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General information

Find out what the refund on the Hydrocarbon Tax on diesel used in agriculture and livestock farming is.

Right of refund

If you are a farmer or stockbreeder, you will be entitled to a partial refund of the Hydrocarbon Tax on purchases of diesel used as fuel in agriculture, stockbreeding and forestry.

The right to refund is generated by the consumption of diesel used in:

  • Tractor and farming machinery engines authorised to circulate on pubic fairways and land, or otherwise, used in farming, including horticulture, livestock farming and forestry
  • Engines of apparatus and artefacts used for these purposes.

The amount of the refund is the amount resulting from multiplying 63.71 euros per 1,000 litres to a basis constituted by the volume of diesel effectively used in agriculture, including horticulture, livestock farming and forestry, during the stated period, expressed in thousands of litres.