TV ROYALTY. The reimbursement of the audiovisual license fee by the tax authorities is fast approaching after the abolition of this tax of 138 euros. For who ? When ? We take stock before the deadline.
[Mis à jour le 30 août 2022 à 08h09] Reimbursement of the audiovisual license fee is coming soon! As announced, as part of the amending finance law, this tax of 138 euros in mainland France and 88 euros overseas is definitively abolished in a logic of tax relief in France in the face of inflationary pressure. De facto, the tax authorities will reimburse this tax for more than 6 million households. But then, when can you expect this refund? Here are some details. If you are paid monthly and exempt from housing taxthe reimbursement will take place in september Wire Transfer. Conversely, if you are monthly paid but you still pay the housing tax, the transfer will reach you in next october. Otherwise, the amount of the remaining tv fee will be deducted from the amount due on your residence tax. Finally, if you are not monthly paid and exempt from housing tax, you do not have nothing more to pay.
As a reminder, the tv license fee was a tax used to finance public broadcasting. Households that had a similar device (video recorder, DVD player or video projector) equipped with a tuner and connected to a screen, for example, were also concerned. The contribution to public broadcasting was due for a tax household, regardless of the number of televisions and residences subject to housing tax. The amount of the contribution to public broadcasting (CAP) was 138 euros in mainland France and 88 euros in the overseas departments. The deadline was set for November 20. Beyond that, you therefore expose yourself to an increase in the contribution to public broadcasting.
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
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.
The TV license fee is paid at the same time as the residence tax. If you are one of the households totally exempt thanks to the abolition of local tax on main residences, you will still receive a council tax notice, notifying you that you have nothing to pay, but that you must still pay the TV license fee. Payment deadline is November 15 (November 20 if paying online). Remember that a 10% surcharge applies in the event of late payment.
In 2021the public audiovisual contribution amounts to 138 euros, for everyone and regardless of the composition of your household or the number of television sets. This is the same rate as last year’s TV license fee. Overseas, it is lower since it stands at 88 euros. As a reminder, the contribution to public broadcasting must be paid each year. Since 2005, it is backed by the housing tax. Its amount is therefore entered on local tax notice.
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