Taxes Consolidation Act 1997 (Accelerated Capital Allowances For Energy Efficient Equipment) Order, 2008

• Jurisdiction: Ireland
• Citation: IR SI 399/2008

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. This Order may be cited as the Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) Order 2008.

2. In this Order—

“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. For the purposes of the List, which this Order makes pursuant to section 285A(4) (inserted by the Act of 2008) of the Act of 1997—

(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.

No. Condition 1. AC induction motor with rated shaft output greater than 1.1 kW. 2. Meet the efficiency requirements listed on Table 1 — tested according to IEC 60034-2 “Rotating Electrical machines — Standard methods for determining losses and efficiency from tests” 3. Equipment must be CE Marked. 4. Appropriate operating & maintenance manuals must be provided for the end-user as part of the main contract of sale in order to optimise the achievement of any potential energy efficiency gains.

Table 1 — Minimum Efficiency Criteria for Motors:

Notes:

1. Minimum efficiencies for 2 and 4 pole motors in the range 1.1kW to 90kW are equivalent to CEMEP EFF1 class. Motors in the range >90kW to 400 kW are as per the proposed IEC 60034-30 classification.

2. For motors with more than 4 poles, the minimum efficiency criteria for 4-pole motors above shall apply.

3. Motors must be tested in accordance with IEC 60034-2.

4. Where a particular motor size is not listed, the required minimum efficiency level for the next size up must be met.

5. IEC efficiency classification is currently in draft form. IE3 level is defined as Premium Efficiency

6. Testing for motors above 400 kW must be certified by a body qualified and approved to test to IEC 60034-2 classification or equivalent. There is currently no prescribed efficiency requirement which must be achieved for motors above 400 kW. However, the results of such certification must be to the reasonable satisfaction of Sustainable Energy Ireland. Sustainable Energy Ireland may have regard, in this respect, to the prescribed standards for smaller motors set out in Table 1, prevalent or proposed standards for motors of that type and size.

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.

No. Condition 1. Drive 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. 2. While in operation, the output from the VSD shall be able to be automatically matched to the changing motor load. 3. The VSD must be able use an appropriate external control signal to vary it’s output frequency between 50% (or less) and 100% (or more) of the frequency of the alternating current supply with reference to real-time load conditions. 4. Functionality must be capable of being programmed by the user during the commissioning process without recourse to specialist equipment. In the event that specialist software is required it must be provided as part of the contract of sale. 5. The VSD shall comply with the standard IEC 61800-2 “Adjustable Speed Electrical Power Drive Systems Part 2: General Requirements”. 6. The VSD shall comply with and shall have been tested according to the standard IEC 61800-3 “Adjustable Speed Electrical Power Drive Systems Part 3: EMC Requirements and Specific Test Methods”. 7. Appropriate operating & maintenance manuals must be available to the end-user in order to optimise the achievement of any potential energy efficiency gains. 8. Training: For units above 15kW, appropriate training must be provided to the end-user in the operation and maintenance of the unit as part of the main contract of sale.

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

No. Condition 1. The photometric data of the light fittings (Luminaires) must have been measured and tested in accordance with EN 13032-1&2 “Light and lighting — Measurement and presentation of photometric data of lamps and Luminaires” —1: “Measurement and file format”, and —2: “Presentation of data for indoor and outdoor workplaces” 2. Luminaires must comply with EN 60598-1 Luminaires Part 1: General Requirements and Tests. 3. Luminaires must comply with EN 60598-2-1 Luminaires Part 2: Particular requirements. Section 1, Fixed General Purpose Luminaires.

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.

Minimum ll/cW Units incorporating high-pressure sodium lamps 80 Units incorporating metal halide lamps 65 Units incorporating linear fluorescent lamp(s) with associated electronic control gear integrated into fitting (luminaire) 50 Units incorporating triphosphor compact fluorescent lamps (CFL) with associated electronic control gear integrated into fitting (luminaire) 45 Units incorporating Induction lamps with external gear 45

Lighting Gear (Ballasts)

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

No. Condition 1. Luminaire adaptors converting units with electromagnetic ballasts from T8 or T12 fluorescent tubes (by the use of electronic conversion units) to T5 fluorescent tubes. and / or 2. Electronic high frequency (20,000 Hz+) ballasts for fluorescent lamps.

Lamps

Table 4 — Lamps eligible independent of Lighting Units

No. Condition 1. LED units comprising LEDs, lens(es) and associated control driver(s) rated to maintain 70% of rated lumens output at 35,000 hours, and achieving a minimum of 40 Lumens per circuit Watt

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...