TGAP on household waste: scheduled increase in the landfill rate until 2015 and creation of an incineration rate
Article 29 of the 2009 Finance Act rewrites Article 266 nonies of the Customs Code. The general tax on polluting activities (TGAP) on household and similar waste received at an authorised landfill rises, for the basic rate, to €15 per tonne in 2009, €20 in 2010 and 2011, €30 from 2012 to 2014 and €40 from 2015, with reduced rates for certified (EMAS or ISO 14001) sites or sites recovering biogas. Unauthorised landfill is taxed at €50 per tonne in 2009, up to €150 in 2015. A TGAP is created on incinerated household waste: €7 per tonne in 2009 and 2010, up to €14 from 2013, with rates of €2 to €4 for certified or high-performance plants. The article also amends other components (total suspended dust, extraction materials) and allocates part of the revenue to ADEME. It enters into force on 1 January 2009.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Landfill and incineration operators, and in turn the local authorities responsible for waste, pay a higher tax per tonne. According to the Senate finance committee, additional revenue is expected to be €87 million in 2009 for landfill and €54 million in 2009 for incineration.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)