tax habitation

[Belle]

hello I have been trawling through the posts in connection with TH, and can't really find an answer to my question, our friend owns a holiday home in Charante Maritime, she lives in the Uk, and only comes to france occasionaly, the house isn't rented out at all, she has asked us to find out if she either doesn't have to pay this tax, or that can she get a reduction, I do believe that she has a tele, but not absolutely sure, she hasn't actually been renovating, just putting her own mark on it, and it is furnished.

[Clair]

The tax is payable, whether the house is a main residence or a holiday home.

[quote]Taxe d'habitation : personnes imposables

Personnes imposables 

Sont redevables : 

• les propriétaire occupants,

• les locataires, 

• les occupants à titre gratuit. 

La taxe est due par celui qui a la jouissance du

logement au 1er janvier de l'année d'imposition, qu'il s'agisse d'une

résidence principale ou secondaire. [/quote]

(The parties responsible:

•        owner occupiers,
•        tenants,
•        occupants occupying gratuitously.

The tax is payable by those who have the enjoyment of housing on 1

January of the tax year, whether a principal or secondary residence.)