Shed Tax ( Taxe d Amenagement)

Wonder if anyone can offer advice on the tax situation regarding garden buildings.
I have an existing garden shed/workshop that needs replacing. It is relatively sound but it has a lot of asbestos used in it’s construction.
I have been made aware that I will be expected to pay a tax based on the square metres of the replacement shed. I believe the figure is around 760€ per metre.
I would be grateful to hear from anyone who has paid this tax and also wondered if there is a reduction if you are replacing an existing shed.

surely this depends who has told you what…

I would suggest you go to your Mairie and speak with them… about the asbestos removal… and about replacement of the building itself and what procedures and costs are involved from their side of things… that you will have to pay .

I’ve just realised, you probably looked on the web… and the links talk about 759€…

As I have said, discuss with your Mairie, since you must be sure into which category of permission you will fall. (no-one can replace/rebuild/enlarge without some sort of permission)

then, they will advise on the permission needed and also if/how you can benefit from a reduction or exoneration.

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Surely if it’s an existing building & you build to the same dimensions the tax on it will not change?

Are you already paying tax on your existing shed?

The tax being referred to is the one-off tax charged to allow new/enlarged/something…

the links explain …

The shed has been there since the house was built about 40 years ago, so I take it that I am being taxed for it, but cannot be 100%.
I’ve read the article and another similar one in ‘connexions’. What it does not make clear is whether you are liable for any tax if it is a new replacement of identical dimensions. Also if it is the same dimension but in a different location is tax due? If the shed was larger would you just be due tax on any square metres over the original shed dimension?
I do not expect anyone to be an expert in this subject, but all I would be very grateful if anyone has gone through this process and they could share their experiences and how it worked for them.
I will obviously be approaching the Marie when I am ready to proceed but if I would like to know whether I will be expected to pay 760€ for each square metre of a new shed. If so, I will not be proceeding any further!

Hi Ron… Have you checked the official links I posted… it is quite clearly explained…

no idea what you read in The Connexion, but their article has obviously got you confused.

I have been through this process… and my advice is that you speak with your Mairie… that is standard procedure and you will be given the correct information according to your own situation.

Sounds steep but it looks like you only pay up to 7.5% of the notional value.

Otherwise building a 10x3m shed (which is the size we have) would rack up nearly 23k€ in taxes.

Thanks for that. If it is that straightforward, it does make sense now. Square metres x the Amenagement tax figure x the percentage for the municipality. Simple.

We erected a garden shed in the summer of 2018. The paperwork from the Mairie did not mention any payment! The only stipulation was that the pitched roof had to be red. Should I be concerned?

Please don’t worry. I’m sure they would have made it clear if there was any tax due. I know the shed has to be larger than 5m2 for any tax to be due so you may have come in under this.

Re Garden Shed type things… the height is important too… the Amenagement Taxe height marker is 1.8m …

La taxe d’aménagement : quelles sont les surfaces concernées ?

La taxe d’aménagement est due pour toutes les surfaces de plancher des constructions closes et couvertes dont la superficie est supérieure à 5 m2 et d’une hauteur de plafond supérieure ou égale à 1,80 mètre , y compris les combles et les caves.

of course, even if the construction is below the Amenagement Taxe level, folk should always check with their Mairie before doing anything… as there will doubtless be paperwork to complete … :face_with_hand_over_mouth: and in some places there is no building allowed …of any sort…

I built a shed after submitting the required form to the mairie. Since it was under 18 sq. meters, no permission was required but a one-off tax of €50 was subsequently applied. My understanding is that french citizens just build the thing and submit the form retrospectively if there’s a query, but, being a Brit, I did things the official way …

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Thanks for the info. Can I ask how involved was the paperwork? Did they ask for plans of the building and site/location plans or did they simply ask for the dimensions?

Have a look at these links. They should give you a good guide on what the requirements are!


@danielsteely I presume you did look at the links I put on this thread… which give all the information… and that you are going to discuss your plans/situation at your Mairie. :thinking: and that you will complete whatever document they give you.

Please do not be misled into thinking that simply going ahead is/will be acceptable.

It’s a four page form (not all will be relevant to you if it’s a small shed) - it’s (or was) CERFA 13404*01"Declaration préalable, Contruction, travaux, installation et aménagements non soumis a permis comprenent ou non des demolition " which broadly translates as “Prior declaration, Construction, works, installation and developments not subject to permit included or not demolition”. You can fill it in on line and then print it out. They will need an drawing or sketch of the new building or a photograph of something similar. Google ‘shed’ and see if something suitable pops up - it doesn’t have to be exactly the same. My shed is timber and there were loads of similar such on the internet. They may also need to know if it will be an eyesore - mine is tucked away behind a high hedge. Also, I should “forget” to mention if it has electricity - This would probably bump up the tax. As I said, as long as it is under 18 sqM, (i.e., 6x3) you don’t need PP, which can be expensive and take ages. You will be given a copy to pin to your gate or other visible place so people know what you’re doing. If there’s no complaint or anything back from the Mairie in a month, no news is good news and you can go ahead.

They say rubbish expands to fill a vacuum. When I’d completed my shed, there seemed to be oodles of space. I wonder what happened to it ?

Good luck.

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N.b. A friend built a breeze block shed of the same dimensions and wound up jumping through hoops and paying around €200 but he insisted on unnecessarily obtaining PP and caused some annoyance at the Mairie so I think they just made life difficult for him in retaliation !

If you go over 18 sqm you will have to get PP. But at least you can then build yourself a massive shed.

I think you’ll find if it’s over 20m² ?
But that may also depend on the surface of the house too.

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