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WE EXPLAIN THE DIFFERENT TAXES THAT COME INTO PLAY WHEN BUILDING A POOL AND LOOK INTO CIRCUMSTANCES WHERE YOU DO NOT NEED TO PAY THEM READER QUESTION: I’D LIKE TO HAVE A SWIMMING POOL BUILT
AT MY SECOND HOME BUT CAN’T WORK OUT HOW MUCH EXTRA LOCAL TAX WOULD BE DUE FOR THIS. WOULD A VERY SMALL ‘COOLING DOWN’ POOL AVOID TAX AND, IF SO, WHAT IS THE MAXIMUM SIZE IT CAN BE? There
are several different taxes that could apply when it comes to swimming pools. LOCAL PROPERTY TAXES: _TAXE FONCIÈRE_ AND _TAXE D’HABITATION_ Both these taxes are calculated based on a concept
called the _valeur locative cadastrale_, this is the annual rent that a property could theoretically generate if rented out. So, the more valuable your property is considered in terms of
renting out, the higher the _valeur locative cadastrale_ and the more you will pay in _taxe foncière_ and_ taxe d’habitation_ (if the latter is still applicable to you). A spokesperson for
the Fédération des Professionnels de la Piscine confirmed that a pool that is fixed in place and cannot be dismantled, whether it is above or below ground, will increase the _valeur locative
cadastrale_ of a property. She added that some people who install small swimming pools may not declare them and so will avoid an increase in property taxes but legally they should be
declared. Checks on undeclared pools are made. READ MORE: UNDECLARED SWIMMING POOL DETECTION SYSTEM TO BE USED ACROSS FRANCE You should declare your pool to the tax authorities 90 days after
the end of the construction work and will normally benefit from a two-year _taxe foncière_ exemption. If our reader does not want to pay more in tax for a swimming pool, then they would
need to have a non-fixed pool that can be disassembled and moved, for example an inflatable pool. It should be noted that the _taxe d’habitation_ is being phased out and by 2023, no
household will pay any _taxe d’habitation_ on their main residence. However, second-home owners such as our reader are still subject to this tax. _TAXE D’AMÉNAGEMENT_ (GARDEN SHED TAX) The
other tax that can apply to swimming pools is the _taxe d’aménagement_, the so-called ‘garden shed’ tax. This one-off tax is paid on most constructions requiring authorisation from the
council, whether formal planning permission or just prior declaration. This tax also applies to swimming pools over 10 square metres (or smaller ones if they are located in a conservation
area, next to a historic monument, at a listed building etc). Pool design company Piscinelle states that for a pool of 50 square metres the _taxe d’aménagement_ would have cost around €425
in 2021, depending on which department the property was in. If you are building a fixed, non-dismantlable pool with a surface area of between 10 and 100 square metres, you will need to
submit a _déclaration préalable de travaux_ to your local _mairie_. This is an administrative authorisation that is easier to obtain than a _permis de construire_, which you will need for
pools over 100 square metres. SUMMARY The main way to avoid paying any taxes on a swimming pool is to get a temporary pool, for example, one that is inflatable. You can usually avoid paying
the _taxe d’aménagement_ on a fixed, non-dismantlable pool if it is under 10 square metres. However, this pool would still increase the _valeur locative cadastrale_ of the property and so
should therefore increase the taxe foncière and _taxe d’habitation_. If you declare your pool to the tax authorities 90 days after the end of the construction work, you will normally benefit
from a two-year _taxe foncière_ exemption. RELATED ARTICLES DO SWIMMING POOLS SHOW UP ON FRENCH TAXE FONCIÈRE BILLS? RESIDENTS IN FRENCH TOWN DONATE POOL WATER FOR PARCHED GREEN SPACES ARE
ABOVE GROUND POOLS SUBJECT TO THE TAXE FONCIÈRE IN FRANCE? GARDEN POOL AND VERANDA TAXES, SQUATTERS: FOUR FRENCH PROPERTY UPDATES