Tax credit for main home equipment extended to condensing boilers and equipment for elderly or disabled people
Article 86 of the 2004 Finance Act extends the tax credit in Article 200 quater of the General Tax Code to expenses paid between 1 January 2004 and 31 December 2005 for buying gas condensing boilers and for installing or replacing equipment specially designed for elderly or disabled people, as defined by order. For the latter, the rate is raised to 25%.
Measure originators
No official estimate found for this measure.
Measure impact
Households buying a condensing boiler or installing equipment for elderly or disabled people in their main home in 2004 or 2005 get a tax credit, at 25% for this equipment.
Official references
Sources
Procedure timeline
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Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle