In addition to the Environmental List is also the Energlist of items announced for 2025. This list sets out the business assets for which the Energy Investment Allowance (EIA) can be claimed. This is an additional deduction, amounting to 40% of the acquisition or production costs qualifying for the EIA, from the profit on which income tax or corporation tax is payable. Only business owners and legal entities subject to corporation tax can claim the EIA.
The changes to the 2025 energy list compared with 2024 can be found in this overview.
Concurrence
Where business assets are eligible for both the EIA and another (subsidy) scheme, it is important to ascertain which scheme can be applied. It is generally not possible to make use of two schemes simultaneously for the same investments.
Report
It is important to make this assessment in good time. The EIA, like the MIA, must be included in the income tax or corporation tax return for the year in which the final investment commitment was entered into. However, this is only permitted if the investment has been notified to the Netherlands Enterprise Agency (RVO). ‘In good time’ means within 3 months of entering into the final investment commitment. Where the business produces the asset itself, notification must, in principle, be made within 3 months of the end of the calendar quarter in which the production costs were incurred.