{
  "table": "property-tax-calculator-rules",
  "schema": 1,
  "version": "2026-11-11.2",
  "title": "Annual property tax on a home: France (taxe foncière sur les propriétés bâties) and Great Britain (council tax)",
  "doc": "Rule table read by the property-tax-calculator handler (ctx.data['property-tax-calculator-rules']). Rates and percentages are percentage points (50 means 50 %); amounts are in the country's currency (EUR for FR, GBP for GB). France: the 2026 taxe foncière on built property, worked out from the net base on the tax notice (or the cadastral rental value, halved) and the rates voted by each authority, which the person types from the notice; this table holds only what the law fixes nationally: the 50 % allowance, the rounding, the State's management fees by authority and the 2026 revaluation coefficient (shown, not applied: the base on a 2026 notice already includes it), plus the official rule for splitting the year's tax between seller and buyer. Great Britain: council tax for the 2026-27 financial year (1 April 2026 to 31 March 2027) in England, Wales and Scotland, from the Band D charge the person types from the council's published charges: the statutory band proportions, the single person discount, the premiums on homes with no resident and the monthly instalment rule. Northern Ireland has domestic rates, not council tax, and is not covered. Table-level valid_from/valid_until bound the period this version may be relied on: a French finance law and the 2027 revaluation coefficient (set from the November 2026 HICP) take effect for 2027, so the table must be checked again before 1 January 2027; the UK values hold to the end of the 2026-27 financial year unless changed. Entry-level valid_from is the date the value took effect (null: not verified for this table); valid_until null means in force until changed. source_url is the primary official source, source_date that source's own date (or the date it was read when it shows none), retrieved the date the value was read there.",
  "reviewed_on": "2026-11-11",
  "reviewed_by": "apps agent (property-tax-calculator): every value read at its official source on 2026-11-11; owner review pending",
  "valid_from": "2026-11-11",
  "valid_until": "2026-12-31",
  "locale_country": { "fr-FR": "FR", "en-GB": "GB" },
  "countries": {
    "FR": {
      "currency": "EUR",
      "tax_year": 2026,
      "scope": "Taxe foncière sur les propriétés bâties (TFPB) of a home, with the taxes collected on the same notice (TSE, TASA, GEMAPI, TEOM). Not covered: working out the cadastral rental value itself (surface pondérée, tariffs, coefficients), exemptions and reliefs (age, income, new builds, energy works), the 50 % income cap, the 100 € relief for people aged 65 to 75, the TEOM incentive part and its reduced fees, land (taxe foncière sur les propriétés non bâties) and professional premises under the 2017 revision.",
      "base_allowance": {
        "rate": 50,
        "rule": "The base of the TFPB is the cadastral rental value less an allowance of 50 % for management, insurance, depreciation, maintenance and repair costs, i.e. half the rental value. The TEOM is assessed on the same net base.",
        "legal_basis": "CGI, art. 1388 (TFPB) and art. 1522 (TEOM)",
        "valid_from": null,
        "valid_until": null,
        "source_url": "https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/idl/idl_2026.pdf",
        "source_date": "2026-11-11",
        "retrieved": "2026-11-11",
        "see_also": [
          "https://www.service-public.gouv.fr/particuliers/vosdroits/F59"
        ]
      },
      "rounding": {
        "rule": "The base is rounded to the nearest euro and each authority's amount (cotisation) to the nearest euro; a fraction of 0.50 counts as 1. The State's management fees are worked out on the amounts and rounded to the nearest euro (DGFiP brochure, 2026 example: 1 226 € × 3 % = 37 €).",
        "legal_basis": "CGI, art. 1657",
        "valid_from": null,
        "valid_until": null,
        "source_url": "https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/idl/idl_2026.pdf",
        "source_date": "2026-11-11",
        "retrieved": "2026-11-11",
        "note": "Brochure pratique impôts locaux 2026, pp. 29-30 (worked examples), p. 82 (base rounded to the nearest euro) and the lexicon (individual amounts rounded to the nearest euro, art. 1657-1). The brochure carries no publication date; source_date is the date it was read."
      },
      "revaluation": {
        "year": 2026,
        "coefficient": "1.008",
        "rule": "Cadastral rental values of homes are revalued each year by a flat coefficient that follows the harmonised consumer price index of the previous November; for 2026 it is 1.008 (+0.8 %). A 2026 tax notice already includes it.",
        "legal_basis": "CGI, art. 1518 bis",
        "valid_from": "2026-01-01",
        "valid_until": "2026-12-31",
        "source_url": "https://www.impots.gouv.fr/particulier/questions/comment-est-calculee-ma-taxe-fonciere-pourquoi-t-elle-augmente-en-2025",
        "source_date": "2026-09-03",
        "retrieved": "2026-11-11"
      },
      "authorities": [
        {
          "id": "commune",
          "name": { "fr-FR": "Commune", "en-GB": "Commune" },
          "fee_rate": 3,
          "fee_rule": "3 % of the TFPB (1 % assessment and collection, 2 % relief and bad debts)"
        },
        {
          "id": "epci",
          "name": { "fr-FR": "Intercommunalité", "en-GB": "Intercommunal body" },
          "fee_rate": 3,
          "fee_rule": "3 % of the TFPB"
        },
        {
          "id": "syndicat",
          "name": { "fr-FR": "Syndicats de communes", "en-GB": "Joint syndicates" },
          "fee_rate": 8,
          "fee_rule": "8 % of the syndicates' share (4.4 % assessment and collection, 3.6 % relief)"
        },
        {
          "id": "tse",
          "name": { "fr-FR": "Taxe spéciale d’équipement", "en-GB": "Special infrastructure tax (TSE)" },
          "fee_rate": 9,
          "fee_rule": "9 % of the TSE (5.4 % assessment and collection, 3.6 % relief)"
        },
        {
          "id": "tasa",
          "name": { "fr-FR": "Taxe additionnelle spéciale annuelle (Île-de-France)", "en-GB": "Île-de-France annual special additional tax (TASA)" },
          "fee_rate": 8,
          "fee_rule": "8 % of the TASA (4.4 % assessment and collection, 3.6 % relief)"
        },
        {
          "id": "gemapi",
          "name": { "fr-FR": "Taxe GEMAPI", "en-GB": "Flood and water management tax (GEMAPI)" },
          "fee_rate": 3,
          "fee_rule": "3 % of the GEMAPI tax, except a syndicates' share"
        },
        {
          "id": "teom",
          "name": { "fr-FR": "Taxe d’enlèvement des ordures ménagères", "en-GB": "Household waste collection tax (TEOM)" },
          "fee_rate": 8,
          "fee_rule": "8 % of the TEOM (4.4 % assessment and collection, 3.6 % relief); 3 % only during the first five years of an incentive part instituted after 1 January 2018, which this table does not cover"
        }
      ],
      "fees_source": {
        "legal_basis": "CGI, art. 1641",
        "valid_from": null,
        "valid_until": null,
        "source_url": "https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/idl/idl_2026.pdf",
        "source_date": "2026-11-11",
        "retrieved": "2026-11-11",
        "note": "Brochure pratique impôts locaux 2026, p. 17 (table of fees: the same rates for the TFPB and the taxes on its notice in every column from 2018 to 2026, so the date they first took effect is earlier than the table shows and is not stated here) and p. 52 (fees on the TFPB notice)."
      },
      "sale_split": {
        "rule": "The owner on 1 January owes the whole year's tax and receives the notice. Seller and buyer usually agree, at the notary's, that the buyer refunds the share of the last known tax for the days left in the year after the day of the sale: last tax × days remaining ÷ days in the year (366 in a leap year, a convention of this table), rounded to the cent.",
        "worked_example": "Sale signed on 21 May 2025, 2024 tax 1 500 €, 224 days left: 1 500 × 224 / 365 = 920,55 €.",
        "legal_basis": "Contractual (the split binds only seller and buyer)",
        "valid_from": null,
        "valid_until": null,
        "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F59",
        "source_date": "2026-09-25",
        "retrieved": "2026-11-11"
      }
    },
    "GB": {
      "currency": "GBP",
      "financial_year": "2026-27",
      "year_start": "2026-04-01",
      "year_end": "2027-03-31",
      "scope": "Council tax on a home in England, Wales or Scotland for 2026-27, from the council's Band D charge. Not covered: Northern Ireland (domestic rates), exemptions, disabled band reductions, council tax reduction for low incomes, the discounts some councils give on empty homes, part-year liability, and in Scotland the water and waste water charges billed with council tax.",
      "england_average_band_d": {
        "amount": 2392,
        "year": "2026-27",
        "rule": "Average Band D council tax set by local authorities in England for 2026-27, including adult social care and parish precepts.",
        "source_url": "https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2026-to-2027/council-tax-levels-set-by-local-authorities-in-england-2026-to-2027",
        "source_date": "2026-03-25",
        "retrieved": "2026-11-11"
      },
      "nations": {
        "england": {
          "name": { "fr-FR": "Angleterre", "en-GB": "England" },
          "proportions": { "A": [6, 9], "B": [7, 9], "C": [8, 9], "D": [9, 9], "E": [11, 9], "F": [13, 9], "G": [15, 9], "H": [18, 9] },
          "band_values": {
            "valuation_date": "1991-04-01",
            "A": [null, 40000],
            "B": [40000, 52000],
            "C": [52000, 68000],
            "D": [68000, 88000],
            "E": [88000, 120000],
            "F": [120000, 160000],
            "G": [160000, 320000],
            "H": [320000, null]
          },
          "proportions_source": {
            "legal_basis": "Local Government Finance Act 1992, s. 5(1) and (2)",
            "valid_from": null,
            "valid_until": null,
            "source_url": "https://www.legislation.gov.uk/ukpga/1992/14/section/5",
            "source_date": "2026-11-11",
            "retrieved": "2026-11-11"
          },
          "single_person_discount": {
            "rate": 25,
            "legal_basis": "Local Government Finance Act 1992, s. 11(1) and (3)",
            "valid_from": null,
            "valid_until": null,
            "source_url": "https://www.legislation.gov.uk/ukpga/1992/14/section/11",
            "source_date": "2026-11-11",
            "retrieved": "2026-11-11"
          },
          "premium": {
            "default": null,
            "max_second_home": 100,
            "max_long_term_empty": 300,
            "long_term_empty_tiers": [
              { "empty_for_years": 1, "max": 100 },
              { "empty_for_years": 5, "max": 200 },
              { "empty_for_years": 10, "max": 300 }
            ],
            "rule": "The council decides. Second homes (furnished, no resident): up to 100 %. Long-term empty (unoccupied and substantially unfurnished for at least a year): up to 100 %, 200 % after 5 years, 300 % after 10 years.",
            "legal_basis": "Local Government Finance Act 1992, s. 11B (1C) and s. 11C (1)",
            "valid_from": null,
            "valid_until": null,
            "source_url": "https://www.legislation.gov.uk/ukpga/1992/14/section/11B",
            "source_date": "2026-11-11",
            "retrieved": "2026-11-11",
            "see_also": [
              "https://www.legislation.gov.uk/ukpga/1992/14/section/11C",
              "https://www.gov.uk/council-tax/second-homes-and-empty-properties"
            ]
          },
          "instalments": {
            "default": 10,
            "on_request": 12,
            "rounding": "nearest-pound",
            "min_instalment": 5,
            "single_payment_below": 10,
            "merge_second_into_first": true,
            "rule": "Monthly instalments: 10, or 12 on request. If the bill divided by the number of instalments is a whole number of pounds, every instalment is that amount (para 2(5)); otherwise every instalment but the first is that amount rounded to the nearest pound (A = C ÷ D) and the first is the balance (B = C − (D − 1) × A) (para 2(6)). If that gives an instalment under £5, the second instalment may be added to the first, one instalment fewer (para 2(7)). If an instalment is still under £5, the council may ask for one payment if the bill is under £10, otherwise for as many instalments as whole £5 in the bill, worked out the same way (para 3).",
            "legal_basis": "Council Tax (Administration and Enforcement) Regulations 1992 (SI 1992/613), Schedule 1, para 2(3), (3A), (5), (6) and (7) and para 3",
            "valid_from": null,
            "valid_until": null,
            "source_url": "https://www.legislation.gov.uk/uksi/1992/613/schedule/1",
            "source_date": "2026-11-11",
            "retrieved": "2026-11-11"
          }
        },
        "wales": {
          "name": { "fr-FR": "pays de Galles", "en-GB": "Wales" },
          "proportions": { "A": [6, 9], "B": [7, 9], "C": [8, 9], "D": [9, 9], "E": [11, 9], "F": [13, 9], "G": [15, 9], "H": [18, 9], "I": [21, 9] },
          "band_values": {
            "valuation_date": "2003-04-01",
            "A": [null, 44000],
            "B": [44000, 65000],
            "C": [65000, 91000],
            "D": [91000, 123000],
            "E": [123000, 162000],
            "F": [162000, 223000],
            "G": [223000, 324000],
            "H": [324000, 424000],
            "I": [424000, null]
          },
          "proportions_source": {
            "legal_basis": "Local Government Finance Act 1992, s. 5(1A) and (3), as substituted by the Council Tax (Valuation Bands) (Wales) Order 2003 (SI 2003/3046)",
            "valid_from": "2005-04-01",
            "valid_until": null,
            "source_url": "https://www.legislation.gov.uk/ukpga/1992/14/section/5",
            "source_date": "2026-11-11",
            "retrieved": "2026-11-11"
          },
          "single_person_discount": {
            "rate": 25,
            "legal_basis": "Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 (SI 2026/8), reg. 3, made under s. 11E of the 1992 Act",
            "valid_from": "2026-04-01",
            "valid_until": null,
            "source_url": "https://www.legislation.gov.uk/wsi/2026/8/regulation/3/made",
            "source_date": "2026-11-11",
            "retrieved": "2026-11-11"
          },
          "premium": {
            "default": null,
            "max_second_home": 300,
            "max_long_term_empty": 300,
            "rule": "The council decides, up to 300 % on second homes (no resident, substantially furnished) and on long-term empty homes. Where a discount also applies, the premium is added first and the discount taken off after.",
            "legal_basis": "Local Government Finance Act 1992, s. 12A (1) and (1A) and s. 12B (1) and (1A)",
            "valid_from": null,
            "valid_until": null,
            "source_url": "https://www.legislation.gov.uk/ukpga/1992/14/section/12B",
            "source_date": "2026-11-11",
            "retrieved": "2026-11-11",
            "see_also": [
              "https://www.legislation.gov.uk/ukpga/1992/14/section/12A"
            ]
          },
          "instalments": {
            "default": 10,
            "on_request": 12,
            "rounding": "nearest-pound",
            "min_instalment": 5,
            "single_payment_below": 10,
            "merge_second_into_first": true,
            "rule": "As in England: the same Schedule 1 applies to Wales.",
            "legal_basis": "Council Tax (Administration and Enforcement) Regulations 1992 (SI 1992/613), Schedule 1, para 2(3), (3A), (5), (6) and (7) and para 3",
            "valid_from": null,
            "valid_until": null,
            "source_url": "https://www.legislation.gov.uk/uksi/1992/613/schedule/1",
            "source_date": "2026-11-11",
            "retrieved": "2026-11-11"
          }
        },
        "scotland": {
          "name": { "fr-FR": "Écosse", "en-GB": "Scotland" },
          "proportions": { "A": [240, 360], "B": [280, 360], "C": [320, 360], "D": [360, 360], "E": [473, 360], "F": [585, 360], "G": [705, 360], "H": [882, 360] },
          "band_values": {
            "valuation_date": "1991-04-01",
            "A": [null, 27000],
            "B": [27000, 35000],
            "C": [35000, 45000],
            "D": [45000, 58000],
            "E": [58000, 80000],
            "F": [80000, 106000],
            "G": [106000, 212000],
            "H": [212000, null]
          },
          "proportions_source": {
            "legal_basis": "Local Government Finance Act 1992, s. 74(1) and (2), as amended by the Council Tax (Substitution of Proportion) (Scotland) Order 2016 (SSI 2016/368)",
            "valid_from": "2017-04-01",
            "valid_until": null,
            "source_url": "https://www.legislation.gov.uk/ukpga/1992/14/section/74",
            "source_date": "2026-11-11",
            "retrieved": "2026-11-11"
          },
          "single_person_discount": {
            "rate": 25,
            "legal_basis": "Local Government Finance Act 1992, s. 79(1) and (3)",
            "valid_from": null,
            "valid_until": null,
            "source_url": "https://www.legislation.gov.uk/ukpga/1992/14/section/79",
            "source_date": "2026-11-11",
            "retrieved": "2026-11-11"
          },
          "premium": {
            "default": 100,
            "max_second_home": null,
            "max_long_term_empty": null,
            "rule": "Since 1 April 2026, second homes and long-term empty homes pay an increase of 100 % unless the council has set another percentage, no increase or a discount. No upper limit is stated in the regulations read.",
            "legal_basis": "Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 (SSI 2013/45), regs 3A and 4A, inserted by SSI 2026/169",
            "valid_from": "2026-04-01",
            "valid_until": null,
            "source_url": "https://www.legislation.gov.uk/ssi/2013/45/regulation/3A",
            "source_date": "2026-11-11",
            "retrieved": "2026-11-11",
            "see_also": [
              "https://www.legislation.gov.uk/ssi/2013/45/regulation/4A"
            ]
          },
          "instalments": {
            "default": 10,
            "on_request": null,
            "rounding": "council",
            "min_instalment": 5,
            "single_payment_below": 10,
            "merge_second_into_first": false,
            "rule": "Monthly instalments from May (or the month after the bill) to February: 10 for a bill issued before the year starts. The regulations offer no 12-instalment option; some councils agree to one. Every instalment but the first is the bill divided by the number of instalments, rounded up or down to a whole pound as the council decides (this table rounds to the nearest pound), and the first is the balance. There is no rule moving the second instalment into the first; under £5 an instalment, the council may ask for one payment if the bill is under £10, otherwise for as many instalments as whole £5 in the bill (para 2). Council tax is billed with the water and waste water charges.",
            "legal_basis": "Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 (SI 1992/1332), Schedule 1, paras 1 and 2",
            "valid_from": null,
            "valid_until": null,
            "source_url": "https://www.legislation.gov.uk/uksi/1992/1332/schedule/1",
            "source_date": "2026-11-11",
            "retrieved": "2026-11-11"
          }
        }
      }
    }
  }
}