Fence tax: In accordance with the amendment to the Act on Local Taxes and Fees, they appeared in the regulations new definitions of structures and buildings. Previously, the fence was described as a construction device. Now it has been recognized as buildings that are subject to taxation. It's about real estate tax.
How much is the tax and who will pay? There is a fee for fences at a rate of 2 percent. from value. Tax you have to pay the commune or city. It is worth knowing that in accordance with the amendment to the Act construction tax is still paid only by entrepreneurs. Buildings and their parts that are related to running a business are subject to tax. This means that a house fence is not subject to these regulations.
Change of definition: Previously, the Act on Local Taxes and Fees referred to the provisions of construction lawin which a building was described as “an object (…) that is not a building or an object of small architecture, as well as a construction device within the meaning of the provisions of the construction law related to a building object”. Now it has been introduced into the Act the concept of structure and building independent of other regulations. A complete list of objects subject to tax has been prepared.
More: Also read the article “Intensive inspections have started throughout Poland. The fines amount to over PLN 136,000“.
Sources: Act of January 12, 1991 on local taxes and fees, Construction Law, Business Insider