In fresh years air conditioning has become a standard in many Polish houses and apartments. However, questions arise as to whether the introduction of an air conditioning taxation is real and who could be affected. erstwhile analysing current regulations and trends, it is worth looking at this issue closely.
Current government on air conditioning in housing
Currently there is no peculiar taxation on having air conditioning in apartments in Poland. However, the installation of specified equipment must comply with certain standards and regulations. Pursuant to §147 of the Regulation of the Minister of Infrastructure, ventilation and air conditioning should guarantee adequate quality of the interior environment, including the volume of air exchange, its cleanliness, temperature and comparative humidity.
Tax reliefs related to air conditioning
Although there is no air conditioning tax, there are possibilities of taxation deductions related to its installation. Expenditure for the acquisition and assembly of an air conditioner with a heating function may be deducted as part of the thermo-modernisation relief provided that certain criteria are met. taxation authorities recognise specified expenditure as an component of thermomodernisation, which allows the taxation base to be reduced.
In addition, people with disabilities can benefit from rehabilitation relief, counting the costs associated with air conditioning if the device improves their comfort of life.
The anticipation of introducing a taxation on air conditioning
In the context of the expanding number of air-conditioning equipment and their impact on energy consumption, there is speculation about the possible introduction of an air-conditioning tax. However, there are presently no concrete legislative plans in this area. However, it is worth noting another environmental taxation initiatives.
The European Union plans to introduce a fresh CO2 tax, which will include heating houses with gas and coal. According to estimates, heating bills can increase by as much as a fewer twelve percent. This taxation aims to reduce emissions and advance green energy sources.
Cadastral taxation and property value
There are besides discussions on the introduction of a cadastral tax, which depends on the value of the property. However, the Ministry of Finance ensures that it does not work on specified a tax. Nevertheless, specified a solution could affect the owners of apartments equipped with modern systems, specified as air conditioning, raising the value of the property and, consequently, possible taxation burden.
Legal provisions concerning air conditioning installations
The installation of air conditioning shall comply with the building law. Air conditioning systems should be installed in a way that does not endanger the safety of the building and in accordance with environmental rules. Failure to comply with these requirements may consequence in legal consequences.
Technical standards for air conditioning equipment
Air conditioning equipment shall comply with certain method standards. According to §154 of the Regulation of the Minister of Infrastructure, mechanical ventilation and air conditioning equipment should be utilized in specified a way as to accomplish the assumed quality of the environment in the area with rational energy consumption.
Currently there are no plans to introduce a peculiar taxation on air conditioning in apartments in Poland. However, the owners of specified equipment should be aware of the applicable provisions on their installation and use. In addition, there are possibilities to benefit from taxation reliefs related to air conditioning, specified as thermomodernisation or rehabilitation. In the context of global environmental action, it is worth following possible changes in regulations that may affect air conditioning users in the future.
More here:
Is there going to be an air-conditioning taxation in the apartments? Who needs to settle?
