The main obstacle to the development of RES heating systems in private household is related to the high investment cost of these installations. Direct tax measures (income tax credits, income tax reductions and tax allowances) are being used today by five Members States to reduce this initial outlay: Austria, Belgium, France, Italy and Portugal.

The effect of these measures is not well known. REFUND + will evaluate the five on-going experiences through a bottom-up economic investigation of impacts and a qualitative study among consumers and installers of concerned technologies. Overall cross-country analysis will determine best practises, success or failure factors. Implementation of such instruments will be simulated in two case studies on Lithuania and Poland.
The consortium will devise operational recommendations directed to policy makers so as to enable them to optimise their tax policies and to facilitate adoption of such support policies in the countries where such measures do not exist. Findings will be disseminated through five regional workshops, two regional conferences in CEECs, presentations to the IEA and Council of Europe and a closing conference.