Housing benefits denied to young people attached to the tax household of parents liable for wealth tax
Article 143 of the Finance Act for 2016 excluded from the APL, the family housing allowance and the social housing allowance people attached to their parents' tax household when the parents are liable for the solidarity wealth tax (ISF). The article, resulting from an amendment adopted in the National Assembly, entered into force on 1 October 2016.
Measure originators
No official estimate found for this measure.
Measure impact
Students and young people attached for tax purposes to parents liable for the wealth tax lost their housing aid from 1 October 2016. The rule was carried over to the real estate wealth tax in 2018.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
Council of Ministers
Validation interne