Question 14667 — value added tax

Summary

Mr. Dominique Potier questions the Minister of Action and Public Accounts about the VAT rate to which prostheses intended for disabled sports are subject. For 30 years, research into large equipment has been the subject of rapid implementation. They have enabled people deprived of one or more limbs to better cope with their disability. This is the case for prostheses which compensate for the movement of running by 90% to 95%. These prostheses allow amputee children to enjoy the right to run. This practice of sport is essential for the psychomotor development of children, as well as for the balance of adults. However, the cost of this large orthopedic equipment is often a barrier for amputees and their families. This financial limit is partly offset by the action of associations which since 2014 work for free access, via equipment loans, to “running blades” and other equipment. However, these prostheses are classified as “leisure” devices and are therefore not reimbursed by social security. While refundable products benefit from a reduced value added tax rate of 5.5%, leisure equipment is subject to a rate of 20%, which weakens the effect of the associative fundraising work. He asks for his position on harmonization of the “Handisport” VAT rate with that already applying to the equipment defined by the list of reimbursable products and services provided for in Article L. 165-1 of the Social Security Code.

Machine translation from French. The official text remains authoritative.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

No documents linked.

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.