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Planning a swimming pool in our garden
We are planning a swimming pool in our garden for when our grand-children come to visit. We know built-in pools sunk into the ground face extra taxe foncière so we are planning a wooden kit that is largely above ground. Can you give us advice on our plan – especially as we see from Connexion that some councils are using Google Maps to spot pools and levy tax? I.G.
You are right to seek advice as your swimming pool could well face a demand for taxe foncière sur les propriétés baties.
As you have been told, in-ground pools are considered a permanent structure and part of the built environment of the home. It is seen as a home improvement and is liable to tax.
Above-ground pools are not permanent and, although a temporary improvement, are not part of the home or liable to tax.
The situation you describe is different. Your pool will be only partly in-ground but this is enough for it to be seen as a permanent structure and liable to tax.
Only above-ground pools that can be easily dismantled and transported are exempt and while your pool can be dismantled it will leave some damage.
Taxe foncière will not be payable for the first two years after the pool is erected as there is a two-year exemption allowed, but after that expires you will be charged.
The cost is very difficult to estimate as it depends on different parameters.
Question answered by Sarah Bright-Thomas of Bright Avocats
Tel: 05 61 57 90 86 - www.brightavocats.com contact@brightavocats.com
If you have a legal query send it to news@connexionfrance.com