Can your vehicle be exempt?
Certain vehicles or activities may be eligible for an exemption when the specified conditions are met.
Exemption application coming soon
The ECPL exemption application form will soon be available on this website. This feature will allow you to check the information relating to your vehicle, submit the necessary supporting documents and file your exemption application online.
The service will go live in the coming months.
In the meantime, you can consult the categories of vehicles and activities that may be eligible for an exemption, together with the applicable conditions.
Is my vehicle eligible for an exemption?
Eligibility depends in particular on the type of vehicle, how it is used, the activity carried out and the conditions specific to the exemption category concerned.
| Eligible vehicle / use | Reason / justification for exemption | Main conditions | CIBS reference |
|---|---|---|---|
| National defence, civil protection, fire and emergency services, police, gendarmerie, customs | Public service mission / safety and emergency response | Vehicle assigned to these purposes | Article L. 421-210 |
| Road maintenance vehicles | Road network maintenance | Vehicle assigned to road maintenance | Article L. 421-211 |
| Collection and disposal of household waste | Household waste collection service | Door-to-door collection and disposal within a maximum radius of 100 km from the company's establishment | Article L. 421-211-1 |
| Transport of animal waste or carcasses not intended for human consumption | Specific activity related to agriculture/livestock farming | Subject to specific regulatory conditions | Article L. 421-215, 2° |
| Milk collection from farms | Support for local agricultural activities | Milk collection or return of milk containers/products intended for animal feed within a maximum radius of 150 km | Article L. 421-215, 3° |
| Local transport of live animals | Agricultural / livestock farming activity | Between farms and local markets, or between markets and local slaughterhouses, within a maximum radius of 100 km | Article L. 421-215, 4° |
| HGVs ≤ 7.5 t used for certain agricultural, horticultural, forestry, livestock farming or fishing activities | Protection of agricultural and related activities | Transport within a maximum radius of 50 km from the company | Article L. 421-215, 5° |
| Agricultural/forestry vehicles transporting products, animals, plants, minerals or inputs | Activity directly related to an agricultural or forestry holding | Transport required for the activity or of products resulting from it; journeys starting from or ending at the holding | Article L. 421-215, 1° (reference to Article L. 421-155) |
| Equestrian centre vehicles | Equestrian centre activities | Vehicle assigned to these activities | Article L. 421-214 |
| Circuses and funfairs | Circus / funfair activities | Transport of circus or funfair equipment | Article L. 421-213 |
| Cash-in-transit vehicles | Specialised secure transport of cash and valuables | Specialised heavy goods vehicle | Article L. 421-217-1 |
| HGVs ≤ 7.5 t powered by natural gas, liquefied gas or electricity | More environmentally friendly propulsion | Transport of goods within a maximum radius of 100 km from the establishment | Article L. 421-217-2 |
| HGVs < 7.5 t transporting equipment used by the driver for their work | Transport of tools, equipment or machinery required for professional activities | Equipment intended for use by the driver in the course of their duties | Article L. 421-216 |
| HGVs < 7.5 t transporting artisan-produced goods | Protection of craft activities | Goods produced by artisans and transport not carried out on behalf of third parties | Article L. 421-217 |
| Zero-emission vehicles ≤ 4.25 t | Decarbonisation / zero emissions | Maximum technically permissible laden mass ≤ 4.25 t | Article L. 421-207 |
| Historic vehicles | Special status of historic vehicles | Vehicle officially classified as a historic vehicle | Article L. 421-208 |
| Certain specialised public works or industrial vehicles | Vehicles transporting permanently installed work equipment | Lifting/handling equipment, pumps, mobile motor compressors, certain concrete mixers and concrete pumps, mobile generator sets, drilling equipment | Article L. 421-209 |
Exemptions are subject to the conditions laid down in the relevant articles of the French Tax Code on Goods and Services (Code des impositions sur les biens et services – CIBS). Some exemptions are also subject to compliance with specific regulatory provisions and European Union rules on State aid.