Energy: support measures for professionals in 2024

The government recently announced its intention to concentrate its support in 2024 on the stocks of electricity contracts signed during the energy crisis at high prices. Here are the measures that professionals will be able to benefit from.

Energy price cap extended and expanded

Very small businesses (VSEs) will be able to benefit from the 280 euros/MWh price cap. Introduced following a meeting between the government and energy suppliers on January 6 to find a solution to soaring energy bills, this measure will be extended to 2024 and extended to small business consumers with an electricity meter rated below 36 kVA and whose contract was signed before June 30, 2023.

Maintaining the electric shock absorber

Professionals who cannot benefit from the capped price of 280 euros/MWh, who are smaller than or equivalent to an SME, and who have signed a contract before June 30, 2023, will be able to take advantage of theelectricity buffer, regardless of their status. The parameters of the scheme have changed, and now provide for :

  • bill coverage of 75% (compared with 50% in 2023),
  • a unit amount that is no longer capped above an electricity price of 500 euros/MWh,
  • a trigger level for the energy portion of the bill of 250 euros/MWh (compared with 180 euros/MWh in 2023).

Business customers eligible for the electricity rebate do not need to take any steps to benefit from it, as the rebate is applied automatically by suppliers.

For newly eligible companies, a certificate of eligibility must be sent to the electricity supplier.

Extension of the energy bill payment service

Professionals who have not benefited from the electricity buffer and who fall into the category of intermediate-sized companies (ETI) will be able to access the energy bill payment assistance scheme in 2024, subject to validation of eligibility conditions by the European Commission.

Beneficiaries must meet three conditions:

  • Justify energy expenditure in 2024 representing more than 3% of 2021 sales;
  • A negative or declining EBITDA compared with 2021;
  • Have concluded electricity contracts before June 30, 2023.

If all eligibility criteria are met, the company receives 75% of its electricity bill in excess of 300 euros/MWh, up to a maximum of 2.25 million euros at group level, and subject to the other aid ceilings applicable to the wicket.

Good to know: the "guichet d'aide" cannot be combined with the "amortisseur électricité" scheme.

The professionals concerned can be assisted by departmental advisors. Thedirectory of advisors is available on the impots.gouv.fr website.