taxe sur la valeur ajoutée – Application du taux réduit de TVA pour les pompes à chaleur air/air

This procedure is a written question regarding the application of a reduced Value Added Tax (VAT) rate for air-to-air heat pumps. It seeks to clarify whether these specific heating systems qualify for tax relief to encourage the transition to more sustainable energy sources. The outcome affects homeowners and installers of heating systems in France, potentially lowering the cost of installing energy-efficient air-to-air heat pumps.