The EIA was introduced by the Dutch Ministry of Economic Affairs and Climate (EZK) in 1997 and is currently administered by the Netherlands Enterprise Agency (RVO).
It allows companies to receive a tax deduction for investments included in the Energy List and resulting in substantial energy savings. Companies can deduct 45.5% of the investment costs from their taxable profit, on top of the usual depreciation.
The budget for the measure is 259 M€ in 2024, higher than the 249 M€ of 2023.
The eligible investments are listed in the annually revised Energy List. The 2024 Energy List is available at this link:
https://english.rvo.nl/sites/default/files/2024-02/Brochure-RVO-EIA-Energielijst-2024.pdf
If a specific investment is not on the Energy List, companies can report the investment under a generic code and include an energy-saving calculation to demonstrate it meets EIA standards.
The 2024 Energy List includes eligible investments specific for electric motors as follows:
For use in:
a. electric motor, designed for direct connection to the electricity grid
b. Ex eb electric motor, designed for direct connection to the electricity grid,
c. electric motor, designed for variable speed and not directly connected to the electricity grid
a. and consisting of:
2-, 4- or 6-pole electric motor with a nominal power greater than 200kW or 8-pole electric motor, which complies with the IE4 efficiency class measured in accordance with NEN-EN-IEC 60034-30-1: 2014;
b. and consisting of:
Ex eb electric motor, which complies with the IE3 efficiency class measured in accordance with NEN-EN-IEC 60034-30-1:2014;
c. and consisting of:
electric motor, which complies with the IE5 efficiency class in accordance with NVN-CLC-IEC/TS 60034-30-2:2021, electronic speed control, (optional) integrated gear unit (not being a worm gear reducer).
Synchronous motors (including DC motors) can be reported under category c.
In the Evaluation Report for the period 2017-2021, electric motors are not included in the top 10 assets for investment size (see below). The figures are not related to the industrial sector only.
In your opinion, does EIA criteria adequately tackle the issue of accelerated motor replacement in industry?
For further information: 2017-2021 Evaluation Report ( https://open.overheid.nl/documenten/ac468d61-94f5-4e1b-8545-30cf33a0f1cf/file)
Ivan / EU-MORE Team
