Permettre le remboursement de la taxe sur la valeur ajoutée aux communes étant maîtres d’ouvrage de la construction de maisons d’assistantes maternelles

This legislative proposal aims to allow municipalities to recover Value Added Tax (VAT) when they act as the project owner for constructing housing for childminders. This measure is intended to reduce the financial burden on local governments investing in early childhood infrastructure. Local municipal governments and childminders will be affected. If passed, it will make it more financially viable for towns to build dedicated housing to attract and retain childcare providers.