Thermal modernization relief. Gas stoves are off the list

A draft regulation of the Minister of Development and Technology amending the existing regulations on determining the list of types of building materials, devices and services related to the implementation of thermal modernization projects has been published on the website of the Government Legislation Center.

One solution is to include “energy storage facilities with accessories” in the list of materials and “energy storage installation installation” in the list of services.

According to the designer, the change in regulations will have a positive impact on the development of energy storage technology, which in turn is of key importance for further development Renewable energy. “Further, dynamic growth of PV micro-installations requires ensuring stable operation of power grids. Thanks to energy storage, households can increase the level of self-consumption and thus reduce the demand for energy from the grid, which will translate into lower electricity bills,” it was noted.

The proposed regulation also provides for thermal modernization relief for projects related to the construction of wind micro-installations.

“The proposal is part of the program run by the National Fund for Environmental Protection and Water Management (NFOŚiGW) entitled “My Wind Power Plant”. It equalizes the beneficiaries of the “My Electricity” program and the “My Wind Power Plant” program – it was added.

The new regulations will exclude the possibility of benefiting from thermal modernization relief in the case of purchase and installation of oil and gas boilers.

Read also: The end of gas stoves. This will be the first stage>>>

The owners or co-owners of a single-family house (also in a semi-detached or terraced house) are entitled to benefit from the thermal modernization relief. Thanks to it, you can deduct expenses incurred for thermal modernization, which may include, among others: on: total or partial replacement of energy sources with renewable sources.

Expenses are deducted from income, but the deduction amount cannot exceed PLN 53,000. PLN in relation to all thermal modernization projects implemented in buildings of which the taxpayer is the owner or co-owner.

There are several restrictions on this, e.g. expenses cannot be co-financed from the National Fund for Environmental Protection and Water Management or provincial funds for environmental protection and water management or reimbursed in any form.

“If the expenses were subject to VAT, you deduct the amount together with this tax, unless you have deducted this tax under the Goods and Services Tax Act,” he informs. Ministry of Finance.

Last year, 440,000 people benefited from the thermal modernization relief (for expenses incurred in 2022). taxpayers.