February 2026 EHS Energy Regulatory Update

The list below is an excerpt from the French and European official journals regarding the environment, energy, and occupational health and safety for February 2026.

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ENVIRONMENT

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Revision of the PFAS fee

Environmental Code, Articles L. 213-1 through L. 213-22: Administrative and Financial Structures AMENDED BY Act No. 2026-103 of February 19, 2026, on the 2026 Budget [Official Journal of the French Republic, February 20, 2026]

This fee is no longer part of the non-domestic pollution fee—which applies only to industrial facilities not connected to the public collection network—but has become a separate fee. Previously, this fee applied to facilities classified for environmental protection under the authorization regime that discharged more than 100 grams of PFAS per year and were not connected to the public collection network.

It now applies to facilities classified under the permitting system that discharge more than 100 grams of PFAS per year directly into the environment or via a collection system.

Taxes on radioactive metal waste, landfilled waste, and incinerated waste

Code of Taxes on Goods and Services, Articles L. 433-1 through L. 433-105: Safety and Waste ESTABLISHED BY Act No. 2026-103 of February 19, 2026, on the 2026 Budget [Official Journal of the French Republic, February 20, 2026]

The introduction of waste taxes in the Code of Taxation on Goods and Services will result, effective March 31, 2026, in the repeal of the provisions governing the TGAP (General Tax on Polluting Activities) on waste in the Customs Code.

This text thus establishes the framework for waste taxes. The details regarding the following taxes are specified:

- tax on stored radioactive metal waste and other metal waste stored together with it,

- tax on waste sent to landfills,  

- tax on incinerated waste.

Changes to the permitting process for temporary facilities

Environmental Code, Articles R. 512-1 through R. 512-45: Facilities Subject to Authorization AMENDED BY Decree No. 2026-45 of February 2, 2026, on measures to adapt the environmental authorization procedure, particularly for livestock operations, and the procedure relating to temporary facilities [Official Journal of the French Republic of February 3, 2026]

Decree No. 2026-45 of February 2, 2026, sets forth the procedure for applying for authorization and the guidelines for reviewing applications for facilities that have been in operation for less than one year.

The decree also limits the issuance of temporary environmental permits to projects that are not subject to an environmental assessment and are intended to operate for less than one year.

As a reminder, facilities that have been in operation for less than one year may be granted a temporary environmental permit valid for six months, renewable once.  

Changes to the ICPE classification system regarding livestock operations

Environmental Code, Articles R. 511-9 through R. 511-12: List of Classified Facilities AMENDED BY Decree No. 2026-46 of February 2, 2026, amending the list of classified facilities for environmental protection [Official Journal of the French Republic, February 3, 2026]

Decree No. 2026-46 of February 2, 2026, amends the classification of facilities subject to environmental protection regulations by raising the registration thresholds for categories 2101-1 and 2101-2 (cattle), modifying category 3660 (poultry or swine farming), and amending the note for category 2120 (dogs).

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ENERGY

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Publication of the new Multi-Year Energy Plan (PPE) for the period 2026–2035 in mainland France

Decree No. 2026-76 of February 12, 2026, on the multi-year energy plan [Official Journal of the French Republic, February 13, 2026]

The decree establishes the Energy Policy Plan (EPP) for the period 2026–2035, which sets out the government’s priorities for managing energy sources on mainland France in order to achieve the objectives defined in the Energy Code.

Aligning the rules for compensating indirect costs associated with the greenhouse gas emissions trading scheme (ETS) with the new provisions on energy audits and energy management systems

Energy Code, Articles D. 122-14 through D. 122-35: Aid for companies exposed to a significant risk of carbon leakage due to the costs of the greenhouse gas emissions trading system passed on to electricity prices AMENDED BY Decree No. 2026-113 of February 20, 2026 [Official Journal of the French Republic of February 21, 2026]

As a reminder, companies in sectors considered to be at significant risk of carbon leakage may apply for the so-called "indirect cost compensation" aid.

Decree No. 2026-113 of February 20, 2026, amends the Energy Code by aligning the national system for compensating indirect costs with the new provisions regarding energy audits and energy management systems (EMS), as defined in Decree No. 2025-1382 of December 29, 2025.

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SAFETY

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New rules regarding the use of combustible bio-based structural elements in public buildings

Decree of June 25, 1980, approving the general provisions of the safety regulations concerning fire and panic hazards in establishments open to the public (ERP), as amended by the Decree of February 19, 2026 [Official Journal of the French Republic, February 22, 2026]

To accommodate the use of bio-based materials in the construction of buildings open to the public, the decree of February 19, 2026, addresses the fire risk associated with the use of these materials.

These provisions apply to applications for building permits, modification permits, or development permits filed on or after June 1, 2027.

Implementation of temporary exemptions from accessibility regulations applicable to the reconstruction in Mayotte of certain facilities damaged or destroyed by Cyclone Chido

Decree of January 22, 2026, establishing temporary exemptions from accessibility regulations applicable to the reconstruction in Mayotte of public buildings and facilities open to the public that were damaged or destroyed as a result of Cyclone Chido [Official Journal of the French Republic, February 5, 2026]

As a reminder, following Cyclone Chido—which struck between December 13, 2024, and May 13, 2025, and caused significant damage to public infrastructure in Mayotte—the government implemented a series of emergency measures designed to accelerate the territory’s reconstruction.

This order allows for a temporary waiver of the provisions of the order of April 20, 2017, regarding accessibility for people with disabilities in public buildings during their construction and in facilities open to the public during their renovation, in order to accelerate the reconstruction of Mayotte.