Question 8186 — personal services

Summary

Mr. Emeric Salmon draws the attention of the Minister of the Economy, Finance and Industrial and Digital Sovereignty to the economic, social and environmental consequences of the planned reform of the “personal services” tax credit (SAP), in particular for small gardening work. The Government would consider, within the framework of the next budgetary texts, reducing the scope or rate of the tax credit SAP, by targeting certain so-called “comfort” services, including the maintenance of private gardens. This measure, although motivated by a desire to save money, risks having a disproportionate impact in rural areas, where this system supports an activity that cannot be relocated, often carried out by VSEs and landscape craftsmen. In Haute-Saône, as in many poorly urbanized areas, maintenance services home gardens meet a dual challenge: keeping elderly or vulnerable people at home and the creation of low-skilled local jobs, in a growing sector (+2.5% in 2024, according to the National Union of Landscape Companies). According to industry data, one job is created for every 40,000 euros of turnover in SAP and more than 18,000 landscape companies currently carry out these activities, including one large majority of very small structures. In addition, the SAP tax credit acts as a lever in the fight against hidden work, the rate of which already reaches 27% in this sector, more than double the European average. Finally, 39% of users of the system are not taxable, which demonstrates that the tax credit allows fair access to this essential service and not an advantage reserved for wealthy households. Consequently, he asks whether the Government intends to renounce any reduction in the SAP tax credit for small gardening work, given its social, fiscal and ecological consequences, particularly in rural areas.

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