Question 3216 — aquaculture and professional fishing

Summary

Mr. Bérenger Cernon questions the Minister of the Economy, Finance and Industrial and Digital Sovereignty on the application of the reduced VAT rate of 5.5% to farmed fish intended for stocking for recreational fishing. Stocking consists of introducing farmed fish into streams, lakes or rivers as part of recreational fishing activities. Stocking is practiced everywhere, especially before the opening of trout fishing. According to the PAZ association, more than 5 million trout are purchased each year in France for this purpose. This activity, although it is part of a leisure logic, currently benefits from a reduced VAT rate, applicable to essential goods such as food products. However, the assimilation of stocking to a food need seems out of step with reality. Some of the fish released are not consumed, either because fishermen practice “no-kill” (releasing fish after capture), or because consumption is prohibited for health reasons in certain polluted areas. These elements raise questions as to the relevance of applying a reduced VAT rate to a practice which does not relate to an essential need, but to a recreational activity. Mr. Deputy would therefore like to know whether the Government plans to revise the VAT rate applicable to farmed fish used for stocking, so that it better reflects the recreational nature of this practice. It also asks it to specify the VAT rate currently applied to the sale of land animals intended for release for hunting activities, in order to compare the tax regimes of these two similar practices.

Machine translation from French. The official text remains authoritative.

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