Tax credits for certain equipment promoting energy savings.

The Assembly gave the green light on Friday, at first reading of the 2005 budget, to tax credits for the equipment of main dwellings to accommodate the elderly and disabled, or to promote energy savings.


To promote sustainable development, the tax credit rate is 15% for the purchase of low-temperature boilers, 25% for the purchase of condensing boilers, thermal insulation materials and heating regulation. The rate reaches 40% for renewable energy production equipment and heat pumps.

The text applies to expenditure on equipment, materials and apparatus, according to a list fixed by ministerial decree, paid or made 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.


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