Less than 100 days before the first data reporting deadline on the Ademe Operat platform, Sobre Energie answers your questions on the Tertiary Decree:
Is the housing part of a tertiary building subject to tax?
- In the case of a building housing exclusively tertiary activities, the “non-tertiary activities incidental to tertiary activities ”, taken into account for subjection to the obligation, concern in particular company housing closely linked to the operation of the tertiary building. For example: the accommodation of a prefect in a prefecture, that of a caretaker of sports equipment or a performance hall are therefore subject to tax.
The energy consumption of these non-tertiary activities is included in the obligation and does not require sub-metering.
- On the other hand, in educational establishments (colleges, high schools), the official accommodation of the principal or headmaster is not affected by the system and therefore not subject to it . They are normally subject to undercounting.
- In the case of a specific mixed building such as a university or student residence, the accommodation part is not subject to tax. Only associated services (catering, gym, laundry, etc.) can potentially be subject to tax as long as the cumulative surface area of these tertiary activities is greater than or equal to 1000m2.
Likewise in tourist residences, the accommodation part is not concerned by the Eco Energy Tertiary system, only the service part (facilities) is concerned.
The logic is the same for the gendarmerie: the accommodation in the barracks is not covered by the tertiary sector, only the office part is subject to it.
To find out more about the first deadline on 09/30/2022, Sobre Energie has created an OPERAT user manual for you
