Total-loss lubricants made subject to the general tax on polluting activities (TGAP)

Article 33 of the 2008 Finance Act extends the general tax on polluting activities (TGAP) on lubricating oils and preparations to so-called total-loss lubricants, which cannot be recovered after use: two-stroke engine oils, greases used in open systems, chainsaw oils, and mould-release and formwork oils. Biodegradable, non-ecotoxic lubricants of renewable origin meeting the EU Ecolabel criteria are exempt. The provision comes from a Senate amendment tabled by Charles Revet.