énergie et carburants – Taux de TVA applicable aux pompes à chaleur hybrides à compter du 01/01/26

This written question concerns the VAT rate applied to hybrid heat pumps starting January 1, 2026. It seeks clarification on the applicable tax rate for these energy-efficient heating systems. The question affects consumers and businesses considering the purchase of hybrid heat pumps, impacting energy costs and the adoption of greener technologies.