FAQ

The provision relating to the super-reduced rate reduces the scope of application to the level of the type of building that will be equipped with solar panels, namely “on private housing, housing and building, public and others, used for activities of general interest, and in close proximity to these”.

As far as “private housing” is concerned, this is housing of which at least three quarters of the total surface area is reserved for living purposes. The same rule applies to housing and public buildings and others used for activities of general interest: at least three quarters of the total surface area must be reserved for these purposes.

A definition of this is provided in the grand-ducal regulation of 23 December 2022 amending: 1° the grand-ducal regulation amended on 21 December 1991 determining the limits and application conditions of the reduced, super-reduced and intermediate rates of value added tax; 2° […], and the following explication is provided by bulletin No 816 issued by the Registration Duties, Estates and VAT Authority: “private housing and buildings used by public authorities not subject to tax for activities carried out as such or used by those subject to tax for activities of general interest exempt from VAT without the right to deduct input tax (notably hospitals, schools, children’s nurseries, youth hostels and retirement homes)”. The provision of cultural services is added to the latest list.

The delivery and installation of photovoltaic solar panels close to housing or buildings referred to above does not interfere with the application for the super-reduced VAT rate of 3 % as long as the delivery and installation takes place on adjoining or separate properties but located close to private housing or housing and buildings, public and others, used for activities of general interest and as long as such photovoltaic solar panels are connected to the thermal and/or electrical network of the housing or buildings in question.

The grand-ducal regulation of 23 December 2022 amending: 1° the grand-ducal regulation amended on 21 December 1991 determining the limits and application conditions of the reduced, super-reduced and intermediate rates of value added tax; 2° […] defines in the context of the reduction of the VAT rate the “delivery and installation of solar panels” as follows: “work on a property consisting of the delivery of solar panels and their installation”.

As a result, all the parts necessary for this installation and its operation also come under the super-reduced rate, which implies the following parts of the photovoltaic solar panels: photovoltaic panels (or hybrid solar collectors), fixing rails, DC and AC electric cabling connected directly to the photovoltaic installation, inverter, electrical protection devices, bidirectional meter; and for the thermal solar panels: thermal solar collectors, fixing rails, insulated pipework, solar storage reservoir, calorimeter, peripheral equipment (power feed, regulation, heat exchangers); as well as, of course, the costs of installation.

For the photovoltaic solar panels, a storage installation (battery) is therefore not involved.

It is also important to note that the super-reduced rate only applies to such installation work on a solar power plant. Bulletin No 816 issued by the Registration Duties, Estates and VAT Authority defines this notion of “work on a property” as follows: “Therefore, there is reason for understanding this new provision not as the delivery of solar panels or the installation of such panels carried out separately, but as work on a property that consists of a delivery of solar panels with installation”.

Applications for obtaining financial aid must be submitted no later than 12 months after the last invoice was issued in connection with the investment.

The approved energy adviser is responsible for:

• carrying out on-site energy consulting;
• drafting the "conclusive report" (a comprehensive inventory of the property in question, the content of which must include a description of the property, the date of the site visit, the energy performance certificate prior to the retrofit and an integral energy renovation concept);
• checking the conformity of the offers to the measures proposed in the above-mentioned energy retrofitting concept;
• checking the conformity of the implementation on site with the measures proposed in the energy retrofitting concept;
• drafting a final report that must be attached to the request for payment of financial aid; 
• completing the forms for the request for an agreement in principle and for the payment of financial aid.

The quality assurance system for approved energy advisers within the meaning of the Klimabonus subsidy scheme includes the following:

• verification of the basic qualifications of the energy adviser;
• verification of any additional qualifications of the energy adviser;
• checking and approval, prior to certification, of an energy consultation report for a retrofitting project;
• a timely and regular quality control system, including: 
  • quality control of the services provided by energy advisers;
  • checking compliance with the conditions associated with the ongoing training of energy advisers, and
  • implementation of a customer evaluation system.

Since January 2017, energy advisers have been able to obtain certification by submitting an approval application to the Environmental Administration. Approval is conditional on membership of the OAI (architect or engineer in accordance with the Law of 13 December 1989) or an authorisation in accordance with the Grand Ducal Regulation of 10 February 1999 on the approval of natural or legal persons, private or public, other than the State, for the performance of technical study and control tasks in the field of energy, as amended.

From 15 December 2018, approved energy advisers will have to join a quality assurance system in the field of energy and sustainability consultancy for residential buildings with a body contracted for this purpose by the Ministry of Sustainable Development and Infrastructure. 

Benefit from financial support of up to 50% of the investment cost!

Under Article 4(h) of the Law of 31 May 1999, as amended, establishing a fund for the protection of the environmental, municipal administrations, municipal associations and public bodies under the supervision of the municipalities may receive aid covering up to 50% of the investment cost for projects for the rational use of energy and the promotion of new and renewable energy sources. This financial aid is accessible to all municipalities, regardless of their commitment to the climate pact.

If you have any questions about your new smart meter, please contact your network operator:

• Town of Ettelbruck (electricity): 81 91 81-1
• Town of Diekirch (electricity): 80 87 80-501
• Electris (electricity): 8002 – 8032
• Creos (electricity/natural gas): 2624 – 2624
• Sudstroum (electricity): 26 783 787 686
• Sudgaz (natural gas): 55 66 55 – 1

• City of Dudelange (natural gas): 51 51 25

The electricity meter registers only one index value every quarter of an hour and the natural gas meter only one index value every hour. The granularity (quarter-hourly or hourly) of the customer's overall consumption data does not make it possible to identify the customer's individual devices or consumer behaviour.