Taxation and legislation regarding pool enclosures
Pool enclosures are subject to specific taxation and legislation in the same way as in-ground pools, garden shelters or verandas. Before installing an enclosure over your swimming pool, it is important to understand the regulations and taxes concerning this new construction to avoid surprises. Mandatory French standards, building permits, local taxes, etc., here is everything you need to know about the taxation and legislation regarding pool enclosures.
Respect the various town planning regulations
First obligation: install an approved enclosure
A pool enclosure is one of the most effective installations to secure a swimming pool. Since 2007, all pool enclosures sold and installed in France for in-ground or partially in-ground pools must comply with the French NF P90-309 standard, both for light structures and verandas. The purpose is, among other things, to prevent any risk of accident or drowning for children and infants. Therefore, NF P90-309-approved pool enclosures obligatorily respect certain criteria to ensure optimum safety and good protection:
- the locking system and its height for the chosen pool enclosure must prevent children under the age of 5 from accessing the pool without the help of parents or another adult;
- the structural materials, including the uprights and walls of the pool enclosure (aluminium, wood, polycarbonate, glass double-glazing, etc.) must respect strict criteria;
- the components of the pool enclosure must not be likely to injure swimmers by cutting, pinching, shearing, suffocation or piercing;
- the structure and roof of the pool enclosure must withstand winds up to 100 km/h and a snow load up to 45 kg per m².
Before buying and installing a pool enclosure, you must therefore make sure that the product you choose meets all these criteria and complies with the NF P90-309 standard.
Respect the various town planning regulations
The town planning code applies to pool enclosures like any construction built on your property, from a garden shelter to an extension to your house, not to mention verandas. Different town planning regulations apply to your pool enclosure depending on:
- the exact location of your plot;
- whether the construction of the pool enclosure and swimming pool are simultaneous or if the enclosure is installed over a pre-existing pool;
- the floor area of the pool enclosure;
- the maximum height of the enclosure.
Local and national town planning regulations may apply to your project for the installation of a pool enclosure. If you want to build a low-profile or mid-height pool enclosure that is less than or equal to 1 m 80 over an existing pool, no town planning authorisation is required. You must file a prior declaration of works with the town hall of your municipality for the installation of a pool enclosure of more than 1 m 80 over an existing swimming pool. This legislation also applies for the construction of a pool enclosure with building coverage between 10 m2 and 100 m2 if the enclosure is built at the same time as the swimming pool, regardless of the height of the enclosure. The installation of a full-height pool enclosure of more than 1 m 80 built at the same time as a swimming pool with a floor area between 10 m2 and 100 m2 will require a building permit. It will be necessary to apply to the town planning department in the town hall of your municipality.
A building permit is also required for the construction of a low-profile, mid-height or full-height pool enclosure over a pool with a surface area of more than 100 m2. Be careful, specific town planning rules may apply to your pool enclosure construction project. This is the case, for example, if you are located near a listed site, historical monument or protected area. These rules may concern the enclosure itself or its exterior aspect.
To understand the legislation that applies to your plot and house as well as the administrative procedures to follow, we recommend you consult the applicable local town planning code, the PLU, and the land-use plan, the POS, at the municipal or inter-municipal level. Good to know: on the service-public.fr website, you can access on line assistance for your application for town planning authorisation, whether for a prior declaration of works or for a building permit.
It is also possible to directly download from this site the Cerfa forms to fill in to file an application, as well as the list of mandatory supporting documents. From the date you file your application, the period of examination is normally 1 month for a prior declaration of works, and 2 months for a building permit.
How do you declare the construction of your pool enclosure?
The installation of a pool enclosure on your property is considered as a new construction that increases the rental value of your property. Your property tax and council tax may be affected. The declaration to the tax authority must be made via Cerfa form No. 10517*02 no later than 90 days after completion of the construction. This form must be filed with the tax office that manages the municipality where your property is located.
The taxation of pool enclosures in France
"Pool taxes" may apply to pool enclosures installed in France, because this type of construction is an integral part of your property. The installation of a pool enclosure may also increase the rental and real estate value of your property, which will impact the amount of council taxes. You must therefore declare the installation of a new pool enclosure to the tax administration.
You must undertake this administrative procedure at your tax office no later than 3 months after the completion of construction work. To find out more about the taxation that will concern you and the amount, and thus obtain a precise idea of your overall budget, you should contact your tax office from the start of your pool enclosure construction project.
Development tax (taxe d’aménagement)
Development tax, called "taxe locale d’équipement" until 2012, is a local tax that is only levied once. Development tax must be paid when declaring the construction of your pool enclosure. However, you should note that this tax only concerns full-height pool enclosures. So, development tax will only apply to your construction project if the height of the pool enclosure is over 1 m 80. The tax office takes several criteria into account to calculate development tax:
- the floor area of your pool enclosure;
- the flat-rate value per square metre, which is set annually by the government;
- the municipal rate set by the local authority that manages the zone where your property is located.
It is possible that your municipality has chosen to waive development tax or to make it optional within its territory. To find out more about the development tax that applies to your pool enclosure installation project and to know the amount, it is recommended to directly consult your town hall.
Property tax and council tax
Property tax and council tax often do not change with the construction of a pool enclosure over an existing swimming pool. Indeed, it is generally the construction of an in-ground pool that has a real impact on local taxes. Thus, if you build a pool and an enclosure simultaneously, your property and council taxes will certainly increase, because the creation of a covered pool has an impact on the rental and real estate value of your home.
When building an enclosure over an existing in-ground pool, there is a special case that may affect the amount of your property and council taxes. If your new pool enclosure is attached to one of the walls of your house, it is considered more as an extension to the house or an enlargement of the building, like a veranda. In this specific case, the construction of a pool enclosure alone may impact the amount of property and council taxes that you pay every year.
