2014 continuation of the housing tax and public broadcasting fee exemption for low-income pensioners and widowed persons
Article 28 of the amending finance act of 8 August 2014 provides that taxpayers exempted in 2013 from housing tax under Article 1414 I 2° of the General Tax Code (low-income people over 60, widows and widowers) remain exempt from housing tax on their main residence in 2014, and receive in 2014 the relief from the public broadcasting fee.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
According to Government figures cited by the Senate, 236,000 households kept their exemption in 2014, whereas the rise in their reference taxable income (taxation of pension increases, removal of the widows' half-share) would have made them liable: tax cut of about €86m in housing tax and €30m in broadcasting fee.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si échec CMP
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne