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S.I. No. 341/2010 - Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 2) Order 2010.

S.I. No. 341/2010 - Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 2) Order 2010. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.

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  3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2010 S.I. No. 341/2010 - Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 2) Order 2010. S.I. No. 341/2010 - Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 2) Order 2010. AmendmentsLeasuithe Download PDF Íoslódáil PDF Notice of the making of this Statutory Instrument was published in “Iris Oifigiúil” of 16th July, 2010. I, EAMON RYAN, Minister for Communications, Energy and Natural Resources, in exercise of the powers conferred on me by section 285A (inserted by section 46 of the Finance Act 2008 (No. 3 of 2008)) of the Taxes Consolidation Act 1997 (No. 39 of 1997), with the approval of, and after consultation with, the Minister for Finance, hereby order as follows: 1.

(1)This Order may be cited as the Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 2) Order 2010.
(2)The collective citation, “the Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) Orders 2008, 2009 and 2010”, includes this Order.
  1. In this Order “Principal Order” means the Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) Order 2008 ( S.I. No. 399 of 2008 ).
  2. Schedule 1 of the Principal Order is amended by substituting the following for Part 1 of that Schedule: “Part 1 Category: Motors and Drives Technology: AC Induction Motors An AC Induction Motor is an asynchronous electric motor that meets high efficiency standards. High efficiency AC induction motors are typically designed and constructed in such a manner as to reduce load losses (copper losses, rotor and stray load losses) and standing losses which are independent of the load (iron core and windage & friction losses). They can be considered either as standalone motors or as part of other equipment. AC Induction Motor Eligibility Criteria: In order to be included on the ACA Specified List, an AC induction motor must meet all of the requirements set out below. Note: Supporting documentation that clearly demonstrates ACA compliance according to the conditions below will be required as part of the ACA checking process. Detailed information on the types of documents accepted can be found in the separate Supporting Documentation guidelines. No. Condition
  3. Must have a power rating of greater than or equal to 1.1 kW.
  4. Meet the efficiency requirements listed on Table
  5. according to IEC 60034-2 “Rotating Electrical machines — Standard methods for determining losses and efficiency from tests”, or scientific equivalent.
  6. All equipment and/or components must be CE-marked as required by the specific EU directive(s).
  7. Appropriate operating & maintenance manuals must be available to the end-user in order to optimise the achievement of any potential energy efficiency gains. Table 1 — Minimum Efficiency Criteria for Motors: Power (kW) 2 Pole 1 Efficiency % at Full load 4 Pole 2 Efficiency % at Full load Equivalent Classification 1.1 82.8 83.8 1.5 84.1 85.0 2.2 85.6 86.4 3 86.7 87.4 4 87.6 88.3 5.5 88.6 89.2 7.5 89.5 90.1 11 90.5 91.0 15 91.3 91.8 EFF1 18.5 91.8 92.2 22 92.2 92.6 30 92.9 93.2 37 93.3 93.6 45 93.7 93.9 55 94.0 94.2 75 94.6 94.7 90 95.0 95.0 110 95.4 95.4 132 95.6 95.6 IE3 160 95.8 95.8 200 96.0 96.0 370 96.0 96.0 400 96.0 96.0 > 400 96.0 96.0 See note 6 Notes: 1.Minimum efficiencies for 2 and 4 pole motors in the range 1.1kW to 90kW are equivalent to CEMEP EFF1 class. Motors in the range >90kW to 400 kW are as per the proposed IEC 60034-30 classification. 2.For motors with more than 4 poles, the minimum efficiency criteria for 4-pole motors above shall apply. 3.Motors must be tested in accordance with IEC 60034-
  8. 4.Where a particular motor size is not listed, the required minimum efficiency level for the next size up must be met. 5.IEC efficiency classification is currently in draft form. IE3 level is defined as Premium Efficiency 6.Testing for motors above 400 kW must be certified by a body qualified and approved to test to IEC 60034-2 classification or equivalent. There is currently no prescribed efficiency requirement which must be achieved for motors above 400 kW. However, the results of such certification must be to the reasonable satisfaction of Sustainable Energy Ireland. Sustainable Energy Ireland may have regard, in this respect, to the prescribed standards for smaller motors set out in Table 1, prevalent or proposed standards for motors of that type and size”.
  9. Schedule 1 of the Principal Order is amended by substituting the following for Part 2 of that Schedule: “Part 2 Category: Motors and Drives Technology: Variable Speed Drives A Variable Speed Drive (VSD) is specifically designed to drive an electric motor in a manner that rotates the motor’s drive shaft at a variable speed dictated by an external signal. Typically a Variable Speed Drive is a system that uses an external signal to control the rotational speed and torque of an electric motor by adjusting the frequency of the power supplied to the motor. VSD Eligibility Criteria: In order to be included on the ACA Specified list, a Variable Speed Drive must meet all of the requirements listed below. Note: Supporting documentation that clearly demonstrates ACA compliance according to the conditions below will be required as part of the ACA checking process. Detailed information on the types of documents accepted can be found in the separate Supporting Documentation guidelines. No. Condition
  10. Must be specifically designed to drive an electric motor in a manner that rotates the motor’s drive shaft at a variable speed dictated by an external signal.
  11. While in operation, the output from the VSD shall be able to be automatically matched to the changing motor load.
  12. Must be able use an appropriate external control signal to vary it’s output frequency between 50% (or less) and 100% (or more) of the frequency of the alternating current supply with reference to real-time load conditions.
  13. Functionality must be capable of being programmed by the user during the commissioning process without recourse to specialist equipment. In the event that specialist software is required it must be provided as part of the contract of sale.
  14. Must comply with, and have been tested according to, IEC 61800-3 “Adjustable Speed Electrical Power Drive Systems Part 3: EMC Requirements and Specific Test Methods”, or scientific equivalent.
  15. Appropriate operating & maintenance manuals must be available to the end-user in order to optimise the achievement of any potential energy efficiency gains.
  16. Training: For units above 15kW, appropriate training must be available to the end-user, such that the end user can run the system in an energy efficient manner. ”.
  17. Schedule 1 of the Principal Order is amended by substituting the following for Part 6 of that Schedule: “Part 6 Category: Information and Communications Technology (ICT) Technology: Rack Mounted Servers A Rack Mounted Server is a server computer which is designed to provide services and manage networked resources for client devices in a highly energy efficient manner. It is designed to function as a standalone server and is configured for installation in a central framework called a rack. Rack Mounted Servers typically contain amongst others such components as processors, integrated network controllers, memory, input/output (IO) ports, storage disks and power supplies. Rack Mounted Server Eligibility Criteria: In order to be included on the ACA Specified List, a Rack Mounted Server must meet all of the requirements set out below. Note: Supporting documentation that clearly demonstrates ACA compliance according to the conditions below will be required as part of the ACA checking process. Detailed information on the types of documents accepted can be found in the separate Supporting Documentation guidelines. No. Condition
  18. Marketed and sold as an enterprise Rack Mounted Server.
  19. Designed for, and listed as, supporting enterprise Server operating Systems and/or Hypervisors, and targeted to run user-installed enterprise applications.
  20. Be capable of remote power-down.
  21. Meet the relevant minimum performance to power ratios in Table
  23. Be supplied with a software management system which renders the server virtualisation capable. Table 1: Minimum server performance to power ratios Server application Minimum Ratio* Performance at low utilisation of less than or equal to 30%. > 700 Performance at moderate utilisation of greater than 30%, but less than 70%. > 1650 Performance at high utilisation of greater than or equal to 70%. > 2150 Note: Only the ratio calculation method detailed below can be used *Performance to Power Ratio: The ratio is based on the Standard Performance Evaluation Corporation (SPEC) industry standard benchmark performance test, SPECpower_ ssj
  24. Under this test the energy use of a server is tracked (plug power) while the server performs a defined sequence of operational tasks. Calculation method — Performance to power ratio: The metric required is calculated using the sum of outputs (Throughput per Watt of power) and power consumed at 10% utilisation intervals as shown overleaf: • Performance to power ratio measured at low utilisation = ssj_ ops(0%+10%+20%+30%) / power (0%+10%+20%+30%) • Performance to power ratio measured at moderate utilisation = ssj_ ops(40%+50%+60%) / power (40%+50%+60%) • Performance to power ratio measured at high utilisation = ssj_ ops(70%+80%+90%+100%) / power (70+80%+90%+100%) Where: • ssj_ ops = Workload at the specified utilisation level. • Power = Energy consumed in Watts at specified utilisation level”.
  25. Schedule 1 of the Principal Order is amended by substituting the following for Part 9 of that Schedule: “Part 9 Category: Refrigeration and Cooling Systems Technology: Chillers and Fluid Coolers Chillers and Fluid Coolers are defined as equipment that is designed to cool liquids by means of a free-cooler or refrigeration system that is packaged within a single factory assembled unit. Such equipment can also have a reverse cycle function to heat liquids. Chillers and Fluid Coolers equipment is considered to include the following: Packaged Chillers Packaged chillers generate chilled fluids that can be used to provide space cooling or process cooling. Reverse cycle packaged chillers are also able to heat fluids. Some air-cooled packaged chillers also incorporate free-cooling mechanisms that can be used to reduce the amount of electricity needed by the product to provide cooling at lower ambient temperatures. Package chillers cover the following types:
  26. Air-cooled packaged chillers, which include: a.Air-Cooled chillers that provide cooling only b.Air-cooled, reverse cycle, packaged chillers that provide both heating and cooling
  27. Water-cooled packaged chillers, which include: a.Water-cooled chillers that provide cooling only b.Water-cooled, reverse cycle, packaged chillers that provide both heating and cooling. Forced-Air Fluid Coolers Forced-Air Fluid Coolers are specifically designed to cool water or process liquid by means of a heat exchanger using ambient air. They can be used to reduce the load on refrigeration systems by transferring heat from the fluid by means of fan-induced air forced over a finned tube heat exchanger. They can be used (in suitable ambient conditions) as an alternative to or in parallel or series with Packaged Chillers as a free cooling system. Some forced-air fluid coolers can incorporate a total-loss water spray system to generate an adiabatic effect to increase cooling efficiency and performance. Mechanical-Draught Cooling Towers Forced and induced Mechanical-Draught Cooling Towers are wet evaporative systems which transfer heat from water-cooled Packaged Chillers or a process by means of fan-induced air circulation over a wetter surface. They can be used (in suitable ambient conditions) as an alternative to or in parallel or series with Packaged Chillers as a free cooling system. Eligibility Criteria Overview In order to be included on the ACA Specified List, the specific Chiller and Fluid Cooler equipment must meet all of the relevant requirements set out below. Note: Supporting documentation that clearly demonstrates ACA compliance according to the conditions below will be required as part of the ACA checking process. Detailed information on the types of documents accepted can be found in the separate Supporting Documentation guidelines. General Eligibility Criteria (Applicable to all ICT Heat Rejection equipment) No. Condition
  28. All equipment and/or components must be CE marked as required by the specific EU directive(s).
  29. Each system must include the following optimisation functions:• Optimise operating parameters to match changes in load requirements•Where applicable, be capable of communicating with other control and cooling equipment for the purposes of free cooling
  30. All forced-air heat exchangers (i.e. air-cooled condensers for packaged chillers and forced-air fluid coolers) must: • have a fin spacing of no less than 2mm • have the facility for full coil cleaning from the air-outlet side •where a protective coating (e.g. vinyl) option is offered have the performance values corrected for the de-rating effect of the protective coating. Chiller Package — specific eligibility criteria (To be met in addition to the general eligibility criteria) No. Condition
  31. Meet the cooling performance criteria for the applicable Thermal Load Capacity, measured by the Energy Efficiency Ratio (EER) of the unit at 100% (full) load capacity, as indicated in Table
  32. and the European Seasonal Energy Efficiency Ratio (ESEER), as indicated in Table
  34. Air cooled EER values must be obtained according to the test procedure EN14511 and standard rating conditions EN14511-2 Table 10 “Standard rating conditions, Water”, or scientific equivalent, as follows: •Outdoor Unit — Water entering 12 o C, leaving 7 o C •Outdoor Unit — Air entering 35 o C Dry Bulb
  35. Water cooled EER values must be obtained according to the test procedure EN14511 and standard rating conditions EN14511-2 Table 8, or scientific equivalent, as follows: •Outdoor Unit — Chilled Water Side — Water entering 12 o C, leaving 7 o C •Outdoor Unit — Heat Rejection Side — Water entering 30 o C, leaving 35 o C
  36. ESEER values must be according to the test procedure EN14511, or scientific equivalent, and the rating conditions as indicated in Table 2, to follow.
  37. Where applicable, the heating COP values must be obtained according to the test procedure EN14511 and standard rating conditions — EN14511-2 Table 9, outdoor air, for air-cooled chillers and EN14511-2 Table 7, water, for water-cooled chillers. Forced-Air Fluid Coolers — specific Eligibility Criteria (To be met in addition to the general eligibility criteria) No. Condition
  38. Must incorporate: •a heat exchanger designed to cool water or other process liquids. •a fan which forces air over the heat exchanger. •a series of control valves (or ‘by-pass mechanism’) that re-direct the water or other process liquid around the pre-cooler in response to a control signal. •a controller that operates the by-pass mechanism and controls the fan at times when the ambient air temperature is higher than the water/process liquid inlet temperature.
  39. Must have a minimum energy efficiency rating (EER) that is greater than or equal to 2.90 across the range of operating conditions where it is designed to provide cooling. (where EER = net cooling capacity (kW) / effective power input (kW)) Mechanical Draught Cooling Towers — specific Eligibility Criteria (To be met in addition to the general eligibility criteria) No. Condition
  40. Must incorporate a mechanism that continually wets the surface of the fill pack and must include a water pump and a water storage tank. Table 1: Minimum cooling performance values Type Thermal Load Capacity (kW) EER ESEER Air-Cooled Chiller Package 100 to 1500 2.7 4.25 Water-Cooled Chiller Package 100 to 3500 4.65 6.55 Notes: Energy Efficiency Ratio (EER) is calculated as follows: EER = Net rejection capacity (kW) / Effective power input (kW) in cooling mode European Seasonal Energy Efficiency Ratio (ESEER) is calculated as follows: ESEER = A*EER100% + B*EER75% + C*EER50% + D*EER25% With the following weighting coefficients: A = 0.03; B = 0.33; C = 0.41; D = 0.23 Table 2: ESEER test conditions Part Load Ratio Air temperature (°C) Water temperature (°C) Weighting coefficients 100 35 30 3 % 75 30 26 33 % 50 25 22 41 % 25 20 18 23 % ”.
  41. Schedule 1 of the Principal Order is amended by substituting the following for Part 14 of that Schedule: “Part 14 Category: Heating and Electricity Provision Technology: Wind Turbine Systems A Wind Turbine System is defined as advanced equipment which converts the winds kinetic energy into rotary mechanical energy, which is then used for electricity generation primarily for on-site use. It typically consists of the turbine, supporting structure, electrical management and/or control systems and energy storage systems Wind Turbine Systems are considered to include the following: Wind turbine A wind turbine typically consists of the turbine and supporting structure, the primary element of the wind turbine system, but may also include control and energy storage systems. Inverters An inverter for a wind turbine system is an electrical device that is used to convert a wind turbine’s electrical output to one that is compatible for connection to the grid or a site’s mains electrical supply. Wind Turbine System Eligibility Criteria: In order to be included on the ACA Specified list, a Wind Turbine System must meet all of the relevant requirements listed below. Note: Supporting documentation that clearly demonstrates ACA compliance according to the conditions below will be required as part of the ACA checking process. Detailed information on the types of documents accepted can be found in the separate Supporting Documentation guidelines. General Eligibility Criteria (Applicable to all wind turbine system equipment) No. Condition
  42. All equipment and/or components must be CE marked as required by the specific EU directive(s). Wind Turbine — Specific Eligibility Criteria (To be met in addition to the general eligibility criteria) No. Condition
  43. Must have a rating of greater than 5kW
  44. The wind turbine must comply with, and have been tested according to, the appropriate European standard(s), or scientific equivalent, applicable to its size and type.
  45. Appropriate operating and maintenance manuals must be available for the end-user as part of the main contract of sale in order to optimise the achievement of any potential efficiency improvements. Inverter — Specific Eligibility Criteria (To be met in addition to the general eligibility criteria) No. Condition
  46. Must be at least 90% efficient and comply with the appropriate European standard(s), or scientific equivalent, applicable to the connection interface type.
  47. Schedule 1 of the Principal Order is amended by substituting the following for Part 15 of that Schedule: “Part 15 Category: Heating and Electricity Provision Technology: Boiler and Water Heaters Boilers and Water Heaters are defined as advanced equipment which provides heating and/or hot water primarily for on-site use. Hot Water Generation equipment is considered to include the following: Instantaneous gas fired water heaters Instantaneous gas fired water heaters combust fuel to provide hot water on demand, whereby the water used is heated directly by the unit. They also have the facility to recover heat from the flue gases to maximise the heat output. Boilers Boilers combust fuel to provide heating through a closed loop hot water system delivery medium. Such boilers can also indirectly heat water for on-site use. The equipment consists of the boiler and/or burner. Eligibility Criteria Overview In order to be included on the ACA Specified List, the specific boiler and hot water heater equipment must meet all of the relevant requirements set out below. Note: Supporting documentation that clearly demonstrates ACA compliance according to the conditions below will be required as part of the ACA checking process. Detailed information on the types of documents accepted can be found in the separate Supporting Documentation guidelines. General Eligibility Criteria (Applicable to all boiler and hot water heater equipment) No. Condition
  48. Condensing only.
  49. All equipment and/or components must be CE marked as required by the specific EU directive(s). Hot Water Heater — specific Eligibility Criteria (To be met in addition to the general eligibility criteria) No. Condition
  50. Net Thermal Efficiency tested at full load:•Storage & non-storage instantaneous types must be 102% •Non storage circulator types must be 93%
  51. •Gas condensing water heaters must comply with all the requirements in the standard EN 89 “Gas-fired storage water heaters for the production of domestic hot water”, or scientific equivalent. •Gas condensing water heaters with atmospheric burners must comply with EN 26/A1 “ Gas-fired instantaneous water heaters for sanitary uses production, fitted with atmospheric burners (Including Corrigendum 1998)”, or scientific equivalent.
  52. Modulating output — non-storage types must have the capability to vary their hot water output in response to changes in water demand, without initiating a purge cycle.
  53. Balanced flue on units with a rated output less than 70kW. Boiler — specific Eligibility Criteria (To be met in addition to the general eligibility criteria) No. Condition
  54. Boilers or Boilers >70kW rated output Net Thermal Efficiency 93% (To be calculated as per — UK DTI Efficiency Requirements for Hot-water Boilers, Oct 1995)
  55. Must be tested in accordance with BS 845: Part 1 ‘Methods for assessing thermal performance of boilers for steam, hot water and high temperature heat transfer fluids — Part 1 Concise Procedure’, or scientific equivalent. and •Oil boilers must be tested in accordance with EN 304 “Heating boilers — Test code for heating boiler for atomising oil burners”, or scientific equivalent. •Oil & gas shell boilers must comply with the acceptance tests set out in EN 12953-11 “Shell Boilers — Part 11: Acceptance tests”, or scientific equivalent. •Oil & gas water tube boilers must comply with the acceptance tests set out in EN 12952-15 “Water-tube boilers and auxiliary installations. Acceptance tests”, or scientific equivalent. •Combination boilers must also comply with “EN 625-Gas-fired central heating boilers —Specific requirements for the domestic hot water operation of combination boilers of nominal heat input not exceeding 70 kW”, or scientific equivalent.
  56. Incorporated burners must have microprocessor based controls that are capable of continuously modulating burner output in response to measured temperature or pressure values over a turn-down ratio as appropriate below: •Gas ( 1,200kW): 4 to 1•Oil ( 1,200kW): 2.5 to 1 •Gas or dual fuel ( •Oil ( Note: Turn-down ratio is a measure of the range within which the burner can be adjusted. Turn down of 4 to 1 indicates adjustment in the range 25% to 100%.
  57. Standing losses — 2% or less of boiler rated output. ”.
  58. Schedule 1 of the Principal Order is amended by substituting the following for Part 18 of that Schedule: “Part 18 Category: Heating and Electricity Provision Technology: Photovoltaic Systems A Photovoltaic (PV) System is defined as advanced equipment which efficiently converts solar energy into electrical energy primarily for on-site use. It typically consists of a photovoltaic module, supporting structure, electrical management systems, control systems and energy storage systems Photovoltaic Systems are considered to include the following: Photovoltaic module A photovoltaic module typically consists of the module and supporting structure, the primary element of the photovoltaic system, but may also include control systems (e.g. tracking mechanism and solar concentrator) and energy storage systems. Inverters An inverter for a photovoltaic system is an electrical device that is used to convert a photovoltaic’s electrical output to one that is compatible for connection to the grid or a site’s mains electrical supply. Photovoltaic System Eligibility Criteria In order to be included on the ACA Specified List, a Photovoltaic System must meet all of the relevant requirements set out below. Note: Supporting documentation that clearly demonstrates ACA compliance according to the conditions below will be required as part of the ACA checking process. Detailed information on the types of documents accepted can be found in the separate Supporting Documentation guidelines. General Eligibility Criteria (Applicable to all photovoltaic system equipment) No. Condition
  59. All equipment and/or components must be CE marked as required by the specific EU directive(s). Photovoltaic module — Specific Eligibility Criteria (To be met in addition to the general eligibility criteria) No. Condition
  60. Photovoltaic modules must comply with the relevant standards (design qualification and type approval), or scientific equivalent, and outputs specified in Table 1.(Photovoltaic module output per m 2 must be quoted in terms of Standard Test Conditions: Irradiance of 1000W/m 2 ; spectrum AM 1.5G; cell temperature 25 0 C)
  61. Appropriate operating and maintenance manuals must be available for the end-user as part of the main contract of sale in order to optimise the achievement of any potential efficiency improvements. Inverter — Specific Eligibility Criteria (To be met in addition to the general eligibility criteria) No. Condition
  62. Must be at least 90% efficient and comply with the appropriate European standard(s), or scientific equivalent, applicable to the connection interface type. Table 1 — Minimum photovoltaic module outputs Type Standard Minimum Peak Watt (Wp ) output per m2 Crystalline silicon EN 61215 110 Thin-film EN 61646 30 ”.
  63. Schedule 1 of the Principal Order is amended by substituting the following for Part 23 of that Schedule: “Part 23 Category: Process and Heating, Ventilation and Air-conditioning (HVAC) Control Systems Technology: Heat Exchangers Heat Exchangers are equipment which is specifically designed to allow the efficient transfer of energy from one liquid or gas stream to another, in both heating and cooling applications. Heat Exchanger equipment is considered to include the following: Run-around Coil heat exchangers A Run-around Coil heat exchanger transfers energy from an exhaust air stream to a supply air stream via an energy transfer medium circuit (usually water) connecting the two energy streams. Liquid-to-liquid Plate heat exchangers Liquid-to-liquid plate heat exchangers comprise of a series of formed plates through which liquid streams are channeled in alternate flows. Energy is transferred between an exhaust and supply liquid stream via the exchangers and an energy transfer circuit. Air-to-air Plate heat exchangers Air-to-air plate heat exchangers comprise of a series of formed plates through which air streams are channeled in alternate flows. Energy is transferred between an exhaust and supply airstream via the exchangers and an energy transfer circuit. Thermal Wheel heat exchangers Thermal wheel heat exchangers are installed where the exhaust air stream is directly adjacent to the supply air stream. The wheel rotates slowly on an axis perpendicular to air flow. The rotation of the wheel transfers energy between the two streams. Eligibility Criteria Overview In order to be included on the ACA specified list, the specific heat exchanger equipment must satisfy all of the relevant requirements set out below. Note: Supporting documentation that clearly demonstrates ACA compliance according to the conditions below will be required as part of the ACA checking process. Detailed information on the types of documents accepted can be found in the separate Supporting Documentation guidelines. General Heat Exchanger Eligibility Criteria (Applicable to all heat exchanger equipment) No. Condition
  64. All equipment and/or components must be CE marked as required by the specific EU directive(s).
  65. All required performance values must be tested according to: •EN305 “Heat exchangers. Definitions of performance of heat exchangers and the general test procedure for establishing performance of all heat exchangers” •EN 306 “Heat exchangers. Methods of measuring the parameters necessary for establishing the performance”,or scientific equivalent. Run-around heat exchangers — specific Eligibility Criteria (To be met in addition to the general eligibility criteria) No. Condition
  66. A heat transfer efficiency greater than or equal to 50% during maximum capacity operation
  67. A maximum air side pressure drop across an individual heat exchanger coil of 100 Pa.
  68. A maximum water side pressure drop across an individual heat exchanger coil of 25 kPa Liquid-to-liquid Plate Heat exchangers — specific Eligibility Criteria (To be met in addition to the general eligibility criteria) No. Condition
  69. A ratio of internal heat exchanging surface area to maximum operating volume greater than
  70. (m 2 /m 3 > 200).
  71. A heat transfer efficiency greater than or equal to 85% during maximum capacity operation. Air-to-air Plate Heat exchangers — specific Eligibility Criteria (To be met in addition to the general eligibility criteria) No. Condition
  72. A heat transfer efficiency greater than or equal to 50% during maximum capacity operation.
  73. A maximum pressure drop across the heat exchanger of 250 Pa Thermal Wheel heat exchangers — specific Eligibility Criteria (To be met in addition to the general eligibility criteria) No. Condition
  74. A heat transfer efficiency greater than or equal to 70% during maximum capacity operation
  75. A maximum pressure drop across the heat exchanger component of 200 Pa. ”.
  76. Part 2 of Schedule 2 of the Principal Order is amended by inserting the following: “ Aca Code Product Code Product Name Short Description Manufacturer VSD31443 132F0001 VLT Micro Drive FC-051 (0.18 kW 1-Phase) Single-phase General Purpose Variable Speed Drive Danfoss VSD31444 132F0002 VLT Micro Drive FC-051 (0.37 kW 1-Phase) Single-phase General Purpose Variable Speed Drive Danfoss VSD31445 132F0003 VLT Micro Drive FC-051 (0.75 kW 1-Phase) Single-phase General Purpose Variable Speed Drive Danfoss VSD31446 132F0005 VLT Micro Drive FC-051 (1.5 kW 1-Phase) Single-phase General Purpose Variable Speed Drive Danfoss VSD31447 132F0007 VLT Micro Drive FC-051 (2.2 kW 1-Phase) Single-phase General Purpose Variable Speed Drive Danfoss VSD31448 132F0017 VLT Micro Drive FC-051 (0.37 kW 3-Phase) 3-Phase General Purpose Variable Speed Drive Danfoss VSD31449 132F0018 VLT Micro Drive FC-051 (0.75 kW 3-Phase) 3-Phase General Purpose Variable Speed Drive Danfoss VSD31450 132F0020 VLT Micro Drive FC-051 (1.5 kW 3-Phase) 3-Phase General Purpose Variable Speed Drive Danfoss VSD31451 132F0022 VLT Micro Drive FC-051 (2.2 kW 3-Phase) 3-Phase General Purpose Variable Speed Drive Danfoss VSD31452 132F0024 VLT Micro Drive FC-051 (3.0 kW 3-Phase) 3-Phase General Purpose Variable Speed Drive Danfoss VSD31453 132F0026 VLT Micro Drive FC-051 (4.0 kW 3-Phase) 3-Phase General Purpose Variable Speed Drive Danfoss VSD31454 132F0028 VLT Micro Drive FC-051 (5.5 kW 3-Phase) 3-Phase General Purpose Variable Speed Drive Danfoss VSD31455 132F0030 VLT Micro Drive FC-051 (7.5 kW 3-Phase) 3-Phase General Purpose Variable Speed Drive Danfoss VSD31456 132F0058 VLT Micro Drive FC-051 (11 kW 3-Phase) 3-Phase General Purpose Variable Speed Drive Danfoss VSD31457 132F0059 VLT Micro Drive FC-051 (15 kW 3-Phase) 3-Phase General Purpose Variable Speed Drive Danfoss VSD31458 132F0060 VLT Micro Drive FC-051 (18.5 kW 3-Phase) 3-Phase General Purpose Variable Speed Drive Danfoss VSD31459 132F0061 VLT Micro Drive FC-051 (22 kW 3-Phase) 3-Phase General Purpose Variable Speed Drive Danfoss ”.
  77. Part 3 of Schedule 2 of the Principal Order is amended by inserting the following: “ Aca Code Product Code Product Name Short Description Manufacturer LIG31543 IG4658.35 iGuzzini Pixel Plus Pixel 4658 35w Round metal Halide recessed adjustable luminaire 35w spot optic iGuzzini LIG31544 IG4658.70 iGuzzini Pixel Plus Pixel 4658 70w Round metal Halide recessed adjustable luminaire 70w spot optic iGuzzini LIG31545 IG4658.150 iGuzzini Pixel Plus Pixel 4658 150w Round metal Halide recessed adjustable luminaire 150w spot optic iGuzzini LIG31546 IGM185.35 iGuzzini Pixel Plus Pixel M185 35w Round metal Halide recessed adjustable luminaire 35w spot optic iGuzzini LIG31547 IGM185.70 iGuzzini Pixel Plus Pixel M185 70w Round metal Halide recessed adjustable luminaire 70w spot optic iGuzzini LIG31548 IGM186.35 iGuzzini Pixel Plus Pixel M186 35w Round metal Halide recessed adjustable luminaire 35w flood optic iGuzzini LIG31549 IGM186.70 iGuzzini Pixel Plus Pixel M186 70w Round metal Halide recessed adjustable luminaire 70w flood optic iGuzzini LIG31550 IGM187.35 iGuzzini Pixel Plus Pixel M187 35w Round metal Halide recessed adjustable luminaire 35w flood optic iGuzzini LIG31551 IGM187.70 iGuzzini Pixel Plus Pixel M187 70w Metal Halide recessed adjustable luminaire 70w flood optic iGuzzini LIG31552 IGM188.35 iGuzzini Frame Discharge M188 35w. Round Metal Halide recessed adjustable luminaire 35w spot optic c/w 1 optical assembly iGuzzini LIG31553 IGM188.70 iGuzzini Frame Discharge M188 70w. Round Metal Halide recessed adjustable luminaire 70w spot optic c/w 1 optical assembly iGuzzini LIG31554 IGM189.35 iGuzzini Frame Discharge M189 35w. Round Metal Halide recessed adjustable luminaire 35w flood optic c/w 1 optical assembly iGuzzini LIG31555 IGM189.70 iGuzzini Frame Discharge M189 70w. Round Metal Halide recessed adjustable luminaire 70w flood optic c/w 1 optical assembly iGuzzini LIG31556 IGM190.35 iGuzzini Frame Discharge M190 35w. Square Metal Halide recessed adjustable luminaire 35w spot optic c/w 1 optical assembly iGuzzini LIG31557 IGM190.70 iGuzzini Frame Discharge M190 70w. Square Metal Halide recessed adjustable luminaire 70w spot optic c/w 1 optical assembly iGuzzini LIG31558 IGM191.35 iGuzzini Frame Discharge M191 35w. Square Metal Halide recessed adjustable luminaire 35w flood optic c/w 1 optical assembly iGuzzini LIG31559 IGM191.70 iGuzzini Frame Discharge M191 70w. Square Metal Halide recessed adjustable luminaire 70w flood optic c/w 1 optical assembly iGuzzini LIG31560 IGM206.35 iGuzzini Deep Minimal M206 35w. Square Metal Halide recessed adjustable luminaire 35w spot optic c/w 1 optical assembly iGuzzini LIG31561 IGM206.70 iGuzzini Deep Minimal M206 70w. Square Metal Halide recessed adjustable luminaire 70w spot optic c/w 1 optical assembly iGuzzini LIG31562 IGM207.35 iGuzzini Deep Minimal M207 35w. Square Metal Halide recessed adjustable luminaire 35w flood optic c/w 1 optical assembly iGuzzini LIG31563 IGM207.70 iGuzzini Deep Minimal M207 70w. Square Metal Halide recessed adjustable luminaire 70w flood optic c/w 1 optical assembly iGuzzini LIG31564 IG6757.70 iGuzzini Rib 6757 70w Small body high bay suspension luminaire with aluminium reflector 70w Metal Halide iGuzzini LIG31565 IG6758.150 iGuzzini Rib 6758 150 Small body high bay suspension luminaire with aluminium reflector 150w Metal Halide iGuzzini LIG31566 IGM220.35 iGuzzini Lumen M220 35w Mains voltage large body 35w Metal Halide spot optic spotlight c/w electronic control gear iGuzzini LIG31567 IGM221.35 iGuzzini Lumen M221 35w Mains voltage large body 35w Metal Halide flood optic spotlight c/w electronic control gear iGuzzini LIG31568 IG6387.70 iGuzzini Lumen 6387 70w Mains voltage large body 70w Metal Halide spot optic spotlight c/w electronic control gear iGuzzini LIG31569 IGM223.70 iGuzzini Lumen M223 70w Mains voltage large body 70w Metal Halide flood optic spotlight c/w electronic control gear iGuzzini LIG31570 IG3936.150 iGuzzini Sistema Easy MH-HAL 3936 150w Square professional recessed luminaire 150 Metal Halide flood optic iGuzzini LIG31571 IGM216.35 iGuzzini Metro M216 35w Mains voltage spotlight 35w Metal Halide spot optic c/w electronic control gear iGuzzini LIG31572 IGM217.35 iGuzzini Metro M217 35w Mains voltage spotlight 35w Metal Halide flood optic c/w electronic control gear iGuzzini LIG31573 IGM218.70 iGuzzini Metro M218 70w Mains voltage spotlight 70w Metal Halide spot optic c/w electronic control gear iGuzzini LIG31574 IGM219.70 iGuzzini Metro M219 70w Mains voltage spotlight 70w Metal Halide flood optic c/w electronic control gear iGuzzini LIG31575 IG6279.214 iGuzzini Sistema Easy FL 6279 2x14w Square professional recessed luminaire 2x14w PLR c/w electronic control gear iGuzzini LIG31576 IG6279.217 iGuzzini Sistema Easy FL 6279 2x17w Square professional recessed luminaire 2x17w PLR c/w electronic control gear iGuzzini LIG31577 IG3869.32 iGuzzini Sistema Easy FL 3869 32w Square professional recessed luminaire 32w Compact Flourscent c/w electronic control gear iGuzzini LIG31578 IG3304.226 iGuzzini Sistema Easy FL 3304 2x26w Round professional recessed luminaire 2x26w Compact Flourscent c/w electronic control gear iGuzzini LIG31579 IG3305.32 iGuzzini Sistema Easy FL 3305 32w Round professional recessed luminaire 32w Compact Flourscent c/w electronic control gear iGuzzini LIG31580 IG3347.32 iGuzzini Sistema Easy FL 3347 32w Round professional recessed luminaire 32w Compact Flourscent c/w DALI control gear iGuzzini LIG31581 IG3595.42 iGuzzini Sistema Easy FL 3595 42w Round professional recessed luminaire 42w Compact Flourscent c/w electronic control gear iGuzzini LIG31582 IG6276.214 iGuzzini Sistema Easy FL 6276 2x14w Round professional recessed luminaire 2x14w PLR c/w electronic control gear iGuzzini LIG31583 IG6276.217 iGuzzini Sistema Easy FL 6276 2x17w Round professional recessed luminaire 2x17w PLR c/w electronic control gear iGuzzini LIG31491 3f-128 3f Filippi 1x28 corrosion proof 4ft 3F filippi LIG31492 3f-228 3f filippi 2x28w T5,corrosion proof 3F Filippi S.p.A. LIG31494 22.Relax T5 PAR-V2 MIR04 A1 L1 4x14 22Relax Recessed luminaire 600x600mm OMS spol. s.r.o LIG31495 24.Relax T5 PAR-V2 MIR04 A2 L1 3x14 24Relax Recessed luminaire 1200x200mm OMS spol. s.r.o LIG29350 5711 3F Linda Inox 2x35 T5 HF_ Fluorescent polycarbonate luminaire IP65 3F Filippi S.p.A. LIG29351 5712 3F Linda Inox 2x49 T5 HF Fluorescent polycarbonate luminaire IP65 3F Filippi S.p.A. LIG29352 5769 3F Linda Inox 1x35 T5 HF Fluorescent polycarbonate luminaire IP65 3F Filippi S.p.A. LIG29353 5772 3F Linda Inox 2x35 T5 HF Fluorescent polycarbonate luminaire IP65 3F Filippi S.p.A. LIG29354 5705 3F Linda Inox 1x49 T5 HF Fluorescent polycarbonate luminaire IP65 3F Filippi S.p.A. LIG30380 70416598 70416598 Tecton 1/49W T16 WH — Reflector: Tecton RGL 35/49/80W WH Zumtobel Lighting LIG30381 70416598E 70416598E Tecton 1/49W T16 WH — Reflector: Tecton RGL 35/49/80W WH: With Emergency Zumtobel Lighting LIG30382 70416599 70416599 Tecton 2/49W T16 WH — Reflector: Tecton RGL 35/49/80W WH Zumtobel Lighting LIG30383 70416599E 70416599E Tecton 2/49W T16 WH — Reflector: Tecton RGL 35/49/80W WH: With Emergency Zumtobel Lighting LIG30384 70416600 70416600 Tecton 1/24W T16 WH: — Reflector: Tecton RGL 14/24W WH Zumtobel Lighting LIG30793 5LD17771JUM02192 Avion Continuous (A) 1x54w T16 Dir/Ind BAP65 HFG Suspended Avion Siteco Limited LIG31202 Alto 500 N13 Alto 500 Range Alto 500 is a Linear LED Fixture suitable for horizontal merchandising cases in frozen, chilled & ambient environments. It has been designed to be OEM factory fitted or retrofitted on site. Nualight LIG31793 900380C314HF 900 Series 3x14w T5 modular Astra Technical Lighting ”.
  78. Part 4 of Schedule 2 of the Principal Order is amended by inserting the following: “ Aca Code Product Code Product Name Short Description Manufacturer LCO29342 Flex 7 Flex 7 System Presence & Daylight Sensors and Controllers Flex Connectors Ltd LCO30306 DIN-INT-CI-08 eDIN input/output module An eight channel adaptable input/output which can be configured to accept 0-10v, DSI or switched contact as inputs or provide 0-10v, DSI or DMX outputs Mode Lighting Ltd. LCO31510 OL35-A10300-380 LEC Lighting Energy Controller Power Electronics Systems ”.
  79. Part 5 of Schedule 2 of the Principal Order is amended by inserting the following: “ Aca Code Product Code Product Name Short Description Manufacturer BEM31181 G2 — 800902 G3T — 800906 Multilog Data Collector The Multilog loggers collect and store HH kWh data from gas, electricity & water pulse output meters the Controller Software extracts the data allowing energy usage to be monitored and controlled. Megacon AB BEM31475 Vertoda The Vertoda Framework Vertoda is an open source software framework that captures and secures smart meter and wireless sensor data. Vertoda ”.
  80. Part 6 of Schedule 2 of the Principal Order is amended by inserting the following: “ Aca Code Product Code Product Name Short Description Manufacturer ESE31535 R610 X5670 PowerEdge R610 X5670 12 Dimms, 6x2.5” HP HDDs, 2 PCI, 4 LOM, HP RPS, rdnt Cooling, iDRAC6-Express. Intel X5670 processor Dell ESE31536 R710 X5670 PowerEdge R710 X5670 18 Dimms, 6x3.5” or 8x2.5” HP HDDs, 4 PCI (x16 support), 4 LOM, HP RPS, HP rdnt cooling, iDRAC6-Express, Intel X5670 processor Dell ESE31537 R815 AMD6714 PowerEdge R815 AMD6714 4S socket, 2U AMD server 32 DIMMs, 6 HDDs, 4 LOM, 6 PCIe + 1 storage, AMD 6714 processor Dell ESE31538 R910 X7560 PowerEdge R910 X7560 4S, 4U Rack, 64 DIMMS, 16 HDDs, 10 PCI, 4 LOMS (2 x 10GB), Intel X7560 processor Dell ESE31664 DL385 G7 6174 DL385 G7 6174 ProLiant DL385 G7 (2.2GHz, AMD Opteron 6174) Rack Server Hewlett-Packard Ireland Ltd ESE31665 DL170h G6 5530 DL170h G6 5530 ProLiant DL170h G6 (2.4 GHz, Intel Xeon L5530) Rack Server Hewlett-Packard Ireland Ltd ESE31666 SL2x170z G6 5530 SL2x170z G6 5530 ProLiant SL2x170z G6 (2.4 GHz, Intel Xeon L5530) Rack Server Hewlett-Packard Ireland Ltd ESE31667 DL360 G6 5530 DL360 G6 5530 ProLiant DL360 G6 (2.40GHz, Intel Xeon L5530 processor) Rack Server Hewlett-Packard Ireland Ltd ”.
  81. Part 7 of Schedule 2 of the Principal Order is amended by inserting the following: “ Aca Code Product Code Product Name Short Description Manufacturer EST31436 NS-960 EMC Celerra NS-960 EMC Celerra NS-120 Unified Storage EMC INFORMATION SYSTEMS INTERNATIONAL EST31437 NS-480 EMC Celerra NS-480 Unified Storage EMC Celerra NS-480 Unified Storage EMC INFORMATION SYSTEMS INTERNATIONAL EST31438 NS-120 EMC Celerra NS-120 EMC Celerra NS-120 Unified Storage EMC INFORMATION SYSTEMS INTERNATIONAL EST31439 NX4 EMC Celerra NX4 EMC Celerra NX4 Unified Storage EMC INFORMATION SYSTEMS INTERNATIONAL ”.
  82. Part 10 of Schedule 2 of the Principal Order is amended by inserting the following: “ Aca Code Product Code Product Name Short Description Manufacturer CDC25193 FMP20e.48G Hybrid Power DC System On or Off grid AC harnessed with deep cyclic batteries, together with Solar and/or Wind energy inputs for reliable energy supply Power-One ”.
  83. Part 11 of Schedule 2 of the Principal Order is amended by inserting the following: “ Aca Code Product Code Product Name Short Description Manufacturer PMA31979 PM3004V-401 Avocent Power Management Distibution Units PM3004-401 Avocent PM 3000 PDU 0U Vertical 3-ph 16A 380/400/415v with IEC 309 16A, 21 C13 & 3 C19 ports Avocent International PMA31980 PM3005-406 Avocent Power Management Distibution Units PM3005-406 Avocent PM 3000 PDU 0U Vertical 3-ph 32A 380/400/415V with IEC 309 32A, 21 C13 & 3 C19 ports Avocent International PMA31981 PM3011V-401 Avocent PM 3000 PDU 0U Vertical 1-ph 32A 220/230/240V with IEC 309, 20 C13 ports PM3011V-401 Avocent PM 3000 PDU 0U Vertical 1-ph 32A 220/230/240V with IEC 309, 20 C13 ports Avocent International PMA31983 PM3003H-401 Avocent PM 3000 PDU 1U Horizontal 1-ph 32A 220/230/240V, fixed cord with IEC 309 32A, 3 C19 ports PM3003H-401 Avocent PM 3000 PDU 1U Horizontal 1-ph 32A 220/230/240V, fixed cord with IEC 309 32A, 3 C19 ports Avocent International PMA31984 PM3005H-406 Avocent PM 3000 PDU 1U Horizontal 3-ph 32A 380/400/415V with IEC 309 32A, 6 C19 ports PM3005H-406 Avocent PM 3000 PDU 1U Horizontal 3-ph 32A 380/400/415V with IEC 309 32A, 6 C19 ports Avocent International PMA31985 PM3008H-401 Avocent PM 3000 PDU 1U Horizontal 1-ph 32A 220/230/240V with IEC 309, 10 C13 ports PM3008H-401 Avocent PM 3000 PDU 1U Horizontal 1-ph 32A 220/230/240V with IEC 309, 10 C13 ports Avocent International ”.
  84. Part 13 of Schedule 2 of the Principal Order is amended by inserting the following: “ Aca Code Product Code Product Name Short Description Manufacturer CGE31662 NG315K PSE NG315K CHP Packaged Cogeneration unit with 315 kWe output Cummins Power ”.
  85. Part 18 of Schedule 2 of the Principal Order is amended by inserting the following: “ Aca Code Product Code Product Name Short Description Manufacturer PSY31182 PV-Module SCHOTT ASI 95, 95 Wp SCHOTT ASI 95 thin film PV panel SCHOTT Solar AG PSY31183 PV Module SCHOTT ASI 97, 97Wp SCHOTT ASI 97 thin film PV panel SCHOTT Solar AG PSY31184 PV Module SCHOTT ASI 103, 103Wp SCHOTT ASI 103 thin film PV panel SCHOTT Solar AG PSY31185 PV Module SCHOTT POLY 170, 170Wp SCHOTT POLY 170 Crystalline silicone PV panel SCHOTT Solar AG PSY31186 PV Module SCHOTT POLY 175, 175Wp SCHOTT POLY 175 Crystalline silicone PV module SCHOTT Solar AG PSY31187 PV Module SCHOTT POLY 180, 180Wp SCHOTT POLY 180 Crystalline silicone PV panel SCHOTT Solar AG PSY31188 PV Module SCHOTT POLY 220, 220Wp SCHOTT POLY 220 Crystalline silicone PV panel SCHOTT Solar AG PSY31189 PV Module SCHOTT POLY 230, 230Wp SCHOTT POLY 230 Crystalline silicone PV panel SCHOTT Solar AG PSY31190 PV Module SCHOTT POLY 290, 290Wp SCHOTT POLY 290 Crystalline Silicone PV panel SCHOTT Solar AG PSY31191 PV Module Sovello SV-7-180, 180Wp SOVELLO SV-T-180 Crystalline silicone PV panel Sovello PSY31192 PV Module Sovello SV-T-185, 185Wp SOVELLO SV-T-185 Crystalline silicone PV panel Sovello PSY31193 PV Module Sovello SV-T-190, 190Wp SOVELLO SV-T-190 Crystalline silicone PV panel Sovello PSY31194 PV Module Sovello SV-X-195, 195Wp SOVELLO SV-X-195 Crystalline silicone PV panel Sovello PSY31195 PV Module Sovello SV-X-200, 200Wp SOVELLO SV-X-200 Crystalline silicone PV panel Sovello PSY31196 PV Module Sovello SV-X-205, 205Wp SOVELLO SV-X-205 Crystalline silicone PV panel Sovello PSY31746 NU-185 (E1) NU-185 (E1) 185 Watt Monocrystalline Silicon Photovoltaic Module Sharp PSY31747 NU-S5 (E3E) NU-S5 (E3E) 185 Watt Monocrystalline Photovoltaic Panel Sharp PSY31748 NU-180 (E1) NU-180 (E1) 180 Watt Monocrystalline Photovoltaic Panel Sharp PSY31749 NU-S0 (E3E) NU-S0 (E3E) 180 Watt Monocrystalline Photovoltaic Panel Sharp PSY31750 NU-E235 (E1) NU-E235 (E1) 235 Watt Monocrystalline Photovoltaic Panel Sharp PSY31751 ND-170 (E1F) ND-170 (E1F) 170 Watt Multicrystalline Photovoltaic Panel Sharp PSY31752 ND-175 (E1F) ND-175 (E1F) 175 Watt Multicrystalline Photovoltaic Panel Sharp PSY31753 ND-220 (E1F) ND-220 (E1F) 220 Watt Multicrystalline Photovoltaic Panel Sharp PSY31754 ND-210 (E1F) ND-210 (E1F) 210 Watt Multicrystalline Photovoltaic Panel Sharp PSY31755 NA-F135 (G5) NA-F135 (G5) 135 Watt Thin Film Photovotlaic Panel Sharp PSY31756 NA-F128 (G5) NA-F128 (G5) 128 Watt Thin Film Photovotlaic Panel Sharp PSY31757 NA-F121 (G5) NA-F121 (G5) 121 Watt Thin Film Photovotlaic Panel Sharp ”. The Minister for Finance approves the making of the foregoing Order. GIVEN under my Official Seal, 12 July
  86. BRIAN LENIHAN, Minister for Finance. GIVEN under my Official Seal, 12 July
  87. EAMON RYAN, Minister for Communications, Energy and Natural Resources. EXPLANATORY NOTE (This note is not part of the Instrument and does not purport to be a legal interpretation) The effect of this Order is to update, in accordance with the provisions of section 285A of the Taxes Consolidation Act 1997 (inserted by section 46 of the Finance Act 2008 ), those energy efficient products whose capital cost will be eligible for accelerated capital allowances and to update the energy efficiency criteria used to determine eligibility for inclusion on those product lists. The Accelerated Capital Allowance Scheme will involve quarterly updates to those product lists. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais

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