The Assembly gave the green light on Friday, at the first reading of the 2005 budget, to tax credits for the equipment of main dwellings in order to accommodate the elderly and disabled, or to promote energy savings.
To promote sustainable development, the rate of the tax credit is 15% for the acquisition of low temperature boilers, 25% for the purchase of condensing boilers, thermal insulation materials and heating appliances. heating regulation. The rate reaches 40% for renewable energy production equipment and heat pumps.
The text applies to expenses for equipment, materials and devices, according to a list fixed by ministerial decree, paid or realized between January 1, 2005 and December 31, 2009 with a multi-year ceiling of 8.000 euros for a single person and 16.000 euros. for a couple.