- The Tax Credit for Energy Transition (ISCED)
- Eco-loan at zero rate
- ANAH: how to get help?
- Premium energy: focus
- Assistance from the National Agency for Housing
- Energy Saving Certificates and Energy Awards
- VAT at a reduced rate
- Cumulate aid to better renovate
- Anah's assistance under income conditions
- The label RGE, otherwise nothing!
- Attention to unscrupulous companies
- How to get a tax credit?
- Eco-loan at zero rate: eligible works allowing a bouquet of works
- 1 - Insulation of the entire roof
- 2 - Insulation of at least half of the surface of the walls facing outside
- 3 - Replacement of at least half of exterior windows and patio doors
- 4 - Installation or replacement of a heating system (1)
- 5 - Installation of a heating system using a renewable energy source
- 6 - Installation of hot water production using a renewable energy source
If most French people know the principle of the tax credit and the zero-rate loan, it seems that they still do not know the extent of financial assistance they can benefit for their energy renovation work...
The Tax Credit for Energy Transition (ISCED)
ISCED allows deduction of income tax 30% of eligible expenditure (their amount is, however, capped) for certain works ofimprovement of energy performance. If the tax credit is greater than the amount of tax owing, or if you are non-taxable, the excess is refunded.
The equipment concerned is for heating and domestic hot water (DHW) production, insulation of opaque and glazed walls and some other works.
The benefit of the tax credit is nevertheless conditional in certain cases on their realization by certified professionals "RGE" (Recognized Guarantor of the Environment). Homeowners, tenants and occupants free of charge can benefit from this tax assistance until December 31, 2017. However, the unit must be a main residence and have been completed for more than 2 years. This rate of 30% is applied to the total amount of eligible expenses, net of grants and subsidies received elsewhere. It is capped, for a period of five consecutive years, at € 8,000 for a single person, € 16,000 for a couple with a supplement of € 400 per dependent.
Eco-loan at zero rate
The eco-PTZ is a loan to zero interest rate, accessible without means test, to finance until 31 December 2018 a coherent set of works to improve energy performance.
It is addressed to the owners and concerns the principal residence, completed before January 1, 1990 and after January 1, 1948 for the option
« overall energy performance ". Only one eco-PTZ can be granted per dwelling (in some cases, a complementary eco-PTZ is possible, without the amount of the two loans does not exceed 30 000 €). Eligible materials and equipment must be supplied and installed by EGR professionals on behalf of the owner.
This loan can finance the costs of project management and studies related to the works; the insurance owner contracted by the borrower; the cost of removing and disposing of existing structures, products and equipment; supply and installation of equipment, products and works necessary for carrying out energy saving work; induced work, inextricably linked to energy saving work.
To benefit from it, it is necessary to carry out works which constitute either a bunch of works (At least two categories of eligible work aligned with those of ISCED), either achieve a overall energy performance »Minimum housing, calculated by a thermal studies office, or finally rehabilitation of non-collective sanitation systems by devices that consume no energy and meet certain technical criteria.
The amount of the eco-PTZ is equal to that of the eligible expenses, within the limits of certain ceilings: € 20,000 maximum for a bunch of two works, € 30,000 for three works and more, € 30,000 for works of art. improvement of overall energy performance and € 10,000 for non-collective sanitation works. The repayment term is 10 years. This can be reduced to a minimum of 3 years if the borrower wishes, and extended to 15 years for the heavier renovation work (three or more actions package, "global energy performance" option).
To obtain an eco-PTZ, it is necessary to fill a form "estimate" with the company or the artisan RGE chosen. With the form and detailed specifications, as well as the RGE certificates of companies performing energy performance work, you must contact a credit institution. The Eco-loan at zero rate is indeed distributed by credit institutions that have entered into an agreement with the State. The credit institution then assesses on its own responsibility the solvency and the repayment guarantees presented by the borrower.
From the issuance of the loan offer, you have 3 years to complete this work. When they are completed, you will have to send to the credit institution the "invoices" form and the latter paid, in order to justify the good execution of the works (before giving them the "estimate" form, you will have provided the credit institution a certificate on honor committing you to carry out the work, and specifying the amount of the eco-loan).
ANAH: how to get help?
In areas where there are habitat improvement operations such as OPAH (Program Improvement Program d'Habitat) or PIG (Program of General Interest) set up by a community and Anah, it is possible to benefit from free assistance for the accompaniment of the work of improvement of the habitat. We must get closer to the local interlocutors of Anah, in the ADIL or DDTM delegated authority communities to be supported by an Anah partner operator who will then accompany you in the choice and follow-up works, as well as in the preparation of the financing plan.
An owner can get a exemption from the property tax for a dwelling in which he planned to do work to reduce his energy consumption. The housing must have been completed before 1 January 1989 and be located in a municipality that has voted a partial or total exemption.
Premium energy: focus
Vos Travaux Eco has developed an offer of support for individuals in terms of energy premium, including through websites:
- Primesenergie.fr (for financing energy renovation works)
- Quelleprime.fr (comparator)
- Voseconomiesdenergie.fr (simulation simulator of energy performance).
Example: a family of Lille of 4 people wants to isolate 100 m2 of attic and install a VMC in its housing. The estimated cost of the works is € 2,100 in total (€ 1,750 for the roofs and € 350 for the VMC). If the household income is less than € 29,400, the energy premium will be € 1,507 and the CITE € 262, or € 1,769 in aid and 84,2% of the cost of the work reimbursed. If his income is less than € 37,690, the energy premium will be € 887 and the CITE € 300.60, or € 1187.60 of aid and 56.5% of the cost of the work reimbursed. If its income exceeds € 37,690, the PE will be € 191 and the CITE € 476.70, or € 667.70 in aid and 31.8% reimbursed. For this work, the family will also benefit from the 5.5% VAT and Eco-PTZ.
Assistance from the National Agency for Housing
Anah implemented the National Program Living Better.
Under certain conditions, it is possible to benefit from help and support to renovate your home and carry out work in order to significantly reduce energy losses. This includes dwellings older than 15 years at the time of filing, as well as those that have not received other government funding in the last five years.
- guarantee an improvement in the energy performance of the dwelling of at least 25%, the diagnosis of which is carried out by a specialized operator.
- not be started before filing the file.
- be made entirely by building professionals.
The Living Better program includes:
- assistance from Anah for expenses (capped at € 20,000 excluding tax) related to improvement work. The amount of aid varies according to the resources (35% for low-income households, 50% for very modest households). In the case of heavy work to rehabilitate an unworthy or highly degraded housing, the subsidisable ceiling is 50 000 € HT and the amount of Anah aid is 50 \% of the amount of work regardless of household income.
- a premium under the FART (Housing Renovation Fund) corresponding to 10 \% of the amount of work, capped and modulated according to household income at € 2,000 for very modest owner-occupiers and € 1,600 for modest homeowners.
- additional help which may be granted by your regional or departmental council, your urban community, your metropolis, your agglomeration community, municipalities or your town hall.
Energy Saving Certificates and Energy Awards
Since 2005, the State has forced energy suppliers (electricity, gas, fuel oil, fuels, air conditioning) to save money and promote energy efficiency for their customers through the system. Energy saving certificates (EEC), also known as energy premiums. These companies, called "obligated", must thus perform energy saving work to collect EWCs, under penalty of paying heavy taxes. Rather than pay these fines, the parties prefer to encourage their customers to carry out work at home (insulation of the attic and facades, change of boiler, replacement of windows, etc.) and recover their EWC in exchange for energy premiums in euros, subsidized loans, thermal diagnostics or vouchers.
Since the 1st January 2016 and the entry into force of a decree implementing the Energy Transition Law, the energy premiums system has been reinforced: from now on, the amount of the energy bonus can be multiplied by up to 10 depending on household income.. Combined with the majority of renovation aids, the energy bonus can finance from 15% to almost 100% of the works. It is very easy to consult the works eligible for this device on the website of the Ministry of Ecology, Sustainable Development and Energy.
VAT at a reduced rate
The VAT rate on the purchase of equipment and labor costs related to Improvement, conversion, development and maintenance of housing completed more than two years ago, is 10%.
However, it may be reduced to 5.5% for energy performance improvement work, as well as induced and indissolubly linked. The dwelling may be occupied as a primary or secondary residence.
The reduced VAT rate of 5.5% applies to the installation work (including the installation, removal and disposal of existing works, products or equipment) of materials and equipment eligible for the tax credit. for the energy transition, subject to compliance with the technical characteristics and the minimum performance criteria that determine its eligibility.
The reduced rate also applies to induced work as long as it is indissociably linked to the achievement of those eligible (for example, the replacement of radiators and the hot water circuit following the installation of a boiler condensing).
VAT at 5.5% is directly applied by the company on its invoice (on this occasion, it will ask you to sign a certificate confirming the age of the accommodation and the type of work done).
But, beware: VAT at 20% also applies to some renovation work.
For more security, do not hesitate to inquire with a point Renovation Info Service (Tel.: 0808 800 700).
Cumulate aid to better renovate
The combination of assistance and exemption devices is possible.
- The Energy Transition Tax Credit (ISCED) can be combined with zero-rate Eco-loan, Anah aid, local government aid and energy supplier support.
- The Zero-Rate Eco-loan can be combined with ISCED, a complementary sustainable development loan, Anah aid, local government aid and energy supplier assistance.
- Anah's helpers can also be combined with the help of local authorities.
Anah's assistance under income conditions
Aids can be obtained provided that they do not exceed a certain level of income. The ceilings indicated in the table are those of 2016. They are to be compared with the reference tax income shown on the 2015 tax notice, or that of 2016 when it will be available.
|Household composition||Very modest household||Modest cleaning|
|1 person||19 803 €||24 107 €|
|2 persons||29 066 €||35 382 €|
|3 people||34 906 €||42 495 €|
|4 people||40 758 €||49 620 €|
|5 people||46 630 €||56 765 €|
|Per person more||+ 5 860 €||+ 7 136 €|
|Household composition||Very modest household||Modest cleaning|
|1 person||14 308 €||18 342 €|
|2 persons||20 925 €||26 826 €|
|3 people||25 166 €||32 260 €|
|4 people||29 400 €||37 690 €|
|5 people||33 652 €||43 141 €|
|Per person more||+ 4 241 €||+ 5 434 €|
The label RGE, otherwise nothing!
To be eligible for the tax credit, the equipment must be supplied by the company (or its subcontractor) that installs it. The professional must also be labeled RGE (recognized guarantor of the environment).
The mention RGE identifies professionals deemed competent to improve the energy efficiency of housing. This mention RGE attests to the respect of objective and transparent criteria and inscribes the professionals in a step of reinforcement of the quality of their competences and their services. It's easy to find an EGR professional near you by visiting the online directory.
If the work is carried out by a subcontractor, the latter must also be qualified as RGE. In addition, it is necessary that the invoice is established by the ordering company and not by the subcontractor.
Finally, you should know that the chosen company must make a visit to the house before drawing up an estimate and that the tax credit rate (which is 30%) is applied to the amount inclusive of eligible expenses. net of grants and subsidies received elsewhere. It is capped by a period of five consecutive years at € 8,000 for a single person, € 16,000 for a couple (this ceiling is increased by € 400 per dependent).
To see: the Ademe card Qualifications and certifications RGE in renovation.
Attention to unscrupulous companies
A few months ago, Espaces Info Energie de Bretagne reported fraudulent practices from unscrupulous companies on the lucrative market of energy renovation.
- Their weapon: abusive solicitations from individuals wishing to engage in work of this type.
- Their mode of action: announce to individuals, after DPE, mandatory work at exorbitant prices and often unnecessary... If the work is aimed at insulation, VMC, doors and windows, it is especially the reduction of consumption of energy and renewable energies, and more specifically photovoltaics, which are targeted.
What to do in these conditions?
The government has set up a directory of professionals RGE, easy to consult, which allows beforehand, with the simple number of Siret, to verify that it bears the label. The Energy Info Points advisers are also there to guide the customer to a qualified craftsman, free of charge. The certifying bodies (Qualibat, Qualit'ENR...) can also be solicited and have a whole arsenal of tools to sanction and prosecute suitors in court.
How to get a tax credit?
You have to fill in the dedicated line on the tax return corresponding to the year of your final payment of the works. Thus, for works started in 2015 and definitively paid in 2016, the totality of the works will have to be declared in 2017 on the declaration of the revenues of 2016.
It is necessary keep the bill of the company having provided and installed the equipment and materials. It may be requested later by the tax authorities. This invoice must include the date of the prior visit, the " supply of materials, including VAT », The technical characteristics, the performance criteria of the materials and equipment, the insulating surfaces or solar thermal collectors used.
Finally, when the works are subject to qualification criteria, the mention of the RGE quality sign held by the company must also appear.
Eco-loan at zero rate: eligible works allowing a bouquet of works
Work eligible for zero-rate eco-loans may be a "bouquet", combining at least two of the eligible categories of work listed in the table.
1 - Insulation of the entire roof
- Attic floors lost
- Roof Ramps and Attic Ceilings
- Roof terrace
2 - Insulation of at least half of the surface of the walls facing outside
- Exterior wall insulation
3 - Replacement of at least half of exterior windows and patio doors
- Windows or French windows
- Roof window
- Second reinforced double glazed window in front of an existing window (double windows)
- Low emissivity glazing
4 - Installation or replacement of a heating system (1)
- Energy efficient boiler with heating programmer
- Gas micro-CHP boiler with heating programmer
- Air / water heat pump with heating programmer
- Geothermal PAC with refrigerant sensor, brine / water type or water / water type with heating controller
- Equipment for connection to a heat network
(1) Associated, if necessary, with a high-performance ventilation system) or domestic hot water (DHW) production
5 - Installation of a heating system using a renewable energy source
- Wood boiler
- Wood stoves, closed fireplaces, inserts for interior fireplaces or stoves
- Heating equipment powered by hydro or solar energy
6 - Installation of hot water production using a renewable energy source
- Solar collectors for the production of DHW or mixed products (DHW and heating)
- PAC dedicated to the production of domestic hot water
- Domestic hot water supply equipment operating on hydraulic energy
* Complementary work may enter into the calculation of the eco-pêt amount, but is not considered as a work package action.