Sustainable development tax credit: rates for insulating shutters, entrance doors and pipe insulation

Article 15 of the 2010 amending finance act clarifies Article 200 quater of the General Tax Code following the recalibration made at the end of 2009. Insulating shutters and exterior entrance doors are placed in the glazed walls category (15% rate); insulation materials for heating or domestic hot water installations are placed with opaque wall insulation (25% rate). The 40% rate for thermodynamic heat pumps is limited to those dedicated to domestic hot water. The provision stems from a Senate finance committee amendment.