Question 10377 — income tax

Summary

Mr. Perceval Gaillard draws the attention of the Secretary of State to the Prime Minister, responsible for children, to the absence of tax deductions linked to the costs of caring for children over 6 years old outside the home. Currently, a tax credit equal to 50% of expenses paid for care is applied for expenses incurred for the care - only outside the home - of children aged under 6 years. Since September 20, 2022, the parents who use home help to look after their child over 6 years old can benefit from the instant tax credit. Immediate reimbursement of 50% of childcare costs is available to parents who use a service provider or directly hire home help via the universal service employment check (Cesu). According to Urssaf, 90,000 households are affected. Thus, no aid is granted in the framework for childcare costs for children aged over 6 years outside the home. However, out-of-home care is better able to meet awareness and socialization needs. In a context of degraded living conditions linked to galloping inflation, each tax assistance counts in the household portfolio. Whether a child is looked after within or outside his or her home should not cause any difference in the aid granted. Parents who work sometimes have no other solution than to have their child looked after. In such a context, he asks what are the reasons for a lack of tax advantage concerning the costs of caring for children over 6 years old outside the home.

Machine translation from French. The official text remains authoritative.

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