Creation of the zero-interest eco-loan for energy renovation of homes

Article 99 of the finance act for 2009 creates Article 244 quater U of the General Tax Code: credit institutions granting interest-free advances to finance works improving the energy performance of homes completed before 1 January 1990 and used as a main residence receive a tax credit equal to the cost of the interest forgone. The works must combine at least two categories (insulation, heating, hot water, renewable energy), reach a minimum overall energy performance or renovate a non-collective sanitation system. The advance is capped at €30,000 per dwelling. Decrees No. 2009-344 and No. 2009-346 of 30 March 2009 set the detailed rules; advances may be issued from 1 April 2009 until 31 December 2013.