Proposition 51K1140

Projet de loi portant modification des articles 132 et 143 du Code des impôts sur les revenus 1992 en matière de prise en charge de certaines personnes âgées de plus de 65 ans.

General information ¶

Submitted by

PS | SP MR Open Vld Vooruit Purple Ⅰ

Submission date

May 18, 2004

Official page

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Status

Adopted

Requirement

Simple

Subjects

elderly person direct tax dependant tax on income tax-free allowance

Voting ¶

Voted to adopt

CD&V Vooruit Ecolo LE PS | SP Open Vld N-VA MR FN VB

Contact form ¶

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Discussion ¶

June 17, 2004 | Plenary session (Chamber of representatives)

Full source

Mr. Speaker, colleagues, thank you for the heartfelt applause that I consider an encouragement to the interesting report.

It is an honor and a great pleasure to be able to report on the activities of the Finance Committee, which was active even in a busy electoral period for some, and discussed some important bills and bills. Their

I would like to mention the draft and proposals relating to the reception and care of persons over the age of 65. Intentionally, I don’t like to talk about older people, because the closer one comes to that age, the more serious the word old sounds. Hence, the objective criterion of 65-plus seems more acceptable than elderly in general or elderly parents and grandparents in particular as formulated in the bills.

It is also important to note that the various proposals and the draft were discussed together during the June 1 meeting of youth members. The draft proposed by the Minister took into account the various proposals in this regard and fulfilled the Government Declaration of 14 July last year, which provided that the family reception of care-needing seniors would be promoted on the social and fiscal level.

The proposal implies that the tax incentive is double. First, do not take into account a portion of the pension in the amount of an unindexed sum of up to 14,500 euros, which is now equivalent to an indexed amount of more than 20,000 euros when determining the net amount of income. Second, the tax-free amount of 870 euros increased to 1,740 euros, which represents an indexed amount of 2,480 euros in favor of taxable persons who include an elderly family member in their family.

Those provisions would apply from the financial year 2006, that is to say, to the income of 2005. The Financial Inspectorate estimates the number of people included in the family circle at 34,500, of which 30 percent would be eligible for the proposed measures.

The various subjects of proposals in the same context agreed with the present draft. The vote showed a large consensus so that the draft could be approved unanimously. I thank the numerous attendees for their attention.

We are moving forward with a fast train today. That’s why I came running.

Mr. Speaker, Mr. Minister, colleagues, the ageing is undoubtedly the main challenge for the coming decades. In addition to the problem of the affordability of pensions, the care for the elderly is the main concern in the debate. Reception can be done in residential or ambulatory facilities as well as by family members at home. Home care requires a huge commitment and good organization from the caregivers. Until now, home care has always been financially undervalued. While the government is making massive investments in accommodation in facilities, it is actually hardly invested in family members’ accommodation. Apparently, this is considered normal.

In Flanders, there has been a trend break with health insurance, where the VLD in the discussion has ensured that an elderly person who wants to stay at home can also get an intervention because of the health insurance. With this intervention, he can give his mantel carer a small compensation. With this design, we further browse on that scenario and provide tax incentives for those who receive an elderly person in their family at home. More specifically, the proposed draft law aims to extend some tax provisions, which currently apply exclusively to children in custody, to the elderly. The draft law provides tax incentives to encourage families to incorporate their ascendants or relatives up to the second degree who are older than 65 years of age, even if those persons have their own income, the maximum amount of which can now be 1,800 euros during the relevant subscription period.

The tax incentive consists in not taking into account a portion of the pension in the amount of an unindexed sum of up to 14,500 euros. This corresponds to an indexed amount of more than 20,000 euros when determining the net amount of income. The incentive consists further in raising the tax-free sum from 870 euros to 1.740 euros. This is equivalent to an indexed amount of €2,480 in favour of taxpayers who include an elderly family member in their family. The provisions will apply from the financial year 2006, revenues 2005. Their

The present draft law largely corresponds to the draft law submitted by colleague Avontroodt in the committee. Our group therefore welcomes the awareness of the federal government that encouraging with tax incentives the reception of elderly persons by their families is as important as the financial measures to support the reception of these persons in specialized institutions. Contrary to what we might expect, this benefit may come to the elderly. After all, the largest group of mantel caregivers are seniors who take care of their elderly parents themselves. Seventy-plus people who, in other words, make for ninety-plus people. Their

The reception of the elderly in their familiar environment is still treated as a stepmother. The current draft legislation contains significant encouraging measures in this regard, but in our view they are still a little too insufficient. There will be more work to be done on this in the future. For example, we want to continue to emphasize the importance of the need for short reception, crisis reception, weekend reception and holiday reception. After all, it is not because one takes care of someone in his family that one cannot himself get into a certain health care-dependent situation due to an intervention or accident, or that one should be deprived of the right to go on holiday. Their

If one realizes that the caregivers themselves are elderly, then this bill can only produce effect if these people occasionally, though temporarily, can also entrust the care of the elderly parent to a provision.

Colleagues, like my colleague, I thank you for your attention and numerous appearance.