Reduced VAT rate on accommodation and meals in small social care homes (lieux de vie et d'accueil)

Article 17 of the 2010 Finance Act applies the reduced VAT rate (5.5% in 2010) to accommodation and meals supplied in the small social care homes referred to in Article L. 312-1, III of the Social Action and Families Code. These structures mainly take in young people or adults in difficulty. The measure applies to transactions whose chargeable event occurs on or after 1 January 2010. The reduced rate concerned was later raised to 7% in 2012 and to 10% in 2014.