State aid and public subsidies: the tax credit in France for the purchase of a low temperature boiler and condensing boilers.
The definition of low temperature condensing boilers is understood within the meaning of Council Directive 92/42 / EEC of 21 May 1992 concerning the efficiency requirements for new hot water boilers supplied with liquid or gaseous fuels, published in Official Journal of the communities N ° L 167/17 of June 22, 1992.
The low temperature boilers, individual or collective, used for heating or hot water production
These boilers operate at a lower temperature than conventional boilers. While providing at least equivalent comfort, they thus make it possible to achieve savings in consumption of the order of 12 to 15% compared to a standard modern boiler.
- For low temperature boilers, the tax credit rate is set at 15%.
- The tax credit applies to expenses paid between January 1, 2005 and December 31, 2009. For example, the expenses paid in 2007 must be declared when filing the income tax return for 2007. It is therefore in 2008 that these expenses must be declared.
Condensing boilers, individual or collective, used for heating or hot water production.
Condensing boilers recover energy by condensing the water vapor from the combustion gases. They save 15 to 25% compared to standard modern boilers.
Amount of the tax credit
a) For consensation boilers, the tax credit rate is set at 25%. This rate is increased to 40% on the double condition that these boilers are installed in a dwelling completed before 1/1/1977 and that their installations are carried out no later than December 31 of the 2 nd year following that of the acquisition of housing.
b) The tax credit applies to expenses paid between January 1, 2005 and December 31, 2009. For example, the expenses paid in 2007 must be declared when filing the income tax return for 2007. It is therefore in 2008 that these expenses must be declared.
Learn more about the tax credit: tax credit for energy-saving equipment.