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The sustainable development tax credit: the detached house
Sustainable development detached house
The sustainable development tax credit was modified by the Finance Act for 2014 for certain works carried out in individual houses.
Expenses for the acquisition of thermal insulation materials for glass walls are eligible for the tax credit only to the extent that they are carried out as part of a package of work regardless of the taxpayer's means test. These expenses owe at least half of the glass walls of the dwelling.
Expenses incurred for the acquisition of insulating shutters or entrance doors to the outside will be eligible for the tax credit only to the extent that they are carried out as part of a package of work and by persons of modest condition.
For these expenses, a distinction should be made between those which were carried out in isolation and those carried out as part of a package of works.
Expenditure in isolation
The tax credit is no longer available to taxpayers carrying out, in their detached house, work relating solely to the thermal insulation of glass walls or to insulating shutters or entrance doors except for people of modest income.
This restriction applies to expenses paid on or after January 1, 2014.
Expenditure incurred as part of a package of works
The tax credit is open to taxpayers making the expenses concerned, to which are added other work (strictly listed) carried out in the same year.
In order to benefit from this tax advantage, the taxpayer must incur expenses in at least two of the following categories:
• Expenses for the acquisition of thermal insulation materials for glass walls;
• Expenses for the acquisition and installation of thermal insulation materials for opaque walls for the insulation of walls;
• Expenses for the acquisition and installation of thermal insulation materials for opaque walls for the insulation of roofs;
• Expenditure on the acquisition of boilers or heating or hot water equipment using wood or other biomass;
• Expenditures for the acquisition of domestic hot water production equipment using a renewable energy source;
• Expenses for the acquisition of condensing boilers, gas micro-cogeneration boilers mentioned and energy production equipment using a renewable energy source or heat pumps, and expenses for the acquisition of electricity production equipment using the sun's radiative energy.
Expenses for the acquisition of thermal insulation materials for glass walls are eligible for the tax credit only to the extent that they are carried out as part of a package of work regardless of the taxpayer's means test. These expenses owe at least half of the glass walls of the dwelling.
Expenses incurred for the acquisition of insulating shutters or entrance doors to the outside will be eligible for the tax credit only to the extent that they are carried out as part of a package of work and by persons of modest condition.
For these expenses, a distinction should be made between those which were carried out in isolation and those carried out as part of a package of works.
Expenditure in isolation
The tax credit is no longer available to taxpayers carrying out, in their detached house, work relating solely to the thermal insulation of glass walls or to insulating shutters or entrance doors except for people of modest income.
This restriction applies to expenses paid on or after January 1, 2014.
Expenditure incurred as part of a package of works
The tax credit is open to taxpayers making the expenses concerned, to which are added other work (strictly listed) carried out in the same year.
In order to benefit from this tax advantage, the taxpayer must incur expenses in at least two of the following categories:
• Expenses for the acquisition of thermal insulation materials for glass walls;
• Expenses for the acquisition and installation of thermal insulation materials for opaque walls for the insulation of walls;
• Expenses for the acquisition and installation of thermal insulation materials for opaque walls for the insulation of roofs;
• Expenditure on the acquisition of boilers or heating or hot water equipment using wood or other biomass;
• Expenditures for the acquisition of domestic hot water production equipment using a renewable energy source;
• Expenses for the acquisition of condensing boilers, gas micro-cogeneration boilers mentioned and energy production equipment using a renewable energy source or heat pumps, and expenses for the acquisition of electricity production equipment using the sun's radiative energy.
Good to know
The BBC house is now the most widespread. And this, especially because it has become the basic standard of constructions since the Thermal Regulation took it as a reference in 2012 for all new constructions!
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