The dry matter, the weight of which is the basis for the tax provided for in II of article L. 425-1, is made up of the sludge or similar materials mentioned in article R. 424-1, minus the reagents incorporated for production and treatment. The amount of the tax is set at €0.50 per tonne of dry matter produced.
The maximum amount of the guarantee fund for risks related to the agricultural spreading of urban or industrial sewage sludge is set at €45 million.