My son rented an appartment here in France in order to study at Uni which he had to leave in December 2013. He handed the keys back to the letting agent in January 2014. since then he has left France and returned home to UK permanently. He adivsed the UK tax authorities that he was resident in the UK since March 2014. Back in September 2014 he started a 3 year University undergraduate course there and effectively is resident full time in Uk.
However, he has received a Tax D’Habitation bill for 2014. Is there any way due to his residency status that he can get split relief on 2014 from the French authorities? Or will the tax authorities here in France say that because he had the appartment “available” to him on Jan 1st (even though it was vacated)then he has to pay for the entire bill for the 2014 French Tax year.
It does appear a bit hard that he had cleared out of the appartment in December due to medical reasons which he got a Doctors note for stating that he could no longer continue and should return to his parents for care and recuperation.
If anyone can point me in the right direction in terms helping him reduce his Tax D’habitation 2014 liabibility I would be grateful.
speak to your mairie - if you manage to get them to issue you with an attestation that the flat was vacant and empty of all furniture on the 1st of January then you don't have to pay the taxe d'habitation for that year.
Bonne chance ;-)