Sustainable development tax credit extended to 2015 with lower rates and a bonus for combined works
The 2012 Finance Act extends until 31 December 2015 the sustainable development tax credit (CIDD) for energy-saving equipment in the main residence. Several rates are lowered (13% to 12%, 22% to 18%, 45% to 38%), rates are increased by ten points when the taxpayer carries out at least two categories of works in the same year in a home more than two years old (up to 50%), and gas micro-cogeneration boilers become eligible (21%).
Measure originators
No official estimate found for this measure.
Measure impact
Affects owners and tenants carrying out energy-saving works in their main residence. Applies to expenses paid from 1 January 2012. Glazing insulation in a detached house only qualifies when other works are carried out at the same time.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne