Local Rates Bills 2024
9th Sept 2024
The overwhelming majority of councils have decided not to impose an increase in the local rates this year.
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Local Rates Bills 2024
9th Sept 2024
The overwhelming majority of councils have decided not to impose an increase in the local rates this year.
A study published this week by the tax authority reveals that over 80% of local councils have maintained the rates at the same level as last year.
The study covered the four main local taxes:
- La taxe foncière sur les propriétés bâties (TFPB);
- La taxe foncière sur les propriétés non bâties (TFPNB);
- La taxe d’habitation sur les résidences secondaires (THS);
- La cotisation foncière des entreprises (CFE).
Each year local communes vote on the percentage rate (taux d'imposition) to apply on local rateable values, which serve as the basis for the rates charge.
The rates bills drop into the inboxes of property owners and occupiers each autumn.
Although there have been several large increases in recent years, over the past ten years the increase in the rate charged by the councils has averaged under 3%.
However, it is not only the local councils who determine the amount payable each year as alongside the review of the taux d'imposition rateable values are increased each year by central government in line with the increase in inflation.
This year the revalorisation forfaitaire, as it is called, means that local rates bills will increase by at least 3.9%.
Nevertheless, as far as the local council increases are concerned the study shows that 85% of councils have decided not to increase their rate for the taxe foncière, whilst 81% also decided that the rate for the taxe d’habitation would remain the same. As far as business rates are concerned 88% have kept the same rate for the cotisation foncière des entreprises.
These rollover rates are broadly similar for the last 3 years, as can be seen from the following graphic.
The number of councils voting for a decrease in the rates is very low (less than 2%) and the number of councils deciding to increase the rate(s) is a slight increase on 2023.