Question 13691 — value added tax

Summary

Mrs. Sandra Delannoy draws the attention of the Minister of Agriculture, Agri-Food and Food Sovereignty to the taxation applicable to the equine sector and more particularly to the VAT rate applicable to the sale of horses. The horse industry constitutes a structuring sector for many rural areas. Today it represents the third sport in France and the leading women's sport, with nearly 650,000 licensed. Each year, around 55,000 foals are born in France and horse breeding constitutes an agricultural activity in its own right for many farmers. However, professionals in the sector highlight the persistent difficulties linked to the VAT regime applicable to equines. Indeed, if certain activities in the sector have recently benefited from the reduced rate of 5.5%, notably the teaching and practice of horse riding or still certain operations linked to reproduction, the sale of horses intended for sport or leisure remains subject to the normal VAT rate of 20%. This situation is regularly denounced by players in the sector, who believe that this taxation contributes to assimilating the horse to a consumer or luxury good, even though it primarily constitutes a product resulting from agricultural activity. It also creates a gap with other agricultural production benefiting from the reduced rate of 5.5%. In a context where many horse breeders are already experiencing economic difficulties, this taxation is seen as an obstacle to the development, professionalization of the sector and the promotion of French production. She therefore asks it if it plans to initiate a change in the VAT regime applicable to the sale of horses in order to better recognize the agricultural dimension of this production and support the competitiveness of the French equine industry, also recognized worldwide for its excellence.

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