ACERMI certification = Tax Credit eligibility
All ACERMI-certified insulation materials delivering thermal resistance compliant with the technical criteria defined by the CITE energy performance upgrade scheme for opaque wall insulation are eligible for this tax credit.
This eligibility is the outcome of changes made in the 2016 French Finance Act regarding installations eligible for the energy transition tax credit (Crédit d’Impôt Transition Énergétique or CITE). These changes are contained in the ministerial order of December 30, 2015, which effectively modified Article 18b of Annex IV to the French General Tax Code (CGI).
This specifically states that from now on, bills issued by construction professionals must make reference to the relevant performance standards and technical criteria in order for customers to benefit from the CITE.
So in terms of thermal insulation for opaque walls, it is important that the thermal resistance (R-value) shown on the bill is established in accordance with the NF EN 12664, NF EN 12667 or NF EN 12939 standards for non-reflective insulation materials, or in accordance with the NF EN 16012 standard for reflective insulation materials.
The ACERMI certification benchmarks explicitly refer to these standards governing the assessment of insulation material thermal resistance.