As we reported at the end of last year, more councils are to be given the power to impose a rates surtax on second homes.
The surtax on the taxe d’habitation has previously only applied to second homes in 28 agglomerations of housing stress, comprising 1,136 communes.
Councils in these areas are entitled to impose a surtax on the basic charge of up to 60%, although only a minority do so.
Last year the government passed a law extending this discretionary power to around 5,000 new communes.
Those communes most affected are in coastal and mountain areas, where the growth in tourist accommodation has been to the detriment of dwellings available to rent on an annual basis.
The new powers were planned to be in place for 2023, but earlier this week the government announced a delay in the timetable, in order that it could undertake further consultations with local councils.
In announcing the delay to the French Parliament, Gabriel Attal, the Minster of Public Accounts, stated that a decree to implement the new law would now be published in a few months' time, to allow councils to increase the tax for 2024.
The Minister stated that "exchanges with associations of elected officials have led to strong concerns .... on the zoning proposed by the government."
In addition, the Minister stated that logic and efficiency presuppose "that there is a period of notice" to the owners of second homes, before the surcharge is effective.
Yannick Moreau, the president of the association of coastal councils (Association nationale des élus du littoral - Anel), denounced "backpedaling" by the government that "refuses to listen to the alerts of mayors who are on the front line".
Despite the strong language, for the time being it remains unclear which councils will be granted the new right, or just how many will decide to impose the surtax.
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