This policy provides a tax cut for home owners who decide to renovate their properties in order to overall lower their energy consumption. Since 2015, CITE has been capped at a maximum of 30% of the expenses on eligible renovation works. Moreover, the maximum tax credit subsidy for a single person is EUR 2,400 and EUR 4,800 for a couple, which increases by EUR 120 for each minor child in the household. This scheme can be used only once within a consecutive five-year period. This scheme applies to household with a minimum annual income of EUR 25,068 for single person, EUR 36,792 for a couple (2020). For people below this threshold, see the "MaPrimeRénov" scheme.