A decree published on December 24 changes the rules of the game regarding VAT on equipment and the installation of gas boilers. Here is what is evolving on 1is January.
Read also: Budget 2025: no more reduced rate VAT for gas boilers
How will VAT on gas boilers evolve?
VAT on the equipment and installation of THPE (Very High Energy Performance) gas boilers will be increased to « 10 % »the 1is January 2025, announces the Ministry of Ecological Transition West France. This is what a decree published in Official Journal December 24, 2024, but dated December 4 and signed by the ministers then in office that day, just before the fall of the Barnier government: Laurent Saint-Martin for the Budget, Agnès Pannier-Runacher for the Ecological Transition (it is renewed for this function in the Bayrou government), and Valérie Létard for Housing (also reappointed).
What does this decree say?
It lists insulation or heating equipment eligible for a reduced VAT rate of 5.5%. He mentions heat pumps in particular. But not gas boilers. While until now, very high energy performance (THPE) gas boilers benefit from VAT at 5.5% (those which are not THPE are at 10%).
Why go from the reduced rate of 5.5% to the reduced rate of 10%?
The 2025 finance bill planned to increase VAT on gas boilers to 20%. But the text fell, with the fall of the Barnier government. “By decree, we can only move from one reduced rate to another reduced rate, indicates the ministry West France. This decree therefore allows, in the absence of PLF, to already go from 5.5% to 10% for gas boilers. » However, specifies the decree, “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. » Please note that the maintenance and repair of gas boilers will continue to be subject to VAT at 5.5%.
What do professionals say?
They denounce the little time given to professionals and households to organize themselves. “It’s a steep regulatory step,” writes Synasav (Union of climate engineering maintenance companies). The professional organization is also concerned about the consequences for “purchasing power” households who want to upgrade to a more efficient gas boiler.
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