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Annex B5. Ireland Instruments Renewable heat policy Finance act 1998 Public sector buildings programme Pilot bioheat boiler deployment programme Budget 2006 - Greener homes scheme - Bioheat boiler deployment programme - CHP deployment programme Carrot. Section 486B of the Finance Act 1998 offers a tax relief to corporate investors for investment in renewable energy projects. During the lifetime of the incentive, the corporate tax was reduced to 12.5%. In 2002, an amendment restricted the eligibility for tax relief on capital assets to active participants in projects (DCMNR, 2003). Carrot. Since 2001, the Irish Public Sector Buildings Programme promoted energy efficient design, technologies and services in new and retrofit public sector projects with direct financial support. €12.7 M was available through 2006 to cover up to 50% of the costs of implementing energy efficiency measures including solar thermal technologies. The Model Solutions Investment Support Scheme also 163 demonstrates energy efficient solutions in new and existing public sector buildings and offers good practice examples to encourage replication in the wider commercial building market (IEA, 2006e). Carrot. Sustainable Energy Ireland (SEI), the government authority responsible for the promotion of renewable energy, introduced the Pilot Bioheat Boiler Deployment Programme in 2005. This programme provided grants of up to 25% of specific capital costs for biomass boilers for large buildings and small industrial sites with the aim of accelerating the uptake of biomass boilers for space heating in Ireland. It was in place from November 2005 to June 2006 (IEA, 2006e). In the Budget 2006 the Irish Minister of Finance announced a €65 M multi-annual investment programme for the period 2006-2010 that included financial support through grant schemes for renewable heating technologies (SEI, 2006a). Programmes that were developed included the Greener Homes Scheme, the Bioheat Boiler Deployment Programme and the Combined Heat and Power Deployment Programme. Following a high level of initial demand, a further €24 M was allocated in Budget 2007, bringing the total level of subsidy-based support for REHC technologies to €89 M. Carrot. The Greener Homes Scheme, launched in 2005, provides grants to Irish households for the purchase of renewable energy heating systems for new or existing residences. Grants are intended to cover approximately 30-40% of installation costs. Administered by Sustainable Energy Ireland, the scheme allocates funding for REHC technologies: Solar thermal space or water heating: Geothermal heat pumps: Biomass stoves and boilers: €300/m2 to a maximum of 12 m2 €4 000-€6 500 depending on the source €1 100-€4 200 depending on the resource and boiler type. 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006PDF Image | RENEWABLES FOR HEATING AND COOLING
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