According to the federations’ statement, the budget plan removes key support schemes for alternative energies, including favourable taxation and the “super-depreciation” allowance for low-emission vehicles. They say the move would penalise thousands of small and medium-sized hauliers who have invested in cleaner technologies such as electric trucks, bioNGV, B100, HVO, as well as charging and refuelling infrastructure and staff training.
“These investments, encouraged by public policies and European objectives, were based on a stable and transparent tax framework,” the organisations said. “Its sudden removal would render recent assets stranded and could force operators back to diesel engines, in contradiction with the State’s climate targets.”
End of B100 tax advantage confirmed in budget draft
The federations’ concerns are supported by the official budget annex on tax expenditures, which shows that the special excise rate for B100 biodiesel (“tarif particulier pour le B100”) will cease to apply after 2025. The scheme, costing the state about €148 million annually, disappears entirely from the 2026 budget.
Support for superethanol E85 remains but will fall from €501 million in 2025 to €360 million in 2026, while the smaller ED95 scheme continues unchanged.
At the same time, Article 13 of the Finance Bill refocuses the super-depreciation scheme so it applies only to zero-emission vehicles, namely electric and hydrogen trucks. Transitional fuels such as bioNGV and biodiesel will no longer qualify once the new rules take effect. A short grace period until 2027 is included “so as not to destabilise companies.”
Hauliers urge government to maintain current tax framework
The four federations are calling on the government to withdraw the measures affecting B100 and maintain the current fiscal framework for biofuels, which they say is “essential to secure the investments made.” They also urge continued cooperation on fleet electrification, particularly through the integration of depot charging infrastructure into the planned IRRIC investment scheme mentioned in the forthcoming DADUE bill.
The Finance Bill is expected to be debated in the National Assembly later this autumn. Unless amended, the proposed measures would end fiscal advantages for B100 as of 1 January 2026, reshaping the economics of biofuel-powered road transport in France.
