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Shed-load of tax to pay
People planning improvements in their gardens, such as a large shed or a swimming pool, now face extra costs.

The “garden shed tax”, or taxe d’aménagement, rose 3.8% this year.
The one-off tax is collected by the commune, department and (Ile-de-France only) region on all construction or extension work that needs a building permit or a déclaration préalable notice of work starting. It does not affect buildings with a ground surface of less than 5m2.
It is aimed at funding important local work and was introduced by the Sarkozy government in 2012.
Known as the taxe sur les cabanes de jardin, it is calculated from a nationwide base sum with various percentages set against it by the local authorities that decide to apply it.
It is paid in one sum if totalling less than €1,500, or in two sums, in the 14th month after the permit was approved and then the 26th.
Base tariffs are uprated annually and for 2019 are €854 for Ile-de-France and €753 elsewhere. These are multiplied by the project ground area, then by the councils’ total rate.
Pools, ground solar panels and parking areas have set base tariffs (a pool is €200/m2, solar panels €10/m2) and some work is exempt.
The commune rate is usually from 1% to 5% – although up to 20% if big local works are being funded – with 2.5% maximum for the department and, for Ile-de-France, 1% maximum also for the region.