France: Reduced VAT Rates for Social and Medical-Social Facility Premises

Reduced VAT at 5.5% applies to supplies and self-supplies of premises used by certain social and medico-social institutions, including child protection facilities, youth/disabled housing, elderly care homes meeting regulated-loan criteria, adult disability facilities, and youth worker housing eligible for housing aid.
The same 5.5% rate also applies to supplies of building land intended for construction of premises for the relevant institutions.
Eligibility requires the institution to be non-profit, have disinterested management, provide temporary or permanent accommodation, and be covered by an agreement between the property owner/manager and the local state representative.
If works on these premises render the building “new” for VAT purposes, self-supplies of such works are also taxed at 5.5%, provided they are covered by the agreement.
Other improvement, conversion, fitting-out, or maintenance works on these premises are subject to 10% VAT, excluding green-space maintenance and cleaning.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.