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Main residence, the core condition

📐 Article4 min read

What you will learn What the use requirement covers, the distinction between direct and indirect use, the declaration required and its commitments, and what is excluded.

The whole scheme rests on one condition. The dwelling must be used as a main residence, and that use is declared, undertaken and checked.

What the use requirement covers

This is not an intention but an actual use, present or future.

The applicant provides a written declaration confirming that the dwelling is or will be used as a main residence.

That declaration is not a formality. It carries the commitments set out below, and it forms the basis of any later check.

Use is assessed dwelling by dwelling, which has consequences for buildings containing several units.

Situation Classification Effect on the benefit
Personal and actual occupation Main residence Benefit retained
Letting the whole dwelling Rental use Benefit lost
Partial letting Mixed situation To be checked case by case
Second home Not a main use Benefit excluded

Direct or indirect use

This is the most important point in this article, and it is little known. The main residence is not the same as the registered address.

Use may be direct, in the person of the owner, who occupies the dwelling.

It may also be indirect, in the person of a third party, where the dwelling is made available to someone who makes it their main residence.

That second branch does not operate the same way for all works. It is open for renovation and closed for creation, developed in the article on creation and renovation.

A landlord is therefore not automatically excluded from the scheme, contrary to a widespread belief, but nor are they automatically admitted.

The declaration and its commitments

Three obligations flow from the declaration, and they survive the grant. They concern actual occupation and its duration.

Actually put the dwelling to the declared use.

Declare any change of use to the administration, within one month.

Repay any sum unduly received, meaning the benefit can be clawed back.

The administration may request additional documents, at any stage of the procedure.

These commitments are covered in detail in the article on commitments over time.

What is excluded

Four situations, worth knowing before expecting the benefit. They remove the main residence qualification.

A second home, which is by definition not a main residence.

A dwelling left vacant, for want of actual use.

Short-term letting for tourism, which does not constitute a main residence for the occupier.

Premises not intended for dwelling, the benefit bearing on housing.

An important qualification: converting premises into a dwelling may open the benefit, since it creates housing where there was none.

Mixed situations

Two frequent cases calling for particular checking. They concern partial letting and professional mobility.

A dwelling partly used for professional purposes, the common case of professions carried on at home.

A building containing several dwellings, only some of which are used as a main residence.

In both cases the apportionment must be established and it falls to the administration's assessment, which justifies a written request rather than an assumption.

What this means for a professional

Four rules.

Raise the question of use before the quotation, not after.

Do not conclude that a landlord is excluded, the indirect route existing for renovation.

Flag the obligation to declare a change of use, which most beneficiaries do not know.

Have mixed situations settled by the administration, rather than applying an assumed apportionment.

This article reflects the state of the schemes at the date of checking and serves professional orientation. It does not replace tax advice or consultation of the competent administration.

Frequently asked questions

The dwelling actually and personally occupied, which is not the same as the registered address. That is the most important and least known distinction.

Three obligations covering actual occupation, its duration and the reporting of changes. They survive the grant of the benefit.

Four situations, including letting the dwelling and use for non-residential purposes. They should be known before expecting the benefit.

Two frequent cases call for particular checking: partial letting and professional mobility. They are put to the administration rather than assumed.

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