Penny's activity

You can find out your cadastral value here: http://sister2.agenziaterritorio.it/CitizenVisure/index.jsp You will need the parcel number(s) of your property and your codice fiscale. The IMU will take this figure and revalue it upwards by 5% then multiply the result by 160. This is the figure the tax will be based on. You will need to pay either .4% or .76% (plus the comune uplift) of this figure. There are reductions if you live in the property. As to what each comune will set the uplift at is still unknown in most cases. I read recently that the due date of June might change as the comunes have not all set the uplift and there is no payment mechanism in place yet. We'll just have to see. At one point I read that it will be paid via the tax return but I don't know if anyone knows yet for sure. You are unlikely to get a bill though!

Yup - it's every year but you can deduct your Council tax from the bill here so for most Brits that is a big discount as council tax is so high. The new IMU bills are going to be a fair bit higher for holiday homes too. Here in Marche I read the other day that they will be charged at 0.96% for most comunes. That is on the cadastral value revalued by 5% then multiplied by 160. There is a calculator here: http://www.gianlucatotoli.it/studio-ingegneria-salerno/calcolo-IMU.asp#_Top and you can look your cadastral value up here: http://sister2.agenziaterritorio.it/CitizenVisure/index.jsp

There are stack on the Valdaso road going to Pedaso. I suspect they don't do seeds though, otherwise try the forestale nursery (there is one in Amandola) as they have very good prices.

If you have been paying NI in the UK for the 3 years prior to your departure from the UK then you need to get a form S1 - see below from the NHS website. If you didn't, then you will have to pay and the figure of €388 sounds right (it is slightly different each year) and runs Jan to December (tough luck if you arrive part way through the year I'm afraid). The 7.5% on UK income is nonsense and not correct information/advice - however you should be aware there is no maximum ceiling on Italian NI (INPS) and you could quite easily end up paying €1500. If you are resident in Italy then you need to do a tax return here and pay tax here on your worldwide income and you will pay INPS (Italian NI) on this income which covers your healthcare contributions. If you are still resident in the UK, then in theory you are only entitled to a doctor in the UK but can pay to see a GP here privately (about €25/€30 a visit) or you will need health insurance to cover your medical costs here just like for any holiday or extended holiday or maybe they will let you pay the €388 per year but you still have to present your residency docs to register the first time so I can't see any way round the residency situation which obviously has tax implications here. Remember the EHIC card only covers you for emergency care. After 5 years of continuous residency (when you can ask for your permanent residency certificate), you should also get a permanent inscription into the healthcare system but in this area this has previously been a problem (please see the many, many messages I have posted about this on this forum). "If you move to an EEA country to live but not work and don't receive a UK benefit, you may be eligible for up to two-and-a-half years of state healthcare, paid for by the UK. You will need to apply for form S1 (or form E106 if you are moving to Iceland, Liechtenstein, Norway or Switzerland) with the Overseas Healthcare Team (Newcastle). You also need to prove that you have worked in the UK and paid National Insurance contributions up to three years before your departure. For further advice, contact the Overseas Healthcare Team (Newcastle): Overseas Healthcare Team (Newcastle) Room TC001 Tyneview Park Whitley Road Newcastle upon Tyne NE98 1BA Phone 0191 218 1999 (Monday to Friday 8am-5pm). The S1 (or E106) will entitle you to treatment on the same basis as a resident of the country you are moving to. This may mean that you have to make a patient contribution toward the cost of your care. When the cover on the S1 (or E106) expires, you cannot get any further medical cover from the UK until you receive a UK state pension. It is up to the country’s authorities to decided whether you are eligible to join their healthcare scheme.  You will also be entitled to a UK-issued EHIC, allowing you to visit other EEA countries besides the one you are a resident with."

I don't know the answer but I use this site to find out any tax/finance info: http://www.ilsole24ore.com/

Thanks very much Charlotte. Clombardelli - I have written a huge amount about this on this forum. I believe the Marche Healthcare Group is visible to anyone. It is all in there but also on many public posts. Do a search and I'm sure you'll find all the details. If not, feel free to PM me.

If you are happy to pay commission (personally I am if it is a good agent as they are truly worth it especially if you don't speak Italian), then find an agent you like and trust and ask them to do it. They are in my experience happy to do that.

Same here in Amandola.

Flip, quite a few people have been stopped here in Marche and the carabinieri have checked whether they have chains on board or snow tyres so I wouldn't be so sure. I wouldn't like to see what would happen if you were involved in an accident and didn't have them - I'm sure the insurance company would wriggle out of it and land the blame firmly at your door. I know in some Scandinavian countries, if you are not using snow tyres then any accident is automatically your fault even if you did nothing wrong.

It depends on where you are tax residence: Fiscal domicile (1) For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that Contracting State only if he derives income from sources therein. (2) Where by reason of the provisions of paragraph (1) of this Article an individual is a resident of both Contracting States, then his status shall be determined in accordance with the following rules: (a) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests);interests); (b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has no permanent home available to him in either Contracting State, he shall be deemed to be a resident of the State in which he has an habitual abode; (c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national; (d) if he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.   Elimination of double taxation (1) Double taxation of income shall be avoided in accordance with the following paragraphs of this Article. (2) Subject to the provisions of the law of the United Kingdom regarding the allowance as a credit against United Kingdom tax of tax payable in a territory outside the United Kingdom (which shall not affect the general principle hereof): (a) Italian tax payable under the laws of Italy and in accordance with this Convention, whether directly or by deduction, on profits or incomes from sources within Italy (excluding in the case of a dividend, tax payable in respect of the profits out of which the dividend is paid) shall be allowed as a credit against any United Kingdom tax computed by reference to the same profits or income by reference to which the Italian tax is computed; (b) in the case of a dividend paid by a company which is a resident of Italy to a company which is a resident of the United Kingdom and which controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividend, the credit shall take into account (in addition to any Italian tax for which credit may be allowed under the provisions of sub-paragraph (a) of this paragraph) the Italian tax payable by the company in respect of the profits out of which such dividend is paid. (3) Where a resident of Italy owns items of income which are taxable in the United Kingdom, Italy, in determining its income taxes specified in Article 2 of this Convention, may include, unless specific provisions of this Convention otherwise provide, such items of income in the base upon which such taxes are imposed. In such a case, Italy shall deduct from the taxes so calculated the United Kingdom tax paid on the income, but in an amount not exceeding that proportion of the aforesaid Italian tax which such items of income bear to the entire income. However no deduction will be granted if the item of income is subjected in Italy to a final withholding tax by request of the recipient of the said income in accordance with the Italian law. (4) For the purpose of paragraphs (2) and (3) of this Article, profits and income owned by a resident of a Contracting State which may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other Contracting State. It is a common misunderstanding that the double taxation treaty means if you have paid in one state then you can't be charged on that income in another. In reality they just offset the amount you have paid (in the UK for example) against your tax bill in Italy.