Scheduled increase in the pollution tax on fuels low in biofuels: 1.75% in 2006, 7% in 2010

Article 19 of the 2006 Finance Act rewrites Article 266 quindecies of the Customs Code: the additional general tax on polluting activities owed by petrol and diesel distributors is set at 1.75% in 2006, then increased by 1.75 points in 2007, 2.25 points in 2008, 0.50 point in 2009 and 0.75 point in 2010. The rate is reduced in proportion to the biofuels blended, as attested by certificates. In the overseas départements, the scheme only applies from 1 January 2010. The same article lowers the reductions of domestic consumption tax per hectolitre of biofuel (from €33 to €25 for vegetable oil esters, from €38 to €33 and from €37 to €33 for ethanol products) and creates new ones for additional products.