Agrarian Diesel marks Diesel, which is used in the land and forestry. Enterprises of the land and forestry receive a partial reimbursement of the oil tax on request for the proven consumption of agrarian Diesel from the responsible general customs office.

Since 2003 the oil tax amounts to 47.04 cent/litre, of it is 15.34 cent/litre of eco-tax. Farmers receive a remuneration of 21,48 cent/litre. Agrarian Diesel is thus taxed in Germany with only 25.56 cent/litre.

The reimbursement is to strengthen (esp. after introduction of the eco-tax) the competitive ability of the German land and forestry compared with other European Union member states. The taxation of Diesel as well as the reimbursement are handled different in the individual European Union states. A Netherlands farmer pays litre of Diesels, a British a French a Danish and a Belgian after reimbursement tax per.

In Germany the complete abolishment of the reimbursement is discussed.

With the agrarian Diesel law on 1 January 2001 the earlier gas oil reducing was replaced.

Related links

• Federal Ministry of Environment 2004: The ecological tax revision
• Tariff: Request for remuneration for agrarian Diesels

Articles in category "Agrarian Diesel"

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