Energy Investment Allowance(EIA) for LED lighting

Energy Investment Allowance(EIA) for LED lighting 

Does your company, foundation or association implement energy-saving measures in or near a new or existing building? Then you may be eligible for the Energy Investment Allowance.

Read here what this entails, what the conditions are and which LED lamps to fall under this tax benefit.

What is EIA 2019

The Energy Investment Allowance is a deduction for companies, government companies, foundations and associations that invest in sustainable measures. With this, you can deduct no less than 45% of the investment amount in 2019 (for which you have received an EIA statement) from the taxable profit. This can amount to a net benefit of 11% of the investment costs. For an example calculation, see below.

The central government has determined the number of conditions and quality requirements be eligible for this tax benefit. You can also read the conditions further in this article.

In addition to the EIA, you may also (continue to) make use of the 'normal' investment allowance (small-scale investment allowance / KIA). This is 28% for most investments. This amounts to a total deduction of 73% of the investment costs on top of your usual depreciation.

What are the conditions

  • Your company, government enterprise, foundation or association has to do with income or corporation tax;
  • You invest a minimum of € 2,500 in energy-saving measures that meet the quality requirements of the RvO;
  • You make the EIA application within 3 months of the investment obligation.

What are the EIA 2019 LED lighting requirements?

  • LED lighting covers a complete LED fixture including light source other than LED TL;
  • Lumen per Watt ≥100;
  • Power factor ≥0.90.
The maximum investment amount that is eligible for the EIA is € 25 per 1,000 lumens. This means that all LED lamps that fall under the EIA have full coverage. You can see below which LED lighting is concerned.

Which LED lighting is covered by the EIA 2019?

  • LED panels 60x60cm Pro (full coverage)
  • Led panels 120x30cm Pro (full coverage)
  • Led panels dimmable (full coverage)
  • Led high bay (full coverage) 
In previous years, the EIA was requested most often for the LED lighting measure. The budget is again at € 147 million in 2019. The popularity of applying for the EIA is increasing every year as more and more companies invest in energy-saving measures.

So don't wait any longer to take advantage of the EIA with LED lighting.
Order directly your LED lamps suitable for the EIA below ("Products from this article")

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