Reduced 5.5% VAT rate on horse-riding lessons and practice
The 2024 Finance Act applies the reduced 5.5% VAT rate to horse-riding instruction and practice, to activities introducing the equestrian environment, and to access to sports facilities for horses (Article 278-0 bis O of the General Tax Code). These services were previously taxed at the standard 20% rate.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Riding centres can charge 5.5% VAT. According to the Senate report, the Government estimated the revenue loss at €20m. The 2026 sunset clause voted by the Senate was not retained.
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
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
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