Question 33254 — value added tax

Summary

Mr. Didier Martin questions the Minister Delegate to the Minister of the Economy, Finance and Recovery, responsible for public accounts, on the value added tax (VAT) applied to hairdressing services. With more than 85,000 establishments and 184,000 workers (employees and self-employed), hairdressing is the second largest craft sector. As such, it represents a particularly important source of employment for the French economy. Since the health crisis, the activity of hairdressing salons has decreased significantly. Despite a temporary increase in attendance during the three weeks following the end of lockdown, these establishments experienced a significant drop in attendance (between 15 and 40%) linked to the health context. Indeed, yesterday's customers, frightened by the health crisis, are sometimes reluctant to go there or space out their appointments further. Of Furthermore, salons are also facing a significant increase in their costs marked by an increase in the price of rent, the cost of raw materials and that of energy and consumables. Formerly exempt from VAT due to an administrative tolerance dating from 1923, hairdressing services included in the price of the services have been subject since October 1, 2001 to VAT at the standard rate. He would like to know the Government position on a possible reduction in VAT on hairdressing services only (and not on all services) in order to reduce it to 10%. This would allow these local businesses to maintain their activity and guarantee the sustainability of their jobs.

Machine translation from French. The official text remains authoritative.

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