Heating allowance: until 21 December the first payments

Until December 21, the first payments will be made to the beneficiaries of the heating allowance, according to the Joint Ministerial Decision published late last night.

The allowance, in the first phase will be received by those who were beneficiaries last year and will submit the relevant application on the online platform MyHeating, which will open in the coming days, until December 9. Payments, according to the EIS, will be made in three phases.

The amount of the allowance will range from €100 to €80, while the criteria are increased compared to last year (income and assets) and it is estimated that 1.3 million households are potential beneficiaries, while the total amount of the subsidy together with the amount given at the pump is €500 million.

At the same time, it should be noted that those who live in areas with the coldest weather, i.e. with a score above 1, will receive an allowance increased by 25%, provided that it is not higher than 1,000 euros.

Double the allowance is foreseen for those who turn their backs on gas or electricity for heating.

Let's see in detail what the Joint Ministerial Decision provides for:

* Beneficiaries of the heating allowance

Natural persons who are unmarried or married or widowed or in a civil partnership or divorced or separated, who for their heating consume :

• heating fuel oil

• or lamp oil (blue kerosene)

• or natural gas or LPG or firewood

• or biomass (pellets)

• or thermal energy through district heating

Note that especially for the granting of heating allowance to consumers of firewood and biomass (pellets) is set as an additional condition that the property is located in a settlement with a population equal to or less than ten thousand (10,000) residents and the corresponding subsidy rate is equal to or greater than 0.8.

Especially for the granting of 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, Evrdea, Kozani, Amyndeon or Megalopolis.

1. They are excluded from receiving the allowance:

α) Natural persons, who are declared in the Personal Income Tax Return as dependants of the liable person according to article 11 of the Tax Code.

b) Natural persons, who declare in their Personal Income Tax Return that they are guests.

c) Individuals subject to the luxury living tax as well as individuals who own more than two (2) ELVs or co-ownership percentages of ELVs, which (percentages) when added together correspond to more than two (2) cars, including those in voluntary immobilization. Not counted are cars in forced immobilisation, which refers to cases of destruction or theft.

d) Natural persons for their professional accommodation.

(e) Foundations, organisations and all kinds of legal persons, whether profit-making 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 the cohabiting partner.

For the determination of the above exemptions, the data of the Personal Income Tax Return for the tax year 2021, as it is formed at the time of publication of this document and other sources are used.

Criteria for granting the heating allowance

Natural persons designated as beneficiaries of the heating allowance if they meet the following criteria:

a. Income:

Their total annual family income, regardless of its source, actual and imputed, is up to sixteen thousand (16,000) euros for an unmarried obligor or an obligor in a widowed or separated status and twenty-four thousand (24,000) euros for a married obligor or married persons or parties to a cohabitation agreement who submit a separate tax return, plus three thousand (3,000) euros for each child.

Similarly, for a single-parent family, the above income is up to twenty-seven (27,000) euros, increased by three thousand (3,000) euros for each child after the first.

The annual total family income does not include income that is cumulatively exempt from income tax and solidarity contribution.

β. Real Estate:

The total value of the real estate, as it results from the administrative determination of the 2022 ENVIS for the tax year 2022, of the taxpayer, spouse or partner and dependents, for the tax year 2021, shall not exceed the amount of two hundred thousand (200.000) for unmarried, widowed or separated taxpayers and the amount of three hundred thousand (300,000) euros for married or cohabiting couples and single-parent families.

Determination of the amount of the allowance

1. For the granting of the heating allowance, the data of the municipalities and settlements of the Greek Territory are used, as they are reflected in the Annex, which is attached to this document and is an integral part of it, based on the calculation of the scores, which are an indicator of the severity of the climate of an area and are used to calculate the heating loads of a building and the required energy consumption for its heating.

2. Each beneficiary shall be granted an allowance for the purchase of heating fuel and thermal energy through district heating subsidized hereunder, the amount of which shall be three hundred and fifty (350) euros, multiplied by the subsidy rate per settlement in which the main residence is located, as specified in the Annex to the Decision and increased by twenty percent (20%) for each dependent child of the beneficiary.

The amount resulting from the above may not be less than the amount of one hundred (100) euros and may not exceed a maximum of eight hundred (800) euros.

Due to the increased energy needs in settlements whose subsidy rate, as specified in the Annex to the Decision, is greater than or equal to one (1), the above calculated amount of the allowance is increased by twenty-five percent (25%) and may not exceed a maximum of one thousand (1000) euros.

1. Especially for beneficiaries who cumulatively meet the following criteria:

(a) they did not receive an allowance during the winter period 2021-2022,

(b) the spouse or part of the cohabiting partner did not receive an allowance in the winter period 2021/2022, if they were already spouses or part of the cohabiting partner before 15 November 2021 (when checking the criteria for the payment of the allowance for the winter period 2021/2022),

(c) for the winter season 2022/2023, they do not receive an allowance for the consumption of natural gas, but the application submitted in accordance with Article 4 of this Regulation concerns another fuel or thermal energy through district heating,

d) their annual total family income, regardless of its source, actual and imputed, according to the data of the Personal Income Tax Return for the tax year 2021, is up to fourteen thousand (14.000) for an unmarried obligor or an obligor in a widowed or separated status and EUR 20,000 for a married obligor or married persons or parties to a cohabitation agreement who submit a separate tax return under subsection bb’ of paragraph f’ of par. 4 of Article 67 of Act No. 4172/2013 (legal representation or bankruptcy), or married couples who submit a tax return under sub-paragraph b of paragraph (b) of sub-paragraph (b) of paragraph (c) of the same article, or married couples who submit a tax return under sub-paragraph (b) of paragraph (c) of sub-paragraph (c) of sub-paragraph (b) of paragraph (c) of the same article). 4 of Article 67 of Law No. 4172/2013. 4172/2013 or natural persons who have entered into a cohabitation agreement and have submitted a joint tax return without children, which is increased by three thousand (3,000) euros for each child.

Similarly, for a single-parent family, the above income is up to twenty-three thousand (23,000) euros, increased by three thousand (3,000) euros for each child after the first.

The annual total family income does not include income that is cumulatively exempt from income tax and from the solidarity contribution of article 43A of Law No. 4172/2013, the amount of the allowance shall be seven hundred (700) euros multiplied by the subsidy rate per settlement in which the main residence is located, as specified in the Annex to this document and increased by twenty percent (20%) for each dependent child of the beneficiary. The amount resulting from the above may not be less than the sum of one hundred (100) euros and may not exceed a maximum of one thousand six hundred (1600) euros.

In addition, especially for beneficiaries who received an allowance in the winter period 2021/2022 for natural gas and in 2022/2023 are eligible to receive an allowance for consumption of other fuel or thermal energy through district heating, the amount of the allowance shall be seven hundred (700) euros multiplied by the subsidy coefficient per settlement in which the main residence is located, as specified in the Annex hereto, increased by twenty percent (20%) for each dependent child of the beneficiary. The amount resulting from the above may not be less than the sum of one hundred (100) euros and may not exceed a maximum of one thousand six hundred (1600) euros.

1. Each beneficiary is entitled to a subsidy for only one type of heating fuel or only thermal energy through district heating. The allowance shall be granted on condition that the beneficiary makes purchases of the heating fuel or thermal energy subsidised hereunder of a value greater than or equal to twice the amount of the allowance to which he is entitled in accordance with par. 2 and 3, from 1 October 2022 until 31 March 2023 and, in particular, for heating oil, from 14 October 2022, the date on which the availability of the allowance ceases in accordance with point (a) of paragraph 2. 2 of Article 73 of Law No. 2960/2001.

Exceptionally, for firewood, the allowance is granted on condition that purchases are made between 1 June 2022 and 31 March 2023.

If the purchase value is below the above limit, the beneficiary receives an allowance equal to half (1/2) of the value of the purchases made during the same period.

In particular for purchases of heating oil, the value corresponds to the value calculated on the basis of the price per litre set out in this Regulation. For the purpose of determining the value of purchases of heating fuel oil, the price shall be set at EUR 1,4 per litre.

1. It is specified that in the case of settlements which may not be included in the Annex, the average rate of subsidy of the Postal Code to which the settlement is subject will be used for the application of the subsidy rate. Similarly, for those cases where a Postal Code may not be included in the Annex, the subsidy rate to be applied will be the Average Subsidy Rate of the municipality to which the settlement belongs. The Average Subsidy Rate of the municipality will also be taken into account in cases where there is no settlement within the boundaries of the relevant Postal Code.

Procedure for granting the allowance to beneficiaries

1. An allowance shall be granted to natural persons, following an application duly submitted in accordance with the provisions of par. 2 until 9 December 2022.

2. If the application is submitted by 9 December 2022 by a claimant who was also entitled to the heating allowance during the winter period 2021/2022, he/she will receive until 21 December 2022 as an advance payment of the heating allowance, in accordance with the decision, the total amount of the allowance paid to him/her during the winter period 2021/2022.

The amount advanced hereunder shall be deducted from the payments of the allowance made on the same date and immediately thereafter.

1. α) The interested parties apply through an application in myAADE, in order to be included in the Register of Beneficiaries of the heating allowance.

The application shall include the following information, where applicable:

aa) the Tax Identification Number (TIN) of the applicant person - tax return payer,

(a) his full name,

a) the number of dependent children, b) the indication if the property is a block of flats, c) 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;,

ai) the type of heating fuel or thermal energy desired to be subsidised,

(ath) his/her contact details (e-mail address, mobile or landline telephone number).

Before the application is finalized, the IBAN account number of the beneficiary, to which he/she wishes to be credited with the amount of the benefit, must be declared.

For other fuels, except for heating oil, 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 (TIN) and the name of the company - seller of 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.

b) At the same time, the managers or representatives of the blocks of flats or the management companies of blocks of flats shall declare the following data in the application:

ba) the tax registration number of the manager or the person representing the condominium or the management company of the condominium,

bb) the identification number of the apartment building, if any, bc) the number of the shared electricity supply or an electricity supply corresponding to the apartment building,

bd) the kilogrammes of participation of the apartments in the heating costs,

b) the full names of the natural persons residing in the apartments which are not used as business accommodation.

After completing the above information, they proceed to activate the payment process.

This activation cannot take place after 9 December 2022.

c) Persons who are not certified users in TAXISnet, in order to enter the online application, they must state their personal identification number and a notification number of one of the income tax returns of the last five years.

The amount of heating allowance is paid in three (3) instalments as follows:

1. By December 21, 2022 for the advance payment and all purchases invoiced by November 30, 2022, if they correspond to an allowance exceeding the amount of the advance payment and provided that the required data are registered by December 9, 2022.

2. By 28 February 2023 for all purchases invoiced by 31 January 2023 and subject to the registration of the required data by 15 February 2023.

3. By 28 April 2023 for all purchases invoiced by 31 March 2023 and subject to the registration of the required data by 15 April 2023.

Specifically for natural gas, purchase documents for the period 1.10.2022 to 31.03.2023 will be registered until 31 May 2023 with the date of issue of the payment document until 16 May 2023 and the corresponding amount of the allowance will be paid until 15 June 2023. In particular, for the consumption of thermal energy through district heating, purchase documents for the period from 1.10.2022 to 31.03.2023 will be registered by 15 July 2023 with the date of issue of the payment document by 30 June 2023 and the corresponding amount of the allowance will be paid by 10 August 2023.

Θ. Papadis