VAT exemption for childcare of under-threes in nurseries and day-care centres

Article 46 of the Enforceable Right to Housing Act inserts point 8 bis into Article 261(4) of the General Tax Code: services and closely related supplies of goods provided as childcare by the establishments referred to in the first two paragraphs of Article L. 2324-1 of the Public Health Code (nurseries, day-care centres, kindergartens) that care for children under three are exempt from VAT. The measure takes effect on the first day of the month following publication of the act, i.e. 1 April 2007.