Online declarable forms and instructions (April 2015 to March 2017)
Tax on air transport noise pollution
Article 19 of the amended Law of Finance for 2003 (no 2003-1312 of December 30th 2003) institutes as of January 1st 2005 a tax called the « Tax on Air Transport Noise Pollution ».
This tax is collected to benefit of private or public aerodrome administrators for which :
- the annual number of take-offs by aircrafts - whose maximum take-off weight is greater than or equal to 20 tons - exceeds 20,000 over one of the previous five calendar years,
- the annual number of aircraft movements - whose maximum take-off weight is at least two metric tons - exceed 50,000 over one of the five previous calendar years, if the “Noise exposure plan » (PEB in France)” or “Noise pollution plan » (PGS in France)” of this aerodrome intersects the “PEB” or “PGS” of an aerodrome that gathers all the characteristics previously defined.
Are concerned aircraft whose maximum take-off weight is greater than or equal to 2 tons taking off from the aerodromes concerned.
The tax proceeds is used to provide financial assistance to the neighbourhood of the aerodrome concerned - as stipulated in articles L.571-14 to L.571-16 of the Environmental Code - and in case of need, in a limit of half of the annual Tax proceed, to the reimbursement of loan annuities to public entities for the financing of works aimed at reducing noise pollution, and to the reimbursement of the sums advanced granted for the financing of the works aimed at reducing noise pollution.
The tax on air transport noise pollution is codified in the article 1609 quatervicies A of the French Tax Code.
There are three groups for the tax rates :
- 1st group : from 20 to 40 €
Aerodromes : Paris-Charles de Gaulle, Paris-Orly, Paris-Le Bourget.
- 2nd group : from 10 to 20 €
Aerodromes : Nantes-Atlantique, Toulouse-Blagnac
- 3rd group : from 0 to 10 €
Aerodromes : all the other airports that cross the threshold set in paragraph I of article 1609 quatervicies A of the Book of Internal Revenue
A ministerial order by the ministers in charge of the budget, of the Civil Aviation and of the Environment sets the tax rate applicable to each airport.
How to declare and to pay ?