Taiwan has depended exclusively on imported fossil fuels to fulfill its energy needs. In response to greenhouse gas emission reduction and nuclear-free homeland, energy production from renewable resources is one of the major tools, including municipal waste, biomass, solar PV, geothermal, solar thermal and wind. For solar heating, it is a mature technology. Two subsidy programs were initiated, in 1986 (1986-1991) and 2000 (2000-2017). By the end of 2016, the accumulated area of solar collector installed was approximately 2.7 million square meters, in which 90% systems are installed in the residential sector. However, the maximum energy savings from solar water heaters can be obtained in the commercial sector. A survey is conducted for end users of Bed and Breakfast in the Liuqiu district. It indicates that energy conservation and safety are among the major concerns. Qualified maintenance staff and technical support affect the attitude of end users toward solar thermal application. In particular, the current subsidy program will be ended in 2017, and the technical issues facing in Liuqiu district can serve as a reference for Bureau of Energy to formulate a new policy promoting solar thermal energy in the commercial sector.