The b of 10° of I of article 30 of the law n° 2021-1900 of December 30, 2021 of finances for 2022 provides for the application of the reduced rate of 5.5% of VAT to operations relating to equipment, materials and equipment for people with disabilities benefiting from the support package provided for in Article L. 165-1-1 of the Social Security Code (CSS) for innovative products or benefiting from the transitional support provided for in article L. 165-1-5 of the CSS. These provisions appear in g of 2° of A of article 278-0 bis of the general tax code (CGI) .
In addition, the decree of March 18, 2022 supplementing the list of special equipment, referred to as technical aids and other equipment, eligible for the reduced rate of value added tax, provided for in article 30-0 B of annex IV to the general tax code , taken in application of c of 2° of A of article 278-0 bis of the CGI, operates an update of the list of special equipment allowing the practice of a sport by people in situation disability provided for in article 30-0 B of appendix IV to the CGI .
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