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Taxe D Habitation


David Ball

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CAN ANYONE HELP...

 I bought a property in Southern Brittany just over 10 years as a renovation project, I replaced the roof on aquisition, the house has never been habitable as there is no water or electricity. I have always paid the Taxe D Foncier and Taxe D Habitation, I have recently been advised that the Habitation need not have been paid and that I might even be able to claim a rebate on monies paid over the last 10 years, Is this right? any advice would be appreciated...

Dave Ball

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Visit the local Trésor Public because they would need an attestation of non-habitation to refund any monies. Normally a member of the local council will visit the property to attest there is no furniture or any sign of habitation going on before any certs can be issued, without an attestation you cannot get refunds and I would not hold your breath for more than a token amount if any.
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No water or electricity is no reason for not being habitable.

It could even have a "terre battue" floor.

The replacement of the roof will have probably increased the "état d'entretien" of the building.

It would appear that you have not forwarded a revised H1 form to the local tax office noting the improvements within 90 days of completion of the works.

The TF & T de H could have been underclaimed during the period subsequent to the maintenance works.

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