THPE (very high energy performance) gas boilers have until now benefited from a VAT rate reduced to 5.5%, which will be increased to 10% on January 1, 2025. Like all other gas boilers.
VAT on THPE (very high energy performance) gas boilers will be increased to 10% on January 1, 2025. This was confirmed by the Ministry of Ecological Transition to our colleagues at Ouest France.
A less reduced rate
This increase is validated via a decree published in the official journal of December 24 but dated December 4 and therefore signed by three ministers of the former Barnier government. However, only Laurent Saint-Martin changed ministries in François Bayrou’s team, from Budget to Foreign Trade, while the two other signatories kept their positions: Agnès Pannier-Runacher for Ecological Transition and Valérie Létard for Housing.
This increase in VAT applies to the equipment and installation of THPE gas boilers (for “Very high energy performance”). The decree retains the reduced rate at 5.5% for certain insulation or heating equipment, such as heat pumps, but not for gas boilers, which will therefore find themselves with the same rate applied until now on non-THPE boilers.
If professionals in the sector criticize this last minute change, the 2025 finance bill, abandoned with the censorship of the Barnier government, provided for a more severe increase on this equipment, at 20%. The measure, which was to apply to nearly 400,000 boilers installed each year, was expected to bring an additional 200 million euros into the state coffers.
It is moreover this change of government which explains this less significant increase in the rate than expected, without waiting for the vote of a new finance bill:
“By decree, we can only move from one reduced rate to another reduced rate,” explained the Ministry of Ecological Transition to Ouest France.
Manu conso: Gas boilers, sales are on the rise again – 12/12
What about quotes signed before January 1st?
But what about the quotes already validated for installations from January 1? The decree clearly specifies that “for operations having been the subject of a dated estimate, accepted by both parties and having given rise to a deposit collected before January 1, 2025, the value added tax rate of 5 .5% remains applicable.
Another important clarification: it is still the reduced rate of 5.5% which will apply for the maintenance and repairs of these gas boilers.
Faced with rising electricity prices, orders for gas boilers have increased significantly this year. According to UFC Que Choisir, 40% of French people still heat themselves with gas.
