Private Individuals (ie not professional builders) are now not subject to VAT and will not be subject to TVA at 19.6% (French equivalent of VAT in the UK taxed at 17.5%) when they come to sell a property that they have largely restored (where more than 70 % is new), or a barn convesrion to a residential home, or built their own home from scratch.
Previously, this tax has been applicable for five years from the date when  the declaration of completion of the works was submitted. This test was too difficult to handle for government tax authorities, Notaires(solicitors) and agents.
So if you come to France and renovate or build a new house then when you come to sell and NOTE this is your primary residence, not only will benefit from zero tax on capital gains – you can now also be exempt from VAT in France.
This is great news for developers and amateur enthusiasts with DIY experience. However, be careful that you need to ensure that the works are carried out is covered by policy called ‘dommage ouvrage’ Be aware, if you own a construction company, this can be considered a professional.