Question 21520 — taxes and duties

Summary

Ms. Monique Limon draws the attention of the Minister of State, Minister for the Ecological and Inclusive Transition, to the reduction of the TICPE for advanced biofuels based on flotation grease, composed of at least 30% methyl esters of fatty acids, in order to allow them to benefit from the same advantageous taxation already existing for type B100 biofuels. Since the energy transition law for green growth of 2015, it Priority should now be given to the development of advanced biofuels. Advanced biofuels are biofuels using raw materials that do not compete with food markets. They come in particular from waste, such as flotation grease, and their use allows maximum savings in greenhouse gas emissions. This is all the more true as their production uses, as is currently the case in Brittany, only renewable energy (biomass and recovery of waste energy) and recycled water. Currently, the physicochemical parameters required in France for advanced biofuels derived from flotation grease do not allow their use in captive fleets. Indeed, to be placed on the market, a biofuel must not only satisfy the criteria set out by the European standard EN14214, but must also meet national parameters, particularly on physico-chemical bases. The percentage of saturated fatty acids and the limit filterability temperature (TLF) (temperature below which the biofuel freezes) are part of these parameters. Thus, France considers that the biofuel must have a TLF of -10°C in B100. These parameters are only achieved by biofuels from rapeseed, which therefore benefit from tax relief (set out in article 265 of the customs code). This is discriminatory and blocking the production of advanced biofuels for French captive fleets. Indeed, advanced biofuels derived from flotation fats cannot meet the French parameters in TLF or % of saturated fatty acids (because they contain a share of animal fat), and they are therefore automatically excluded from TICPE relief for B100 and any other % of incorporation even though the latter are more costly to produce due to their origin. It would therefore be desirable to obtain the possibility of having a tax advantage also for lower incorporation percentages applicable to advanced biofuels. This advantage must also be accompanied by a relaxation of the decrees setting the values limits of the cold properties of biofuels. In view of these elements, she asks him to please clarify the Government's intentions regarding the possibility of further developing advanced biofuels, particularly from flotation grease, via the implementation of tax and regulatory measures.

Machine translation from French. The official text remains authoritative.

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