Tax credit for equipment for elderly or disabled people and technological risk prevention works

Article 91 of the 2005 Finance Act creates Article 200 quater A of the General Tax Code. For the main home it grants an income tax credit for spending paid between 1 January 2005 and 31 December 2009: 25% of the cost of installing or replacing equipment designed for elderly or disabled people, 15% of works required by a technological risk prevention plan and of the purchase of variable-frequency traction lifts in apartment buildings. Spending is capped over the period at €5,000 for a single person and €10,000 for a couple, plus increases per dependant.