During the review of the 2027 budget proposal, elected officials introduced several changes to the Value Added Tax (VAT), a consumption tax paid by the end consumer. The standard VAT rate is 20 %, but some goods and services are taxed at lower rates, such as 10 % or 5.5 %. Among the changes, officials exempted purchases of goods meant for food aid distribution associations and reduced the VAT on bio-sourced construction materials and the joint installation of photovoltaic panels and electricity storage batteries. They also removed a provision that would have increased VAT on certain TV service subscriptions, such as those of Canal+. Deputies proposed, though unsuccessfully, reductions in VAT in other areas, including ski lessons, repair services for everyday objects, and veterinary care. They also rejected attempts to increase VAT on ultra-processed foods and CBD products. Philippe Juvin, the general rapporteur of the budget and a member of the LR party, warned that these measures risked reducing state tax revenues without significantly benefiting consumers. He noted that reducing VAT does not always lead to lower prices for consumers. Daniel Labaronne, a Macronist deputy, supported Juvin’s stance, citing the Council of Mandatory Levies’ 2023 report, which found that lower VAT rates have limited economic impact and are not always passed on to consumers. Juvin estimated that reducing VAT on transport could cost the state between 100 million and 1.5 billion euros annually, depending on the amendments. He emphasized that "there is no magic money" and that savings for users should be balanced by taxpayers. However, Juvin supported an amendment by Liot to extend the reduced VAT rate to equipment that helps protect homes from high temperatures, such as fixed air circulators. This amendment was ultimately rejected, sparking further debate. RN deputy Claire Marais-Breuil criticized the rejection, saying it was inconsistent with previous support for VAT reductions. Other proponents of lower VAT rates argued for their social or environmental benefits. Eric Coquerel, president of the LFI commission, acknowledged that VAT reductions should be paired with price freezes to effectively boost purchasing power. He also stressed that climate issues cannot be reduced to a question of tax revenues. These debates set the stage for upcoming plenary discussions, where the budget proposal was previously rejected by a large majority last year.