School loan without PCC

We are a public school. We intend to implement a modern heating system for school buildings, in order to ultimately minimize heating costs while maximizing environmental protection. The investment will be carried out from the school's own funds and from a loan granted by the Provincial Fund for Environmental Protection and Water Management. This is an institution focused on financial support for projects aimed at protecting the environment and implementing ecological programs in the region. We will repay the loan over the next three years in equal monthly installments. Given that the fund is a public institution, we suspect that we will not receive an invoice for the loan granted to us. Should we tax the loan with the tax on civil law transactions? – asks a reader.