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– Very high energy performance gas boilers will be subject to 10% VAT.
A change of size. A decree published on December 24 and revealed by West France shows that VAT on the equipment and installation of THPE (Very High Energy Performance) gas boilers will be increased to “10%”from January 1, 2025. The decree lists insulation and heating equipment which may remain eligible for reduced rate VAT, at 5.5%. Heat pumps are part of this, but not THPE gas boilers, although they initially benefited from this rate.
Why this change? The newspaper recalls that the 2025 finance bill provided for an increase in the tax for gas boilers of 20%. But with the fall of the Barnier government, this system could not be validated. The Ministry of Ecological Transition is therefore forced to proceed by orderand this bias only allows you to move from one reduced rate to another reduced rate.
Heating: the revenge of the gas boiler versus the heat pump
Certain quotes still affected by VAT at 5.5%
The text indicates, however, that “the dated quotes, accepted by both parties and having given rise to a deposit cashed before January 1, 2025» will still be able to benefit from the 5.5% value added tax. The maintenance and repair of gas boilers will still be taxed at 5.5%, our colleagues specify.
