50% tax credit for adapting homes and vehicles to motor disabilities (2027-2029)

The amendment creates an income tax credit of 50% of expenses paid between 1 January 2027 and 31 December 2029 to adapt the main home (accessibility works and equipment) and a personal vehicle (equipment and conversions for access, driving or safe transport, excluding the vehicle's price) to a disability, net of other aid. The person concerned (taxpayer, household member or minor child hosted) must have lasting motor impairments and a disability rate of at least 50% recognised by the CDAPH, or receive the disability compensation benefit, and the need for the expenses must be certified by a doctor or occupational therapist. Eligible expenses are capped at €20,000 per household over the period, €40,000 for the needs of a minor. Section II of the adopted text limits the benefit to amounts deducted from tax due; the explanatory statement asks the Government to remove this restriction so that non-taxpaying households can receive a refund.