{"id":288,"date":"2016-01-04T12:39:45","date_gmt":"2016-01-04T11:39:45","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/milieulijst-2016-gepubliceerd\/"},"modified":"2026-03-03T10:32:37","modified_gmt":"2026-03-03T09:32:37","slug":"2016-environmental-list-published","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/milieulijst-2016-gepubliceerd\/","title":{"rendered":"2016 Environmental List published"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1671 size-large\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20160104_milieulijst_2016_VWGNijhof-1024x384.jpg\" alt=\"VWGNijhof Environmental List 2016\" width=\"1024\" height=\"384\" \/><\/p>\n<p>The 2016 Environmental List has been published. You can find the list on the website of the <a href=\"http:\/\/www.rvo.nl\/file\/brochure\/milieulijst-2016\" target=\"_blank\" rel=\"noopener\">Netherlands Enterprise Agency (RVO)<\/a>. Business owners who invest in the business assets included in the 2016 Environmental List in 2016 may claim an environmental investment allowance in their tax return (<em>MIA<\/em>) and\/or accelerated depreciation (<em>VAMIL<\/em>) claim. The budget for the MIA in 2016 is \u20ac97 million (2015: \u20ac93 million) and for the VAMIL \u20ac40 million (2015: \u20ac38 million). As soon as the budget is exceeded by the investments submitted under the schemes, the scheme in question will be closed (first come, first served).<\/p>\n<h4>MIA<\/h4>\n<p>The Environmental Investment Allowance (MIA) is a deduction from profit, which results in a lower amount of income tax or corporation tax being payable. Depending on the type of business asset in which the investment was made, the deduction amounts to 13.5%, 27% or 36% of the investment amount.<\/p>\n<h4>VAMIL<\/h4>\n<p>Of the purchase price of business assets (less the residual value) to which VAMIL may be applied, the business owner may depreciate 75% at a time of their choosing. The remaining 25% of the depreciation base must be depreciated in the usual way.<br \/>\nVAMIL does not offer any additional deduction from profits, but it does allow this portion of the depreciation costs to be adjusted in line with the level of profits.<\/p>\n<h4>Environmental List 2016<\/h4>\n<p>The 2016 Environmental List comprises three categories of business assets:<br \/>\n\u2013 MIA only;<br \/>\n\u2013 VAMIL only;<br \/>\n\u2013 both MIA and VAMIL:<br \/>\nwhereby the MIA is broken down into the percentages mentioned above.<\/p>\n<h4>Circular innovations<\/h4>\n<p>Both the MIA and the VAMIL schemes are designed to encourage businesses to invest in assets that deliver significant environmental benefits, entail additional costs and go beyond what is required by law.<br \/>\nThe 2016 Environmental List grants a higher MIA\/VAMIL benefit to circular innovations. Being a circular entrepreneur means using raw materials more sustainably and\/or reusing products.<\/p>\n<p>Under the Government\u2019s sustainable fuel strategy, plug-in hybrid vehicles are not included in the 2016 Environmental List. However, in 2016, investments in hydrogen cars or buses can be made under the MIA\/VAMIL schemes. New lorries running on natural gas or electricity are also eligible for these incentives.<\/p>","protected":false},"excerpt":{"rendered":"<p>De Milieulijst 2016 is gepubliceerd. U vindt de lijst op de website van de Rijksdienst voor Ondernemend Nederland (RVO). Ondernemers die in 2016 investeren in de in de Milieulijst 2016 opgenomen bedrijfsmiddelen, kunnen in hun belastingaangifte milieu-investeringsaftrek (MIA) en\/of vrije afschrijving (VAMIL) claimen. Het budget voor de MIA bedraagt in 2016 \u20ac 97 miljoen (2015: [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-288","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=288"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/288\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}