The Netherlands Enterprise Agency (RVO) has recently published the Energy List 2022 of all corporate assets eligible for an Energy Investment Allowance (EIA). Some corporate assets are new additions to the list, while others have been changed or removed from the list entirely. This year’s list pays a remarkable amount of attention to hydrogen.
Investing in energy-efficient corporate assets
With the Energy Investment Allowance (EIA), the Ministry of Economic Affairs and Climate hopes to encourage entrepreneurs to purchase corporate assets that reduce energy consumption or increase the use of sustainable energy. To be eligible for the EIA, entrepreneurs must be liable for income or corporate taxes in the Netherlands. The EIA deduction percentage remains the same as 2021, at 45.5%. That brings the total tax benefit to 11.74% in 2022, based on a corporate tax rate of 25.8%. The allowance offers an extra discount for companies whose profits are subject to the second corporate tax bracket. The budget for 2022 will also remain the same as 2021, at 149 million euros.
Changes to the Energy List 2022
The Energy Investment Allowance offers entrepreneurs a tax benefit for energy-saving investments. The exact investments are specified in the RVO’s annual Energy List. Some new corporate assets were added to this year’s list, while several others have been changed or removed entirely.
New corporate assets: focus on hydrogen
Hydrogen plays an important role in the energy transition to a climate-neutral society. To support that development, RVO has added three new corporate assets related to hydrogen:
- Hydrogen production via electrolysis
- Stationary hydrogen storage
- Connections to private hydrogen networks
The added emphasis on hydrogen is also indicated by another new grant scheme that is currently under consideration: Temporary scale-up instrument for hydrogen from electrolysis.
Changes to corporate assets
RVO has also made several changes to the list of corporate assets.
- The code for converting electric energy to hydrogen (Power to Gas) has been changed.
- The service life requirement for LED lighting has been changed. Starting in 2022, LED lighting must meet the L90 service life requirement and have a minimum efficiency of 125 lumen per Watt. This change will encourage investment in lighting that is both energy-efficient and offers a long service life.
- Another addition has been added for the collective heating and cooling of residences and other buildings using a well and a thermal transfer unit. The goal is to replace gas-powered heating systems in existing buildings.
Corporate assets removed from the list
Several corporate assets have been removed from this year’s Energy List, including:
- Gas-powered high pressure cleaners
- Biofuel production installations
- Roof and facade panels with integrated photovoltaic cells
- Exhaust scrubbers for CO2 fertilisation
