Until December 6, 1.3 million beneficiaries of the heating allowance have the opportunity to submit an application on the platform of the Independent Authority for Public Revenue (IAPR) «myΘέρμανση.».
They will receive 60% of the amount they are entitled to as an advance payment by December 23.
The second installment will be paid in April, with the amount being paid in full. The total amount to be distributed for the heating allowance is €270 million.
This year's allowance applies to all forms of heating, oil, natural gas, firewood, pellets, thermal energy through district heating, and electricity, for which the subsidy is 20% higher this year.
The final amount of the allowance will be determined based on the new cold weather data provided by the National Meteorological Service to the Ministry of National Economy and Finance. Areas experiencing the most severe cold during the winter months will receive a higher subsidy of up to €1,200, compared to €1,000 last winter.
Beneficiaries
The allowance is granted to those who use heating oil and other types of heating fuel, thermal energy through district heating or electricity for properties that they use as their main residence at the time of application, whether these are rented, provided free of charge, or owner-occupied.
In addition, those who use firewood for heating the property must be located in a settlement with a population of 10,000 or less, and the corresponding climate coefficient for settlements in Greece must be equal to or greater than 0.8.
Specifically for the granting of a heating allowance to biomass consumers (pellets), an additional condition is that the property must be located in a settlement with a population of twenty-five thousand (25,000) or less and the corresponding climate coefficient must be equal to or greater than 0.8.
All settlements included in the metropolitan areas of Athens, Piraeus, and Thessaloniki, as well as the settlements included in the Municipality of Ioannina, are excluded from the heating allowance for the consumption of firewood and biomass (pellets). – Piraeus and Thessaloniki, as well as settlements included in the Municipality of Ioannina. For the granting of a heating allowance to consumers of thermal energy through district heating, an additional condition is that the property must be located in one of the municipalities of Serres, Eordaia, Kozani, Amyntaio, or Megalopolis.
Exceptions
The following are excluded from receiving the allowance:
a) natural persons who are declared in the Natural Persons Income Tax Return as dependents of the taxpayer
b) natural persons who declare in their Natural Persons Income Tax Return that they are being hosted,
c) natural persons subject to luxury tax, as well as natural persons who own more than two private cars or co-ownership shares in private cars, which (percentages) add up to more than two cars, including those that are voluntarily immobilized. Passenger cars that are in compulsory immobilization, which refers to cases of destruction or theft, are not taken into account.,
d) natural persons for their professional premises,
(e) institutions, organizations, and all types of legal entities, whether for profit or not, or legal entities;,
f) foreign tax residents who are required to file an income tax return in Greece, as well as their spouse or civil partner.
Specifically for natural persons applying for an electricity consumption allowance, beneficiaries of the Social Household Tariff on the date of expiry of the submission of applications by beneficiaries of this decision are excluded from receiving the allowance.
Criteria
Natural persons eligible for heating allowance must meet the following criteria:
a. Income:
* Their total annual family income, regardless of its source, actual and imputed, amounts to €16,000 for unmarried taxpayers or taxpayers who are widowed or separated, and €24,000 for married taxpayers, increased by €5,000 for each child.
For single-parent families, income should not exceed €29,000, which is increased by €5,000 for each child after the first.
If spouses or civil partners submit separate declarations, the higher number of children declared in one of the two (2) declarations shall be taken into account.
In the case of persons engaged in business activities, the total gross income from business activities of the taxpayer, spouse or civil partner and dependent children may not exceed €80,000.
b. Real estate
The total value of real estate, as determined by the EN.F.I.A. administrative act for the year 2024, of the taxpayer, spouse or civil partner and dependent children shall not exceed €200,000 for unmarried persons, those liable who are widowed or separated, and €260,000 for married persons or parties to a cohabitation agreement and single-parent families. In any case, the amount is increased by €40,000 for each dependent child.
Amount of allowance
To grant the heating allowance, coefficients are used that express both the climatic and current weather conditions prevailing in the settlements of the Greek territory, based on the calculation of heating degree days, which are an indicator of the severity of the climate and weather conditions in a region and, therefore, of the energy consumption required for heating.
The coefficients for the settlements will be estimated by the National Meteorological Service for the period October 2024 – March 2025.
Each beneficiary is granted an allowance for purchases of subsidized heating fuel or thermal energy through district heating or electricity, the amount of which is calculated as the product of the reference amount and the coefficient for the current weather conditions in the beneficiary's main place of residence.
The basis for calculating the allowance is defined as:
· €380 for electricity consumption,
· €360 for the use of biomass (pellets),
· €350 for the use of thermal energy through district heating or firewood,
· €325 for natural gas use, and in
· €300 for the use of internal combustion oil or lighting oil (blue kerosene) or liquefied petroleum gas.
The above amounts are increased by 20% for each dependent child of the beneficiary.
Due to increased energy needs in settlements where the climate coefficient is greater than or equal to one, i.e. in «cold areas," the allowance is increased by 25% and cannot exceed €1,000.
Due to the even higher energy needs in settlements where the climate coefficient is greater than or equal to 1.2, i.e., where very low temperatures prevail, the allowance is increased by 25% and cannot exceed €1,200.
Each beneficiary is entitled to a subsidy for only one type of heating fuel or only thermal energy through district heating or only electricity.
The allowance is granted on condition that the beneficiary makes purchases between October 1, 2024, and March 31, 2025, and specifically for heating oil between October 15, 2024, the date on which it becomes available. Exceptionally, for firewood and biomass (pellets), the allowance is granted on condition that purchases are made between June 1, 2024, and March 31, 2025. Specifically for heating oil purchases, the price is set at €1.2 per liter.
Granting procedure
Applications must be submitted to the AADE platform by December 6, 2024. The heating allowance is paid as an advance payment:
· For those who received the allowance last year
(aa) 60% of the total amount of the allowance paid to him during the winter period 2023-2024, and
· Applicants who were not beneficiaries last year will receive an advance payment equal to 50% of the amount.
The amount of the remaining installments is determined based on the weather conditions prevailing between October 1, 2024, and March 31, 2025, and is calculated at the end of the winter season.
If the amount of the remaining installments after deducting the advance payment is negative, then it is considered zero and no additional amount beyond the advance payment is paid.
The application
Interested parties must submit an application via the AADE digital portal in order to be included in the Register of Beneficiaries of the heating allowance. The application must include the following information, as applicable:
aa) the Tax Identification Number (TIN) of the applicant – person liable for tax return,
(a) his full name,
(a) the number of dependent children,
(ad) an indication of whether it is an apartment building,
ae) the electricity supply number of the main residence property,
ast) the postal address corresponding to the specific electricity supply, if the residence is privately owned, rented, or provided free of charge, as well as the tax identification number of the lessor or the person providing it free of charge,
(a) the square meters of the main areas of the main residence at the time of application;,
(a) the type of heating fuel, thermal energy, or electricity for which the subsidy is sought;,
(ath) his/her contact details (e-mail address, mobile or landline telephone number).
For applicants for the electricity heating allowance, the electricity supply number must correspond to that of the main residence, as declared to the tax authority by the end of the application period.
In order to verify electricity purchases during the subsidy period and pay the subsidy, it is essential that the electricity supply number stated on the bills or final statements for the subsidy period corresponds to the main residence supply number declared in the application.
Before finalizing the application, the beneficiary must have declared on the platform «IBAN Account Declaration» section of the AADE digital portal an IBAN account number for which they are the main beneficiary or joint beneficiary and to which they wish the heating allowance to be credited.
For other fuels, except heating oil and electricity, the following information must also be submitted: the number of the receipt for the purchase of fuel or consumption of thermal energy through district heating, the amount/value of the transaction, the Tax Identification Number (AFM) and the name of the company selling the heating fuel or thermal energy.
If beneficiaries pay their heating costs through shared expenses, then, in addition to the above, the number of the utility bill payment receipt or, alternatively, the number on the payment notice (if a payment receipt has not already been issued at the time of application), the Tax Identification Number of the administrator or the person representing the apartment building or the apartment building management company, as well as the amount corresponding to the beneficiary.
Payment
The heating allowance is paid as follows:
* until December 23, 2024 for the advance payment of 60%
* until May 30, 2025 for purchases relating to consumption from October 1, 2024 to March 31, 2025, for which receipts have been issued by April 15, 2025, and provided that they are registered in the electronic system by April 15, 2025.2024 to 31 March 2025 and for which the supporting documents have been issued by 15 April 2025, provided that the required information is entered by 30 April 2025.
Specifically for electricity consumption, until May 30, 2025, based on the data sent by the Hellenic Electricity Distribution Network Operator (DEDDIE) to the Independent Authority for Public Revenue (AADE) by May 15, 2025. If the sum of the advance payment and the above installment is less than €100, which is the minimum total amount of the allowance, then it shall be paid by May 30, 2025, and the remaining difference up to the amount of €100.
For natural gas and thermal energy consumption through district heating, an additional payment will be made until July 30, 2025, for purchases relating to consumption from October 1, 2024, to March 31, 2025, for which receipts have been issued by June 30, 2025, and provided that the required information has been registered by July 15, 2025.
The heating allowance cannot be seized, is not subject to any kind of withholding, and cannot be offset against any debts owed by the beneficiary to the Greek State. It is also tax-free, does not constitute income, and is not subject to any withholding in favor of the State or a third party.
Rallou Alexopoulou
