Energie Investerings Aftrek (EIA)

Subsidies on lighting in the Netherlands.

In the Netherlands as in many countries as well there is a possibility to get subsidized when you install energy efficient lighting. The idea being that it is necessary to reduce energy consumption and since more efficient lighting requires investments is should be promoted to do so. Looking at many solutions that currently exists the reason to subsidize can be questioned since the payback times are already becoming very interesting. But the decree is there so why not make use of it.

So who is getting subsidized? The company that buys the product for its building is eligible for the EIA. He does not really get money but the idea is that he can deduct part of his investment from his tax. In this way he pays less taxes and his investments pay off earlier.

When is it possible? There are of course rules to comply with. The first rule is that it is for relighting. So when you renovate a building or replace existing lighting by new lighting. Also there is:
– a minimum investment needed
– a limit to the total investment for this decree
The deduction is 42,5 % of the total investment.

This new lighting must comply with specific rules to be eligible.
Inside lighting;
– luminaires with a L.O.R. of at least 75 % and with T5 lamps and high frequency control gear.
Outside lighting;
– luminaires with a L.O.R. of at least 75 % and that can only be used with compact fluorescent or high pressure discharge lamps and electronic control gear.

LED lighting systems;
– LED tubes with color <4500 K: 84 lm/W or LED tubes with color >4500 K: 90 lm/W both as retrofit for tubular fluorescent lamps.
– luminaire module with integrated LED module at 74 lm/W other than LED tubes.
– down lighters with at least 55 lm/W
– Luminaires for terrain lighting with at least 84 lm/W
– spots for lighting buildings and objects
– luminaires for cooling and freezer cabinets
– luminaires in retail environment lighting products in shelfs replacing fluorescent lighting.

For the first 4 points the energy efficiency must be measured according to LM 79 or equal standard, the equipment must be for lighting according to EN 12464-1 or part 2. The LM 79 report must have been issued by an accredited certification body. The lumen maintenance must be minimal 80 % after 6000 hours measured according to LM 80. The power factor in all cases must be at least 0,9.

Emergency lighting;
– LED with power factor over 0,9
– emergency lighting with uses tritium gas filled tubes
– photo luminescent material

LED stage lighting;
– only spot and floodlighting and driver
– power factor at least 0,9

When you as a manufacturer supply to you customer in a relighting project and your luminaires comply with these requirements, your customer could be eligible for this subsidy. He is able to apply for it and the luminaire or light source manufacturer must supply the required information. So having this information could be a plus to the commercial proposition that is being discussed with the end customer.

Please note that this is a short translation of the original text and the original text of the EIA is leading of course. This is only a short version to get an idea of the possibilities.

To read the actual text go to http://www.antwoordvoorbedrijven.nl/subsidie/energie-investeringsaftrek.