Question 1695 — income tax

Summary

Mr. Perceval Gaillard draws the attention of the Minister Delegate to the Minister of Solidarity, Autonomy and Equality between Women and Men, responsible for families and early childhood, 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 childcare is applied for expenses incurred for childcare - only outside the home - of children under 6 years old. Since September 20, 2022, parents who use home help to care for 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 assistance is granted for the cost of caring 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. A child whether kept inside or outside its home should not lead to any difference in the aid granted. Working parents 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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