Lots of conflicting advice online so another tax-related question. I am a 75 year old retiree in receipt of a UK State Pension and an S1. For the past six years I’ve paid Impots and Taxe Fonciere, Taxe d’Habitation having been abolished. However, last year I received a bill for Taxe d’Habitation for the amount of €365. I queried it and it was resolved quickly. Yesterday, I received a bill for €365 plus a majoration of 10%. I assumed the error had reared its head again so queried it only to be told it was for social charges. This was the first that I’d heard of this and went through all my files and emails to check that I hadn’t missed anything. I hadn’t. My understanding is, or was, that if you are in receipt of an S1 and a retraite you are not liable. Can anyone clarify, please, or is this a case of ‘things come in threes’ (as well as the TH error they forgot to reduce the TF by €100)?
If you’ve had this 100 euro deduction in previous years… now that you are 75 years old it might no longer apply..
Récapitulatif des aides fiscales concernant la taxe foncière
Selon la situation de la personne âgée, les aides fiscales concernant la taxe foncière peuvent prendre la forme d’un abattement ou d’une exonération :
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Vous avez plus de 65 ans et moins de 75 ans : dégrèvement de 100 € de la taxe foncière de votre habitation principale soumis à conditions
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Vous avez plus de 75 ans : exonération de la taxe foncière pour votre habitation principale soumis à conditions
Me too, although I seem to remember until some years ago I received an annual
demand, but it stopped coming.
A week or so back I got a letter from the Finance, in quadruplet. saying there was ‘an anomoly’ in my returns for '23 and '24.
After some back and forth discussion with this lady by email they are demanding I sign a document which means I admit to owing them over a thousand euros. 
I’m doing nothing 'till I have explored this more thoroughly.
Vous avez plus de 75 ans
Si vous avez plus de 75 ans au 1er janvier de l’année d’imposition, vous pouvez bénéficier d’une exonération de la taxe foncière pour votre habitation principale.
Deux conditions supplémentaires doivent être remplies :
- concernant l’occupation du logement :
- vous vivez seul ou avec votre conjoint ou votre partenaire de PACS,
- ou vous vivez avec des personnes qui sont à votre charge pour le calcul de l’impôt sur le revenu (enfants, personnes rattachées).
- concernant vos ressources : le montant de votre revenu fiscal de référence de l’année précédente ne doit pas dépasser un certain plafond précisé par l’article 1417-I du Code général des impôts. Les limites de revenus à ne pas dépasser dépendent du nombre de parts retenu pour le calcul de l’impôt sur le revenu. Cette condition de ressources ne s’applique pas pour les titulaires de l’allocation de solidarité aux personnes âgées (ASPA) ou de l’allocation supplémentaire d’invalidité (ASI). Vous trouverez votre revenu fiscal de référence sur votre avis d’impôt sur les revenus N-1 reçu en N, dans le cadre “Vos références”.
Vous n’avez aucune démarche particulière à effectuer car cette exonération est effectuée d’office par l’administration fiscale si vous remplissez les conditions.
EDIT:
I’ve only just turned 75; I will be liable for TF until next year.
Maybe a silly question…have you declared online in the impots system in biens immobilieres that it is your principal residence or is it declared as your secondary residence or not declared at all? Social charges seems a bit wierd it seems more like they are saying its not your main home…so you should pay
Yes, every year without a problem and they know it’s my principle and only home. The issue is this new bill which is, apparently, for social charges. My understanding was that social charges are paid by people in employment.
Sorry for a bit of a hijack, but do they deduct social charges from pensions?
I got charged for something I did not owe and it turned out that there are TWO tax offices here. Apparently the one in the city did not “talk” to the one I am registered with in the agglomeration so I went to see them in person and it was sorted on the spot including the cancellation of the 10% majoration. I also had a problem declaring my biens immobiliers in 2024 because it is a new build and exoneration for the first two years of inhabitation and when I went online to see what they had eventually put from the original permis de construe, I was registered as having a garage which I do not. There is no way to correct mistakes on that website and when I mentioned it at the Mairie, they said they knew the details but if I went to the impôts I could be opening a can of worms and end up paying more Foncières so I left it alone and this last bill was cheaper than the first??,
One of my French pensions has social charges deducted at source but none of the others do nor the UK state pension paid into euros directly but declared fully here. I think if your revenue is over the plafond, then you do pay social charges regardless of where your income comes from.
Not from a State Pension
Income is State Pension only
Someone will dive in with official blurb… but as I recall… there is a spot on the Declaration of WWide Income,.. where one says something like “My health is covered elsewhere” (ie under my UK S1) and the tax folk know not to charge the pensions with “social/whatever” related to Health costs…
Are you sure about that? The state pension is fully taxable, is it not, though not liable to social charges if you have an S1.
Yes and, as I recall, this is automatically ticked when I receive my declaration.
Yep there is on the online tax form we will have to see what box # it is this year. Back to original poster comments…i would suggest to translate to english with deepl or similar so you are sure what they are after (i got confused when you mentioned tax habitation not social charges ) it might be the tax guys are confused, they want another copy of the s1 or you didnt quite fill the return in right and declare you has an s1. Or it might be something completely unrelated to your state pension if you have other income than pensions.
I was surprised when they deducted social charges on my very minuscule French pension, ( I’m back in the Uk now). When they finally paid it, nearly 5 years late, the amount they deducted was more than what they paid me😂. But as it was such a fuss to actually get it, I think I’ll let sleeping dogs lie, if they want a bit they can have it. Thanks everyone for your replies.
I have an S1
Yes, so it’s true in your case but it’s not a universal rule.
Yes that one of my French pensions is the same, taken out for some work I was employed at years ago and is only paid once per year in a lump sum but it does have social charges deducted as maybe the type of pension it is and not a French state one which I do not pay charges on nor the UK state pensions