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Article R424-4 of the French Insurance Code

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.

Original in French 🇫🇷
Article R424-4

La matière sèche, dont le poids est l’assiette de la taxe prévue au II de l’article L. 425-1, est constituée à partir des boues ou matières assimilables mentionnées à l’article R. 424-1, dont sont déduits les réactifs incorporés pour la production et le traitement. Le montant de la taxe est fixé à 0, 50 € par tonne de matière sèche produite.


Le montant maximal du fonds de garantie des risques liés à l’épandage agricole des boues d’épuration urbaines ou industrielles est fixé à 45 millions d’euros.

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