New Zonage “A/B/C” applicable from 01/10/2014 (Ministerial Decree of 01 August 2014).
The “A/B/C” zoning, created in 2003 at the time when Robien’s rental investment scheme was introduced, characterises the tension of the local real estate market, i.e. the adequacy of the demand for and the supply of available housing on a territory. It consists of five modalities ranging from the most tense (Abis) to the most relaxed (C).Franche-Comté is only affected by zones B2 and C.
Several financial schemes use this zoning to determine the eligibility of territories for aid or to adjust their parameters (level of aid, ceiling of rents, etc.). These include the Intermediate Rental Investment Facility for Individuals (see Duflot Zoning), the Old Borloo, the Intermediate Rental Loan (PLI), the Zero Rate Loan (PTZ), the Social Accession Rental Loan (PSLA) and the Social Access Loan (PAS) to property, and the reduced rate VAT in the ANRU area.Some ANAH aid to social lenders is also linked to a ceiling on rent and the amount of resources of the tenant, which varies according to the zoning A/B/C.
Following a consultation conducted by the Regional Prefect with the local authorities in the 4th quarter of 2013, the new zoning A/B/C was adopted by the Minister in charge of Housing on 1 August 2014. For Franche-Comté, 19 new municipalities were reclassified from C to B2, while no decommissioning was recorded.
Its entry into force varies between 1 October 2014 and 1 February 2015 depending on the arrangements attached to it:
as of 1 October 2014 for:
— the zero-rate loan;
— the guarantee scheme of the FGAS;
— the reduced rate VAT scheme for intermediate rental accommodation (279-0a A of the CGI);
— the aid scheme for intermediate rental investment for private individuals (199 novitiies of the General Tax Code (CGI);
— promises of sales of public land, pursuant to Article R. 3211-15 of the General Code of Ownership of Public Persons;
on 1 January 2015 for:
— the benefit of aid from the National Housing Agency, the ‘old Borloo’ tax scheme;
— the intermediate rental loan;
— reduced VAT in ANRU area;
— devices related to HLM promotion;
— the assessment of resources for new intermediate dwellings held by HLML bodies in the context of their service of general economic interest;
as of 1 February 2015 for:
— approvals of social loans for leasing-accession.
Data sources: order of the Minister of Housing dated 01 August 2014
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