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Consumption, Gabriel Attal

Taxes on fuel and energy: Rejects a general cut in fuel taxes, targeted support

Direction of change: unchanged, compared with current law.

The lever. Excise duties on fuel, gas and electricity: level, freeze, targeted cut, energy voucher (chèque énergie). Direction rule: ↑ heavier taxes on fuel and energy.

Words reported by Site de campagne, entretien sur BFM TV: Les aides non ciblées, comme la baisse généralisée des taxes, ne sont pas des mesures de justice sociale. C’est favoriser les plus riches au détriment de ceux qui ont de faibles revenus et ont besoin de leur voiture pour aller travailler.1

Translation by the editorsUntargeted support, such as a general cut in taxes, is not a measure of social justice. It favours the richest at the expense of those who have low incomes and need their car to get to work.

Words of Gabriel Attal reported by Site de campagne, entretien sur BFM TV, 21 September 2026. Position taken from public statements, not from a written programme.

Encoding

The position maintains current law: no parameter changes.

Costing

Announced by the candidate

not announced

The cited source does not cost this measure.

Published costings

none

No external costing of this position recorded to date.

Our calculation

€0bn

per year for the public accounts, zero cost.

The calculation

  • Status quo: The position maintains current law: zero cost compared with current policies.

Partial costing. Fuel taxes unchanged. Not costed: the targeted support proposed instead, support paid by the employer free of charges and tax (same source), upgraded mileage allowance scale, broader support for high-mileage drivers and tax-exempt fuel bonus raised to €1,000 (press conference of 23 September 2026), with no amount.

Current law, sources and limits of the cost schedule

Current law. Excise duty on energy products (formerly TICPE) in 2026, excluding regional surcharges: 59.40 c€/l for diesel and 68.29 c€/l for SP95-E5, itself subject to VAT. Carbon component frozen since 2018. 2025 yield: €31.3bn of gross excise on fuels, of which €11.9bn transferred to local authorities and €1.2bn to the AFITF; €16.3bn net for the State after €1.7bn of refunds (Voies et moyens, PLF 2027); €30.5bn in national accounts according to Fipeco. Tax expenditures on energy: €6.3bn to €7.9bn in 2024.

Horizon. Full year; base trending downwards (electrification): the yield per cent in 2032 will be lower than today.

Limits. Coefficient calculated by the editors: €31.3bn of gross excise duty in 2025 (Voies et moyens, PLF 2027) divided by an average rate of about 63 c€/l (59.40 for diesel, 68.29 for SP95-E5), i.e. about 50 billion litres taxed and €0.50bn per cent excluding VAT, 0.47 net of refunds (€1.7bn). Excise duty is itself subject to VAT (20%): for a household, one cent of excise duty also carries 0.2 cent of VAT; the VAT paid by households on excise duty is real revenue (lost if excise duty falls), that paid by businesses is recoverable. Central value, €0.53bn per cent: 0.47 excluding VAT, plus 20% VAT on the share of excise duty paid by households, 63.5% of road excise duty in 2022 (€18.4bn out of €29.0bn; SDES, 2022 energy balance, long series N022MMR and N033MMR), i.e. 0.2 × 0.50 × 0.635 ≈ 0.06 (editors' calculation; until 18 October 2026, 0.58, with VAT counted on all litres). Upper bound, 0.60: VAT included on all litres, before refunds. Lower bound, 0.47: excluding VAT. This is not a published official figure: it ignores the rates specific to each product (heating oil, off-road diesel) and refunds by sector (hauliers, farmers). State excise duties on motor fuels fall in 2026 (prices of petroleum products) then rise again in 2027 according to the Voies et moyens. A cut of 10 c€/l is given by the linear parameter.

How to read these amounts. These are static costs and revenues, with no feedback effect, over a full year: nothing on growth, employment or the revenue that economic activity would gain or lose. A higher net cost does not on its own make a worse policy, nor net savings a better one: each programme rests on an economic model (demand-led stimulus, lower compulsory levies, consolidation of the public accounts…) that the cost schedule does not settle. GDP itself measures a volume of activity, not well-being or the usefulness of what is produced. Economic models and feedback effects.

  1. Site de campagne, entretien sur BFM TV, 21 September 2026. Words of Gabriel Attal reported by this outlet: the text quoted is the article’s, not their exact words. Position taken from public statements, not from a written programme. Read the source (Site de campagne, entretien sur BFM TV).

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