Renewable Energy Directive
Ireland's National Renewable Energy Action Plan
Transposition of the Renewable Energy Directive
SI 147 of 2011
SI 148 of 2011
Biofuels Obligation Act 2010
Combined Heat & Power (CHP) legislation
Directive 2004/8/EC
S.I. - 499/2009
S.I. - 299/2009
REFIT related legislation
Electricity Regulation Act 1999
Section 39 of the 1999 Electricity Regulation Act
SI 217 of 2002
SI 284 of 2008
SI 444 of 2009
SI 532 of 2010
SI 513 of 2011
Wind Energy Guidelines
The Minister of the Environment, Heritage and Local Government
issued the wind energy guidelines under Section 28 of the Planning and
Development Act, 2000, which requires both planning authorities
and An Bord Pleanála to have regard to them in the performance
of their functions. These wind energy guidelines are taken into account in the preparation of county development plans.
Department of Environment Wind Energy Guidelines
Non statutory guidance from the EU on wind energy developments and Natura 2000
Building Standards
Link to Department of Environment Buildings standards page
Part L requires that a reasonable proportion of the energy consumption to meet the energy performance of the dwellings is provided by renewable energy sources.
SI 666 of 2006 (Part 2 Alternative Energy Systems) requires that before work commences consideration is given to the technical, environmental and economic feasibility of installing alternative energy systems: this measure is deisgned to increase renewables in large buildings
Planning Legislation
Link to Department of Environment Planning webpage
Renewable microgeneration exemptions
SI 235 of 2008
SI 83 of 2007
Sustainable Energy Authority of Ireland (SEAI) Act 2002
Relief for investment in renewable energy generation – Section 486B, Tax Consolidation Act (TCA) 1997
1. Section 62 Finance Act 1998 provided for a scheme of tax relief for corporate investments in certain renewable energy projects. The Section came into operation as Section 486B, TCA 1997, with effect from 18 March 1999. Since then, the scheme has been periodically extended to 31 December 2011.
2. The relief applies to corporate equity investments in certain renewable energy generation projects. The relief is given in the form of a deduction from a company’s profits for its direct investment in new ordinary shares in a qualifying renewable energy company.
3. To qualify for this relief, the energy project must be in the solar, wind, hydro or biomass technology categories, and must be approved by the Minister for Communications, Energy & Natural Resources.
4. The relief is capped at the lesser of 50% of all capital expenditure (excluding lands), net of grants or €9.525 million for a single project. Investment by a company or group is capped at €12.7 million per annum, and unless the shares are held for at least 5 years by the corporate investor, the relief “shall” be withdrawn (Section 486B (6) (b) refers).
Guidelines and Application Form (Tax relief - Section 486B)
SI 68 of 2009
Accelerated Capital Allowance (ACA)
Specifies certain technical standards to be met by renewable energy products to be eligible for the ACA tax relief. Technologies covered include wind turbines >5kw, solar PV and CHP.
More information available from the Sustainable Energy Authority of Ireland (SEAI)
http://www.seai.ie/Your_Business/Accelerated_Capital_Allowance/ACA_Categories_and_Criteria/
S.I. 393 of 2009
Proposed new Geothermal energy legislation
http://www.dcenr.gov.ie/Natural/Exploration+and+Mining+Division/Geothermal+Energy+Legislation/
Business Expansion Scheme (BES)
Information available from Revenue - a tax relief incentive scheme that provides tax relief for investment in certain corporate trades. There is no tax advantage for the company in receipt of the BES but securing this funding may enhance the company's ability to attract other external funding. May be of interest to renewable energy developments meeting the qualifying critiera.
http://www.revenue.ie/en/tax/it/leaflets/it55.html