Housing: the increase in the eco-bonus to 65 per cent has been scrapped. Here is the map of the 2027 discounts
The draft Budget Bill includes an increased tax relief scheme for energy efficiency measures: for expenditure next year, the tax relief rate remains at 50 per cent for main residences and 36 per cent for second homes
Key points
The increase in the eco-bonus to 65 per cent has hit a snag. The increase in the tax relief scheme for improving the energy efficiency of the building stock does not feature in the draft Budget Bill, which was submitted to the Chamber of Deputies on Friday to begin the parliamentary process. As with the other renovation bonuses, there is only a straightforward extension of this year’s scheme to 2027.
From windows and doors to thermal insulation
The return of the 65 per cent eco-bonus is on Government’s agenda for several weeks now. And, from the outset, it has been linked to the application of the NEC, the budgetary flexibility clause that will allow a series of energy-related measures to be financed through an additional deficit. These include the expansion of the Conto Termico scheme and the revival of a scheme that has been in use for several years: the 65 per cent tax relief for work that improves the energy efficiency of properties, such as the installation of heat pumps and hybrid appliances, the replacement of windows and doors, the fitting of thermal insulation to insulate buildings, and the installation of solar shading (such as awnings and shutters). This tax relief, compared to the standard renovation bonus, involves a different procedure, requiring a mandatory notification to Enea once the works have been completed.
The 50 per cent discount on the main residence and the 36 per cent discount on second homes remain in place
Surprisingly, the increase from 50 per cent to 65 per cent was not included in the budget bill. Despite the indications in recent weeks that the measure might be introduced, the Government did not include it in the final text of the bill. It has simply extended the eco-bonus, as with the other tax relief schemes, to the standard rates of 50 per cent for main residences and 36 per cent for second homes.
The setting
At the heart of this decision lies the issue of funding. The need to balance the budget has led to the decision to put the return to the enhanced eco-bonus on hold, for the time being. The only glimmer of hope could lie in the ongoing negotiations regarding the measures that will fall under the European flexibility clause. The government’s decision, however, is clear for the time being and excludes the 65 per cent eco-bonus from next year’s tax relief scheme.
