Tax credit for works required by a technological risk prevention plan raised from 30% to 40%

The 2013 Finance Act raised from 30% to 40% the rate of the income tax credit for works required by a technological risk prevention plan, for expenses paid from 1 January 2013 to 31 December 2014. It also clarified the letting commitment of landlords and ruled out combining it with the sustainable development tax credit for the same expense.