Social charges-Private Health Care

[Mac]

I know that I read on the forum about declaring on your tax return that you have private health cover but I can't find it. Probably not using the right search words!. This year was our first tax return and we also paid social charges-which would be correct as we had a Carte Vitale until Dec 2011. Since Jan 2012 we have had to pay for private health insurance and I think that social charges would not be applicable if we have private insurance. I want to make sure that I fill the form in correctly next year and-along with everyone else-only pay the tax that I have to. If you could point me to the post or supply the information I would be grateful. I know it's a long time until the tax forms arrive but by then I will have forgotten to ask.

[AnOther]

[quote user="Mac"]we also paid social charges-which would be correct as we had a Carte Vitale until Dec 2011[/quote]Having a CV does not automatically mean that you pay social charges !

I'm assuming you were covered on an E106/S1 until Dec 2011 and if so then you would not normally be liable for social charges under that either.

The source and nature of your income might make you liable but if that is the case then I don't think being under private health insurance will change that.

[Mac]

Our income in from pensions (company not OAP) and we are not yet of pension age. We do rent out our property in the UK and I know that attracts (or doesn't depending on what you read) social charges.

[woolybanana]

I always thought that UK rental income was subject to UK tax and should not attract French social charges, but I could be wrong.

[suein56]

[quote user="woolybanana"]I always thought that UK rental income was subject to UK tax and should not attract French social charges, but I could be wrong.[/quote]

No, you're right re rental income as it is taxed in the UK.

But there is some hope as the private health payments are subject to tax relief via line 6DD on form 2042 K - under Déductions diverses.

Full details of the payments made have to be included ie to whom, for what, as well as the amount. If filling in a paper declaration it is best to include copies of documentation.

Not sure how private health cover affects soc contrib and a company pension though as that pension is obligatorily taxed here in France. A question for Parsnip I feel.

Sue

[parsnips]

[quote user="Mac"]I know that I read on the forum about declaring on your tax return that you have private health cover but I can't find it. Probably not using the right search words!. This year was our first tax return and we also paid social charges-which would be correct as we had a Carte Vitale until Dec 2011. Since Jan 2012 we have had to pay for private health insurance and I think that social charges would not be applicable if we have private insurance. I want to make sure that I fill the form in correctly next year and-along with everyone else-only pay the tax that I have to. If you could point me to the post or supply the information I would be grateful. I know it's a long time until the tax forms arrive but by then I will have forgotten to ask.[/quote]

Hi,

     The fact that you have full private insurance means that you are not "à la charge d'un regime obligatoire de santé français" and so are NOT liable for social charges on your UK pensions; see the last section of this form, which you can show to the tax office, along with your private insurance papers:

www3.finances.gouv.fr/calcul_impot/2010/pdf/form-2041-GG.pdf

.  You remain liable to  social charges on interest and  dividends etc; like everyone.

 Your UK rents are exempt from french income tax and social charges under the 2008 treaty, if you search this and other forums you will find full info and model letters to demand exemption.