Tax credit for energy transition (CITE)

Literature
Author Title (in English) Publisher Year Country
Directorate General for Energy and Climate  Tax credit for energy transition (CITE) Directorate General for Energy and Climate 2005 FR

Title (orig.): Tax credit for energy transition (CITE)

Language: English

Summary:

In 2005, the government recalibrated the tax credits for purchases of equipment for primary residences (Article 200 of the General Tax Code) to promote both sustainable development and energy conservation. Specifications regarding equipment covered were modified in 2006 and 2007, to account for technological change. These were modified again in 2009, when the credit was extended to 31 December 2012 (from end of 2009). To be eligible for the tax credits the building in which the equipment is used must be a primary residence and at least two years old; for renewable energy equipment the building can be new or old. The tax credits are as follows: – 15% for purchases of low-temperature boilers; (until 31 December 2008) – 25% for purchases of condensation boilers, thermal insulation and heating regulation devices; This amount increases to 40% if: a) the material and equipment is installed in a home constructed both before 1 January 1977 and that this installation occurs before the 31 December of the second year of the homes acquisition by its present owners; b) the material was purchased after 1 January 2006. Since 2009, the installation costs for thermal insulation of walls, floors, roofs and ceilings are also covered by the tax credit. – 40% for energy production equipment using renewable energy and heat pumps devoted primarily to heat production; Increased to 50% for renewable energy used for heating as of 1 January 2006. However the credit for heat pumps decreases to 40% in 2009 and 25% in 2010 for biomass or wood boilers, and heat pumps. It remains at 40% if the material and equipment is installed in a home constructed both before 1 January 1977 and that this installation occurs before the 31 December of the second year of the homes acquisition by its present owners. Air-air heat pumps are excluded as of 1 January 2009. -50% for obtaining an energy audit, when not required by law (as of 1 January 2009, limited to one audit every 5 years); -25% for the purchase of equipment and heating systems drawing the majority of their power from cogeneration or renewable energy sources (as of 1 January 2006); The tax credit is limited to EUR 8000 per person, EUR 16 000 for a couple and EUR 400 for each additional dependent.

Since 2005 and the Programme Law setting the directions of the energy policy (POPE), privateindividuals have been able to benefit from a tax credit for the purchase of the most efficient materials or equipment in terms of saving energy or generating renewable energy.From 1st July 2015, the CIDD will be subject to an eco-conditionality criterion: the work must be performed by installers that hold the quality sign “recognised Grenelle de l’environnement”.Between 2005 and 2011, over 6 million of the 34 million primary residences in metropolitan France benefited from the CIDD at least once.

Link:

Tax credit for energy transition (CITE)

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Jan Doležal
dolezal@biom.cz

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