You are a local authority, an inter-municipal association or the operator of a waste-to-energy plant (UVE) and you recover your energy production. You are eligible for a reduction in the TGAP.
The government has set up tax relief mechanisms to encourage the recovery of energy produced by waste treatment plants.
They depend on the environmental performance of the facility concerned and the existence of environmental certification.
Seize the opportunity to add value to the energy you produce and benefit from a reduction in the General Tax on Polluting Activities!
In response to ecological and energy challenges, the authorities have introduced the General Tax on Polluting Activities (TGAP).
TGAP is payable by companies whose activities or products are considered polluting. It includes operators of landfill and incineration plants. Since 2009, it has applied to household waste incinerators (UIOM) for non-hazardous waste.
This tax on the taxe générale sur les activités polluantes 1, applied to incinerated non-hazardous waste, is determined annually according to the applicable rates for 2023 published in the Bulletin officiel des Finances Publiques-Impôts (BOI-BAREME-000039). This amounts to up to 15 euros for each tonne of waste incinerated. For local authorities, this tax represents up to €1,500,000 for an average unit capable of processing 100,000 tonnes/year. (¹ Circulaire du 27 avril 2020 Taxe Générale sur les Activités Polluantes NOR : CPAD2010745C)
The law provides for a sliding-scale tariff based on incinerated tonnage, if the local authority commits to an energy management system, to minimizing nitrogen oxide emissions, or to recovering up to 65% of the energy produced by the incinerator.
Energy performance is assessed each year according to a formula defined by the law. The installation of energy meters recognized by the customs authorities is designed to quantify the energy recovered by the site.
An incineration plant with an energy management energy management according toISO 50001, which limits its NOx emissions to 80 mg/l and can prove that it recovers at least 65% of the energy it produces, sees its tax reduced to €3/Tonne of waste incinerated.
For a 100,000 T/year incinerator, thesaving represents €1,200,000/year.
If your company valorizes its energy production in the form of heat (steam, hot water, etc.) or electricity, it must demonstrate a high level of performance to obtain the TGAP reduction.
All you need to do isidentify the processes that consume recovered energy, and install an approved energy metering solution.
The energy produced by a waste-to-energy plant is considered recovered if it is used for the following processes:
Installing an energy meter on your energy recovery for sale or self-consumption is the final step in proving an energy yield of 0.65 or more.
You can then benefit from a substantial reduction in your TGAP (Taxe Globale sur les Activités Polluantes).
For example: An incinerator operator proposes to the local authority the installation of an energy metering system to ensure that it recovers 65% of its steam production. The facility comprises three furnaces with a total capacity of 325,000 T/year.
With the implementation of an ISO 50001 energy management system, Nox emissions limited to 80 mg/l and the justification of 65% energy recovery, steam energy metering will generate savings of nearly €3,900,000.
Fuji Electric France supports you in your green policy and ensures the implementation of your energy performance (EP) metering plan.
We offer turnkey installation solutions, coordinating piping, electrical work and energy metering, while guaranteeing compliance with regulations and safety standards.
Fuji Electric France advises you during the design of the specifications, the installation phase, and during commissioning of the measurement equipment, guaranteeing you total compliance through a single point of contact. We guide you in setting up energy performance indicators, and provide software tools for real-time calculation and monitoring.
As specialists in instrumentation and energy metering, our experts will work with your technical departments to design, size and install your measuring instruments.
Our knowledge of regulations and the support and validation provided by certification bodies at every stage of the process guarantee compliance with transactional measurement standards (ISO5167, MID, etc.), the accuracy and inviolability of measurement systems, and compliance with the French customs code(articles 266 sexies to 266 quindecies).
At Fuji Electric France, we understand your organizational and time constraints, and we adapt our resources to your needs to guarantee short intervention times and optimal restarting of your installations.
Our knowledge ofindustrial automation integration and communication protocols enables us to ensure the compatibility of data transmission metering systems with your existing acquisition and supervision equipment.
Once installed, our technicians commission the metering instruments to guarantee the expected energy performance. Our measurements are then validated by a government-approved certification body.
We also provide training for your maintenance technicians in the use of our instruments on a daily basis.
Once the equipment has been received at the factory, we provide you with all the documentation (calibration certificates, electrical drawings, non-destructive tests, ISO diagrams, etc.) you need to obtain the TGAP tax reduction.
Our technicians carry out annual monitoring andcalibration of measuring instruments to ensure accurate, reliable measurement throughout their life cycle. The provision of a metrological logbook guarantees regular monitoring of your measurement points.
A commitment to Fuji Electric France means you can be sure of a rapid, guaranteed and lasting return on investment thanks to the French manufacture of measuring instruments.
Choosing Fuji Electric France means choosing unique technical and legislative expertise for your energy metering projects.
Fuji Electric's project team works with you to identify sources of energy recovery, determine where to install the measurements, calculate the measuring devices and size the instruments.
Fuji Electric's project team works with you to identify sources of energy recovery, determine where to install the measurements, calculate the measuring devices and size the instruments.
Our production plant manufactures ISO 5167-compliant depressurizers for steam metering on air heaters, soot-removal circuits, reheating circuits and the food tank, building heating and incinerator furnace production.
Fuji Electric handles the mechanical assembly and electrical connection of all the metering units. The installation of a digital network enables data to be centralized via a reporting tool that integrates the calculation of the quantity of heat recovered. This tool also enables the TGAP declaration to be drawn up.
The Fuji Electric team commissions, tests and adjusts the scales of the sensors forming the metering chain.
An independent inspection body accepts and validates the sizing and installation work carried out by our team. This guarantees that the metering values are acceptable to the customs authorities. In addition, Fuji Electric technicians carry out annual metrological monitoring of the measuring instruments on site, and fill in the metrology log required by the French government.
The UVE operator is looking for an offer including design, supply of instruments, installation (i.e. installation and connection), commissioning and validation of a set of measurements by an inspection body. The conformity of the measurements must be recognized by the customs department in order to determine the percentage of energy produced that can be recovered.Initial application and requirements
Fuji Electric managed the project while respecting the main deadline constraint. As a result, production downtime was limited to 5 days, generating annual savings of €1,950,000.Operation review
ApplicationDownload the application form to find out how you can benefit from a reduction in TGAP.
