State aid for personal services is too costly and mainly benefits wealthy households, judges the Court of Auditors. The tax credit for employment at home, nannies, cleaners, gardeners and other helpers of life for the elderly is considered too expensive.

Between the tax credit, reduced VAT rates and exemptions from social security contributions, personal services benefited from state aid of 8.8 billion in 2022, an increase of more than 40% per year compared to 2012. This represents on average 9.4 euros of public aid per hour worked.