It’s going to heat up… for your wallets. In particular if you need to change your gas boiler in 2025. In fact, a ministerial decree of December 4, 2024 published twenty days later in the Official Journal specifies the new provisions concerning the application of the Value Added Tax (VAT ) applicable to these installations.
Until now, a reduced rate of VAT even applied to new gas boilers Very high energy performance (THPE): i.e. 5.5%. More “classic” gas boilers were not affected. However, as highlighted West France in an article published on December 26, THPE gas boilers will see, from January 1, 2025, a rate of 10% applied when installing new equipment of this type. For equipment that costs around 5,000 euros, it will therefore be necessary to count 500 euros of VAT, or “200 to 300 euros more” than before, points out a professional interviewed by TF1info.fr.
Check the date of your quote
No worries, however, if you had already planned such work to be carried out after January 1, 2025. Indeed, in the event that you have a “quote dated and accepted by both parties and having given rise to a deposit collected before January 1, 2025the value added tax rate of 5.5% remains applicable to eligible works”.
A very particular political situation
This decree was taken at the last minute on December 4, the same day that Michel Barnier’s government was censored after the vote to this effect in the National Assembly. . The aborted Budget bill for 2025, the one which was therefore not approved, provided for a much higher increase in VAT: to 20%, in order to comply with Community law.
What to do if you need to change your boiler?
If you are forced to have a new gas boiler installed next year, there are several options available. You can of course opt for a model subject to VAT at 10%, but this could be an opportunity to study other solutions. In fact, heat pumps remain subject to VAT reduced to 5.5%. They can also benefit from the aid system called MaPrimeRenov, which should facilitate the installation of more “virtuous” equipment from an environmental point of view. But be careful, this should also be subject to new conditions from 2026.
The “by gesture” routewhich was to be suspended at the beginning of 2025, will be extended for one year. You will also not be forced to provide a new energy performance diagnosis next year to benefit from it. On the other hand, households with very modest incomes could obtain aid representing 70% of the cost of the work in order to advance the necessary funds. This is reduced to 50%.
Belgium
