The European Commission has issued guidance clarifying the requirement under Article 17(15) of Directive (EU) 2024/1275 (the revised EU Energy Performance of Buildings Directive (EPBD)), to discontinue financial incentives for installing new stand-alone fossil fuel boilers from 1 January 2025. The document clarifies the notions of ‘stand-alone boiler powered by fossil fuels’, ‘hybrid heating system’, ‘installation’ and ‘financial incentives’. It also specifies that no grants, preferential loans, or tax incentives can be provided for purchasing, assembling, or putting into operation new stand-alone boilers powered by natural gas, oil, or coal, regardless of whether it is part of a renovation project. Public bodies at all levels are also prohibited from providing economic support or resources for installing such boilers. However, certain incentives can continue, such as those for hybrid heating systems combining a boiler with a heat generator using renewable energy if the renewable share is significant, and the incentive is proportionate to the renewable share. Incentives already approved under EU funds, financing transition to renewable gases in boilers, supporting maintenance or decommissioning of fossil fuel boilers, or income support for heating with fossil fuels can also be maintained. Similarly, incentives already granted and communicated to individual beneficiaries can still be disbursed.