TV ROYALTY. Before the end of the year, 6.2 million households are entitled to a refund of the audiovisual license fee. When ? How to do ? We take stock.
[Mis à jour le 2 septembre 2022 à 08h09] The contribution to public broadcasting, or tv license fee, has been abolished within the framework of the amending finance law published in Official newspaper August 17, 2022. In other words, taxpayers with a television no longer have to pay the sum of 138 euros in mainland France and 88 euros overseas. A shortfall of €3.7 billion for the State, which will be compensated by a transfer of a fraction of VAT proceeds until end 2024. Be aware that this part of VAT receipts may not be passed on to taxpayers’ budgets, as the amount of VAT collected fluctuates according to household consumption. But then, when will the reimbursement of the tv levy take place for monthly taxpayers, in particular, who have already paid in part or in full this tax? Here are the reimbursement criteria on which the tax authorities base themselves:
If you are exempt from housing tax and you are monthly paid for your tv license fee, you will be reimbursed in September 2022 by automatic bank transfer of all sums withdrawn. If you pay the residence tax, while being monthly paid for the tv license, two options are possible. First, a refund in October 2022. Or a decrease what you still have to pay for your residence tax on the main residence if the amount of the monthly payments already deducted is less than the amount of residence tax due for 2022.
The abolition of the tv license fee will give rise to various reimbursements during the months of September and October 2022. Three main situations exist, here they are:
- Monthly payment and exempt from housing tax : reimbursement in September by bank transfer
- Monthly payment and payment of housing tax : reimbursement in October
- Not monthly : no steps
In 2021, the public audiovisual contribution amounted to 138 euros, for everyone and regardless of the composition of your household or the number of televisions. Overseas, it was lower since it stood at 88 euros. As a reminder, the contribution to public broadcasting had to be paid each year before its abolition in the summer of 2022. Since 2005, it was backed by the housing tax. Its amount was therefore entered on the notice of assessment of the local tax.
The amending finance law (LFR) for 2022 published in Official newspaper of August 17, 2022 abolishes from 2022 the contribution to public broadcasting which makes it possible to finance public broadcasting. This fee, which brought in 3.7 billion euros to the State, will be compensated by a transfer of a fraction of the VAT proceeds until the end of 2024. The abolition of the fee is part of the government’s desire to reduce the taxes of the French in the face of the constant rise in inflation for several months. It is also possible to mention the abolition of the housing tax which will concern all owners of their main residence in 2023.
You discover that you are liable for the TV license fee and want to know if there are any exemption situations? Here are the taxpayers who are not subject to this tax:
- You benefit from the AAH and your income does not exceed a ceiling.
- You are disabled or live with a disabled person: exemption is possible, again subject to income.
- Your reference tax income is equal to 0.
- You are under 21 (or under 25 and studying) and are still attached to your parents’ tax household.
- You are over 60 or you are a widow (or widower): it is possible to benefit from an exemption subject to income (see below).
- You receive the minimum old age (ASPA) or the UPS.
- You live in an nursing home or a retirement home.
Remember that the reference tax income must also not exceed certain ceilings. Here are the reference tax income limits not to be exceeded:
- 1 share: 11,120 euros
- 1.5 shares: 14,089 euros
- 2 units: €17,058
- 2.5 units: €20,027
- 3 shares: 22,996 euros