S.I. No. 399/2008 - Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) Order, 2008

Notice of the making of this Statutory Instrument was published in “Iris Oifigiúil” of 17th October, 2008.

I, EAMON RYAN, Minister for Communications, Energy and Natural Resources, in exercise of the powers conferred on me by section 285A (inserted by section 46 of the Finance Act 2008 (No. 3 of 2008) of the Taxes Consolidation Act 1997 (No. 39 of 1997), with the approval of the Minister for Finance, hereby order as follows:

1.

2.

“Act of 1997” means the Taxes Consolidation Act 1997 (No. 39 of 1997);

“Act of 2008” means the Finance Act 2008 (No. 3 of 2008);

“List” means the specified list as provided for by section 285A (inserted by section 46(1)(a) of the Act of 2008) of the Act of 1997;

“Table” means the Table in Schedule 4A (inserted by section 46(1)(b) of the Act of 2008) to the Act of 1997.

3.

• (a) the energy efficiency criteria to be met for each class of technology referred to in column (1) of the Table are stated in Schedule 1, and

• (b) the eligible products in each class of technology referred to in column (1) of the Table are named in Schedule 2.

Regulation 3(a).

Schedule 1 Energy Efficiency Criteria

Part 1 Efficient Motor Eligibility Criteria

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.

Motor eligibility criteria are designed to capture the majority of high efficiency electric motors used in fluid, gas, and motive applications. Such applications include air and water circulation, manufacturing processes and building utility services. Care should be taken when selecting motors to avoid oversizing. The use of efficient motors is particularly cost-effective when applied to motors operating for longer periods of time.

High efficiency motors are typically designed and constructed in such a manner as to reduce load losses (copper losses, rotor and stray load losses) and standing losses which are independent of the load (iron core and windage & friction losses). Better quality steel, thinner stator laminations, better bearings and seals, and improved cooling design are some ways in which manufacturers have improved the efficiency of motors.

Motor Eligibility Criteria:

In order to be named on the Specified List, a motor must meet all of the requirements set out below.

Table 1 — Minimum Efficiency Criteria for Motors:

Notes:

Part 2 Variable Speed Drives Eligibility Criteria

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.

Typically a Variable Speed Drive (VSD) is a system that uses an external signal to control the rotational speed and torque of an AC induction motor by adjusting the frequency of the power supplied to the motor.

Eligibility

In order to be included on the Specified list, a VSD must meet all of the requirements listed below.

Part 3 Lighting Eligibility Criteria

Energy Efficient lighting — lighting units, comprising fittings, lamps, and associated control gear, that meet specified efficiency criteria.

Lighting units must include the three elements required for efficient light output: lamp, electronic control gear, and lamp fitting. Lighting Units must meet the criteria outlined in Table 1. Lighting units must also meet one of the criteria outlined in Table 2.

Lighting gear (ballasts) eligible independently of lighting units must meet one of the criteria outlined in Table 3.

Lamps eligible independently of lighting units must meet one of the criteria outlined in Table 4.

All specified equipment must be CE marked.

Lighting Unit

Table 1 — Lighting Units General Criteria

Efficiency Criteria

Table 2 outlines the minimum efficiency criteria required for lighting units. Lighting units must meet one of the criteria set out in Table 2 to qualify for the scheme. The calculation takes into account the efficiency of the lamps (Lumens per watt), the power drawn by the control gear (measured in watts), and the efficacy of the fitting in redirecting the light (Light Output Ratio, LOR). The output figure is Lamp Lumens per circuit watts (ll/cW).

Table 2 — Minimum efficiencies table for lighting units.

Lighting Gear (Ballasts)

Table 3 — Lighting Gear (ballasts) eligible independent of Lighting Units

Lamps

Table 4 — Lamps eligible independent of Lighting Units

Part 4 Lighting Controls Eligibility Criteria

Systems used to control lighting with the aim of optimising energy usage. These systems typically use intelligent timers, daylight sensing and/or occupancy sensing to control switching and/or dimming of lighting within different zones.

A system may be included in the Specified List once all of the conditions listed in Table 1 are met:

Table 1: Lighting controls criteria

Part 5 Building Energy Management Systems Eligibility Criteria

Building Energy Management Systems (BEMS) are computer-based systems, designed to monitor and control building energy use with the aim of optimising energy efficiency and meeting specified efficiency standards.

All components necessary to perform the energy saving function are included in the BEMS.

A system may be included in the Specified List once all of the conditions listed in Table 1 are met:

Table 1 — Minimum standards for BEMS ACA specified products:

Regulation 3(b).

Schedule 2 Eligible Products

Part 1 Efficient Motor Eligible Products

Part 2 Variable Speed Drives Eligible Products