THE TAX CREDIT: AN ASSISTANCE TO HELP PMR’S TO ARRANGE THEIR HOUSING

When people lose their mobility and the equipment in their home can no longer adapt to their needs, it may be appropriate, particularly for safety reasons, to adapt each piece of equipment to their new requirements. The development of a dwelling for PRMs (persons with reduced mobility) certainly requires a significant investment, but it should be noted that this is an expense eligible for the tax credit.

Taking advantage of the tax credit for the development of a dwelling for PMRs

In concrete terms, the adaptation of the bathroom, kitchen and other rooms of a dwelling is particularly necessary for PRMs. The aim is to ensure their safety, but also to compensate for their loss of autonomy. However, depending on the scope of the work to be done, such a project can be more or less costly. Fortunately, the development of a dwelling for PRMs, under certain conditions, is eligible for the PRM tax credit. Of course, this type of project is one of the activities that the legislator wants to support at all costs. Thus, by granting this tax gift to taxpayers wishing to convert a residence for RMCs, the legislator simply wants to ensure that each RMC can benefit from housing adapted to the difficulties of his or her disability.

P.S. The tax credit for equipment expenses in favour of personal assistance is intended for both owner-occupiers and lessors.

The amount of the tax credit for the development of a dwelling for RMCs

The amount of the income tax credit granted to taxpayers wishing to proceed with the development of a residence for PMKs is set at 25% of the amount of expenses incurred. It should be noted, however, that the latter (equipment and installation costs) is withheld up to a limit of €5,000 for a single person or €10,000 for a couple, plus €400 per dependant.

Equipment eligible for the tax credit

The expenses eligible for the tax credit are, in principle, those related to the integration of equipment dedicated to PRMs and senior citizens. Thus, the equipment eligible for this tax incentive scheme includes sanitary equipment designed specifically for PRMs (deviated trap, raised WC, integral shower cabin, wall-mounted shower seat, etc.), accessibility and safety equipment (fixed ramps, handrails, inclined planes, support or handrail, furniture with adjustable height, corner protection, magnetic loop, lifting devices, sliding door, guardrails, door widening or reversal, anti-slip floor covering, etc.). To access the exhaustive list of equipment eligible for the tax credit within the framework of a housing development for PMRs, simply contact the national standard “Impôts Services”, or a local tax centre.

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