Module 19 min930 wordsFree — no account
Flat-rate scheme or actual costs: a choice that binds
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 102 words · 2 min
Worked example
Hélène under the flat-rate scheme
Rent collected: 9 360 €. Thirty per cent allowance: 2 808 €. Taxable property income: 6 552 €. That figure joins her salary, meets her marginal rate, and then attracts social levies. No actual cost comes off it, whatever she actually spent.
Worked example
The same flat under actual costs
Hélène's real expenses: 2 300 € of loan interest, 950 € of property tax, 380 € of insurance and 470 € of non-recoverable service charges, so 4 100 €. Taxable property income: 9 360 − 4 100 = 5 260 €, against 6 552 € under the flat rate.
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