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I would like to know. Is the condensing boiler or low-temperature boiler refunded by a tax credit? And how much? Should work be done before December 31, 2008 to get the tax credit?

In general, the expenses are not reimbursed: it is a tax credit (deduction on your tax payment if you are taxable or payment of a check if you are not).

According to the 2005 Finance Act, extended in 2007 for the year 2008, the tax credit rate is set at: • 15% for low-temperature boilers; • 25% for condensing boilers, increased to 40% under the dual condition that these boilers are installed in a dwelling completed before January 1, 1997 and that their installation is carried out no later than December 31 of the second year following that of the acquisition of housing...

Of course these provisions are accompanied by the ceiling of 8000 € for a single person and 16000 € for a couple, with an increase of 500 € per dependent. The tax credit only covers equipment without accessories or labor. These ceilings cover all investments for the period since 2005.

These provisions should be renewed in the 2009 budget law... but it is at the discretion of the Government and Parliament.

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