In France, under article 1605 of the general tax code, “all natural persons subject to housing tax for furnished premises assigned to housing, holding a television receiver or similar device allowing the reception of television for the private use of the household» on 1st January of the tax year is liable for the contribution to public broadcasting.
The amount of the contribution to public broadcasting for the year 2021 is 138.00 euros for taxpayers living in metropolitan France and 88.00 euros for people residing in an overseas department.
If we read this article strictly, we understand that it is the persons liable to the housing tax who will be subject in addition to this contribution to public broadcasting (subject to the cases of exemptions detailed below). But what about maintaining this tax when the housing tax is being abolished?
Indeed, since 2018 a reform has been launched to gradually abolish the housing tax on main residences (secondary residences are currently outside of this reform).
This abolition is progressive and is carried out with regard to the amount of income received during the tax year.
From 2020, the housing tax has been abolished for 80% of tax households.
For the remaining 20%, reductions have been planned and it should be noted that for 2023, no more households will pay housing tax on their principal residence.
Despite this gradual abolition of the housing tax, the contribution to public broadcasting has been maintained, a surprising choice because in the current wording of article 1605 of the CGI, it is clearly mentioned that this tax is payable by “physical persons liable to housing tax“.
this tax is payable by physical persons liable to housing tax
Maintaining this contribution to public broadcasting seems to be a political decision, since the current President, Emmanuel Macron indicated, during his first public outing following the announcement of his candidacy for the presidential election for 2022, on 7th March, that he “will remove the remaining taxes, the fee is part of it” if he is re-elected.
will remove the remaining taxes, the fee is part of it
Emmanuel Macron
While waiting to find out whether this proposal will succeed, we can already remind you who can be exempted or fully exempted from such a fee.
- People who do not have a television receiver or a similar device allowing the reception of television. If this is the case, remember to tick the ØRA box on your 2042 tax return;
- Residents recognized as destitute by the municipal direct tax commission;
- Ambassadors and other diplomatic agents of foreign nationality in the municipality of their official residence and for this residence only, insofar as the countries they represent grant similar advantages to French ambassadors and diplomatic agents;
- People receiving the minimum old age allowance (holders of the solidarity allowance for the elderly) or an additional disability allowance, subject to income conditions;
- Holders of the allowance for disabled adults (AHH), subject to a condition relating to their income received for the previous year, which must not exceed the limit provided for in I of article 1417 of the CGI;
- Taxpayers over the age of 60 subject to a condition relating to their income which must not exceed the limit provided for in I of article 1417 of the CGI, in addition, the latter must not have been subject to the IFI for the year preceding the year of taxation;
- Widows and widowers, subject to a condition relating to their income which must not exceed the limit provided for in I of article 1417 of the CGI, in addition the latter must not have been subject to the IFI for the year preceding the tax year;
- Persons who are disabled or suffering from a disability, preventing them from meeting their needs through their work, subject to a condition relating to their income received in respect of the previous year, which must not exceed the limit laid down in I of Article 1417 of the CGI;
- Persons who retain exclusive use of the dwelling that was their main residence before they were permanently accommodated in an establishment or service such as an EHPAD or retirement home, provided that they meet the conditions set out in b) to e) of article 1605 bis of the CGI;
- The taxpayers mentioned in 2 of article 1605 bis of the CGI when they reside with their adult children (e.g. in the case of students) and when the latter are registered as job seekers or do not have sufficient resources (subject to the income conditions laid down in f) of 2° of article 1605 bis of the CGI;
- People whose reference tax income is equal to 0 euros;
- Persons exempt from property tax on properties built pursuant to article 1649 of the CGI;
- Persons exempted from the audiovisual license fee before 2005, subject to a condition of age, income, the fact of not having been subject to the IFI for the year preceding the tax year and fulfill the conditions laid down in article 1390 of the CGI.