Why the grant is not the end
Three reasons.
The benefit is conditional. It rests on a use that must be realised and maintained, not on a statement of intention.
The administration retains a power of verification for a period, and may request documents at any time.
Periods run after the decision, notably the one during which the use must be maintained.
A project may therefore be faultless at signature and in breach two years later, without any new decision having been taken.
| Obligation | What it requires | Duration |
|---|---|---|
| Occupation | Living in the dwelling personally | The scheme's commitment period |
| Declaration | Reporting any change of use | Throughout the period |
| Retention | Keeping the supporting documents | Beyond the commitment period |
The three obligations that survive
They recur across all the schemes, with different periods. Record-keeping obligations are among them.
Maintain the declared use, for the period required by each scheme.
Declare any change, within a period specific to each scheme, covered in the article on commitments over time.
Repay sums unduly received, if the conditions are not observed.
Declaration periods differ between schemes, which rules out reasoning by analogy from one to another.
The periods that run afterwards
A decisive technical point, and it is poorly known. The commitment period continues after the benefit is granted.
To obtain the full tax benefit on value added tax, the dwelling must be used as a main residence for a period of two years.
That period starts to run from 1 January of the year following the one in which the eligible works were completed.
The starting point is therefore neither the date of approval, nor that of the invoice, nor that of moving in.
Practical consequence: the commitment period actually extends beyond two years from completion of the works, since it only begins on the following 1 January.
The common logic of appeals
It is the same for refusals, whatever the tax scheme concerned. The appeal follows the ordinary administrative procedure.
A complaint is first made to the competent office of the administration, and not directly before a court.
If rejected, a second decision is taken at the level of the director of the administration.
A judicial appeal is then available, within three months of receiving that decision.
The detail is covered in the article on appeals against refusal, including the competent court, which is not the one instinctively assumed.
What to keep
Four categories of documents, throughout the commitment period and beyond. They serve on an inspection years later.
The approval or grant decisions, with their amounts.
The invoices for eligible works, documenting consumption of the ceiling.
Evidence of use, notably of registered residence.
Correspondence with the administration, in particular declarations of change.
These documents serve in the event of a check, and also on a later operation, to establish the ceiling balance available.
The articles in this branch
The article on commitments over time covers the post-grant obligations. Their reach is detailed there.
The article on checks and repayment covers verification. The cases are set out there.
The article on appeals against refusal covers the routes of challenge. The procedure is described there.
The article on developments to watch covers what is moving. The reforms are followed there.
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.