Proposition de loi modifiant l'arrêté royal n° 20 du 20 juillet 1970 fixant les taux de la taxe sur la valeur ajoutée et déterminant la répartition des biens et des services selon ces taux en ce qui concerne le taux de TVA applicable au gaz naturel et à l'électricité.
General information ¶
- Authors
- VB Steven Creyelman, Ortwin Depoortere, Erik Gilissen, Kurt Ravyts, Ellen Samyn, Dominiek Sneppe, Frank Troosters, Reccino Van Lommel, Wouter Vermeersch, Hans Verreyt
- Submission date
- Sept. 16, 2019
- Official page
- Visit
- Status
- Rejected
- Requirement
- Simple
- Subjects
- VAT VAT rate electrical energy gas
Voting ¶
- Voted to adopt
- Groen CD&V Vooruit Ecolo LE PS | SP DéFI Open Vld N-VA LDD MR PVDA | PTB
- Voted to reject
- VB
Contact form ¶
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Discussion ¶
Nov. 19, 2020 | Plenary session (Chamber of representatives)
Full source
Kurt Ravyts VB ⚙
We talked about the production of electricity, which has a price. However, there is also the price that eventually enters the consumer’s bus or box or is domesticated, which is the final price. We are talking about VAT, of course.
The federal government wants to gradually increase social benefits during the current legislature, in order to fight poverty. This was stated by Minister of Pensions, Karine Lalieux, in the Chamber Committee on Social Affairs during the presentation of her policy statement. She emphasized the following – I quote: “If we do not act quickly, the impoverishment will worsen. In 2019, 15% of Belgians lived in poverty. The coronary crisis has instigated even more people into poverty, of whom it was previously assumed that there was little risk of poverty."
Energy poverty plays an indisputable role in the poverty problem. No one will dispute this in the plenary session. Energy poverty is a growing problem. The European Commission also takes this into account in its Clean Energy Package. The 2019 Electricity Directive aims to combat energy poverty and promote social inclusion. The Directive calls on Member States to take the necessary measures to protect vulnerable consumers and households in energy poverty.
Colleagues, who are the vulnerable consumers and households in terms of energy? A survey by the CREG in December 2019 shows that the affected persons are mainly a substantial group within the single-parent families and the single persons: 5.2% of the population appears to be inadequate or even incapable of properly heating their home. For them, it is indeed every day.
The reduction of VAT to 6% on a basic product, say, basic needs, such as gas and electricity, is for our party the evidence itself. Currently, the VAT rate has again been at the highest level of 21% for five years, which is the same rate as for luxury goods. Self-heating is taxed at the same VAT rate as packaging Cuban cigars. People may choose not to buy luxury goods for a moment, but not heating or lighting is, of course, not an option.
The report shows that some political groups explicitly refer to the negative impact of a VAT reduction on the middle class, given the explicit link to the health index.
Yes, colleagues, it is true that the cost of electricity is part of the health index, which, of course, is quite determining for the indexing of wages and benefits. Simply described, ⁇ shortly through the curve, a salary increase will take place later when a lower VAT rate is applied to electricity and electricity thus becomes cheaper. This effect is carried out by employees throughout their subsequent years. Some economists also argue that the weight of electricity in the health index is greater than our actual consumption, so that on average we would lose a higher amount of wage increase through the index.
Behind that average, however, there are significant differences. However, it should not be overlooked the distinction between wage-takers. In fact, in low-income countries, the share of electricity in total consumption is greater than in high-income countries. The index basket, on the other hand, is based on the average weight. Thus it is true that the proposed reduction in electricity VAT can be neutralized on average for employees by its effect on indexation, but no one can deny that lower incomes, on average, still benefit from it, because they spend a greater share of their income on electricity. That is simple mathematics.
Our group thus finds it ⁇ remarkable that both the PS and the SPA have now withdrawn their bill concerning a VAT reduction on electricity, in Flanders with sp.a, however for years one of the spearheads, since both parties are now part of the government coalition, which required budgetary choices, according to colleague Laaouej, and because other pistes for combating energy poverty are being designated, said colleague Vandenbroucke. I know those pistes very well, I like those other pistes and building blocks as well. For example, I refer to the possible extension of the social rate for rightholders, possibly based on the income criterion, an adjustment of the consumer agreement, the approach to the sleeping contracts, the promised reduction of the federal share in the electricity bill – already discussed today and currently under study at the CREG – and the possible coordination and strengthening of the social energy funds.
We will, as we have said, approach these aspects of a social energy policy with goodwill. But as I cited last week in my friendly interview with Minister Van Peteghem on the CO2 tax, the lion’s part of the problem of the final invoice, the so-called hidden tax letter, is at the regional level, among others with the net rates. It is precisely for this reason that a reduction in the VAT rate by the federal government could provide a very important supplement to the promised reduction of the federal share in the electricity bill. The latter can of course be situated in the CRM file.
But it can be much worse, colleague Wollants, than the peculiar voting behavior of the majority over your resolution. There can be a lot of sister. There is much greater expression of disrespect, namely with regard to Article 1. Due to the abominable rejection of Article 1 of our bill, a shameful technique, also used in the proposal of the colleagues of the PVDA-PTB, one had to no longer speak on the substance of the case in the committee. In this way, the PS and the sp.a prevented them from having to vote against one of their own programme points. The Parliament degrades itself by playing these political games.