Taxes Consolidation Act, 1997 (Number 39 of 1997)
SCHEDULE 4A
Class of Technology
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TABLE | ||
|---|---|---|
(Class of Technology) |
(Description) |
(Minimum Amount) |
(1) |
(2) |
(3) |
Motors and Drives |
Motor: An asynchronous electric motor with a power rating of 1.1kW or greater, either standalone or as part of other equipment, meeting a specified efficiency standard. |
€1,000 |
Variable speed drive: A drive that is specifically designed to drive an AC induction motor in a manner that rotates the motor’s drive shaft at a variable speed dictated by an external signal. |
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Lighting |
Lighting units, comprising fittings, lamps, and associated control gear, that meet specified efficiency criteria, or lighting control systems designed to improve the efficiency of lighting units. Includes occupancy sensors and high efficiency signs. |
€3,000 |
Building Energy Management Systems |
Computer-based systems, designed primarily to monitor and control building energy use with the aim of optimising energy efficiency and meeting specified efficiency standards. |
€5,000 |
. | ||
<[1]
<[2]
[3]>
[2]>
TABLE | ||
|---|---|---|
(Class of Technology) |
(Description) |
(Minimum Amount) |
(1) |
(2) |
(3) |
Motors and Drives |
Motor: An asynchronous electric motor with a power rating of 1.1kW or greater, either standalone or as part of other equipment, meeting a specified efficiency standard. |
€1,000 |
Variable speed drive: A drive that is specifically designed to drive an AC induction motor in a manner that rotates the motor’s drive shaft at a variable speed dictated by an external signal. |
||
Lighting |
Lighting units, comprising fittings, lamps, and associated control gear, that meet specified efficiency criteria, or lighting control systems designed to improve the efficiency of lighting units. Includes occupancy sensors and high efficiency signs. |
€3,000 |
Building Energy Management Systems |
Computer-based systems, designed primarily to monitor and control building energy use with the aim of optimising energy efficiency and meeting specified efficiency standards. |
€5,000 |
Information and Communications Technology (ICT) |
High Efficiency Enterprise ICT Hardware: ICT infrastructure hardware for business applications (such as servers) specifically designed to achieve very high levels of energy efficiency and that meet specified efficiency criteria. |
€1,000 |
Energy saving ICT Cooling: Equipment designed to achieve very high operational cooling efficiency and that meet specified efficiency criteria. |
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Advanced ICT Electrical Management: Systems for power switching control with the aim of achieving optimal energy efficiency, and that meet specified efficiency criteria. |
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Heating and Electricity Provision |
Advanced Heating and Electricity Generation: Equipment for generating heat or electricity or both, with the resulting energy stream intended primarily for on-site use and that meet specified efficiency criteria. |
€1,000 |
Energy Saving Control Systems: Systems specifically designed to maximise energy efficiency of new or existing efficient heating or electricity generation equipment or both and that meet specified efficiency criteria. |
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Process and Heating, Ventilation and Air-conditioning (HVAC) Control Systems |
Efficient Heat Conservation and Recovery: Equipment or systems or both specially designed to control, conserve or recover any generated heating and cooling energy and that meet specified efficiency criteria. |
€1,000 |
Advanced Liquid and Gas Handling Equipment: Equipment for energy-efficient on-site transfer of liquid or gas or both, meeting specified efficiency criteria. Includes very high efficiency pumps, fans, blowers and other liquid/gas handling equipment. |
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Electric and Alternative Fuel Vehicles |
Electric Vehicles and Associated Charging Equipment: Electric and part electric vehicles with a motor size >1kW, and relevant required charging equipment, that meet specified efficiency criteria. |
€1,000 |
Alternative Energy Vehicle Conversions: Equipment for the conversion to 100% bio-fuel for existing commercial diesel vehicles, that meet specified efficiency criteria. |
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<[2]
<[3]
[3]>
TABLE | ||
|---|---|---|
(Class of Technology) |
(Description) |
(Minimum Amount) |
(1) |
(2) |
(3) |
Motors and Drives |
Motor: An electric motor with a power rating of 1.1kW or greater, either standalone or as part of other equipment, meeting a specified efficiency standard. |
€1,000 |
Variable speed drive: A drive that is specifically designed to drive an electric motor in a manner that rotates the motor’s drive shaft at a variable speed dictated by an external signal. |
||
Lighting |
Lighting units, comprising fittings, lamps, and associated control gear, that meet specified efficiency criteria, or lighting control systems designed to improve the efficiency of lighting units. Includes occupancy sensors and high efficiency signs. |
€3,000 |
Building Energy Management Systems |
Computer-based systems, designed primarily to monitor and control building energy use with the aim of optimising energy efficiency and meeting specified efficiency standards. |
€5,000 |
Information and Communications Technology (ICT) |
High Efficiency Enterprise ICT Hardware and Software: ICT infrastructure hardware or software systems for business applications specifically designed to achieve very high levels of energy efficiency and that meet specified efficiency criteria. |
€1,000 |
Energy Saving ICT Cooling: Equipment designed to achieve very high operational cooling efficiency and that meet specified efficiency criteria. |
||
Advanced ICT Electrical Management: Systems for power switching control with the aim of achieving optimal energy efficiency, and that meet specified efficiency criteria. |
||
Heating and Electricity Provision |
Advanced Heating and Electricity Generation: Equipment for generating heat or electricity or both, with the resulting energy stream intended primarily for on-site use and that meet specified efficiency criteria. |
€1,000 |
Energy Saving Control Systems: Systems specifically designed to maximise energy efficiency of new or existing efficient heating or electricity generation equipment or both and that meet specified efficiency criteria. |
||
Process and Heating, Ventilation and Air-conditioning (HVAC) Control Systems |
Efficient Heat Conservation and Recovery: Equipment or systems or both specially designed to control, conserve or recover any generated heating and cooling energy and that meet specified efficiency criteria. |
€1,000 |
Advanced Liquid and Gas Handling Equipment: Equipment for energy- efficient on-site transfer of liquid or gas or both, meeting specified efficiency criteria. Includes very high efficiency pumps, fans, blowers and other liquid/gas handling equipment. |
||
Electric and Alternative Fuel Vehicles |
Electric Vehicles and Associated Charging Equipment: Electric and part electric vehicles with a motor size >1kW, and relevant required charging equipment, that meet specified efficiency criteria. |
€1,000 |
Alternative Energy Vehicle Conversions: Equipment for the conversion to 100% bio-fuel for existing commercial diesel vehicles, that meet specified efficiency criteria. |
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[4]> Natural Gas Vehicles and Associated Equipment: Natural gas vehicles and relevant required fuelling equipment that meet specified efficiency criteria. <[4] |
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[4]> Natural Gas Vehicle Conversions: Equipment for the conversion to natural gas or biogas as a primary fuel for existing commercial vehicles, that meet specified efficiency criteria. <[4] |
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Refrigeration and Cooling Systems |
Efficient Industrial Refrigeration and Cooling: Equipment specifically designed to achieve very high operational refrigeration or cooling efficiencies in industrial and commercial applications and that meet specified efficiency criteria. |
€1,000 |
Energy Saving Control Systems: Systems specifically designed to maximise the energy efficiency of new or existing efficient refrigeration or cooling equipment and that meet specified efficiency criteria. |
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Electro- mechanical Systems |
Advanced Industrial Electro-mechanical equipment: Direct electrically powered mechanical equipment designed to achieve very high operational efficiencies in industrial applications and that meet specified efficiency criteria. |
€1,000 |
Energy Saving Electrical Management Systems: Systems specifically designed to maximise the energy efficiency of new or existing efficient electrically powered equipment and that meet specified efficiency criteria. |
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Catering and Hospitality Equipment |
High Efficiency Catering Equipment: Equipment for commercial catering applications specifically designed to achieve very high levels of energy efficiency and that meet specified efficiency criteria. |
€1,000 |
Energy Saving Laundry Solutions: Commercial laundry equipment specifically designed to operate at very high efficiencies and that meet specified efficiency criteria. |
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TABLE
(Class of Technology) |
(Description) |
(Minimum Amount) |
Motors and Drives |
Electric motors and drives designed to achieve high levels of energy efficiency |
€1,000 |
Lighting |
Lighting equipment and systems designed to achieve high levels of energy efficiency |
€3,000 |
Building Energy Management Systems |
Building energy management systems designed to achieve high levels of energy efficiency |
€5,000 |
Information and Communications Technology (ICT) |
ICT equipment and systems designed to achieve high levels of energy efficiency |
€1,000 |
Heating and Electricity Provision |
Heating and electricity provision equipment and systems designed to achieve high levels of energy efficiency |
€1,000 |
Process and Heating, Ventilation and Air-conditioning (HVAC) Control Systems |
Process and heating, ventilation and air-conditioning (HVAC) equipment and systems designed to achieve high levels of energy efficiency |
€1,000 |
Electric and Alternative Fuel Vehicles |
Electric and alternative fuel vehicles and equipment designed to achieve high levels of energy efficiency |
€1,000 |
Refrigeration and Cooling Systems |
Refrigerating and cooling equipment and systems designed to achieve high levels of energy efficiency |
€1,000 |
Electro-mechanical Systems |
Electro-mechanical equipment and systems designed to achieve high levels of energy efficiency |
€1,000 |
Catering and Hospitality Equipment |
Catering and hospitality equipment and systems designed to achieve high levels of energy efficiency |
€1,000 |
<[5]
[1]
Inserted by FA08 s46(1)(b). This section comes into operation on such day or days as the Minister for Finance may by order or orders appoint and different days may be appointed for different purposes or different provisions.
[2]
Substituted by F(No.2)A08 s37(1)(c). This section comes into operation on such day or days as the Minister for Finance may by order or orders appoint and different days may be appointed for different purposes or different provisions.