The temporary reduction in VAT on electricity that the federal government wants to introduce may discriminate against residents of rest and care homes, according to the opinion issued by the Council of State, quoted by the newspaper Het Laatste Nieuws on its website.
After weeks of consultation, the federal government decided at the beginning of this month to temporarily reduce the VAT on electricity from 21 to 6%. This measure theoretically applies from March 1 to June 30 to partially offset the dizzying rise in energy bills. For technical reasons and the internal organization of the operators concerned, this reduction in VAT will only be concrete for installments which will be invoiced or charged to customers from 1 April.
But residents of nursing homes or nursing and care homes risk being left behind, warns the legislation section of the Council of State, in an opinion issued last Friday. Reading this notice confirms the information from hln.be.
The Council of State justifies its point of view by the fact that the measure is limited to individuals. Electricity purchasers with a business number continue to pay 21% VAT. This therefore also concerns rest (and care) homes, where the final bill lands on the residents’ table.
“Since it must be assumed that these people can also be financially affected by the rise in energy prices, it is difficult to see why a reduction in the VAT rate is not also provided for customers who house natural persons” , indicates the Council of State in its opinion.
“In any event, the difference in treatment (…) will have to be justified with regard to the constitutional principle of equality”believes the High Court.