Tax on the vacant housings

Founded in France in 1998 and applied for the first time in 1999, the tax for the vacant housings has concerned the owners of unoccupied residences for at least two years in eight agglomerations: Paris, Lyon, Lille, Bordeaux, Toulouse, Montpellier, Nice and Cannes-Fatty-Antibes. These eight zones are concerned with the tax because it exists a strong demand of residences there. This tax does not relate to the social housing.

In 2004,118 693 residences were concerned with the tax on the vacant housings. The public money generated by this tax is then versed with the National agency for the improvement of the habitat (ANAH). The agency is in responsibility of allot a premium to the owners realizing of work for the handing-over in hiring. In 2004, the agency received 21,2 million euros. (source: Mission city and housing of the National Assembly - Finance bill 2006 - Question DLL 73)

Sources

Journal officiel de la R3epublique fran1caise:

Field of application of the Tax on the vacant housings: The Tax is only due by the private owners and relates to only the private park of residences. It would not consequently know, to in general apply to the company flats concerned with the public domain, and the Jean Moulin college located at the Mesnil White in particular (CAA Versailles, Dec. 13, 2005, Min Finances, req. n° 03VE04107).

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