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Table 3 The French draft legislation on the carbon tax and its amendment. Source (Harnay, Reme, 2012)

From: Carbon taxation in France: a failure compared with experience elsewhere in Europe? The case of road freight transport

Sector

Application

Compensation

Road haulage industry

Carbon tax and TGAP

Reduction in the TIPP from €39.19 to €34.67 per hectolitre, no compensation in the case of the TGAP

• First draft

Carbon tax

The reduction in the TIPP made it possible to refund 35 % of the carbon tax

• Amendment

Carbon tax

A payment of €100 million

• Second amendment

  

Agriculture

Gradual introduction of a carbon tax over a five year period

A direct credit of 75 %

Manufacturing

Exemption of those subjected to quotas, application in full for those not.

Households

Carbon Tax

Green cheques or tax credits (the sums of €46 for a single person, €92€ for a jointly taxed couple, were increased to €61 and €122 respectively for tax payers living in a municipality that lies outside the zone covered by urban public transport).