LES ACTIVITÉS NUCLÉAIRES : RAYONNEMENTS IONISANTS ET RISQUES POUR LA SANTÉ ET L’ENVIRONNEMENT 2 – ASNR budget and taxation 2.1 ASNR's 2025 budget The creation of ASNR on 1 January 2025 was accompanied by the creation of a specific budget programme, Programme 235, “Nuclear Safety and Radiation Protection”, reporting to the "Ecology, Development and Sustainable Mobility" mission, headed by the Director General of Risk Prevention, and which includes all the funds allocated to ASNR. ASNR is mainly financed by the budget credits of programme 235, supplemented by external revenue from co-financing of research (research funding agencies, European Commission, partnerships, etc.) and from the provision of services providing remuneration for services rendered. The draft budget for 2025 includes the elements of ASN's budget for 2024, financed at that time by Programme 181, and a large part of IRSN's budget, financed mainly by Programme 190, also taking into account the transfer to the Ministry of the Armed Forces and CEA, respectively, of the budgets corresponding to defence expertise and passive dosimetry activities. It also took into account the reintegration into the budgetary credits of an amount equivalent to the funding previously provided through contributions from operators of Basic Nuclear Installations, as well as a series of new measures. In the initial 2025 Finance Act, the budget for ASNR (programme 235) was €359 million in payment credits. It included €223.7 million for personnel expenses and €135.3 million in payment credits for operating and investment credits for ASNR head office departments and its 11 regional divisions, as well as intervention credits. In addition, resources from non-tax revenues were estimated at €25.2 million. Finally, until 2025, a number of operating expenses (for the head office and regional divisions) have been included in the support programmes of the Ministry of the Economy, Finance and Industrial and Digital Sovereignty (programme 218), the Ministry of Ecological Transition and Territorial Cohesion (programme 217) and the Ministry of the Interior (programme 354). The contribution of these various programmes to supporting ASNR, whether in terms of actions carried out or of credits, cannot be precisely identified owing to the overall, shared nature of these programmes. From 2026, most of the expenditure processed through programme 218 will be covered directly by programme 235. Budget resources Programme 235 Nuclear safety and radiation protection Action LFI (Budget Act) 2025 (€M) PLF (Finance Bill) 2026 (€M) AE CP Maximum number of jobs (FTE) Diagram (FTE) AE CP Maximum number of jobs (FTE) Diagram (FTE) Staff working on nuclear safety and radiation protection policy (title 2) 223.7 223.7 2,025 +4 228.8 228.8 2,025 0 Nuclear safety and radiation protection (excluding title 2) 130.6 135.3 116.8 121.5 Total 354.3 359.0 345.6 350.3 Nota bene: PLF 2026 data as at 19 December 2025. TABLE 3 Budget structure of ASNR credits Licensee Amount for 2025 (millions of euros) BNI tax Additional waste and disposal taxes Special Andra contribution EDF 530.60 96.67 107.73 Orano 16.37 6.20 6.84 CEA 3.90 15.00 18.72 Andra 4.34 3.30 – Others 2.46 1.68 – Total 557.67 122.85 133.29 TABLE 4 Breakdown of licensee contributions HIGHLIGHT No. 4 Regulatory developments concerning the taxation of basic nuclear installations From 1 January 2026, BNIs, depending on their characteristics, will be subject to two annual taxes in accordance with Article 18 of Finance Act 2025-127 of 14 February 2025. This reform codifies and reorganises existing taxes in the Code of Taxes on Goods and Services (CIBS) and the Environment Code. These two taxes, structured as “tariffs”, are based on existing taxes. The tax on BNIs in the energy and related sectors comprises a basic rate payable by any facility in the group and three additional rates (for research, design and support) that include the former “additional” taxes and the contribution paid to Andra. On the other hand, the tax on BNIs involved in the management of radioactive substances comprises a basic rate, applicable to all facilities, and a storage rate (corresponding to the former additional tax) specific to each category of active radioactive waste storage facility. The yield from these new taxes is expected to reach €985.54 million in 2026 (of which €330.11 million has already been collected as an advance payment). 138 ASNR Report on the state of nuclear safety and radiation protection in France in 2025
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