Reduced VAT for Residential Renewable Energy Equipment

Source: IEA/IRENA Renewables Policies Database
Last updated: 14 March 2013

Reduced rates of VAT applied to equipment for renewable energy production and use installed in primary or secondary residencies. The reduced VAT of 5.5% applied in France and Corsica; and 2.1% in Guadeloupe, Martinique and Reunion.

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End uses covered
  • Building end-uses
  • Electricity end-uses