The development tax for garden greenhouses made optional by the deputies

During the first reading examination of the 2022 draft budget, the Assembly adopted a series of amendments from all sides, supported by the Finance Committee, to allow local and regional authorities to exempt from tax on '' fitting out personal garden greenhouses with an area equal to or less than 20 m2.

It is "important that the inhabitants can move towards this type of construction to reduce waste, harvest the fruits and vegetables of their production" and encourage a "short circuit more virtuous ecologically", underlined the deputy LR Véronique Louwagie.

"It is to encourage participation in the food autonomy of France", even argued the deputy LREM of Hautes-Alpes Pascale Boyer.

"The large greenhouses were exempt but not the small family greenhouse. We are going to put an end to this anomaly", welcomed Marc Le Fur (LR).

Individuals wishing to set up a garden greenhouse are often surprised to discover that this installation is subject to compliance with soil law and the payment of a tax sometimes equivalent to the price of the greenhouse.

The latter must therefore be the subject of a prior declaration beyond an area of ​​5m³ and 1,80 meters in height (within the limit of 20m³), and consequently gives rise to the payment of a tax. development for the benefit of the competent local authority.

The deputies gave them the possibility of exempting or not the individuals of this tax, and thus to favor a policy of incentive to the development of these installations.