Sustainable development tax credit restricted to combined works, except for low-income households

Article 74 of the 2014 Finance Act reformed the sustainable development tax credit (CIDD, Article 200 quater of the General Tax Code) for expenses paid from 1 January 2014. The credit was only granted if the taxpayer carried out a 'package' of at least two categories of works on the same home, over one or two consecutive years, except for households whose reference taxable income did not exceed the ceilings of Article 1417 II. The rate was unified at 15%, raised to 25% for a package of works. Photovoltaic equipment and rainwater recovery equipment were excluded. The scheme was replaced from 1 September 2014 by the energy transition tax credit (CITE), created by the 2015 Finance Act.