Planning Tax (TA) on Rennes Métropole

The development tax (TA) is automatically introduced in municipalities with a local planning plan (LUP) or a land use plan (POS) and in urban communities, by deliberation in the other municipalities. The development tax applies to the development and construction, reconstruction and expansion of buildings, installations or fittings of any kind subject to a system of authorisation, subject to exemptions. It replaces the local equipment tax (TLE), the complementary tax to the TLE in the Île-de-France region, the departmental tax on natural and sensitive areas (TDENS), the departmental tax for the financing of architectural, urban planning and environmental councils (TDCAUE), the special equipment tax of the department of Savoie (Tses) and the overall development programme (PAE). This data is derived from the information collected from the municipalities of Rennes Métropole (via the Sole Law Department, supplemented occasionally by the territorial urban planners) or from the data managers, in the current state of knowledge. The “observations” attribute available in the database specifies the validity of the information. This layer contains archived data. They are identifiable via the field named “archive” entered by “true”.开发税（Development Tax, TA）将自动在制定了地方规划计划（Local Planning Plan, LUP）或土地使用规划（Land Use Plan, POS）的市镇以及城市社区中开征；其余市镇则需经议会审议后方可实施该税种。 开发税的征收范围涵盖各类需经审批的建筑物、设施或配套装置的开发建设、改建与扩建，但法定豁免情形除外。该税种取代了地方设备税（Local Equipment Tax, TLE）、法兰西岛地区针对地方设备税的附加税、自然与敏感区域部门税（Departmental Tax on Natural and Sensitive Areas, TDENS）、用于资助建筑、城市规划与环境委员会的部门税（Departmental Tax for the Financing of Architectural, Urban Planning and Environmental Councils, TDCAUE）、萨瓦省专项设备税（Special Equipment Tax of the Department of Savoie, Tses）以及整体开发计划税（Overall Development Programme, PAE）。 本数据集的信息源自雷恩都会区（Rennes Métropole）各市镇（通过索勒法律署，必要时由属地城市规划人员补充采集）或数据管理者收集的现有资料，以当前掌握的知识状态为准。数据库中设有「观测值」（observations）字段，用于标注信息的有效性。 本图层包含存档数据，可通过字段「archive」取值为「true」进行识别。