A decree of 8 July 2024 set up an aid scheme for companies in the building and public works sector using diesel fuel intended for non-road vehicles (bulldozers, mobile cranes, etc.).

It's possible to get that help until 30 June 2025 inclusive.

What is the amount of the aid?

The aid paid to the company amounts to 5,99 euro cents per liter of non-road diesel invoiced in 2024.

It is capped at €20,000 by company.

Who can ask for help?

The aid for non-road diesel concerns natural and legal persons governed by private law whose residence for tax purposes is in France.

The beneficiary company, which shall not exceed 15 employees, must engage in an economic activity in theone of the following sectors :

• construction of roads and motorways;
• construction of surface and underground railways;
• construction of structures;
• tunnel construction and maintenance;
• construction of fluid networks;
• construction of maritime and river works;
• construction of other civil engineering works;
• demolition work;
• routine earthmoving work and preparatory work;
• specialized or large-scale earthworks;
• drilling and boreholes;
• other specialized construction work;
• rental with construction equipment operator.

Impots.gouv.fr lists the conditions to be complied with in order to benefit from this aid.

How do I ask for help?

The request is made online only on theimpots.gouv.fr professional space.

After authenticating, follow these steps:

• Select the “Secure Messaging” service.
• click on “Write” and then on “Other requests”, “I am submitting a request for assistance” and "I am asking for "GNR" help for construction companies" ;
• complete the form and attach the list of 2024 non-road diesel purchase invoices.

Only the legal representative of the company (or, failing that, the public accountant) can carry out this procedure.