I have received from SIE Ceret a demand for 1,015 euros for CET. We own a house which is divided into 3 apartments one of which we live in permanently, the other 2 are registered holiday apartments with a 3 star rating. These 2 are rented out during the season 8 weeks. Initially we were asked to pay tax d’habitation on these two apartments at the enhanced holiday home rate. We went to Ceret and explained the situation. The tax d’habitation bill was cancelled and we have now received this CET bill, when queried we were told this was correct because the computer said so.
On the bill there is a column for temps partiel which we were told did not apply to us as we were not a hotel. Since the total before deductions was only 12,000 euros and this is our only French income this seems wrong. Surly the apartments are the tools of our trade and should thus not be taxed in this way?