Revenue Note for Guidance

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Revenue Note for Guidance

Schedule 4A

[Section 285A]

This Schedule, in the following table, lists the 10 classes of technology, a description of each and the minimum amount that must be spent in each class, in order to qualify for accelerated capital allowances under section 285A in respect of expenditure incurred on certain energy efficient equipment. Section 17 Finance Act 2016 extended the accelerated capital allowances to non-incorporated businesses for expenditure incurred on or after 1 January 2017.

Note: Schedule 4A was substituted by section 44 of the Finance Act 2010 with effect from 10 May 2010 [Commencement Order SI No. 196/2010 refers]. The effect of the making of this Order was to increase the classes of technology from 7 to 10.

TABLE

(Class of Technology)

(Description)

(Minimum Amount)

(1)

(2)

(3)

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 Airconditioning (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

Relevant Date: Finance Act 2019