5.5% VAT for premises of social facilities housing disabled or elderly people

Article 45 of the Enforceable Right to Housing Act extends the 5.5% reduced VAT rate (Article 278 sexies of the General Tax Code) to sales, contributions and self-supplies of premises, and to self-supplies of improvement, conversion, fitting-out or maintenance works, intended for the social and medico-social facilities listed in Article L. 312-1(I)(6) and (7) of the Social Action and Families Code. These facilities must be non-profit, managed on a disinterested basis, house disabled people or, for elderly people, meet the eligibility criteria for the social rental loan, and be covered by an agreement with the prefect. Works already eligible for the reduced rate under Article 279-0 bis are excluded. The measure applies to premises acquired, fitted out or built from the act's entry into force.