Can I install a small structure for work use on my land in France? - Partner article
'Garden shed tax' can be levied in certain circumstances
Before putting up a pod you should submit a déclaration préalable de travaux to the mairie
Peter Titmuss/Shutterstock
Reader Question: Are there any restrictions to installing a small 'work pod' at the back of the garden in my second home? It will be used to help me house tools, etc for the garden.
In general, homeowners who build a structure of over 5m² on their property must pay a one-off tax known as the taxe d’aménagement.
This is sometimes called the ‘garden shed tax’ but its scope is broad.
It is levied on most structures that require planning permission or prior declaration subject to local regulations, including swimming pools, verandas, covered terraces and - of course - many garden sheds.
Some communes exempt certain cabins with a surface area of less than 20m², but usually only if they are used exclusively as animal shelters.
The work pod will likely be liable for taxe d’aménagement.
Before putting up the pod you should submit a déclaration préalable de travaux to the mairie (or request a permis de construire if it is larger than 20m²).
If you do not hear back within a month with objections to the project you can go ahead.
Where there is opposition it will probably be because the plan local d’urbanisme (PLU) forbids such constructions – this is rare.
Things can become more problematic if you are planning to build in protected areas such as near a heritage site or in a national park.
A gap of at least three metres from the property boundary is usually required, though exact rules can vary depending on your commune’s PLU.
If you want to build a shed outside the zones deemed “constructible” in the PLU, it must generally either have a floor surface area of under 5m², or be easily moved.
