Most business owners and landlords of furnished accommodation in France are liable for local business rates, which are payable this month, although there are exemptions in place.

The system of small business rates in France is called the Cotisation Foncière des Entreprises (CFE).

The tax is payable by all those who pursue a remunerative activity on an habitual basis, whether or not it is a professional activity.

In translation, that means business owners and landlords of furnished accommodation pay it, unless specifically exempt. The letting of unfurnished accommodation is not considered to be a professional activity, so is exempt.

The amount payable is derived from the value of the real estate you use to run the business, or the rent you pay if you are a tenant.

What are the regulations and costs for chimney cleaning in France?

The French term for chimney cleaning is 'ramonage'.

Insurance companies and other vested interests are fond of stating that the law requires a chimney must be cleaned at least twice a year, but this is not a national legal requirement, only a recommendation.

Under Article L2213-26 of the Code général des collectivités territoriales it is the local council who determine the cleaning frequency, which must not be less than once a year, with the clause stating:

'Le maire prescrit que le ramonage des fours, fourneaux et cheminées des maisons, usines, etc., doit être effectué au moins une fois chaque année.'

A new study identifies those communes where the percentage number of long-term empty homes is highest, in some cases over 20% of the housing stock.

We have previously reported in these pages on the high number of vacant homes in France, around 2.8 million, equivalent to 8% of the housing stock.

The vacancy rate has risen steadily since the late 1990s (6.9% in 1999 and 7.2% in 2010) ending a continuous decline during the 1980s and 1990s (7.6% in 1982 and 7.2% in 1990).

In their latest study of the housing stock, INSEE, the French national statistical office, report a further increase in the number of vacant homes in mainland France to 2.96 million, or 8.2% of the housing stock. The figures are derived from a 2018 population census, supplemented by subsequent local census studies and local property rates information.

The reasons for such a high vacancy rate are not given but must result primarily from a mismatch between supply and demand in certain areas, and the poor condition of a great deal of the older housing stock. Other factors will include delays in the processing of a succession following death of the occupant, and properties left empty by owners who may be reluctant to offer the property for letting due to French landlord and tenant laws.

Now that the UK has left the EU, what are the customs rules for moving your possessions to a property in France?

As the UK is no longer a member of the European Union, some goods now need to be declared to French customs and customs duties and VAT paid on some items.

The rules differ, depending on whether you are moving goods to your main home to France or you are moving items to a second home in France.

These are also early days with the adoption of customs practices from the UK to France, and the evidence to date indicates that even customs officials are having to learn the ropes.

Moving Goods to Main Home in France

There are a range of of after-care services available on discharge from hospital in France, but they operate in a somewhat fragmented manner.

The term used for after care support in France is 'retour à domicile'.

These services should ordinarily be arranged by the hospital, and most are delivered promptly and to a high standard, but reports are not uncommon of patients being left to their own devices. Even where they may be organised, it is important to ensure that they are adapted to your needs. The position is often more complicated for expatriates who may not have an automatic right to certain services.

Karine Finet, who runs the medical support agency 'Medicial' states that: "Everyone who enters the hospital has a right to something. But if you don't plan ahead, you have to do everything in a hurry."

The problem is often down to a lack of assessment by the hospital, mainly the result lack of staff resources, but the compartmentalised nature of the services is also a contributory factor, as there are several agencies involved:

House prices in Dordogne vary by an average of over 100% between the most and least expensive areas.

A combination of reasonable house prices, striking beauty and tranquillity make the Dordogne a popular choice for prospective international property buyers.

The hub of the department is the idyllic Dordogne River Valley, the main tourism destination, the location of the Bergerac airport, and where many British nationals have settled or own holiday homes.

A map of the department and its position in relation to neighbouring departments is shown below.