The “Redevance pour l’Enlèvement des Ordures Ménagères incitative” (REOMI) is a variable tax in France based on household waste volume, managed by local authorities. It finances waste collection and treatment while encouraging reduced waste production. Both tenants and homeowners must pay the REOMI if receiving collection services, with specific exemptions available. Additionally, there is a distinct “TEOM” tax for property owners. Payment is typically annual or semi-annual, incorporating both fixed and variable fees.
Understanding the “Redevance pour l’Enlèvement des Ordures Ménagères incitative” (REOMI)
What is the REOMI?
The “Redevance pour l’Enlèvement des Ordures Ménagères incitative” (REOMI) is a system in France for financing household waste collection and treatment. It stands alongside the “Taxe d’Enlèvement des Ordures Ménagères” (TEOM).
Tax Based on Waste Volume
The REOMI is determined using various factors, including the size of the residence and the number of residents. It is directly linked to the volume of waste generated; as waste output rises, so does the tax, and vice versa.
Local Authority Management
Local authorities oversee the REOMI. Each municipality has the flexibility to establish its own methods for calculation and collection according to its waste management strategy, although implementing these systems can be costly.
Purpose of the REOM
Funding Waste Management
The REOMI plays a crucial role in financing services related to household waste collection, transport, and treatment. It supports the costs associated with waste management, ensuring a reliable service for residents.
Promoting Environmental Sustainability
This tax incentivizes households to reduce their waste output and adopt more responsible consumption habits. As a result, it contributes to achieving sustainable waste management goals and encourages recycling efforts.
Who is Responsible for Paying the REOM in 2024?
Applicable to All Households
All households that produce waste are liable to pay the REOM, which applies to both tenants and property owners who utilize the waste disposal services provided by their municipality.
Businesses Eligible for the REOM
Some businesses that produce waste comparable to household waste, such as small convenience stores and offices lacking dedicated waste collection services, may also be subject to the REOM.
Involvement of Public Institutions
Public institutions such as schools and daycare centers that generate household waste will be required to pay the REOM, especially when they do not have specific waste management systems in place.
Exemptions from the REOM
The REOM is only charged to those using a waste collection service. To learn about potential exemptions or reductions, it’s best to consult local collection guides provided by your municipality, as these rules can differ significantly.
TEOM vs. REOM
The TEOM (Taxe d’Enlèvement des Ordures Ménagères) is the more commonly used method for financing waste services. Note that the TEOM and REOM cannot be charged simultaneously.
Characteristics of TEOM
TEOM is a local tax added to property tax obligations, typically paid by property owners and, in some cases, tenants. It is calculated based on the cadastral value of the property.
TEOM’s Primary Role
Utilized predominantly to cover the administrative costs of waste collection and treatment, the TEOM aims to fund these services, while the REOM focuses on encouraging proper waste management behaviors and the promotion of recycling.
How is the REOM Calculated?
The REOM consists of both fixed and variable components.
Fixed Component
The fixed part of the REOM covers the constant expenses associated with the waste collection and treatment services, including costs for truck operations, waste unloading, and maintenance of sorting stations.
Variable Component
The variable part reflects each household’s actual waste output, determined by the size of the bin used, which corresponds to the number of residents in the home. This element is essential as it mirrors the actual waste generated.
Bin Size Options
Local authorities often offer various bin sizes (for example, 120 liters or 240 liters), allowing households to choose the size that best suits their waste production.
Calculating the Overall REOM
Billing for the REOM combines the fixed charge with the frequency of waste bin collections, utilizing a chip in each bin to track service usage accurately.
Payment of the REOM
Billing Frequency
Typically, the REOM is billed once a year or bi-annually, with invoices clearly outlining the total amount owed for both the