Eco-vouchers: a year of changes
January 2022 – Since 2009, employers have been able to grant eco-vouchers to their employees. Eco-vouchers benefit from an advantageous tax and social security contribution regime. Apart from the increase in the amount that can be granted (from 125 euros to the current 250 euros), the regulations have remained unchanged for a long time. But since 2020, there have been a number of changes.
Eco-vouchers
Eco-vouchers are very popular. According to eco-cheque issuers, there are currently some 80,000 companies issuing eco-cheques to more than 1.5 million employees.
Eco-vouchers are not subject to tax or social security contributions for the employee. Nor are they deductible for the employer - except for the administrative costs charged by the cheque issuer.
The granting of eco-vouchers is also subject to a number of conditions. Eco-vouchers cannot be used as a substitute for pay or bonuses. They are nominative and have a maximum validity of 24 months. Employers and workers in the National Labour Council (CNT) have agreed these terms and conditions at federal level.
Perhaps the most important restriction or condition imposed on eco-cheques is that they can only be used for the purchase of environmentally friendly products and services. While eco-cheques are often associated with "electronic equipment", the list of products that can be purchased with eco-cheques is much broader.
The list ... in August 2019
Energy-efficient electrical appliances are indeed on the list. This includes all kinds of electronic products that score well in terms of energy consumption. But the list also includes products and services for sustainable use of water and energy, products and services with the European Eco-label, organic products (from agricultural products to cosmetics), eco-labelled wood, sustainable gardening materials, etc. The CNT evaluates this list every two years.
In August 2019, the CNT extended the list somewhat. Under the heading "sustainable mobility", it added "scooters, monoroues and hoverboards, without or with electric motor". Under the heading "sustainable gardening", it clarified that a separate purchase of batteries for garden tools could also be paid for with eco-cheques.
The list ... in March 2021
In 2020, the European Union decided to reform the energy labelling of household appliances. On 1 March 2021, the colour code of A+++ (green) to G (red) was replaced by a class of A (green) to G (red) for:
refrigeration appliances for domestic use;
household dishwashers; and
household washing machines and household clothes dryers; and
electronic displays, including televisions and monitors.
In addition, the new B class is equivalent to the former A++ class. In other words, the standards have become more stringent.
As a result, the CNT has adapted the lists of products that can be purchased with eco-vouchers from 1 March 2021. Since 1 March 2021, eco-cheques can be redeemed for the following products
Class A, B, C or D household refrigeration appliances;
household dishwashers of class A, B or C;
Class A household washing machines and household washer-dryers; and
electronic displays, including televisions and monitors of Classes A, B, C or D.
Several other changes have also been made to the list:
the list of organic products has been extended to include other labels: the Ecoguarantee label for cosmetics, hygiene and care products, cleaning products, the COSMEBIO label, the MSC label and the GOTS label;
Subscriptions and memberships to a collective vegetable garden were also added to the list;
It was already possible to buy certain second-hand products with eco-vouchers, but since 1 March 2021 it is also possible to rent these products under the same conditions (this applies, for example, to the rental of party and reception equipment, travel accessories, tools and small electrical appliances, etc.);
Filters that are essential for the proper functioning of certain products can also be purchased with eco-cheques.
The list ... in September 2021
The list was adapted again in September 2021. This adaptation was also linked to the European decision to introduce new eco-labels. Although the introduction of a European eco-label for household appliances and the introduction of a European eco-label for lighting were decided at the same time, the eco-label for lighting has only been effective since 1 September 2021.
As in March 2021, the CNT bases its decision to adapt the list of eco-labelled products on two considerations: the decision of the European Union to abolish the A+ to A++ classes and the availability of products in the most efficient classes. It is all well and good to announce that only class A or B refrigerators can still be purchased with eco-vouchers, but by mid-2020 there were only 3% of class B refrigerators available on the market and no class A refrigerators yet. Therefore, eco-vouchers can still be used to buy class D refrigerators.
The same reasoning was applied to electric lighting sources (light bulbs and incandescent bulbs). As there are only a few light sources left that reach the highest class, the CNT decided that from 1 September 2021, light sources of class A, B, C or D could be purchased with eco-vouchers. Products in stock of an old class can still be sold until 28 February 2023 and eco-vouchers can still be used for the purchase of light sources with an old A+ or A++ energy label, which is the most efficient energy class for light sources in the old scale.
It had already been decided in March that displays of class E or lower could no longer be purchased with eco-vouchers. However, a study revealed that a large number of displays were therefore excluded, so class E was added to the list again in September.
The National Labour Council also states that :
shutters, sunshades and insulating frames should not be explicitly mentioned in the list, because they are already included in the "sustainable use of energy" section anyway; and
cutlery, coffee stirrers, straws, tableware and trays that are oven safe and edible (as they are flour and bran products), and that are compostable, fall under the category "Reuse, recycling and waste prevention" and can therefore also be paid for with eco-cheques.
Eco-vouchers from 1 January 2022
A final change is still planned at the time of writing.
On 21 October 2021, the federal government approved a draft Royal Decree amending various provisions relating to electronic eco-cheques. This Royal Decree aims at the digitisation of cheques.
Electronic eco-cheques already exist since January 2016. But until now, employers could choose between paper and electronic eco-cheques. From 1 January 2022, only electronic eco-cheques can be issued.
Paper eco-cheques issued until 31 December 2021 will remain valid until 31 December 2023. They will then disappear permanently. The draft Royal Decree on e-Vouchers does not affect the terms and conditions of the cheques. However, digitisation could considerably reduce the costs for the employer.
