The VAT reform on takeaway meals must not target schools.
👉 The MR is fighting for a clear exemption for school canteens.
Thanks to the MR and the Minister of Education, Valérie Glatigny, schools will also be able to continue hiring staff for lunchtime supervision through the ALE.
Our priority is simple: protect pupils and support schools.
1. VAT on takeaway meals
Could the measure taken by the federal government as part of the major federal conclave aimed at restoring public finances, raising VAT from 6% to 12% on “take away” meals, have an impact on certain schools? To answer this question, two situations must be distinguished:
- Schools that prepare and sell the sandwiches or meals themselves. Subject to the discussions still ongoing at federal level, these establishments would not be affected by the measure. Indeed, Article 44 of the VAT Code provides that school education is exempt from VAT on, among other things, “(…) the provision of accommodation, food, drinks and teaching materials used for the purposes of exempt education, provided by public bodies or by other bodies considered to have comparable purposes (…)”.
- Schools that use an external operator for school meals. As things stand, these could be affected by the VAT increase from 6% to 12%, as Minister Jambon pointed out.
Nevertheless, the MR, backed by Les Engagés, immediately called for (and continues to call for) an exemption for school canteens. On 13 January 2026, Minister Valérie Glatigny wrote to Minister Jambon to draw his attention to the consequences of such a measure for pupils. Discussions on the measure as a whole and, in particular, on its application to school canteens will soon take place at federal level, following the Council of State's opinion.
Furthermore, and as a reminder, the Wallonia-Brussels Federation has in no way abolished the possibility of offering free meals to pupils in schools with a low socio-economic index. On the contrary, it has decided to redirect part of the funds previously allocated to the “School meals” call for projects into the operating budgets of the schools concerned starting from the 2026-2027 school year.
Indeed, alongside the abolition of the specific call-for-projects scheme (which did not benefit all schools), €14 million has been transferred:
- For mainstream primary schools, within the differentiated staffing scheme, the group that could already benefit from these funds, for a total of €13 million;
- For special primary schools, within their operating budgets, for a total of €1 million.
These amounts are intended to enable schools, if they choose to do so, to offer meals to pupils.
2. Management of the ALE (local employment agencies)
The ALE scheme brings together workers and users for the performance of certain activities, such as helping with minor garden maintenance or helping with childcare in schools (lunchtime supervision).
It is partly thanks to funding from the Wallonia-Brussels Federation (€8.5 million) that many schools hire ALE staff. However, since 1 January 2026, following the adoption of a federal programme law, people who no longer receive unemployment benefits will no longer be able to access the ALE scheme.
To prevent the effects of the federal legislation, the Walloon Government, at the request of Ministers Glatigny and Jeholet, has adopted temporary measures, currently with no end date, redefining eligibility for the ALE scheme. These allow, on the one hand, people excluded from unemployment benefits to continue working through the ALE and, on the other hand, jobseekers with low or very low employability to gain access to it.
At the level of the Brussels Government, Minister Glatigny has raised the issue with Minister Clerfayt several times, both directly and through her Cabinet and during the Interministerial Employment Conferences. In a letter dated 8 January 2026, he confirmed the Brussels Government's intention to take measures similar to those adopted by the Walloon Government, but with entry into force on 1 March 2026 (rather than 1 January 2026).
A letter from Minister Clerfayt was sent to the ALEs to inform them, and the FPO/WBE were kept informed directly by Minister Glatigny.
In addition, the federal government is currently discussing an easing of the ALE system for recipients of the minimum income (RIS): the amount earned through an ALE activity would no longer be deducted from the RIS.
Let us also recall that the ALE system is not being ended: the unemployment reform simply limits its duration to 2 years for a recipient of unemployment benefits.
Finally, extending the flexi-job system to all sectors, including education, along with raising the income ceiling to €18,000 per year, could also provide help for schools, for example by allowing them to hire a worker or a pensioner under “flexi-job” status.