Question 15256 — income tax

Summary

Mr. Olivier Gaillard draws the attention of the Minister of Solidarity and Health to the management of long-stay hospitalizations for dependent people. Today in France, any individual who employs an employee in their home for certain services (childcare, cleaning, assistance to the elderly) can benefit from a reduction or a tax credit equal to 50% of the sums paid up to a ceiling. In At the same time, expenses incurred for home employment to pay an employee working at the home of an ascendant likely to benefit from the personalized autonomy allowance give rise to a tax credit. However, taxpayers housed in care establishments linked to dependency benefit from a tax reduction (and not a credit) equal to 25% of the expenses they bear, both in respect of dependency than accommodation. In order to harmonize these situations, it could be envisaged that the measures relating to home employment, and in particular the possibility of a tax credit, could also apply to placements in EHPADs, which would allow better care of dependency by the State. Also, he would like to know the Government's position on the matter.

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