Tax credit for adapting homes to loss of autonomy extended to 2017, with a 40% technological-risk strand
The 2015 Finance Act extended until 31 December 2017 the income tax credit for installing or replacing equipment designed for elderly or disabled people in the main residence. It created a separate strand for assessments and works required by a technological risk prevention plan (PPRT), paid between 2015 and 2017, at a 40% rate, capped at €20,000 of expenditure per dwelling, also open to landlords.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Households equipping their main residence for autonomy, and owners of homes within a PPRT perimeter. The credit cost €26m in 2013 for about 36,700 beneficiaries, of whom 196 for technological risks; the government estimated the new PPRT strand at under €1m. The scheme was later extended by subsequent finance acts (2021 entry).
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
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
National Assembly has the final say
Si échec CMP
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne