Question 24069 — local taxes

Summary

Mr. Sébastien Huyghe draws the attention of the Minister of Action and Public Accounts to the taxation of housing granted by absolute necessity of service (LCNAS) as part of the reform of the housing tax. The Government has expressed the wish to maintain the housing tax for second homes. However, certain categories of civil servants, such as gendarmes and police officers, have LCNAS in order to make them available in their activity. This official accommodation is essential for the proper performance of their missions. Many of these civil servants also have a home in which their families usually reside. They are alarmed that the LCNAS can be considered as a second home by the tax administration, therefore subject to housing tax even though these accommodations can be considered as work tools. He therefore asks whether the Government intends to exclude LCNAS from the scope of second homes and therefore from being subject to housing tax.

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