• VAT on range of sport equipment for persons with disabilities reduced to 5.5%


With the Paris 2024 Paralympic Games on the horizon, the French government has reduced the VAT on a range of assistive technologies to make it more affordable for persons with disabilities to participate in Para sport.

In a decree to be published in the Official Journal of the French Republic, the government has reduced the VAT rate on a range of sports equipment for persons with disabilities from 20% to 5.5%.

The list of specific materials and equipment eligible for the reduced rate of VAT of 5.5% has been updated in order to include equipment allowing people with disabilities to practice an adapted physical activity, in leisure or in competition.  The list of eligible equipment is the result of work carried out by the State services with the support of the French Paralympic and Sports Committee (CPSF).

This measure is fully in line with the State's legacy plan for the Paris 2024 Olympic and Paralympic Games. It aims in particular to promote the development of sports practice for all people with disabilities. A pillar of public health, daily sports activity is also a powerful lever in terms of autonomy, confidence and inclusion, especially for people with disabilities.  By helping to reduce the cost of assistive technologies for persons with disabilities who wish to participate in sport, the Government has underlined its commitment to make the Paris 2024 Games a lever for promoting the benefits of physical activity for all.

Kristina Molloy, the IPC’s Chief Membership and Impact Officer, said: “The cost of assistive technologies can often be a barrier to persons with disabilities participating in sport, so the reduction of VAT by the French government on a range of materials and equipment is a major boost to France’s 12 million persons with disabilities.

“At the IPC we firmly believe that Change Starts with Sport, and this move by the French Government, even with more than 870 days to go until Paris 2024, is a tremendous legacy of the Paralympic Games.”