Question 26031 — value added tax

Summary

Mrs Fabienne Colboc draws the attention of the Minister of Action and Public Accounts to the VAT rate which applies to associations which undertake heritage renovation work. Currently, associations formed for the renovation of old heritage of which they are owners pay VAT at 20% on the renovation work they undertake. This work, often costly, then becomes insurmountable. for an associative structure. However, associations for the preservation and enhancement of heritage are numerous and essential to the preservation of historic French buildings. The Heritage-Environment federation has identified more than 3,800 associations for the protection and enhancement of heritage. Some bring together owners of historic monuments, others bring together heritage audiences. If these Associations can obtain financial assistance from the regional directorates of cultural affairs for carrying out this type of renovation work, they are nevertheless obliged to advance the total amount of the work and, for the rest, to pay VAT at 20%. She would like to know her position on this subject, and the possible solutions to facilitate the carrying out of renovation work by established associations. for the preservation of heritage.

Machine translation from French. The official text remains authoritative.

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