|Date Ended:||31 December 2008|
|Policy Type:||Economic Instruments>Fiscal/financial incentives>Tax relief|
|Policy Target:||Buildings>Building Type>Residential, Buildings>Existing buildings, Buildings>New buildings|
|Funding:||Approximately SEK 250 million 2004-2008|
A fiscal incentive introduced in 2004 offers an income tax reduction as an incentive to house owners to fit high-performance windows in existing houses, or to install a biofuel-fired heating system in new houses. The tax reduction for boilers is provided for up to 30% of the cost exceeding SEK 10,000, the maximum relief granted being SEK 15,000 per house. The heating system must be waterborne and an accumulator tank of a certain size must be connected to the boiler. Householders who change to energy-efficient windows(with a maximum "U-value" of 1.2) are also eligible for tax relief. The relief is 30% of the cost exceeding SEK 10,000, the maximum relief granted being SEK 10,000 per house. In 2006, the scheme was changed from a tax reduction to a tax credit one.
Last modified: Tue, 29 Apr 2014 14:28:18 CEST