Tax on basic nuclear installations: updated rates and 50% reduction after decommissioning authorisation

Article 77 of the 2005 Amending Finance Act amends Article 43 of the 2000 Finance Act on the tax on basic nuclear installations. The tax remains due from the creation authorisation until removal from the list of installations, but the flat-rate charge is halved from the calendar year following authorisation for final shutdown and decommissioning. The table of flat-rate charges and coefficients is rewritten: for a power reactor, the flat-rate charge rises from €2,088,000 to €2,118,914.54 per unit, and the coefficient range for research reactors is reduced to 1 to 2. These provisions apply from 1 January 2006.