B: Reduced rate

Value added tax is levied at the reduced rate of 10% in respect of:

a. Services relating to:

The supply of accommodation in accommodation establishments; this rate applies to furnished rentals under the same conditions as for accommodation establishments;

The supply of accommodation in classified campsites and the rental of pitches on classified campsites;

The rental of reception areas or stopping places for Travellers;

a bis. Receipts from the supply of meals in company canteens and meeting the conditions that are laid down by decree, excluding those relating to alcoholic beverages which come under the rate provided for in Article 278;

a ter. (Repealed);

a quater. (Repealed);

a quinquies. Treatment services provided by authorised spa establishments under the conditions laid down by Article L. 162-21 of the Social Security Code;

b. 1° Reimbursements and remuneration paid by municipalities or their groupings to operators of water and sewerage services.

2° Taxes, surcharges and fees levied on users of sewerage networks;

b bis. The fairground lotteries referred to in Article L. 322-5 of the Internal Security Code;

b bis a. (Repealed);

b ter. (Repealed)

b quater. passenger transport;

b quinquies. (Repealed);

b sexies. (Repealed);

b septies. If carried out until 31 December 2025, silvicultural and forestry work carried out for the benefit of farmers, including forest path maintenance work, as well as forest fire prevention work carried out by authorised syndicate associations whose purpose is to carry out such work;

b octies. Subscriptions taken out by customers in order to receive the television services mentioned in article 2 of law n° 86-1067 of 30 September 1986 relating to freedom of communication.

b nonies. Admission fees for cultural, recreational, educational or professional exhibitions, sites and facilities.

. This b nonies does not apply to transactions covered by article 278-0 bis or to sums paid to use sports facilities or equipment, attend shows, operate automatic machines or take part in games of money and chance;

b decies. (Repealed);

c, d, e. (Repealed as from 1st January 1993);

f. (Repealed);

g. Assignments of economic rights recognised by law to authors of works of the mind and to performers, as well as all rights relating to cinematographic works and books.

This provision is not applicable to assignments of rights relating to works of architecture and software, as well as to assignments of economic rights relating to cinematographic works shown during cinematographic showings mentioned in article L. 214-1 of the Code du cinéma et de l'image animée or as part of film festivals;

h. When they are not covered by the reduced rate provided for in M of article 278-0 bis, collection and treatment services for household waste and other waste that the local authorities referred to in Article L. 2224-13 of the General Local Authorities Code may, in view of their characteristics and the quantities produced, collect and treat without any particular technical constraints, as well as the services that contribute to the smooth running of these operations;

i The services provided on an exclusive basis, or on a non-exclusive basis for those that benefit from a derogation from the condition of exclusive activity according to article L. 7232-1-2 of the Labour Code, by associations, companies or bodies declared pursuant to article L. 7232-1-1 of the same code, the list of which is set by decree;

j. Remuneration paid by local authorities and their groupings for the implementation of a contract of objectives and means corresponding to the production of a local television service;

k. Reimbursements and remuneration paid by municipalities or their groupings to operators providing gutter and public road sweeping services when they are part of the municipal public road service;

l. Reimbursements and remunerations paid by départements, communes or their groupings to operators providing snow clearing services for public roads when they are part of a public road service provided by communes or départements;

m. Sales for consumption on the premises, excluding those relating to alcoholic beverages which come under the rate provided for in article 278 ;

n. Sales to take away or deliver of food products prepared for immediate consumption, excluding those relating to alcoholic beverages which fall under the rate provided for in Article 278.