Agriculture and Budget ministers; the additional yield goes to the fund. The article enters into force on 1 January 2020.