The Ministry will consider support for heat pump owners. This will create room for change.

• Despite the growing popularity of heat pumps, the costs associated with their purchase, installation and operation remain high, constituting a significant barrier for many households.
• The Ministry of Finance indicates that there is currently no room for introducing further reliefs that would result in a reduction in PIT revenues.
• In turn, the Ministry of Climate and Environment does not rule out the introduction of new reliefs or subsidies in the future.

"In an era of ongoing climate change, rising air pollution, and the need for Poland to become independent from fossil fuels, implementing systemic support for heat pump users seems imperative. Despite the growing popularity of this solution, the financial burden associated with purchasing, installing, and operating heat pumps remains significant , which constitutes a barrier for many households," MP Stanisław Lamczyk points out in an interpellation addressed to the Ministry of Climate and Environment and the Ministry of Finance.

In his opinion, programs such as "Clean Air", although they have enormous added value, do not cover all citizens or are not sufficiently motivating in the context of real investment costs.

The Ministry of Finance stated that there is no money for further support and subsidies. Deputy Minister Jarosław Neneman explained that the current regulations already support taxpayers' green investments. And if the government were to introduce further ones, they would drain the state budget.

Currently, given that Poland is subject to the excessive deficit procedure, which requires the implementation of corrective measures so that the public finance sector deficit does not exceed 3% of GDP again, and public debt does not exceed 60% of GDP, there is no room to introduce further relief that would result in reduced personal income tax revenues.

- he writes in response to the parliamentarian's letter.

He also reminds us that since 2019, a thermal modernization tax relief has been in effect, allowing deductions of up to PLN 53,000 in single-family home investment expenses from income . This relief is available to taxpayers filing tax returns at a flat rate of 19%, as well as to those paying lump sums if they are the owner or co-owner of the building. Only documented expenses for materials, equipment, and services, including the purchase and installation of a heat pump, are deductible . The investment must be completed within three years, and any unused deduction can be spread over the following six years.

It also emphasizes that subsidies and forgiven loans for ecological purposes from environmental funds and banks are not subject to taxation, which means they do not have to be reported in the personal income tax return.