Exemption from CFE for Artisans

Matthew
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I read this article about exoneration from CFE for artisans.

My question concerns this section: 3 - Exonérations de plein droit permanentes pour les activités artisanales et assimilées
I believe it concerns the rule: Bulletin Officiel des Finances Publiques-Impôts (BOI-IF-CFE-10-30-10-90-20120912)
I have google translated the advice and added comments relevant to my situation…

To qualify for a permanent exemption, you must meet 3 conditions:

  1. Practice an activity where manual work is preponderant: I meet this criteria. I work alone and I’m a Joiner/Furniture maker by trade.
  2. Do not speculate on the raw material: I often try to get clients to buy the materials I use themselves but on occasion I put the materials on the bill. In this case I add 20% to the purchase price. 14% covers the cotisation levied against sales and 6% is a margin I add to cover the expense involved in sourcing and transporting the materials.
  3. Do not use facilities that can be considered a significant part of the operator’s remuneration: I work form a small workshop in my own home, 55m2 which is kitted out for woodworking. I also work a lot on site, at clients homes/properties.

So my question is: Are you familiar with this rule/exemption and do you think I would qualify? If so would be eligible for a rebate on the CFE I’ve paid in previous years?
Thanks very much,
Matt.

Answered
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