According to the draft regulation developed by the Ministry of Development and Technology, energy storage facilities and the installation of micro-wind turbines will be covered by thermal modernization reliefs. At the same time, the new regulation excludes the possibility of enjoying benefits of thermal modernization in case of purchase and installation of oil and gas boilers.
The draft Regulation of the Minister of Development and Technology on the introduction of changes and additions to the existing provisions on specifying the list of types of construction materials, devices and services related to the implementation of thermomodernization projects has been published on the website of the Government Legislative Center.
Energy conservation
One solution is to include “energy storage facilities with accessories” in the list of materials and “installation of energy installation” in the list of services.
According to the designer, the change of regulations will have a positive effect on the development of energy storage technology, which in turn is of key importance for the further development of renewable energy sources. “Furthermore, the dynamic growth of small PV devices requires ensuring the stable operation of power grids. Thanks to the energy reserve, households can increase the level of self-consumption and thus reduce the demand for electricity from the grid, which leads to a decrease in electricity costs. “, it was noted.
Small wind turbines
The proposed regulation also provides for thermal modernization relief for projects related to the construction of micro wind farms.
“The proposal is part of the program of the National Fund for Environmental Protection and Water Management (NFOŚiGW) entitled “My NPO”. Thus, it equates the beneficiaries of the program “My Electricity” and “My Wind Power Plant”. program – added.
The new regulation excludes the possibility of benefiting from heat modernization benefits in case of purchase and installation of oil and gas boilers.
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Thermal modernization relief
Owners or partners of a single-room apartment (as well as a semi-detached or terraced house) are entitled to benefit from thermal modernization reliefs. Thanks to it, you can deduct the costs for heating modernization, including: the complete or partial replacement of energy sources with renewable sources.
Expenses are deducted from income, but the amount of the deduction cannot exceed PLN 53,000. PLN applies to all heating modernization projects in buildings owned or partnered by the taxpayer.
There are some restrictions on this, for example, costs cannot be funded or reimbursed in any way from the National Environmental and Water Management Fund or provincial environmental and water management funds.
“If VAT has been charged, you will deduct that amount along with that tax, unless you have deducted that tax under the Goods and Services Tax Act,” the Ministry of Finance said.
Last year, 440,000 taxpayers benefited from the heating modernization allowance (for expenses in 2022).
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