This amendment presents what would be an inconsistency. Indeed, since the European “Rates” directive, all fun and leisure activities, such as tree climbing, mini-golf and fun climbing, have a VAT rate reduced to 10%. Following the vote on the 2024 PLF, the government also granted a VAT regime reduced to 5.5% for e-sport competitions and horse riding. On the other hand, the commercial leisure sector, namely sports halls and commercial indoor and outdoor sports activities, does not have any favorable tax regime and is still subject to 20% VAT.
An “inequality” to be resolved
For the deputies of the LIOT group, this is an “inequality” that “nothing justifies” in a logic of fairness in the face of tax. “How can we justify that physical and sporting activity – beneficial for physical and mental health – is subject to a full VAT rate, when more sedentary activities such as sporting events, cinema and now e-sport are fiscally supported with a rate of 5.5%? », they also ask themselves.
