The French housing association CGL has pointed out that there are large differences between rates of residence tax in different parts of France. The residence tax is due from the owners or tenants of residential property on the basis of the notional rental value. Their report points out that in some areas the tax rates are three times as high as in other places.
The government proposes to reform the tax by amending the rental values which date back to 1970. They may also change the way in which the tax is computed so as to take into account household income. The likely effect of any reform is however that many people will be paying more tax than before.
