With 158.5 billion euros in deficit planned as part of its finance bill for 2023, the government is looking to save money. And this could go through the planing of certain tax loopholes, including home tutoring assistance.
This is a new step for the finance bill for 2023. This Tuesday, the deputies of the Finance Committee will examine the text and the few 1143 amendments who accompany him.
And if certain subjects already look stormy, the image of the taxation of superprofits, supported by the opposition, others could quickly reach a consensus. This is particularly the case with a series of measures aimed at eliminating several tax loopholes.
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Towards a ceiling of 1000 euros
These proposals are the result of the work of a commission mandated by Bercy to identify ways to save. At its head, MP Daniel Labaronne, a member of the Renaissance party, tabled several amendments.
In one of them, the majority MP proposes to cap 1000 euros per year home tutoring expenses giving rise to the right to personal services tax credit. As a reminder, tax credits for personal services (…) represent 50% of the expenses incurred, within an annual limit of 12,000 euros, explain The echoes.
The objective would be to align home lessons with the already existing ceilings for other activities eligible for the tax credit (small DIY work, home computer assistance, and small gardening work), all three of which are limited 500 euros per year.
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About 40 hours of lessons per year
For Daniel Labaronne, 1000 euros corresponds 20 euros private lessons per week, which seems a more than reasonable amount to encourage reporting without creatingwindfall effects for the wealthiest households who make extensive use of home tuition.
Because one of the particularities of personal services tax credits is that they are granted without means test. A mechanism called into question by Christine Pirs-Beaune. The PS MP has repeatedly requested information on the allocation of this tax credit, the total cost of which is estimated 5 billion euros per year.
If the measure is adopted, students will have access to approximately 40 hours of lessons per year, since the prices of school support organizations often revolve around 50 euros, which, after deduction of 50% tax credit, returns 25 euros for 1 hour lesson.
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