83 ASN report on the state of nuclear safety and radiation protection in France in 2017 Chapter 02 - The principles of nuclear safety and radiation protection and the regulation and oversight stakeholders As shown in the Table 3, these credits are split between five programmes (181, 217, 333, 218 and 190) to which must be added the annual contribution on behalf of IRSN. To put this into perspective, the amount of the BNI Tax, paid to the general State budget, amounted in 2017 to €575.89 million. This complex funding structure is detrimental to the overall clarity of the cost of regulation. It moreover leads to difficulties in terms of budgetary preparation, arbitration and implementation. FUNDAMENTALS BNI Tax, additional waste taxes, additional disposal tax, special Andra contribution and contribution to IRSN Pursuant to the Environment Code, the ASN Chairman is responsible for assessing and ordering payment of the BNI tax, introduced under Article 43 of the 2000 Budget Act (Act 99-1172 of 30th December 1999). The revenue generated by this tax, the amount of which is set yearly by Parliament, came to €575.89 million in 2016. The proceeds go to the central State budget. Furthermore, for nuclear reactors and spent nuclear fuel reprocessing plants, Act 2006-739 of 28th June 2006 creates three additional “research”, “support” and “technological dissemination” taxes. The revenue from these taxes is allocated to funding economic development measures and research into underground disposal and storage by Andra. The revenue from these taxes represented €126.20 million in 2017, of which €3.30 million were paid in 2017 to the municipalities and the local public cooperation bodies situated around the disposal centre. In addition, since 2014, ASN has been tasked with assessing and ordering payment of the special contribution on behalf of Andra created by Article 58 of the 2013 Budget Amendment Act 2013-1279 of 29th December 2013, which will be payable up until the date of the deep geological disposal facility’s creation authorisation. In the same way as the additional taxes, this contribution is due by BNI licensees, as of the creation of their facility and up until the delicensing decision. The revenue from this contribution represented €144.61 million in 2017. Finally, Article 96 of Act 2010-1658 of 29th December 2010 creates an annual contribution to IRSN to be paid by BNI licensees. This contribution is in particular designed to finance the review of the safety cases submitted by the BNI licensees. The revenue from this contribution amounted to €62.98 million in 2017. 4. Outlook ASN will be implementing its new 2018-2020 Multi-year Strategic Plan, notably with reinforced implementation of a graded and efficient approach to its regulation and oversight, improved oversight of technical investigations and consolidation of its operations to enhance regulation and oversight. In a context of unprecedented safety challenges, the ASN opinion of 1st June 2017 recalled that for the next three-year plan for 2018-2020, it has requested 15 additional full-time equivalent staff. In the coming years, ASN will maintain strong ties - while retaining its full independence - with the other stakeholders involved in the oversight and information duties, in the field of nuclear safety and radiation protection. ASN will in particular promote the involvement of the stakeholders in pluralistic working groups. When preparing its resolutions, ASN relies on the opinions and recommendations of seven Advisory Committees of Experts (GPE). ASN aims to continue to reinforce the guarantees of independence of the expertise on which it relies, and transparency in the process of drafting its regulations and decisions. Finally, ASN will continue its efforts to address the recommendations issued following the IRRS evaluation mission in October 2017.