The Public Electricity Service Contribution (CSPE), now integrated into the electricity excise duty, represents a significant tax burden on businesses’ energy bills. Fortunately, exemption and relief schemes exist to alleviate certain sectors particularly affected by energy costs or exposed to international competition. Understanding the eligibility conditions, application procedure, and specific use cases is essential for any business seeking to optimise its energy expenditure.

Key Points of CSPE Exemption

• Electro-intensive businesses, whose electricity consumption is proportionally high compared to their added value, can benefit from a significant reduction in CSPE.
• Sectors exposed to international competition, such as manufacturing or data centres, have relief schemes to maintain their competitiveness.
• Specific use cases, such as the use of electricity in metallurgical processes or energy production, qualify for total or partial exemption.
• The CSPE exemption application procedure involves compiling a file with the Energy Regulatory Commission (CRE) and adhering to specific deadlines.
• A CSPE refund can be requested retroactively for the last two calendar years, subject to meeting the eligibility conditions.

Eligibility Conditions for CSPE Exemption

To benefit from an exemption from the Public Electricity Service Contribution (CSPE), businesses must meet well-defined criteria. These conditions aim to support strategic sectors and those facing strong international competition, while encouraging energy efficiency.

Access to CSPE exemption is not automatic and depends on several factors. It is essential to fully understand these conditions to build a strong application. Businesses with high electricity consumption, those exposed to foreign competition, and certain specific activities may be eligible for this relief.

Specific Criteria for Electro-intensive Businesses

So-called ‘electro-intensive’ businesses are those for which electricity consumption represents a significant portion of their production costs. To be recognised as such and potentially benefit from an exemption, a business must meet several requirements:

• A high ratio between electricity consumption and the added value generated by the business. This ratio must exceed a threshold set by regulations.
• Annual electricity consumption that reaches a predetermined minimum volume. This threshold ensures that only businesses with substantial consumption are concerned.
• The implementation of an energy performance plan. This plan must demonstrate the business’s commitment to improving its energy efficiency.

These businesses can see their CSPE burden reduced, sometimes by up to 90%. This is valuable assistance for sectors such as metallurgy or chemicals, which are large energy consumers. It is important to note that applications must be submitted to the Energy Regulatory Commission (CRE) before 31 December 2024 for application in 2025.

Exemptions for Sectors Exposed to International Competition

Certain industrial sectors, even if not strictly electro-intensive, can benefit from CSPE relief if they are particularly exposed to competition from countries outside the European Union. This includes areas such as:

• Manufacturing industry in general.
• The rail transport sector.
• Data centres, whose electricity consumption is growing rapidly.

These measures aim to maintain the competitiveness of French businesses in the global market. The objective is to prevent additional energy costs from penalising these industries compared to their foreign competitors.

Specific Cases for Port and Maintenance Activities

Activities related to ports and maintenance also benefit from specific provisions. For example, SMEs involved in port activities, particularly in the field of maintenance, can access CSPE reductions. These reliefs are designed to support sectors that play a key role in the national economy and may be subject to particular constraints, such as the use of shore power for fishing vessels.

Businesses are strongly advised not to wait until the last minute to prepare their application. A proactive approach allows for a calm response to any requests for additional information from the competent authorities, such as the CRE. Good preparation is key to a successful exemption application.

Businesses wishing to benefit from these reliefs must ensure they meet the defined thresholds and conditions. Compiling a complete and accurate application is a crucial step. For photovoltaic installations, for example, specific conditions apply, particularly concerning connection application dates, as mentioned in the October 2021 tariff decree.

CSPE Exemption Application Procedure

To benefit from an exemption from the Public Electricity Service Contribution (CSPE), businesses must follow a precise administrative procedure. This process, although sometimes complex, is essential to reduce the tax burden related to electricity consumption and thus improve competitiveness.

Compiling the Application with the Energy Regulatory Commission

The first step is to gather all necessary elements to compile an application file. This file must be submitted to the Energy Regulatory Commission (CRE). It generally includes a detailed description of the business’s activity, electricity consumption data for the last three years, and the calculation of the electro-intensive ratio if applicable. An energy performance plan, demonstrating the business’s efforts in energy efficiency, is also required. The quality and completeness of this file are paramount for the success of the application. It is often advisable to seek assistance from experts to ensure that all criteria are met and that the file is presented optimally.

Application Deadlines and Schedule

Adhering to deadlines is absolutely crucial for any CSPE exemption application. The schedule for submitting applications is generally defined annually and must be scrupulously followed. For example, for an application concerning the year 2025, the submission period often extends from early autumn until the end of the previous calendar year. The tax authorities and the CRE then have several months to process the received applications. Once the decision is notified, the exemption takes effect on a determined date, often the beginning of the year following the application. It is therefore important to anticipate these steps to avoid missing deadlines.

Importance of Responsiveness to Requests for Additional Information

It is not uncommon for the administration, when processing an application, to request additional information or supporting documents. These requests for further details aim to clarify certain points or verify elements presented in the initial file. A quick and comprehensive response to these requests is crucial for the continuation of the process. Failure to respond within the allotted time or providing incomplete information can lead to the rejection of the application. It is therefore advisable to remain vigilant and react promptly to any communication from the CRE or tax services. Good organisation allows for managing these unforeseen circumstances without compromising the exemption application, which may concern specific uses such as those related to electricity production on board vessels [79c8].

The CSPE exemption application procedure requires rigour and anticipation. Every step, from compiling the file to responding to requests for additional information, must be handled with the utmost care to maximise the chances of obtaining the desired tax relief.

Specific Use Cases Qualifying for Exemption

Certain specific uses of electricity qualify for an exemption or a reduced CSPE rate. These cases aim to support particular industrial activities or uses deemed priorities for the public electricity service. It is important to correctly identify these situations to optimise one’s energy bill.

Use in Metallurgical and Chemical Reduction Processes

Businesses that use electricity in metallurgy, chemical reduction, or electrolysis processes can benefit from an exemption. These industries are often very energy-intensive, and this measure aims to maintain their competitiveness. The electricity must be directly integrated into the manufacturing process.

Consumption for the Production of Non-Metallic Mineral Products

Another use case qualifying for relief concerns the manufacture of non-metallic mineral products. If the value of electricity represents a significant portion of the finished product’s production cost, an exemption may be granted. This also applies to energy product production sites where electricity is consumed on-site.

Application to Energy Product Production Sites

Sites whose main activity is the production of energy products can also claim exemptions. Electricity consumed directly on these sites, as part of their production operations, is covered by these schemes. This aims to support strategic sectors for the country’s energy supply.

Exemptions Related to Electricity Production

The Public Electricity Service Contribution (CSPE), now integrated into the electricity excise duty, provides for specific exemption cases for electricity producers. These schemes aim to recognise the particular nature of certain production activities and not to penalise uses that contribute, for example, to energy production itself or to very specific needs.

Electricity Production on Board Vessels

Electricity produced directly on board vessels can benefit from a CSPE exemption. This measure recognises that energy produced on a vessel is intended for its own operation and activities, and not for distribution on the terrestrial grid. This is a recognition of the energy autonomy of maritime transport.

Production and Self-Consumption by Small Producers

Small electricity producers who consume their own production are also eligible for an exemption. The definition of ‘small producer’ is regulated: it concerns installations whose annual production does not exceed 240 million kilowatt-hours per site. Furthermore, the share of electricity produced and consumed on-site by producers with an installed capacity of less than 1,000 kilowatts is also covered. This provision encourages self-consumption and local energy production initiatives. For individuals investing in solar installations, this can represent substantial savings on their bill, making investment in a solar installation even more attractive.

Compensation for Losses on Transmission and Distribution Networks

Although less directly ‘production’ in the classical sense, compensation for inherent losses on electricity transmission and distribution networks can, in certain contexts, be treated differently in terms of energy taxation. These losses are a necessary component of the electricity system, and their consideration aims to ensure the continuity and reliability of supply for all consumers. The precise terms of this compensation and its tax impact are often defined by specific decrees and may vary.

Economic Impact of CSPE Reliefs

Reliefs from the Public Electricity Service Contribution (CSPE) have significant repercussions on the French economic landscape. These measures, designed to support business competitiveness, alter the structure of energy costs and influence investment decisions.

Sectoral Analysis of Beneficiaries

The impact of CSPE exemptions varies considerably from one sector to another. So-called electro-intensive industries, which consume large quantities of electricity, benefit from the most significant reliefs. These include sectors such as steelmaking, chemicals, and the production of metals and non-metallic minerals. For these businesses, the reduction in the electricity tax burden can represent substantial annual savings, sometimes in the order of several million euros. This directly contributes to their ability to remain competitive against international competition.

The agricultural sector, although less energy-intensive overall, also finds these reliefs beneficial, particularly for farms with the highest electricity consumption (irrigation, heated greenhouses, etc.). The impact here is more moderate but contributes to improving profitability in an often difficult context.

In the tertiary sector, data centres stand out for their high electricity consumption. CSPE exemptions represent a major cost relief for them, strengthening France’s attractiveness as a location for these digital infrastructures.

Sector of Activity	Estimated Average Annual Saving	Impact on Competitiveness
Heavy Industry (e.g. chemicals)	2 to 5 million euros	Strong
Agriculture (farms)	50,000 to 200,000 euros	Moderate
Data centres	500,000 to 1 million euros	Very Strong

Effects on the Competitiveness of Industrial Businesses

For industrial businesses, particularly those subject to strong international competition, the reduction in CSPE is a significant lever for competitiveness. It helps to lower production costs, preserve margins and, potentially, maintain employment within the national territory. These reliefs can be decisive in the choice of location for a new factory or in the decision to maintain an activity in France rather than relocating it.

However, it is essential to consider these measures within a European framework. While France offers reliefs, other countries are implementing similar schemes. The effectiveness of French policy therefore also depends on the actions taken by our neighbours.

The financing of the energy transition, of which CSPE is one of the tools, is balanced against the need to support industrial competitiveness. Finding the right balance is a constant challenge for public authorities.

Consequences for Data Centres and the Agricultural Sector

Data centres, for which electricity consumption is a predominant expenditure item, derive a direct and significant benefit from CSPE reliefs. This strengthens France’s position as a destination for the establishment of these strategic infrastructures, while contributing to the control of their operating costs. The evolution of the French photovoltaic market could also offer interesting prospects for these players.

In the agricultural sector, the impact is more diffuse but real. The reliefs help to lighten the energy bill for farms, a sector often facing tight margins and volatile input prices. These measures, coupled with other support schemes, aim to ensure the sustainability of agricultural holdings.

Changes in electricity pricing, with a decrease in the kWh price and an increase in subscriptions since 1 August 2025, are directly linked to the reduction in electricity tax. These adjustments aim to redistribute the burden while maintaining support for consumers.

CSPE Refund Procedures

For businesses that meet the eligibility conditions, it is possible to request a refund of the Public Electricity Service Contribution (CSPE) paid. This process allows for the recovery of sums paid under this tax, subject to certain conditions and within defined deadlines.

Retroactivity Periods for Refund Applications

The possibility of requesting a CSPE refund extends over a period of two full calendar years preceding the application. Specifically, this means that if you submit a refund application today, you could potentially recover the CSPE paid during the last two calendar years. For example, an application made in 2025 could cover payments from 2023 and 2024. It is therefore important not to delay to avoid losing this right to recovery. Businesses must ensure they retain all CSPE payment receipts to support their application.

Processing Time for Applications by the Tax Authorities

Once the refund application file has been submitted to the relevant departments, a processing time should be expected. Generally, the tax authorities take approximately six months to review applications and process refunds. This period may vary depending on the volume of applications to be processed and the complexity of each situation. It is advisable to monitor the progress of your application and be ready to provide additional information if requested by the tax authorities. Good preparation of the initial application can help to speed up the process.

Possibility of Regularisation for the Last Two Calendar Years

The regularisation of sums due under CSPE can be carried out for the last two elapsed calendar years. This provision offers valuable flexibility to businesses that may not have completed the exemption or reduced rate procedures in due course. It is essential to fully understand the deadlines for each refund period to avoid being out of time. For example, sums paid in 2022 can generally be claimed until the end of 2024, and those from 2023 until the end of 2025. This measure aims to facilitate access to tax reliefs for agricultural businesses and other eligible sectors.

Criteria for Application Assessment by the Administration

The administration carefully examines each CSPE exemption application file. Several points are scrutinised to ensure that the conditions are met.

Compliance with Defined Eligibility Thresholds

To be considered, an application must first prove that the business complies with the thresholds set by regulations. This primarily concerns the status of an electro-intensive business. It must therefore demonstrate significant electricity consumption relative to the added value produced. The calculation of this ratio is a key step. The total electricity consumption must also exceed a certain annual volume, which varies depending on the case.

Relevance of the Energy Performance Plan Presented

Beyond mere consumption, the administration assesses the business’s approach to energy efficiency. A strong application includes a clear and ambitious energy performance plan. This plan must detail the concrete actions the business intends to implement to reduce its energy consumption in the medium and long term. It is not just about requesting aid, but also about demonstrating a willingness to optimise energy use. The objectives set in this plan are carefully examined.

Analysis of the Business’s Economic and Financial Situation

The administration also takes into account the business’s economic and financial health. The objective is to ensure that the exemption genuinely contributes to maintaining competitiveness and avoiding difficulties, without subsidising already very robust businesses. The financial documents provided, such as balance sheets and income statements, are analysed to understand the overall context of the activity. This is to verify that the requested relief is justified by the business’s situation and its exposure to energy costs.

Specific Schemes for Agriculture and Fisheries

The agricultural and fisheries sectors, although distinct, share vulnerabilities to fluctuating energy costs and competition. To account for these realities, specific relief measures have been put in place concerning the Public Electricity Service Contribution (CSPE).

Reduced Rate for Farms Meeting Efficiency Criteria

Agricultural holdings can benefit from a considerably reduced CSPE rate on their electricity consumption. This rate is lowered to 0.5 euro per MWh, a substantial decrease compared to standard tariffs. To qualify, it is imperative that the farm demonstrates a commitment to energy efficiency. This often involves implementing practices or equipment aimed at optimising energy consumption, such as building insulation, using less energy-intensive equipment, or optimising irrigation systems. The objective is twofold: to support farm profitability and encourage more responsible management of energy resources. Estimating the solar potential for these farms can also be a lever for savings installing a photovoltaic solar farm.

Total Exemption for Electricity Consumed at Quay by Fishing Vessels

The professional fishing sector benefits from a complete CSPE exemption for the electricity it consumes when at quay. This provision aims to lighten the financial burden on shipowners, allowing them to better cope with the economic and environmental challenges they face. This is to recognise the strategic importance of this sector and to support its viability in a context of increasingly strict regulations and pressures on fish stocks.

Support for Sectors Facing Economic and Environmental Challenges

These schemes demonstrate a political will to support essential economic activities, while encouraging them to adopt more sustainable practices. They recognise that agriculture and fisheries are not sectors like any other, and that they require particular attention to maintain their competitiveness and their contribution to the national economy. The application of these measures is subject to precise conditions, requiring careful regulatory monitoring by the professionals concerned.

Treatment of Cogeneration Installations

Cogeneration installations, which produce both electricity and heat, benefit from specific treatment regarding CSPE. These systems are often implemented to improve the overall energy efficiency of industrial and tertiary sites. The idea is to recover heat that would otherwise be lost during electricity-only production.

Partial Exemption on Self-Consumed Electricity

For cogeneration installations, a partial CSPE exemption applies to the fraction of electricity that is directly consumed by the installation itself or by connected sites. This measure aims to encourage the use of these high-performance technologies by reducing their operating costs. The exemption rate is not systematic and depends on several factors.

Impact of Energy Efficiency and Installation Capacity

Eligibility and the level of exemption are directly linked to two main criteria: the overall energy efficiency of the installation and its installed capacity. The more efficient the installation in terms of output (i.e., it produces a significant amount of useful heat relative to the electricity produced), the more likely it is to benefit from a favourable exemption rate. Similarly, the installation’s capacity can influence the conditions for applying the measure. It is therefore important to be familiar with the technical characteristics of your cogeneration unit.

Encouragement of Efficient Energy Solutions

The objective behind this particular treatment of cogeneration is clear: to promote solutions that optimise energy consumption and reduce greenhouse gas emissions. By lightening the CSPE burden for these installations, public authorities encourage businesses to invest in technologies that contribute to the energy transition. This is part of a broader approach aimed at reducing the energy costs of economic actors while promoting cleaner and more efficient energy production.

Legal Framework and Evolution of CSPE

The Public Electricity Service Contribution (CSPE) is a tax that has undergone several transformations since its creation. Understanding its legal framework and evolution is essential to grasp the stakes of current reliefs. Initially implemented to finance specific policies, it was integrated into the Domestic Tax on Final Electricity Consumption (TICFE) in 2016. This merger aimed to simplify taxation while maintaining the objectives of supporting renewable energies and cogeneration, as well as ensuring tariff equalisation for non-interconnected zones.

Definition and Objectives of the Public Electricity Service Contribution

CSPE, in its essence, is a tax levy applied to electricity consumption. Its primary role has been to constitute a source of funding for public interest missions related to the energy sector. This includes supporting the development of renewable energies, which is a pillar of France’s energy transition, and financing the additional production costs in isolated areas (such as islands or overseas departments) to ensure an equitable electricity supply. It has also contributed to the financing of cogeneration and, historically, social energy tariffs, now replaced by energy vouchers. Its objective is therefore twofold: to support specific energy policies and ensure a certain tariff solidarity.

Integration into the Domestic Tax on Final Electricity Consumption

Since 1 January 2016, CSPE no longer exists as a distinct tax but is integrated into the TICFE. This integration had the effect of grouping several energy taxes under a single name, thus simplifying administrative procedures for suppliers and consumers. Although its name has disappeared from the official tax nomenclature, the contribution continues to fulfil its original functions via the TICFE. The amounts collected continue to finance the same public service missions. It is important to note that this integration has not altered the principle of consumption-based taxation, applying to almost all consumers, including self-producers for their own consumption.

Evolution of Applicable Rates Based on Meter Capacity

Historically, CSPE rates could vary depending on the subscribed capacity of the electricity meter. However, with the integration into the TICFE and legislative changes, the system has become standardised for the majority of consumers. For 2025, TICFE rates (which include the former CSPE) are set at specific amounts per megawatt-hour (MWh) for different categories of consumers, although distinctions based on meter capacity are less pronounced than before for basic tariffs. For example, residential and similar consumers, as well as SMEs, may see slightly differentiated rates, but large capacities are often subject to specific regimes or targeted exemptions, particularly for electro-intensive businesses. Rates are subject to annual adjustment, reflecting current energy and budgetary policies, such as those related to the financing of renewable energies.

The legal framework of CSPE, now integrated into the TICFE, is a key element for understanding exemption schemes. These reliefs aim to adapt energy taxation to the economic realities of businesses, while maintaining the financing of public service missions essential to the energy transition.

The legal framework surrounding solar energy has changed significantly in recent years. CSPE, which was a tax to finance renewable energies, has evolved. Understanding these changes is essential for those who want to install solar panels or for professionals in the sector. To learn more about the evolution of CSPE and its impacts, visit our website.

In Summary: Navigating CSPE Exemptions

So, we’ve covered the conditions for benefiting from CSPE exemption. It’s a bit technical, I grant you, but understanding these rules can really make a difference to your electricity bills. Remember that things evolve, so you need to stay informed. If you have any doubts or if your situation is complex, don’t hesitate to seek professional advice. It can save you a lot of hassle and ensure you take full advantage of the available aid. Think about it, it’s worth it!

Frequently Asked Questions

Who can get a reduction on the electricity tax (CSPE)?

Several types of businesses can hope for assistance with this tax. The most important are those that use a lot of electricity to manufacture their products, especially if they are competing with foreign businesses. Farms and businesses working in ports can also get reductions. Even businesses that generate electricity for themselves or have special installations like cogeneration can sometimes pay less.

Which sectors are most affected by CSPE reliefs?

Industries that consume enormous amounts of electricity, such as those manufacturing metal or chemical products, are the first to be able to benefit. Businesses that export a lot and face competition from other countries are also targeted. Data centres and certain activities in the agricultural and fisheries sectors can also receive aid.

How do I apply to pay less CSPE?

To apply for aid, you must first prepare a strong application file. This file must clearly explain what the business does, how much electricity it uses, and how it plans to consume less in the future. It must then be sent to the Energy Regulatory Commission (CRE) before a specific deadline. It is important to respond quickly if the CRE requests additional information.

Can I request a refund of CSPE if I have overpaid?

Yes, it is possible to request a refund. If you have overpaid CSPE, you can request a refund for the last two years. The tax authorities examine your application, and this usually takes a few months. It is therefore advisable to apply as soon as possible.

What is CSPE and what is its purpose?

CSPE, now called ‘electricity excise duty’, is a tax paid by everyone when consuming electricity. Its main purpose is to finance aid for renewable energies (such as solar and wind) and to make electricity cheaper in certain regions. It represents a significant part of the electricity bill.

What are the conditions for a business to be considered ‘electro-intensive’?

A business is considered ‘electro-intensive’ if it uses a lot of electricity relative to what it earns (its added value). It must also use a large quantity of electricity each year. In addition, it must demonstrate that it is implementing actions to consume electricity more efficiently, for example by improving its machinery or processes.

Can one be totally exempt from paying CSPE?

In some cases, yes. For example, if electricity is used to generate electricity itself, or if it is produced and consumed on a vessel, or if it is produced and used by very small producers for their own needs. There are also specific cases for the manufacture of certain chemical or mineral products.

Why is CSPE important for business competitiveness?

CSPE is a tax that increases the cost of electricity. For businesses that consume a lot of electricity, this represents a significant expense. If they have to pay more than their competitors abroad, they are at a disadvantage. CSPE reliefs therefore aim to help these businesses remain competitive and avoid relocating their production.