Planning Tax (TA) on Rennes Métropole

The development tax (TA) is automatically imposed in municipalities with a local urban plan (PLU) or a land use plan (POS) and in urban communities, by deliberation in the other municipalities. The development tax applies to development operations and to construction, reconstruction and expansion of buildings, installations or facilities of any kind subject to an authorisation regime, subject to exemptions. It replaces the local capital tax (TLE), the additional tax to the TLE in the Île-de-France region, the departmental tax on natural and sensitive areas (TDENS), the departmental tax for the financing of architectural, urban planning and environmental councils (TDCAUE), the special capital tax of the department of Savoie (TSES) and the general development programme (PAE). This data comes from the information collected from the municipalities of Rennes Métropole (via the Sols Law department, supplemented occasionally by territorial urban planners) or from data managers, in the current state of knowledge. The attribute “observations” available in the database specifies the validity of the information. This layer contains archived data. They are identifiable via the field named “archive” entered by “true”.