Enhanced Depreciation for Low-Emission Heavy Vehicles
Amount or advantage indicated: for vehicles acquired from 1 January 2019: additional depreciation of 20% for vehicles weighing between 2.6 and 3.5 tonnes; 60% for vehicles weighing between 3.5 and 16 tonnes; 40% for vehicles weighing more than 16 tonnes. The scheme can be combined with the bonus for buying electric or hydrogen industrial vehicles.
Helps companies buy low-emission heavy goods vehicles. The scheme is available until 31 December 2030. The public indicated in the catalogue is: companies subject to income tax or corporation tax.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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Who can apply
Companies subject to income tax or corporation tax.
Eligibility conditions
The detailed conditions are not specified in the available data. Confirm the eligibility criteria, exclusions and obligations with the managing body.
What the scheme covers
Purchase of vehicles with a gross vehicle weight of 2.6 tonnes or more running exclusively on: natural gas for vehicles (NGV), liquefied natural gas (LNG), biomethane fuel (bio-NGV and bio-LNG); “dual fuel type 1A”; ED95 fuel made of at least 90% ethyl alcohol of agricultural origin; electricity; hydrogen; B100 fuel made of 100% fatty acid methyl esters, where the engine is designed for exclusive and irreversible use of this fuel. From 1 January 2024, the exceptional deduction is extended to vehicles whose combustion engine has been converted to a battery-electric or hydrogen fuel cell powertrain (“retrofit”); the deduction is then based on the cost, excluding financial charges, of converting the engines of vehicles used in the business and recorded as fixed assets.
Amount and funding terms
For vehicles acquired from 1 January 2019: additional depreciation of 20% for vehicles weighing between 2.6 and 3.5 tonnes; 60% for vehicles weighing between 3.5 and 16 tonnes; 40% for vehicles weighing more than 16 tonnes. The scheme can be combined with the bonus for buying electric or hydrogen industrial vehicles.
How to apply
Consult the scheme’s official source and check the current application arrangements before applying.
Timeline
End date recorded in the catalogue: 31 December 2030. Check the current status, application period and any deadlines on the official page before applying.
Key facts
- Funder
- Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
- Type of funding
- Tax exemption
- Status
- Open
- Closes
- 31 December 2030
- Geographic scope
- All of France
Frequently asked questions
What is this aid for?
Helps companies buy low-emission heavy goods vehicles. The scheme is available until 31 December 2030.
Who can benefit?
Companies subject to income tax or corporation tax.
How much can be obtained?
For vehicles acquired from 1 January 2019: additional depreciation of 20% for vehicles weighing between 2.6 and 3.5 tonnes; 60% for vehicles weighing between 3.5 and 16 tonnes; 40% for vehicles weighing more than 16 tonnes. The scheme can be combined with the bonus for buying electric or hydrogen industrial vehicles.
Which costs are covered?
Purchase of vehicles with a gross vehicle weight of 2.6 tonnes or more running exclusively on: natural gas for vehicles (NGV), liquefied natural gas (LNG), biomethane fuel (bio-NGV and bio-LNG); “dual fuel type 1A”; ED95 fuel made of at least 90% ethyl alcohol of agricultural origin; electricity; hydrogen; B100 fuel made of 100% fatty acid methyl esters, where the engine is designed for exclusive and irreversible use of this fuel. From 1 January 2024, the exceptional deduction is extended to vehicles whose combustion engine has been converted to a battery-electric or hydrogen fuel cell powertrain (“retrofit”); the deduction is then based on the cost, excluding financial charges, of converting the engines of vehicles used in the business and recorded as fixed assets.
How do I apply?
Consult the scheme’s official source and check the current application arrangements before applying.
Official source
No official URL is available in our data for this grant.
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