The price per m2 used to calculate the development tax for the construction of a swimming pool will increase by 25%. It will thus go from 200 to 250 euros per m2. This is the decision taken by the deputies within the framework of the examination of the amending finance bill for 2022.
Will the development tax go up in flames? This tax, which must be paid by any individual who notably builds a house, a garage or a swimming pool, was the subject of a debate during the examination in the National Assembly of the amending finance bill for 2022.
This Wednesday, an amendment was adopted by the deputies in order to modify the fixed values used for the calculation of the development tax applied to the specific installations which are swimming pools, caravan sites and light habitats, photovoltaic panels at the soil or wind turbines. At the key, an announced increase of 19% to catch up with inflation, but future indexation of these facilities to the evolution of the cost of construction.
This would restore equality vis–vis summer tariffs.common law development axiswhich have been changing every year since 2011, while preserving the revenues of local authorities which suffer the considerable impact caused by inflation, explains the amendment.
A tax now updated every year for swimming pools
But another amendment tabled by the government, also adopted on Wednesday, decided to exclude wind turbines, solar farms and camping homes from the updating of the standard values applicable in terms of development tax. Such increases could affect the activity of these companiesin a context of rising raw material and energy costs, explains the government amendment.
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In the end, only swimming pools will ultimately be affected by this increase in the development tax. The fixed rate goes like this from 200euros to 250euros per square meter for any swimming pool construction. As a reminder, the amount of the development tax for a swimming pool is calculated according to the following formula: (area of the swimming pool x standard value x municipal or inter-municipal rate) + (area of the swimming pool x standard value x departmental rate).
Furthermore, from now on this lump sum of 250 euros will be updated on January 1 of each year according to the latest construction cost index published by INSEE.
The values of the facilities and amenities packages:
- For tent pitches, caravans and leisure mobile homes, the development tax would be reduced from 3000 to 3600 euros.
- For pitches in light leisure homes, the increase was 2,000 euros, with the tax increasing from 10,000 to 12,000 euros.
- The tax for wind turbines (higher than 12 meters) would have been 3600 euros, against 3000euros so far.
- For photovoltaic panels placed on the ground, the package would have increased from 10 to 12 euros per square meter.
- For swimming pools, the flat rate is now 250 euros per square meterinstead of 200 euros.