The development tax concerns all operations that require planning permission. This tax has been revalued by 3% since 1 January 2018.
When you want to build or install a garden shed of more than 5 m2 whose ceiling height exceeds 1.80 m, or for a covered and enclosed veranda, swimming pool, parking area or solar panels on the ground, it is mandatory to apply for planning permission. The development tax applies when you file building permits or the preliminary works declaration.
The urban planning code states that it concerns: " All development, construction, reconstruction and expansion of buildings or installations requiring planning permission. »
Every year, on January 1 and since the tax came into force in 2012, the rates at the m2 of construction area are revalued. According to the decree published in the Official Journal of January 10, 2018, this tax increased by 3%.
The amount of the fixed value fixed for 2018 is 823 € per square meter in Île-de-France against 799 € in 2017 and 726 € outside Île-de-France against 705 € in 2017. In addition to this amount, it must be added the rate voted by the local authority.
Who escapes the garden shed tax?
- Only garden sheds less than 5 m2 are exempt from this tax.
- The pools, they are subject to the development tax. Their fixed value is 200 € of the m2.
- For photovoltaic panels on the ground, it is necessary to count 10 € of the m2.
- Finally, for caravans or tents, the amount is € 3000 per site.