Proposition 54K3121

Projet de loi portant des dispositions diverses en matière de taxe sur la valeur ajoutée.

General information ¶

Submitted by

MR Swedish coalition

Submission date

June 1, 2018

Official page

Visit

Status

Adopted

Requirement

Simple

Subjects

VAT tax law tax-free allowance

Voting ¶

Voted to adopt

Groen CD&V Vooruit Ecolo LE PS | SP DéFI ∉ Open Vld N-VA MR PVDA | PTB PP VB

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Discussion ¶

July 17, 2018 | Plenary session (Chamber of representatives)

Full source

The two rapporteurs are Mr Piedboeuf and Mrs Smaers. They refer to their written report. The floor is yielded to Ms. Winckel.

The reduction of VAT to 6% on women’s hygiene products is a good measure. Indeed, we have already asked many questions and, some time ago already, with my group, we had also submitted a bill. We are clearly satisfied that the text we submitted gave your government the necessary momentum to move things forward.

Recently, women’s hygiene protection products were taxed at 21%, the maximum rate applied in Belgium. These products were not recognized as first necessity products, unlike other products such as chocolate, linen, coffee or art objects. Nevertheless, it is impossible to deny the character of first necessity of these indispensable products in terms of hygiene but also of human dignity.

The European Union has long mentioned these products among the goods that can be subject to reduced rates. In fact, many European countries have already taken the step by lowering their VAT rates. The UN and UNESCO also recommend, both in terms of access to education for girls and as a public health measure, to educate about menstrual hygiene and promote the spread of related protections.

In Belgium, the Collectif Belges et culottées – whom I also thank for their collaboration – has embarked on this struggle by highlighting the inequality between men and women related to menstruation and the costs associated with it. The purchase of these feminine hygiene protection products involves costly expenses for women and it is obvious that the use of these protections is absolutely not made for an aesthetic purpose. This is an indispensable purchase to guarantee the hygiene of women and allow them to continue to lead a normal life during periods of menstruation.

Knowing all these arguments, I had submitted, a long time ago, a bill. I have also asked you several times. We are very pleased to see this issue move forward. I have already had the opportunity to tell you this in the committee.

Mr. Minister of Finance, this is a very good measure you have taken and that will reduce the cost of these purchases for women. I also welcome the fact that I have abolished a measure that was discriminatory between men and women.

I would like to thank you for making progress on this issue, even though it has been a bit delayed.

In many countries, VAT is applied on tampons, monthly bandages and insert crosses. In some countries, these menstrual products are subject to the high VAT rate of 21% for luxury products. This has so far been the case in Belgium, although EU legislation has been providing for many years the possibility of applying a reduced VAT rate on essential products and services. According to Europe, in addition to food and water, contraceptives and products for female hygiene are also included.

For this reason, and I would like to point out, I already submitted a bill in 2005 to reduce the VAT on these products. To convince my colleagues, I simultaneously carried out a bloody action in this hemisphere. With flyers that looked like a stain of blood and which we laid down on all the banks, I wanted to draw the attention of my colleagues, to make them aware that women need tampons and monthly bandages and they do not choose to menstruate.

I never forget the gaze of then House Speaker Herman De Croo, nor of my male colleagues, like Mr. Annemans, as well as of journalists, who looked very strangely when they got a flyer in their hands. Also the then Minister of Finance, Mr. Reynders, got the flyer, or the blood mark, in his hands and he gave me the right. Indeed, it is illogical that women’s hygiene products are subject to the VAT rate of 21 %. He promised to abolish the tampon tax, but unfortunately without any result.

We are now thirteen years later and we are finally here. I would like to thank the Minister of Finance, Mr. Van Overtveldt, as well as a number of colleagues, including Mrs. Winckel, who just met, Mrs. Gerkens and Mrs. Jiroflée for their support and for their commitment to convince the Minister of the usefulness of the measure.

It has been briefly cited, but monthly hours cover 6.5 years in a woman’s life. A reduction in VAT on this essential product would mean savings of 2 000 to 3 000 euros per woman throughout her life. I have two daughters and if I make the bill, the amount will go up.

Finally, I would like to thank Mrs. Vera Claes, known for the socialist women’s movement Side, for believing in my proposal from the outset. I can assure you that some people broke their eyebrows at that time. Without her, I would never have been able to carry out the action in Parliament and the proposal might not have been accepted today. I thank everyone for the commitment.

I would like to point out two points in this project related to VAT.

The first confirms the exemption from VAT on food donations. It can be seen as a support for direct solidarity expressed by merchants who give to food banks products close to the expiry date, while still being consumable. In the eyes of environmentalists, this gesture is also an essential piece in the fight against food waste, a theme probably underestimated. Globally, it is estimated that one-third of the food produced is never consumed, but rather thrown away. In Brussels, the services responsible for promoting better environmental behavior estimate that 25,000 tonnes of food products are thrown into our garbage boxes each year. This is enormous, especially when we think of those and those who do not manage to have a daily quality and sufficient volume of food. This is also true in terms of the environmental, social and economic impact of this non-consumption.

Thus, by facilitating the donation of food, we will be able to try to bring the volumes produced closer to the volumes consumed and thus bring the production back to the level necessary to feed everyone. This positive measure confirms a circular that was already in place following several parliamentary questions. We would therefore like to emphasize this favorably.

The second aspect I would like to address is the issue of VAT on women’s hygiene products, at the heart of the bill against the “buffer tax”, filed by my colleagues Muriel Gerkens and Evita Willaert as well as by Ms Winckel and Detiège. As they said, the products in question constitute basic goods that deserve a reduced VAT of 6 %. It is in the logic of things.

Nevertheless, I would like to draw attention to the fact that this reduction in VAT actually leads to a decrease in the purchase price of these basic necessities. We had submitted an amendment in this direction, retrieving one of the articles of the bill we submitted. He was not detained. Mr. Minister of Finance referred us back to the powers of the Minister of Economy, Mr. Peeters. It will indeed be necessary to ensure that this reduction of VAT will improve the accessibility of these basic necessity products and not to increase the margins of producers or distributors. We will be attentive to this and, undoubtedly, questions will be asked as soon as the Minister of Economy returns.

Mr. Gilkinet, in the committee, we have already discussed your two points. As for the first, I totally agree with you. With regard to nutrition, specific questions arise about what is made of surpluses as well as the origin of the products. I think this is a big debate. You are absolutely right to draw attention to this.

As regards the second, you mentioned yourself that in a commission, I indicated to you that the degree of impact of this reduction of VAT on prices will depend on the degree of competition between the different producers or suppliers of these products. This is within the competence of my colleague Mr. Kris Peeters.

Ladies Winckel and Detiège, I can only humbly accept your congratulations. I thank you for that.