In accordance with dispositions combined by articles 1407 and 1408 of the general code of taxes (CGI), the council taxe is established in the name of the persons with the disposition or with the pleasure of places liable to tax. Since then, the situation of the residents of retirement homes postpones depending on whether they have or not the privative disposition of their accommodation. In the first case, they are personally subjected to the council taxe in nonpolitical conditions. In the second case, they are not personally liable to tax in the council taxe. The places of accommodation are then considered as at the disposal of the administrator and imposed on the council taxe in its name, provided that the administrator is not a state-owned company of assistance. The evaluation of the not privative character of occupation is a de facto question which raises the evaluation of local service under the control of the judge of the tax. This condition is notably satisfied when the regulation of the establishment envisages obligation for the valid persons to take their meal together, limits the hours of visit and allows the free access of rooms to the personnel or to the administrator. In causes and subject to fulfil the conditions of co-habitation and income, the imposed residents can benefit from exonerations and tax reliefs envisaged in favour of the old persons of modest condition. Indeed, the old persons of more than sixty years are completely exempted from the accruing council taxe in their main house, subject to meeting some conditions of co-habitation and of income. The benefit of this exoneration is so subordinated provided that the tax reference income of the debtor does not exceed a border fixed for the contribution of council taxe of 2009 to 9 837 euro for the first part of dependents' allowance increased by 2 627 euro for every additional half part. Not being able to fulfil conditions to be exempted, the debtors can benefit from ceiling according to the income of the contribution of accruing council taxe of 2009 in the main house when their income does not exceed 23 133 euro for the first part of dependents' allowance increased by 5 405 EURO for the first half part and of 4 253 euro for every additional half part. So, the reductions of council taxe granted to the residents accommodated in retirement home and with the privative disposition of their accommodation are determined according to identical modalities, that they are accommodated in an establishment managed by a communal centre of social welfare (CCAS) or not. Besides, one reminds of him that, when the accruing council taxe in the places of accommodation of the residents in retirement home is established in the name of organism administrator because of conditions of occupation of places, this one can get a tax relief corresponding to the one from which the residents would have benefited if they had been imposed on the council taxe. Ainsi, les all gements de taxe d habitation accord s aux pensionnaires h berg s en maison de retraite et qui ont la disposition privative de leur logement sont d termin s selon des modalit s identiques, qu ils soient h berg s dans un tablissement g r par un centre communal d action sociale (CCAS) ou pas. En outre, il est rappel que, lorsque la taxe d habitation aff rente aux locaux d h bergement des pensionnaires en maison de retraite est tablie au nom de l organisme gestionnaire en raison des conditions d occupation des locaux, celui-ci peut obtenir un d gr vement correspondant celui dont auraient b n fici les pensionnaires s ils avaient t impos s la taxe d habitation.

Question published to JO: 11/17/2009 page: 10756
Published answer to JO: 2/16/2010 page: On 1723
Date of change of attribution: 12/8/2009