Taxe D'hab, plafonnement selon le revenu

[Chancer]

Can anyone help me with understanding this please?

 

I have paid only about 10% of the taxe d'habitation this year because my revenue de référence was well below the plafond but I cannot understand how it is worked out and/or whether I should be completely exonerated which I think would also  mean the redevance audiovisuel would not be charged.

 

On page 3 of the avis d'impôt there is an explanation in section 7 but I cannot makes sense of it and reconcile it with my figures, I am only one part a,d my RFR is less than a fifth of the plafond, can anyone explain what the abattement should be please?

[Gardian]

Chancer .............

As you're well aware, TdH is fiendishly complicated. I did get to the bottom of it a year or two back, but had fogotten the rules. Since its been a rainy afternoon, I've spent an hour delving in to it again, so here goes.

First of all, you must be over 60 and below the 'low income' plafond (around €10500 RFR) to be exonerated. So presumably you're under 60?

As for the assessment otherwise, let's assume that your liability is €1000. Let's take an RFR of €8451. For the 'Plafonnement sur le Revenu' deduction, you deduct the Abattement for 1 part (€5451) to get a figure of €3000. This is multiplied by 3.44% to arrive at €103.

The difference between this figure and your liability is the amount of the Plafonnement that you get , i.e. €897, or put mor simply, your nett liability is the €103 number.

Now, it probably won't work out exactly, because they muck about with the Plafonnement number according to a really complex formula that could only have been dreamt up by a senior French fonctionnaire !! However, if your numbers are somewhere close to these, this should help to explain things.

The only bit I don't quite understand is that you say that your RFR is one fifth of the €25k Plafonnement. If that's really the case, then your liability should be zero.

Hope that helps.

[Chancer]

Thank yoju so much for that, we will do this 2 ways, i will try to make sense of the above (you have explained a very complicated animal very simply and i applaud you) and make my calculation, I will also give you my RFR etc so you can do the same and we can compare results.

 

I am still Under 60

 

I am single so I think that means one part

 

My RFR for 2014 was €1923 (it was zero for the two preceeding years.

 

The abattement figures on the tax form are:

 I) plafond du RFR........ = €10686

II) Plafond du RFR pour l'application du plafonnement = €25130

III) Abattements à imputer sur le RFR............... = €5451

 

The total des cotisations was €681, I recieved an abattement of €627 leaving €61 to pay plus the redevance audiovisuel making a total of €197.

 

My reading of the text is that if I am exonerated from the TD'H then I am also exonerated from the redevance audiovisuel, is that your undersrtanding?

 

If there is anything to dispute on this one I will because I will also be due a refund for the previous years payments, if it is correct then I will let sleeping dogs lie [:)]

[Debra]

You can get a zero bill but still pay for your TV licence.  They handle this by putting a one in a column somewhere on the calculations and then refunding it to you in another column.  I know this because I haven't paid tax d'habitation for years but have always paid the TV licence part.  You need to have zero revenue before you are exempt from the TV licence part (barring other circumtances under which you can be exempt).  

[Debra]

I've been told I could have applied to be exempt from paying the TV licence because of low income but I'd have to visit the tax office to do that.  It's only automatic if you have zero revenue.

[Chancer]

As you say, doing the calculation would indicate that I should have nothing to pay, have i missed something?

[Gardian]

I must admit that I'm completely baffled.

I've read & re-read the taxation small print in the 'Brochure' for local taxes - the answer is in there somewhere, but I just can't figure it out.

I reckon that a visit to the Impots is the best course of action.

Sorry!

[idun]

Does this article help??? Seems a little clearer to me than some of the other things I have read.

http://impots-locaux.comprendrechoisir.com/comprendre/taxe-d-habitation-exoneration

[NormanH]

If you watch the TV on your computer monitor as I do and have it by the triple-play option you are exonerated from the Rédevance for the moment.

[Antonia]

It may be something to do with your commune. We had a similar situation in 2012 where we were expecting a reduction of 132 euros using just our RFR.

This was how it was explained to us:

The Tax Imposition 2012 was 7.21% ( Commune )

                                                10.88% ( Intercommunalite )

                                                 .157% ( Tax Speciale D'equipement )

                                                 7.21 + 10.88 + .157 = 18.247%

Taux global 2000 ( left hand side down the bottom ) was 15.2%

The valeur locative brute ( up the top ) was 4475

The amount the commune takes from a potential rebate is...

Tax Imposition - Tax Global 2000 x Basse Net Imposition

In our case for 2012 (18.247-15.2) x 4475 = 136 euros.

Or to put it another way, in 2012 our commune kept the first 136 euros of any rebate.

Apparently not all communes do this, we're just lucky I guess.