The environmental list and the energy list for 2023 have been published. For the business assets listed here, a claim can be made for the Environmental Investment Allowance (MIA)/Vamil or the Energy Investment Allowance (EIA).
Environmental List
The budget for the MIA for 2023 is €192 million (€49 million more than for 2022), and €25 million is available for the Vamil. Compared with the 2022 environmental list, 18 items of business equipment have been removed and 22 new items have been added. The specific items concerned are listed on pages 106 and 107 of the PDF version of the decision.
Energy list
The budget for the EIA for 2023 is €249 million (€100 million more than for 2022). A number of assets have also been removed from the energy list, mainly because the payback period has been significantly reduced due to high energy prices or because the assets have now become commonplace. A list of these assets can be found in the “item-by-item” section at the end of the decision.