A Bois Mort

14/02/2025

Well a wee cause for a glass of bubbles or 2😉. Thanks so much to all my lovely guests who took the time to write such lovely and glowing reviews. It means such a lot to me … here’s to another fantastic year here at Bois mort … see you all soon🥂🕺🏻

28/10/2024

Airbnb rentals: MEPs impose VAT on furnished tourist accommodation, a blow for renters

The National Assembly's Finance Committee has adopted an amendment to the draft Budget 2025 that will force those who rent out furnished tourist accommodation, particularly on Airbnb, to charge VAT to their clients, as is the case for hotels.

There's a lot of bad news for those who rent out furnished tourist accommodation.

On Thursday 17 October, the French National Assembly's Finance Committee adopted an amendment to the draft Finance Bill (PLF) for 2025, which will make Airbnb-type rentals subject to VAT.

In practical terms, if you own a property that you rent out for short periods via platforms such as Airbnb and Abritel,

*****if this amendment remains in the final version of the PLF,

you will have to charge your tenants VAT at the rate of 10%. This higher rate is likely to make furnished accommodation less attractive than hotels.

At present, furnished tourist accommodation is only subject to VAT if it provides three of the following services:
breakfast,
regular cleaning of the premises,
supply of household linen
reception of guests.

However, it is very rare for Airbnb owners to provide even two of these services. Their services are generally limited to cleaning the premises.
Guests are not always welcomed, as can be seen from the many key boxes that allow guests to arrive "on their own".
Linen is often provided as an optional extra.

Breakfast is simply not provided. Unlike hotels, the vast majority of furnished accommodation providers do not charge VAT to their tenants.

A "common sense" amendment
For François Jolivet, the Horizons MP for Indre and author of the adopted amendment, the services provided by Airbnb rental companies are, as with hotels, "purely commercial acts, which should therefore be subject to VAT". A position shared by other MEPs.

"The European directive on VAT stipulates that those who rent out furnished tourist accommodation are exempt from VAT unless they are in competition with the hotel sector", points out Charles de Courson, Liot MP (Libertés, indépendants, territoires et outre-mer) for the Marne and general rapporteur for the draft Budget 2025 on the Finance Committee.
For him, "the question is whether there is competition". "With hoteliers saying "yes", Charles de Courson believes that "we can try to restore fair competition between those renting furnished accommodation and hoteliers".

As well as re-establishing fair competition between Airbnb owners and the hotel industry, François Jolivet sees his amendment as a way of "promoting family accommodation", rented for long periods.

Indeed, if tourists turn away from Airbnb because of rates that have become prohibitive as a result of VAT, this type of rental investment will lose its appeal. "Furnished tourist accommodation enjoys huge tax advantages, so much so that in the Basque Country we no longer have any accommodation for the people who live and work there", grumbles Socialist MP Peio Dufau. His colleague from Pyrénées-Atlantiques, Inaki Echaniz, co-author of the anti-Airbnb bill that will return to Parliament on

****28 October, ***

also approves of François Jolivet's "common sense " amendment, which "will promote sustainable housing". Charles de Courson added:"Let's give it a try and see what the government's reaction will be during the sitting", i.e. when the PLF 2025 is examined by all the MPs in the National Assembly.

11/09/2024

Peach season!.. peach and ginger jam and of course vin de peche:..🍷

16/07/2024

14/07/2024

11/07/2024

Ooh la la etc

10/07/2024

This is a great festival for Partheney and each year sees it getting bigger and bigger!!🕺🏻

24/06/2024

End of another hardworking day here at boismortfarm.. enjoying the lovely smell of freshly cut prairie grass and enjoying a wee glass of wine as the sun goes down.. night night..🍷

22/06/2024

Bonny flowers around boismort farm .xx

21/06/2024

Hello lovely boismorteers , due to a sad family circumstance, I now have a last minute availability just come up. The dates are 2 nd to 8th of July . Fancy a last minute jaunt to French fabulousness .. get in touch!.🥂