Partial Tax Relief
Where carbon tax will be charged at a rate of €0.0037 per kWh (ex VAT), will apply where gas is used:
In an installation that is covered by a greenhouse gas emissions permit issued by the Environmental Protection Agency (EPA)and for environmentally friendly heat and power cogeneration, other than micro-cogeneration. This relief applies where it is determined that the cogeneration meets the requirements for high-efficiency cogeneration by a competent authority as designated by the Minister for Finance. CER is the authority for the certification of High Efficiency CHP. Details of the certification process are published in “Certification Process for High Efficiency Combined Heat and Power Decision Paper” (CER./12/125) on CER’s website as follows: Certification Process for High Efficiency Combined Heat and Power . Matters relating to claims for (partial) exemptions from tax should be addressed to Revenue or Department of Finance.”
You can also claim the Accelerated Capital Allowance Click Here for more information.