Related Rule
Practice Relating to Rule 147. Reprisals against Protected Objects
Section A. Civilian objects in general
Belgium’s Law of War Manual (1983), citing several examples of jurisprudence and referring to Articles 4 and 33 of the 1949 Geneva Convention IV, states: “The persons protected by the Geneva Conventions (… civilians) may not be made the object of reprisals. Therefore, [reprisals] may be directed only against combatants, non-protected property and a restricted group of non-protected civilians.” 
Belgium, Droit Pénal et Disciplinaire Militaire et Droit de la Guerre, Deuxième Partie, Droit de la Guerre, Ecole Royale Militaire, par J. Maes, Chargé de cours, Avocat-général près la Cour Militaire, D/1983/1187/029, 1983, p. 36.
Belgium’s Teaching Manual for Soldiers, in the part containing exercises (questions and answers) for the training of soldiers, gives a negative response to the question as to whether civilian property may be destroyed in reprisal. 
Belgium, Droit de la Guerre, Dossier d’Instruction pour Soldat, à l’attention des officiers instructeurs, JS3, Etat-Major Général, Forces Armées belges, undated, p. 86.