Office construction charge in Île-de-France: new rates and extension to shops and warehouses

Article 31, II of the 2010 Amending Finance Act reforms the charge levied in Île-de-France on the construction of office premises (Articles L. 520-1 et seq. of the Town Planning Code). The charge is extended to commercial and storage premises. Rates are set at €344/m² in Paris and Hauts-de-Seine, €214/m² in the other municipalities of the Paris urban unit and €86/m² in the rest of the region and in municipalities eligible for both the urban solidarity grant and the Île-de-France municipal solidarity fund, with reductions for shops and storage. The reform applies to constructions whose permit is filed after 1 January 2011. Article 34 of the amending finance act of 29 July 2011 then rewrites these provisions with effect from 1 January 2011: it keeps the office rates (€344, €214 and €86/m²) and sets specific rates for commercial premises (€120, €75 and €30/m²) and storage (€52, €32 and €13/m²), indexed each year on the construction cost index.