TV Licences for gites

[David & Janet]

We have two gites, and i have heard that we need to declare that we have TV's in them and pay for a licence for each of them; Even though our income including the gites (not good at advertising!!) and my other halfs' age exempts us from paying for one for our own use. Any comments please, don't want to get in trouble, so may just take the tv's out. Not enough bookings this year anyhow to warrant the expence of two licences!

Janet

[Nimportequoi]

The form you need to declare your TVs for the gîtes is the  N° 3310 K-1-NI  available from the Hôtel d'Impots or online. You pay full price for both TVs unfortunately, you only start paying less for extra TV's when you get to number 3 or more. I think it is line 56 on the form where you fill in the payment amount.

[David & Janet]

Thank you for your reply, i think we may be taking them out now, really can't afford them!!

Regards

Janet

[EmilyA]

Can someone point me in the direction of the internet link to the form - I can't seem to find it by searching.

[Nimportequoi]

You can download it here

[betoulle]

On the subject of TVs in gites - we have over the years weighed up the pros & cons of TV or no TV - friends of ours have no TVs, & have a good level of occupancy during the peak period...... while we have TVs with French channels only & have always had a good level of bookingsfrom Easter till October.  The last 2 years we have definitely lost bookings as we do not offer UK freesat TV stations, so this year have installed it & now gites are fully booked for this year from early May through till October......with the current weather conditions they have been a welcome distraction, plus the World Cup & Grand Prix etc so taking the TVs out while saving you the licence fee may result in less bookings......

[giteowner]

Janet - I do not think you have been given the correct advice on this forum about the TV licence for gites.

I don't believe you need to pay for 2 gites.

I say this because we have an apartment in the Alps, let out in ski season through an agency who handles all the booking etc. A few years ago they wanted all apartment owners to put TV's into the apartments to make rental more attractive. They said that for French owners there was no need to pay for another TV licence as French residents can have 2 more TV's if paying for the TV at their home address. At that time we were living in UK so I had to pay for licence but I noticed that as soon as we moved to France and got a TV and licence at our home address then payment for extra licence at the apartment was deleted.

Lo and behold, as soon as we returned to UK and I amended our address then I got a letter asking for payment for TV licence for the apartment again. As we still owned our place in France and were still paying for the licence there I simply wrote back saying that although UK was now our residence we still owned house in France and were paying for TV licence there so I felt I did not need another one for the apartment even though that apartment was rented out in ski season. I never heard anything back frm them so am assuming they agreed.

I think you should investigate more before taking your TV's out. We also had a gite with a TV while living in France and did not get an extra licence for it, on the basis that was our third TV and we were allowed 3 on the one licence.

[Pickles]

[quote user="giteowner"]Janet - I do not think you have been given the correct advice on this forum about the TV licence for gites.

I don't believe you need to pay for 2 gites.

I say this because we have an apartment in the Alps, let out in ski season through an agency who handles all the booking etc. A few years ago they wanted all apartment owners to put TV's into the apartments to make rental more attractive. They said that for French owners there was no need to pay for another TV licence as French residents can have 2 more TV's if paying for the TV at their home address. At that time we were living in UK so I had to pay for licence but I noticed that as soon as we moved to France and got a TV and licence at our home address then payment for extra licence at the apartment was deleted.

Lo and behold, as soon as we returned to UK and I amended our address then I got a letter asking for payment for TV licence for the apartment again. As we still owned our place in France and were still paying for the licence there I simply wrote back saying that although UK was now our residence we still owned house in France and were paying for TV licence there so I felt I did not need another one for the apartment even though that apartment was rented out in ski season. I never heard anything back frm them so am assuming they agreed.

I think you should investigate more before taking your TV's out. We also had a gite with a TV while living in France and did not get an extra licence for it, on the basis that was our third TV and we were allowed 3 on the one licence.[/quote]

I'm afraid that the advice originally given was correct, from what I can see. The law makes a distinction between:

a) property which is normally occupied by the owner as a primary or secondary residence

and;

b) property which is NOT normally occupied by the owner as a primary or secondary residence.

See http://revuefiduciaire.grouperf.com/article/3109/hb/rfiduchb3109fisred01.html where the distinction is made in cases 4 and 5.

In case (a) - or 4 in the link - then if a TV licence is held for the primary residence, then none is required for the secondary residence.

In case (b) - or 5 in the link - then a licence must be held for each rented unit (subject to discounts on multiple units). The distinction is that the type of gite referred to in the OP is not the normal primary or secondary residence of the owner, and is therefore exclusively used for furnished rentals.

Regards

Pickles

[EmilyA]

I will go and ask at the impots (tried last week but failed to take account of the strike), but do you think a small house in the garden used for family, friends and some rentals would need a separate licence or not? It is registered as a business, but is also included in our tax d'hab. Given that advice from tax offices can vary, I would like to know what the situation is before I go.

[Nimportequoi]

If you have a gite business, or B&B for that matter, with TVs in different bedrooms, you need separateTV licences. I know of several gite owners who didn't bother and were recently controlled by the tax office and had to pay up.

[EmilyA]

Just to update - we went to the tax office and explained that we had just installed TV and satellite in our gite which is a small house in the garden of our main residence. We were told that as we only have a "petite entreprise" then under the circumstances we do not have to pay an additional licence.

I realise that this may be a local decision, but I think it emphasises that it is always worth going to the tax office and asking.

[David & Janet]

Thank you for all your replies to the original question.

I have been away for two weeks so i have only just caught up with all the comments!

I am now however totally confused!! My fault as i did not originally explain that although we have two gites, they are in fact part of our own house with locking doors between them when guests are in.

It is however used as our house, when there are no guests in. I wonder then if i can claim exemption as i we are a 'petite enterprise' and that, it is as in a previous comment, 'our principal residence?'

All a bit accademic now as i chickened out and got a licence (one tv now in our bedroom) before we went away!!!

However when i payed over my money i was given no receipt, and no indication that i would get a paper to say i had a licence. I also asked if i would get an invoice next year and she shrugged her shoulders and said it was up to me to come and pay?

I do find it very frustrating that had i not noticed a posting on a forum, with the need to get this licence, that i could have been fined, even though when registering with the tax office, no mention was ever made to get a licence.

As far as i can tell for future licences i will not receive any reminder! And i have absolutely no proof that i have ever paid for this one, or could it be in the post do you think??

Regards

Janet

[EmilyA]

It is frustrating isn't it Janet. I think we were lucky enough to get a senior tax officer who considered our situation in relation to the legislation and decided it didn't apply in our case. I also have nothing in writing though we were careful to make a note of his name! I do think the individual tax offices seem to have a level of discretion in their decisions here. I also agree that it would be very easy to collect extra licence fees through the business registration, if that is what was required.