Overhaul of the preventive archaeology levy: €0.32 per m² on plots of 3,000 m² or more

The Act of 1 August 2003 rewrites Article 9 of the Act of 17 January 2001: the preventive archaeology levy is due from public or private persons planning, on a plot of at least 3,000 m², works affecting the subsoil that require planning permission or declaration, an impact study or a prior administrative declaration. It amounts to €0.32 per m², indexed to the construction cost index, and is charged only once per plot. Exempt are rental housing built or improved with State financial support, homes built by individuals for themselves and excavations needed for farming or forestry works. A National Fund for Preventive Archaeology, receiving at least 30% of the proceeds, subsidises excavations. The State deducts 1.5% for assessment and collection costs. The new regime applies to works whose chargeable event occurs from the first day of the third month after publication, i.e. 1 November 2003.