The decree published in the Official Journal of December 24, 2024 confirms that VAT on certain devices will increase from 5.5% to 10%. How will this impact consumers?
Tl;dr
- VAT on certain gas boilers increases from 5.5% to 10%.
- Regulations affect the cost of quotes for individuals.
- Quotes signed before January 1, 2025 are exempt.
A hard blow for consumers
The year 2025 begins on a sour note for owners of certain gas boilers. Indeed, from January 1, the value added tax (VAT) on these devices will increase from 5.5% to 10%. This increase, ratified by a decree published in Official Journal on December 24, 2024, risks having an impact on the cost of quotes for individuals.
Professionals also affected
This change in regulations is not well received by professionals in the sector, who criticize a measure considered too “abrupt”. This decree bears the signature of several ministers of the time, including Laurent Saint-Martin, Minister of the Economy and Valérie Létard, Minister of Housing, to name just a few.
Who is affected?
Only “Very high energy performance” (THPE) gas boilers are affected by this increase. These devices, also called condensing or suction boilers, were previously eligible for VAT reduced to 5.5% due to their high energy efficiency. But, from now on, they are no longer listed in the decree of December 24, 2024. It should be noted, however, that this increase only concerns VAT on equipment and installation. The cost of maintenance or possible repairs for individuals already equipped should not be affected.
An exception to the rule
For those who have already taken steps to install a THPE boiler, there is a glimmer of hope. Indeed, according to the decree published in Official Journal of December 24, 2024, “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 to eligible work.” Enough to relieve those who were about to make the investment.
