113 municipalities have adopted a tax on second homes for 2024

The municipalities thus hope to free up additional finances. In Ouessant, for example, the municipality expects between 70,000 and 80,000 euros in tax benefits in 2024.

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View of the Palais port in Belle-île-en-Mer (Morbihan).  (Aurélie Lagain/Radio France)

113 municipalities in Brittany will apply a surcharge on second homes from 2024 to respond to the housing crisis, France Bleu has learned. Eligible municipalities had until September 30 to deliberate and introduce an increase in housing tax on second homes. In total, 156 Breton municipalities were eligible, and among them, 113 voted for a surcharge. The rates differ, depending on the city, they range from 15 to 60%.

Almost half (56 municipalities) decided to apply the maximum rate of 60%. This is the case, for example, of several island municipalities: Arz, Batz, Île aux Moines, Bréhat and three municipalities of Belle-Ile (Locmaria, Sauzon and Le Palais), details France Bleu. Three island municipalities have decided to apply an intermediate rate (50% in Houat, 40% in Ouessant and 30% in Bangor in Belle-Ile).

The municipalities hope to free up additional finances. In Ouessant, for example, the municipality expects between 70,000 and 80,000 euros in tax benefits in 2024. On the other hand, Hœdic has chosen not to apply a surcharge, France Bleu has learned, but the municipality will instead increase the price of services to secondary residents. Finally, Groix has not yet deliberated on the subject. The islands of Molène and Sein are not eligible for the system in the absence of local taxes.

Other measures considered

Other measures are envisaged to better control furnished tourist accommodation, such as subjecting rentals of furnished tourist accommodation to the obligation of an energy performance diagnosis, reorganizing the taxation of tourist accommodation or broadening the competence of elected officials to regulate the establishment of premises for tourist use.

All these developments are subject to the classification of municipalities in tense zones, known as B1 (or A and A bis). It is this zoning which also determines the ceiling on rents and income of people eligible for approved housing. It facilitates, in tense areas, access to social housing and zero-interest loans.

The Ponant islands, as well as only the four municipalities of Belle-Ile and Hœdic, regret having been reclassified in zone B1. They would also have liked to be part of the system but all the other island municipalities remained in B2.


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