Boursorama tells us this, this morning:
"Scellier: increased tax reduction for homes energy-efficient
The Finance Act 2010 had provided an increase rate tax cut "Scellier" for certain investments made from 1 January 2011. The decree of 20 July 2010 has set the performance level of energy that must be met to qualify. It states that housing should be labeled "low energy building, BBC 2005. This label is defined by Articles L111-9 and R111-20 of the Code of Construction and Housing.
When conditions are met, the rate of the tax cut is plus 10 points for homes purchased or built in 2011 and 2012. So it goes to 25% (housing acquired or constructed 2011) and 20% (or manufactured homes purchased in 2012). The deduction is calculated on the cost of housing chosen for its fraction less than 300,000 euros.
Decree No. 2010-823 of 20 July 2010 (OJ 22) "
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