2018 energy transition tax credit: one-year extension, windows and oil boilers excluded

Article 79 of the 2018 Finance Act extends the energy transition tax credit (CITE) to 31 December 2018 and changes its scope: spending on glazing insulation, insulating shutters and front doors is excluded, as are oil-fired boilers. As a transition, windows replacing single glazing and very high performance oil boilers paid between 1 January and 30 June 2018 qualify for a 15% credit. A credit for an energy audit is created.