Next to meal cheques, culture cheques and sport cheques, companies will, from now on, also be able to grant their employees eco cheques, which, under certain conditions (e.g. enter into a Collective bargaining agreement (CBA)), are exempt from taxes and social security contributions.
On 6 March 2009 the Council of ministers adopted a draft Royal Decree that implements Interprofessional Agreement (IPA) 2009-2010 regarding eco cheques as well as the CBA on this issue which has already been applied within the National Labour Council (CBA n° 98 of 20 February 2009).
Eco cheques will only serve for acquiring certain ecological products or services, such as: • lagging material for houses;
- low-energy light bulbs and strip lighting, LED lighting;
- water-saving shower heads;
- recycling tanks for rainwater;
- toilets with eco-flushes;
- lpg installations for cars;
- bicycles (purchase and maintenance);
- 100% recycled paper;
- Products and services with the Eco-label;
- Sustainably managed wood (FSC or PEFC or equivalent);
- trees, outdoor plants;
- non-motorized gardening tools;
- etc
For the time being we are still awaiting the publication and application of the adopted Royal Decree in order for the regulations regarding the eco cheques to take effect.