Tax credit for rainwater harvesting and treatment equipment

Article 49 of the Act on water and aquatic environments extends the income tax credit for sustainable development (Article 200 quater of the General Tax Code) to rainwater harvesting and treatment equipment installed in the main residence. It covers equipment paid for between 1 January 2007 and 31 December 2009 in an existing dwelling, and equipment built into a dwelling bought new or completed during the same period. An order of the ministers for the environment and housing sets the list of equipment and the conditions for using rainwater. According to tax instruction 5 B-18-07, the credit equals 25% of the cost of the equipment, within the multi-year expense ceiling of the tax credit.