With effect from 2019, the energy investment allowance (EIA) amounts to 45% of the investment amount eligible for EIA (which stood at 54.5% in 2018).
Energy list
The Minister for Economic Affairs and Climate Policy has set out the rules applicable for 2019 energy list announced. The list includes innovative investments that save energy. Items that are now widely used have been removed from the list. You can find the list on the website of RFO, where you can also apply for the tax relief.
With the finalisation of the 2019 energy plan, there will be an even greater focus on investment in renewable energy. This includes reducing the use of natural gas and promoting electrification.
Environmental List
Investments in innovative, environmentally friendly business assets are also being encouraged. The 2019 environmental list has not yet been published.