Tax credit for new boiler low temperature or condensation


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State aid and public subsidy: the tax credit in France for the purchase of a low temperature boiler and condensing boilers.



The definition of low temperature and condensing boilers has the meaning of Directive 92 / 42 / EEC of May 21 1992 on efficiency requirements for new hot water boilers fired with liquid or gaseous fuels, published in Official Journal No L community 167 / 17 from 22 1992 June.

The low temperature boilersIndividual or collective, used for heating or hot water production
These furnaces operate at a lower temperature than conventional boilers. While providing comfort at least equivalent, and thus allow to achieve fuel savings of about 12 15% compared to a standard modern boiler.

- For low temperature boilers, the tax credit rate is set to 15%.

- The tax credit applies to expenditure incurred between January 1er 2005 and 31 2009 December. For example, expenses paid in 2007 will be declared during the tax return for 2007. It is in 2008 it will report these expenses.

Condensing boilersIndividual or collective, used for heating or hot water production.
By condensing water vapor the flue gas condensation boilers recover energy. They save to 15 25% compared to modern standards boilers.

Amount of tax credit

a) For boilers consensation, the rate of the tax credit is set to 25%. This rate is increased to 40% to the dual condition that these boilers are installed in a dwelling completed before 1 / 1 / 1977 and that their facilities are carried at the latest 31 December of the 2 th year following the acquisition of housing.

b) The tax credit applies to expenditure incurred between January 1er 2005 and 31 2009 December. For example, expenses paid in 2007 will be declared during the tax return for 2007. It is in 2008 it will report these expenses.

Learn more about the tax credit: tax credit for energy-saving equipment.


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