€100 fuel allowance: how does it work?

Government to limit the effects of rising fuel costs and protect the purchasing power of the French €100 special assistancein favor of means-tested, professional people to use their car to commute to or from work. This aid, whose legal regime is determined by Decree No. 2023-2 dated January 2, 2023, is paid by the General State Finance Department.

Beneficiaries can apply in a special form until February 28: https://ict.impots.gouv.fr.

100 euros equates to a reduction of more than 10 centimeters per liter over a year for an average car driver (12,200 km per year with a car consuming 6.5 litres/100km).

What conditions must be met to benefit from the fuel allowance?

To benefit from the fuel allowance, you must meet all of the following conditions:

  • Must be established in the French capital, Mayotte, Guadeloupe, Guyana, Martinique or Réunion before 2021 and resident in France for tax purposes (in accordance with the provisions of Article 4 B, paragraph 1 of the general tax code);
  • to be at least 16 years old By December 31, 2021;
  • They announced operating income as income for 2021 shown in one of the following sections of the income tax return:
    • wages and salaries or similar income (excluding unemployment and early retirement);
    • industrial and commercial interests (BIC) micro-entrepreneurs or professionals;
    • non-commercial benefits (BNC) micro-entrepreneurs or professionals;
    • agricultural profit (BA);
  • refers to tax farms reference tax revenue per unit With respect to income for 2021 Less than or equal to €14,700 ;
  • Not liable for wealth tax (WIT) for 2021;
  • use a transportation for professional purposes (including round trip) is regularly insured.
    This vehicle can be two, three or four wheeled, thermal and/or electric.
IMPORTANT : The applicant cannot get only one allowance. The same vehicle cannot cause multiple compensations. On the other hand, it will possible for the same tax family to benefit from the assistance as much as it entersassets using different vehicles.

Example: A qualifying household with 4 cars and 3 assets may have 3 helpers (but not 4). A qualifying household with 1 car and 2 assets can have 1 helper (but not 2).

How to know your reference tax income per unit?

Your reference tax income for 2021 and the number of shares in your household will be shown on your last income tax notice, which was issued to you in most cases in August or September 2022 (and is also available in your personal location, which can be accessed with funds). gouv.fr).

You must divide your reference tax income by the number of shares in your household, information also available on your tax notice for 2021 income, to check that you do not exceed the limit of €14,700 per share.

Helpful information is on the first page of your review:

description of the position of the reference tax income and the number of shares in the income tax notice

In this example, the taxable income per unit is €13,353 (€40,059/3).

What if I don’t have my 2021 income tax notice yet?

If you haven’t received your 2021 income tax notice yet, don’t forget to check if it’s available in your personal area at impots.gouv.fr.
Otherwise, it is possible that your opinion is still being prepared, for example because you filed your tax return late.
You can then contact your personal tax office.

What types of vehicles are eligible for the fuel allowance?

To benefit from the fuel allowance, a car used for professional purposes must:

  • to be regularly insured;
  • must be two-, three- or four-wheeled, thermal and/or electric;
  • must not fall into the following categories: heavy motorized quadricycles, agricultural vehicles (such as tractors or quads) and heavy goods vehicles;
  • fuel costs must not be a company or service vehicle paid by the employer.

It is not necessary to own a car. Thus, it is quite possible to claim fuel allowance in the case of regular use of a relative’s vehicle for professional purposes. Company cars or long-term rental cars are also eligible.

Use of a vehicle for professional purposes without a license allows you to claim a fuel tax. On the other hand, if you use a bicycle (electric or not), electric scooter, gyroscopic vehicle for your professional trips, it is not possible to claim fuel allowance.

When and how to claim fuel allowance?

You can request a fuel reserve using a special form: https://ict.impots.gouv.fr.

You must apply Until February 28, 2023.

If you do not have access to the online services, you can contact the national telephone number provided to you to submit your inquiry (see ‘Who should I contact with questions’ below).

Some very specific situations may require you to contact DGFiP services to finalize your fuel reimbursement application.
These are the following situations:

  • If you have a complaint regarding the taxation of your income for 2021 that may lead to a decrease in your tax income and is not yet the subject of a decision by the tax authorities;
  • If you were an international civil servant in 2021 and met the income conditions to benefit from the fuel allowance.

What is the amount and payment method of fuel allowance?

The fuel fee is 100 euros. It will be paid by transfer to a bank account known to the tax authorities for your income tax (the transfer will be labeled “DAMAGE.FUEL” on your bank statement).

If the tax authorities do not have your bank details for tax purposes, you must enter them via “manage direct debit at source” in your secure location at impot.gouv.fr.

If you have not yet created your personal space on impots.gouv.fr, you can refer to this page.

What documents and information do I need to prepare before submitting my application?

To fill out the fuel payment application form:

How am I informed about the processing of my application and the payment of compensation?

If you entered your email address when filling out the request form, you will be notified by email about the progress of your request:

  • you will receive a confirmation message that your request has been taken into account;
  • you will be informed about the payment of compensation.

If your request is denied, you will also be notified by email and the reason for the denial.

If you have not provided an email address, you will be able to check the progress of your request using the tracking number that will be provided to you after confirming your request.

What if I have a question?

To assist you with your fuel allowance procedures, From January 16, 2023you can Contact 0 806 000 229 (free service + call cost), available Monday to Friday from 8:30 AM to 7:00 PM.

You can also contact your nearest “France Services” (found here) or your personal tax office.

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