Update to Accelerated Capital Allowance for Energy Efficient Equipment and Triple E Register

solar photovoltaic and wind

Sustainable Energy Authority of Ireland (SEAI) have just completed the following improvements to the Triple E programme. The following technologies have been added to the Triple E product register: Heat Pumps, Solar Thermal and Inverters.

SEAI have also revised the following criteria to allow products to be submitted under the Microgen programme: Wind Turbine Systems, Photovoltaic Systems and Co-generation.

Unfortunately in this recent update they did not include hydro. Hopefully we will see this added in the next update!

Products can now be submitted for consideration under the new technology headings. Equipment suppliers and manufacturers who want to submit eligible equipment to the ACA can do so through the online process.  The next submission round will close Friday 19th August 5.00pm

Overview of Accelerated Capital Allowance (ACA):

The ACA is a tax incentive for companies paying corporation tax and aims to encourage investment in energy efficient equipment. The ACA offers an attractive incentive whereby it allows companies to write off 100% of the purchase value of qualifying energy efficient equipment against their profit in the year of purchase.

This  incentive relates to the provision of certain energy-efficient equipment for use in a company’s trade  and the equipment must be included in the list of energy-efficient equipment approved by the Minister for Communications, Energy and Natural Resources in order to qualify under the scheme.

The energy-efficient equipment must be new. It must meet certain energy-efficient criteria and must fall within one of the  10 different equipment categories and 52 associated technologies.

A company is required to incur a minimum amount of expenditure on providing the equipment and this varies with the particular category to which the product belongs.

There is no requirement to obtain approval for expenditure on the energy-efficient equipment.

The normal self-assessment provisions apply. Once a company meets all of the required conditions, it can claim the allowance for the accounting period in which the equipment was first provided and used for the trade provided that the equipment is included on the published list at some stage during that accounting period. The allowance should be claimed on the company’s return of income (form CT1) and should be included along with any other wear and tear allowances for machinery and plant. A dedicated entry for this allowance is included in the CT1 return under the heading “Trading Results”.

Overview of the ACA equipment categories and eligibility criteria:

Equipment Category Minimum expenditure (for ACA incentive)* Technology& associated criteria Date Criteria last updated
Building Energy Management Systems (BEMS) €5,000 Building Energy Management Systems (BEMS) 28.09.2009
Lighting €3,000 Lighting Units 27.09.2010
Lighting Controls 11.10.2010
Motors and Drives €1,000 AC Induction Motors 27.09.2010
Variable Speed Drives (VSDs) 28.09.2009
Permanent Magnet Motors 23.06.2010
Information and Communications Technology (ICT) €1,000 Rack Mounted Servers 27.09.2010
Enterprise Storage Equipment 10.05.2010
Precise Cooling 28.09.2009
Centralised Direct Current Power Distribution 28.09.2009
Power Management 28.09.2009
Uninterruptible Power Supply 28.09.2009
Blade Servers 23.06.2010
ICT Communications 23.06.2010
ICT Optimisation Solutions 23.06.2010
Heating and Electricity Provision €1,000 Co-generation 25.07.2011
Wind Turbines 25.07.2011
Boilers and Hot Water Heaters 27.09.2010
Localised Steam Generators 28.09.2009
Stationary Fuel Cell Power Systems 28.09.2009
Photovoltaic Systems 25.07.2011
Boiler Controls 28.09.2009
Condensate Recovery Systems 17.12.2009
Steam Systems 28.09.2009
Biomass Boilers 27.09.2010
Inverters 25.07.2011
Solar Thermal Collectors 25.07.2011
Process and Heating, Ventilation and Air-conditioning (HVAC) Control Systems €1,000 HVAC Zone Control 28.09.2009
Heat Exchangers 27.09.2010
Pumps 28.09.2009
Hydraulic Power Recovery Turbine 28.09.2009
Blowers 28.09.2009
Fans 28.09.2009
Electric and Alternative Fuel Vehicles €1,000 Electric Vehicles and Associated Charging Equipment 28.09.2009
Alternative Energy Vehicle Conversions 28.09.2009
Catering and Hospitality €1,000 Commercial Dishwashers 18.06.2010
Commercial Laundry Dryer 18.06.2010
Commercial Combination Ovens 18.06.2010
Commercial Laundry Washer 23.06.2010
Water Boilers 04.06.2010
Electromechanical Systems €1,000 Electrical Actuators 18.06.2010
Extrusion Blow Moulding Machines 18.06.2010
Injection Blow Moulding Machines 18.06.2010
Injection Moulding Machines 18.06.2010
Process Energy Management Systems 23.06.2010
Voltage Stabilisation 23.06.2010
Refigeration and Cooling €1,000 Compressors and Condensing Units 23.06.2010
Condensers 23.06.2010
Refrigerated Display Cabinets 23.06.2010
Refrigeration System Controls and Monitoring 23.06.2010
Chillers and Fluid Coolers 27.09.2010
Heat Pumps 25.07.2011

* Expenditure within each equipment category must, at the end of the accounting period, be equal to or exceed minimum expenditure amounts relevant for each category. Minimum expenditure can be over a range of projects, procurements etc as it only relates to overall company expenditure on BEMS technologies in the accounting period.

SEAI update the  Accelerated Capital Allowance (ACA) criteria on a regular basis.



– Government announces €5,000 incentive for electric vehicles

– ESB to roll out 3,500 charge points and 30 fast charge points

– Renault-Nissan Alliance to provide Ireland with supply of electric cars


Electric Cars # Photo Credit – ESB

DUBLIN (April 12, 2010), The Irish Government, the ESB and the Renault-Nissan Alliance today announced a comprehensive partnership to position Ireland as a European leader in electric transport.

Today’s Definitive Agreement includes the development of a nationwide electric car charging infrastructure by ESB, the supply of electric cars by the Renault-Nissan Alliance from 2011, as well as Government policies and incentives that will support the widespread adoption of such vehicles.

Those who purchase electric cars can avail of the €5,000 grant, which the Irish Government announced today. Irish buyers of electric vehicles will be exempt from Vehicle Registration Tax.

Minister for Communications, Energy and Natural Resources Eamon Ryan described today’s announcement as on-the-ground delivery of Government policy. “The Programme for Government announced our intention to transform the Irish energy and transport sectors. We have made great strides in renewable energy, energy efficiency and now we begin the electrification of our transport fleet.

The Irish Government’s target is for 10% of Ireland’s vehicles to be electric by 2020. Today’s Agreement with Nissan-Renault will see 2,000 cars on Irish roads by 2011. This keeps us firmly on track to achieve, if not exceed, our goals.

Those purchasing an electric vehicle will be grant aided by the Government to the tune of €5,000 and exempt from VRT. The ESB will provide the charging infrastructure in the homes of the new owners of electric cars.

Irish motorists can look forward to the cash, cars and charging points that will make the electric car the smart choice for the Irish motorist.”

Under the agreement, ESB will roll out 3,500 charge points nationwide by December 2011. The rollout has already begun in Dublin and charging points will also be installed in Cork, Galway, Waterford and Limerick. ESB also plans to install 30 fast charge points across Ireland by the end of 2011, with nine expected to be set up by the end of this year.

ESB Chief Executive Padraig McManus described today’s announcement “as another important milestone on the road to develop an emissions-free transport system.”

“ESB is currently rolling out a nationwide infrastructure to support the widespread use of electric cars. Ireland will be one of the first countries in the world to have a nationwide electric charging network which will offer opportunities for enterprise and job creation, as well as the obvious environmental benefits of ultimately having a decarbonised transport fleet” he said.

Nissan will supply its all-electric, five-seater LEAF hatchback to Ireland in early 2011 while Renault will launch its light commercial electric vehicle, Kangoo Z.E., later in the year. By the end of 2011, Renault will also supply 100 pre-production Fluence Z.E.s for a pilot project in Ireland. Fluence Z.E., an electric sedan for both private and professional use, will go on sale in Ireland in 2012.

All three vehicles will be fitted with the latest generation of lithium-ion batteries produced by Automotive Energy Supply Corporation (AESC), a joint venture between Nissan, NEC and NEC Tonkin.

Philippe Klein, executive vice president of planning and control at Renault SAS, said: “The Renault-Nissan Alliance’s commitment to the global mass marketing of electric vehicles requires the close cooperation of many partners around the world. . Thanks to Ireland’s determination to be a leader in electric mobility transport, the necessary conditions – including incentives and infrastructure – are being put in place in this country to allow for the successful adoption of electric vehicles in the near future.”

Pierre Loing, vice president of product strategy and planning of Nissan International SA and head of the company’s zero emission business unit in Europe, said: “Renault and Nissan look forward to providing Irish customers with affordable, all-electric vehicles that are built to the same high standards in terms of performance, roominess, comfort and quality that customers expect from both brands.”

ESB is designing an infrastructure that will ensure open access to all car manufacturers and all energy suppliers. Trials and pilots will be conducted by ESB to test the infrastructure and collect the data necessary to examine driving trends, usage patterns as well as the new electric car lifestyle experience.

Today’s Definitive Agreement follows a Memorandum of Understanding signed by the three parties last April to study the promotion of electric vehicles in Ireland.

“Nissan Ireland is delighted to be part of such an historic occasion for the motor industry in Ireland and Europe. We look forward to delivering a new and emission-free driving experience to Irish customers with Nissan’s electric vehicles starting with LEAF in early 2011,” said Gerard O’Toole, chairman of Nissan Ireland.

Eric Basset, managing director of Renault Ireland, said: “Due to its relatively small size, Ireland is ideally suited for the introduction of electric vehicles and as a pilot for the rest of Europe, As the population of Ireland is predominantly centered around the major urban areas of Dublin, Cork, Limerick, Galway and Waterford, and with the average vehicle covering approximately 75 km per day, electric vehicles are ideally suited to address the every day needs of both private and business use.”

Renault and Nissan are among the leaders in development of pure electric vehicles and together have announced global production capacity of 500,000 units per year. To date, the Alliance has entered into more than 50 partnerships worldwide with countries, cities, organisations and other key stakeholders to prepare the markets and infrastructure for the successful adoption of electric vehicles around the world.

Source: http://www.dcenr.gov.ie/Press+Releases/ELECTRIC+CARS+A+REALITY+FOR+IRELAND.htm

Carbon tax to hit commuter belt the hardest – Irish Independant

COMMUTERS will bear the brunt of the carbon tax and are likely to be hit with annual bills more than 10 times higher than those paid by people living in cities.

A new analysis from the Economic and Social Research Institute (ESRI) and the Environmental Protection Agency (EPA) shows that the annual carbon tax likely to be paid by someone living in inner-city Dublin will be €25 — but people living in the countryside could face bills of up to €275.

This is because many living outside the major cities are forced to drive to work because there is little or no public transport available. The report also found that rural houses tend to be bigger, and cost more to heat and that in cities, apartments share heat as it travels through a building.

carbon tax

The analysis published yesterday shows that the carbon tax, a key Green Party demand in its negotiations to enter Government, will not affect most of the party’s constituents.

The party has five TDs, with four based in Dublin.

Last December the first tranche of the tax was introduced in the Budget which saw motorists hit with a hike in fuel prices as petrol rose by 4 cent per litre and diesel by 5c.

Further pain is expected in May when the tax is applied to oil and gas for home heating, and the tax will also extend to the use of coal and peat.

The move is designed to discourage use of fossil fuels and to force behavioural changes where people would use public transport instead of the private car, and heat their homes using more energy-efficient heating systems such as wood-pellet stoves.

If successful, it would reduce the State’s dependency on imported fossil fuels and help reduce greenhouse gas emissions — the primary cause of global warming.

Co-author of the EPA/ESRI Strive report, Richard Tol, said that commuting was the dominant reason why people living outside the cities would pay more, although house size and income also played a role.

“Transport, and the car commute, is the major factor,” he said. “Rural houses tend to be bigger, and cost more to heat.

“Also, people living in the country tend to be richer and have more gadgets which need to be powered.”


The report says that the tax rate would vary from €25 per household per year in the inner city to €275 in parts of the commuter belt. But “most” households would pay between €135 and €235 per year in carbon taxes. The tax is being introduced on a phased basis, with 4c already added to the cost of a litre of petrol.

The tax is due to be extended to home heating fuels on May 1 next and solid fuels, coal and peat will be taxed from September.

It was signalled in the Budget that the carbon tax would add an extra €43 to the cost of filling a 1,000-litre oil tank and it would add €41 to the average annual gas bill.

However, the final tax levels have yet to be set.

The delay is because of concerns about lower-quality fuels, which are exempt from the new levy, being imported from Northern Ireland.

– Paul Melia

Irish Independent