Tax with the axle

In France, the axle tax is a Taxe applicable to the vehicles assigned to the Road transport of Marchandise S of 12 tons and more authorized Total weight charges with it (PTAC).

This tax applies to the

  1. motor vehicles carrying 12 tons and more PTAC,
  2. articulated vehicles composed of a tractor and a Semi-remorque of 12 tons and more PTRA,
  3. Remorque S of 16 tons and more PTAC.

Justifications

A road vehicle uses the Chaussée in the proportion of the fifth power of its weight per axle (in other words, when this weight is doubled, at equal speed, this vehicle uses 32 times plus the roadway).

To ensure Vérité of the prices in 1968 was founded an axle tax making that the vehicles concerned with the categories selected take part in the maintenance of the roads in the measurement as exact as possible of their participation in degradations as it will be necessary to repair.

Owing to the fact that the trucks were already weighed at the time of the passages in Douane, which thus had the equipment necessary, this tax remained attached in France to the tax services of the customs.

This tax of course has a “virtuous effect” which is to encourage the purchasers of trucks - and consequently their suppliers - to multiply the number of axles to decrease the tax, and consequently to bring into service less expensive vehicles for the community.

Methods

The axle tax is a direct tax on certain vehicles perceived by the administration of the customs. The Tax base is function of the following elements:
  • the number of Axle X of the vehicle concerned,
  • the type of suspension of the driving axle (pneumatic or different),
  • the PTAC or PTRA of the vehicle concerned,
  • the selected option of payment (daily or quarterly),
The Code of the customs fixes, for each category of taxable vehicle a basic quarterly tariff; this text envisages, inter alia, a reduction for the vehicles justifying of the combined transport rail-road.

The axle tax is payable as of the setting with the road of the vehicle on the public highway, even registered temporarily (standard WW). The driver must be able to justify its payment during any road control and this, in all the cases of displacement, even tiny (delivery of the dealer, deposit of the vehicle to various technical controls, talks various…).

Must discharge axle tax, the owner of the vehicle or the tenant (even subtenant) titular of or 2 years a hiring hire purchase contract and more.

exonerated Vehicles :

  • Tracteur says “solo” (travelling without semitrailer)
  • Engins of public Travaux exempted registration imposed by the highway code,
  • agricultural Véhicules:
    • farm tractors of which maximum speed is limited by the manufacturer to 30 km/h,
    • motorized agricultural machinery of which maximum speed is limited by the manufacturer to 25 km/h
  • military vehicles,
  • vehicles of some local government agencies (police force, firemen…), except municipalities, district councils & generals, communities of communes, ministries (equipment…)
  • vehicles or machines accomplishing exclusively transport inside private places (enclosures of companies, building sites) and never not using the public highway ,
  • vehicles especially designed for the transport of the people (bus, drunk city or of tourism),
  • vehicles who do not enter, by their design features, in the categories envisaged by the law, (example: a vehicle isolated with 2 axles from a PTAC of 8 tons)
  • foreign vehicles carrying out of transport of Coastal traffic under regular conditions.
  • foreign vehicles coming from a country having signed an agreement of reciprocity

External bonds

  • Axle tax

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