Question for written answer E-001403/2024 to the Commission from Catherine Griset (Patriots).
In France, the restoration of historic monuments, including churches, is subject to the standard VAT rate of 20 %.
Such buildings enjoy no derogations under EU law. The only reduced rates of VAT that apply to them are for energy renovation (5.5 % in France) and, for certain buildings, for work to improve, convert, fit out and maintain residential premises that have been completed for more than two years (10 % in France). Whether the latter rate applies therefore depends on the nature of the work, but above all on the building concerned being used for residential purposes.
As most churches are not residential premises, they remain subject to the standard 20 % rate of VAT, although municipalities are entitled to a partial refund of the VAT they have paid on their investment expenditure through the VAT compensation fund (FCTVA).
Would the Commission consider proposing that the scope of reduced rates of VAT should be extended to include the renovation of historic monuments, including churches, given their cultural importance and the problems involved in financing their restoration?
Submitted: 23.7.2024
Source: European Parliament
