5.5% VAT on district heating extended to solar thermal energy
District heating subscriptions and supplies qualify for the reduced 5.5% VAT rate when at least 50% of the heat comes from renewable or recovered energy. The 2019 Finance Act adds solar thermal energy to the list of these sources (biomass, geothermal, waste, recovered energy).
Measure originators
No official estimate found for this measure.
Measure impact
Subscribers to heating networks partly supplied by solar thermal energy can benefit from 5.5% VAT instead of 20% on the heat delivered once the renewable share reaches 50%.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Council of Ministers
Validation interne