Extension to 2023 of the tax credit for adapting homes to loss of autonomy and disability
Article 117 of the 2021 Finance Act extends by three years, to 31 December 2023, the tax credit under Article 200 quater A of the General Tax Code for equipment in the main residence that supports people (equipment designed for elderly or disabled people, technological risk prevention work). The scheme was due to expire on 31 December 2020. The credit equals 25% of spending on equipment for elderly or disabled people, within a multi-year ceiling of €5,000 for a single person and €10,000 for a couple, increased for dependants.
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 (adapted shower, grab bars, ramps, etc.) keep the tax credit until the end of 2023. According to the 'Voies et moyens' annex cited by the Senate, the tax expenditure is estimated at €45 million in 2021.
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
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si échec CMP