The sustainable development tax credit

The tax credit dedicated to sustainable development concerns expenditures made between 1st January 2005 and 31st December 2009. It concerns the price (tax included) of equipment and materials, labour not included, as long as the installation was performed by a company. The copy of the invoice must be appended to the income tax return.

If you benefit any other government assistance (Ademe, territorial authorities, etc.), you must delete it from the amount of expenditures before applying the percentage.
For a same taxpayer and a same residence, the total amount of expenditures that open access to the tax credits is limited to:

• € 8 000 for a single person
• € 16 000 for a couple
• An additional € 400 per dependent

Investments concerned by the tax credit

Low-temperature boiler

Individual or collective, for heating or domestic hot water production
Amount of the tax credit:

• 15% for expenditures made between 1st January 2005 and 31st December 2009

Condensing boiler

Individual or collective, for heating or domestic hot water production
Amount of the tax credit:

• 25% for installations made in principal residences and completed more than 2 years ago
• 40% for installations made before 31st December of the 2nd year following the purchase of a residence built before 1st January 1977

Insulating materials

According to their thermal resistance R for ground floors, walls, roofs, insulating shutters, heat protection, or their surface film conductance Ug or Uw for glazed surfaces.
Amount of the tax credit:

• 25% for installations made in principal residences and completed more than 2 years ago
• 40% for installations made before 31st December of the 2nd year following the purchase of a residence built before 1st January 1977

Heating control device

Individual or collective, these are thermostatically controlled valves, systems to limit electric heating according to outside temperature, etc.
Amount of the tax credit:

• 25% for installations made in principal residences and completed more than 2 years ago
• 40% for installations made before 31st December of the 2nd year following the purchase of a residence built before 1st January 1977

Equipment that uses renewable energy

Concerns principal residences, both old and new. Solar, wood, or other biomass powered heating and boilers, boilers with a yield exceeding or equal to 70%, solar, wind, hydraulic, or other biomass power generating system, etc.
Amount of the tax credit:

• 50%

Heat pump

The source of energy of which is water, air, or the ground, with a COP>3.3
Amount of the tax credit:

• 50%