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General Tax on Polluting Activities

The General Tax on Polluting Activities (TGAP) is formalised in the Customs code. Among all the divisions of the TGAP, only that relating to “operating permit and operation of industrial and commercial facilities” is the responsibility of the Inspectorate of classified installations. [1]

It is applicable to any operator of an industrial or commercial facility or public institution of industrial and commercial nature for which certain installations require a permit as per book V title 1 of the environmental code.

Tax collection is managed by the Regional Directorate for Industry, Research and the Environment’s (DRIRE) income account department.

3General Tax on Polluting Activities (TGAP) payable when issuing the permit (known as installation tax)3

It is payable by all operators.
The taxable event is the issue of the permit, i.e. :

  • initial permit (new installation or regularised status) ;
  • extension permit ;
  • renewal of a permit of limited duration (quarry and waste storage) ;
  • permit for a change of operator : quarry, waste storage, installations subject to public easements ;
  • permit of limited duration as per articles R512-36 and R512-37 of the environmental code ;
  • permit renewal.

Rates (01/07/2007) :

  • Artisan with two employees at the most : Euro 495.15
  • Other companies registered in the trades register : Euro 1,195.20
  • Other companies : Euro 2,492.85 [2]

3General Tax on Polluting Activities (TGAP) on operations3

The taxable event is the operation during a calendar year of an installation whose nature or volume poses specific risks to the environment. The installations concerned are defined in the appendix to article R.511-9 du CE (cf. article R 151-2 of the environmental code).

The general tax on polluting activities based on the operation of a facility, is payable as of 1st January each year, or subsequent to the start-up of the facility or sometimes the start-up of a new activity. In any case, the tax is payable for the entire year. It is payable by the individual or corporation operating the facility at this date.

In the case of closure of activity or a change in a facility likely to change its situation with regard to this tax, the operator must declare to the Prefect within one month of this event.
Should he fail to declare within this timeframe, the abovementioned services will estimate the tax due and add a late payment penalty as well as an additional tax stated in the general tax code. [3]

A multiplication factor between one and ten is defined by decree in Council of State for each activity subject to tax under article R.151-2 according to its nature and volume.
The tax amount effectively payable each year by the facility for each of these activities is equal to the basic rate (335 euros for EMAS or ISO14001 installations and 375,54 euros for other installations on 01/01/2007) multiplied by the factor. [4]

For other types of General Tax on Polluting Activities (TGAP), please consult Customs website.

[1] Customs code article 266, paragraphs 6 to 13

[2] Customs code articles 266, paragraph 9

[3] Customs code articles 266, paragraph 13

[4] Customs code articles 266, paragraph 9