This increase is removed for expenses incurred from January 1 2010

Until December 31, 2012, to equip his main residence in materials promoting energy savings is entitled to a tax credit. This benefit can be claimed by the owner, lessee or occupant for free housing that performs certain expenditures to improve the environmental quality of its main home. And since January 1, 2009, homeowners donors can also benefit for housing more 2 years that they undertake to rent nudes, use of senior housing, 5 years to a person other than their spouse or a member of their tax home.

The amount of the tax benefit corresponds to a variable percentage of the expenditure incurred by the equipment concerned. Being specified that the amount of pensionable spending the tax credit is capped at 8 000 for a single person (16,000 for a couple) by period of 5 years, plus 400 per person in charge. For donors, it cannot exceed 8 000 per unit for the period from 1 January 2009 to 31 December 2012.

Since its establishment by law of Finance 2005, this device is regularly amended to encourage consumers to choose the most efficient equipment for energy saving. The 3rd amending Finance Act for 2009 is refresh, once more, the list of eligible expenditure for the tax credit and to lower the rates applicable for the acquisition of certain equipment.

Note: the version of the device updated by 3rd 2009 Finance Act applies to expenses paid since January 1, 2010.

The list of eligible equipment and rates are set out in the table below:

Rates applicable to each equipment concerned buildings and year of payment of the expenses of expenditure rate of credit 2009 2010 equipment insulation and heating buildings completed more than 2 years 25 condensing boiler 15 materials for thermal insulation of glass partitions 25 15 Acquisition and installation of thermal insulation of the 25 opaque walls materials 25 Acquisition of 25 heating regulating apparatus 25 energy production equipment

-Work performed in a completed housing the equipment cost is paid between January 1, 2005 and December 31, 2012

-Equipment integrated to acquired housing nine between January 1, 2005 and December 31, 2012

-Equipment integrated to acquired housing in the future state of completion or the taxpayer built, completed between January 1, 2005 and December 31, 2012

Equipment of energy production using renewable energy sources: General case 50 50 whose essential purpose (other than air/air) heat pump heat production, except 40 25 geothermal heat pumps whose essential purpose ground-source heat pump heat production 40 40 heat pump (other than air/air) thermodynamic non-applicable 40 installation of the exchanger to heat underground of 40 not applicable geothermal heat pumps the boiler and heating equipment or for the production of hot water with wood or other biomass 40 25 connecting to a network of heat equipment

-Work performed in a completed housing the equipment cost is paid between January 1, 2006 and December 31, 2012

-Equipment integrated to acquired housing nine between January 1, 2006 and December 31, 2012

-Equipment integrated to acquired housing in the future state of completion or the taxpayer built, completed between January 1, 2006 and December 31, 2012

Equipment for connection to a network of heat fed predominantly by renewable energy 25 25 water treatment equipment storm

-Work performed in a completed housing the equipment cost is paid between 1 January 2007 and 31 December 2012

-Equipment integrated to acquired housing nine between January 1, 2007 and December 31, 2012

-Equipment integrated to acquired housing in the future state of completion or the taxpayer built, completed between January 1, 2007 and December 31, 2012

Equipment of storm water 25 25 energy performance Diagnostic buildings completed for more than 2 years implementation of diagnosis of energy performance outside the cases where the regulations it required 50 50

Rate increased to 40 when the expenditures relate to housing completed before 1 January 1977 and are carried out no later than 31 December of the second year following that of its acquisition. This increase is removed for expenses incurred from January 1, 2010. rate increased to 40 in the case of replacement of an older equivalent apparatus.