May 17, 2022

What about the General Tax on Polluting Activities (TGAP)?

General Tax on Polluting Activities (TGAP) increase

The General Tax on Polluting Activities (TGAP) was provided in the 1999 Finance Act by pooling the five former taxes, and other mandatory levies earmarked to the environment and energy-mastering agency (ADEME). Its introduction aims at improving the incentive to protect the environment by applying the principle of « pay as you pollute » and deals with tonnage landfilled or incinerated.



A tax based on the polluter pays principle

The General Tax on Polluting Activities (TGAP) was established by Article 45 of the 1999 Finance Act.

In the case of waste, it relates to tonnage landfilled or incinerated. In particular, it must contribute to the respect of the “waste hierarchy” by increasing the cost of disposal, which is the least effective way of managing waste from an environmental point of view and thus promoting prevention, reuse, recycling, and recovery of waste.

This tax is also intended to encourage economic players to invest in sectors such as waste recycling, which will become increasingly important given the increasing pressures on raw materials. The TGAP is payable by operators of waste treatment facilities through storage and incineration.

The price is fixed annually and is expressed in euros per ton of waste received. There are modulations of taxes: they depend on the environmental performance of the installation concerned, the existence of environmental certification, or the transfer of waste by rail or river.

Provided in the 2009 Finance Act, the proceeds from the increase in the TGAP on storage and creating a TGAP on incineration are allocated to the waste policy support plan.

An essential part of carbon fiber composite is still mostly sent to landfills or incineration, an ecological and economic non-sense. And this is expensive since, in this case, the producer of these scraps pays the TGAP. And this one will significantly increase.

How much will TGAP cost if I don’t recycle my waste?

In 2025 the TGAP will increase from €18/t in 2022 to €25/t for incineration, from €45/t in 2022 to €65/t in 2025.

What solution to prevent rising waste costs?

There is no miracle recipe. The best way to avoid rising waste costs from 1 January 2021 is to reduce them as much as possible! Prevention, source sorting, recycling, etc. There are many solutions.
Fairmat provides a virtuous solution for carbon fiber composite.