S.I. No. 605/2014 - Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 2) Order 2014.

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S.I. No. 605/2014 - Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 2) Order 2014.

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Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of 6th January, 2015.
I, ALEX WHITE, 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 2014.
(2) The collective citation, “the Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) Orders 2008, 2009, 2010, 2011, 2012, 2013 and 2014”, includes this Order.
2. 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 ).
3. 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: Boilers and Water Heaters
Boilers and Water Heaters are defined as advanced equipment which provides heating 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 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
1.
Condensing only.
2.
All equipment 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
3.
Net Thermal Efficiency tested at full load:

a) Storage and non-storage instantaneous types must be 102%

b) Non storage circulator types must be 93%
4.
a) 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.

b) 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.
5.
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.
6.
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)
”.
4. Schedule 1 of the Principal Order is amended by substituting the following for Part 51 of that Schedule
“Part 51
Category: Heating and Electricity Provision
Technology: Solar Thermal Collectors
Solar thermal collectors are defined as renewable energy equipment which transforms solar radiation directly into thermal energy.
Solar thermal collectors are considered to include the following:
Flat Plate Collectors
Solar thermal collector which has its absorber laid in a box, insulated at the rear and sides, and with a transparent cover on top. The heat transfer media can be water (with or without antifreeze) or air.
Evacuated Tube Collectors
Solar thermal collector which constitutes a series of tubes that contain an absorber area and into which vacuum is created to provide insulation. The heat transfer media is typically water (with or without antifreeze).
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 Solar Thermal Collectors Eligibility Criteria
(Applicable to all solar thermal collector equipment)
No.
Condition
1.
The solar thermal collector must be tested to the appropriate European Standards.
2.
The thermal collector performance parameters, as detailed in the standards (described in Condition 1), should contain the performance parameters n0, a1 and a2 to be submitted in calculating the Annual Power (q).
3.
Appropriate operating and maintenance manuals must be available to the end-user in order to optimise the achievement of any potential energy efficiency gains.
”.
5. 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 that is specifically designed to enable 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
1.
All equipment or components must be CE marked as required by thespecific EU directive(s).
2.
All required performance values must be tested according to:

a) EN305 “Heat exchangers. Definitions of performance of heat exchangers and the general test procedure for establishing performance of all heat exchangers”

b) EN 306 “Heat exchangers. Methods of measuring the parameters necessary for establishing the performance”

c) EN 308 “Heat exchangers — Test procedures for establishing the performance of air to air and flue gases heat recovery devices” As specified for each individual condition or scientific equivalent.
Run-around heat exchangers — specific Eligibility Criteria
(To be met in addition to the general eligibility criteria)
No.
Condition
3.
A dry heat recovery efficiency, at the product’s maximum rated air flow, balanced flow conditions that is greater than or equal to 50%, tested in compliance with EN308 or equivalent.
4.
A pressure drop across each side of the heat exchanger(s) within the product at the product’s maximum rated air flow that is less than or equal to 250Pa across each air side and less than or equal to 250kPa across each water side, tested in compliance with EN308 or equivalent.
Liquid-to-liquid Plate Heat exchangers — specific Eligibility Criteria
(To be met in addition to the general eligibility criteria)
No.
Condition
5.
A ratio of internal heat exchanging surface area to maximum operating volume greater than 200. (m2/m3 >200). tested in compliance with EN305/EN306.
6.
A heat transfer efficiency greater than or equal to 85% during maximum capacity operation. tested in compliance with EN305/EN306.
Air-to-air Plate Heat exchangers — specific Eligibility Criteria
(To be met in addition to the general eligibility criteria)
No.
Condition
7.
A dry heat recovery efficiency at the product’s maximum rated air flow balanced flow conditions that is greater than or equal to 55%, tested in compliance with EN308 or equivalent.
8.
A pressure drop across each side of the heat exchanger(s) within the product at the product’s maximum rated air flow that is less than or equal to 250Pa across each side, tested in compliance with EN308 or equivalent.
Thermal Wheel heat exchangers — specific Eligibility Criteria
(To be met in addition to the general eligibility criteria)
No.
Condition
9.
A dry heat recovery efficiency at the product’s maximum rated air flow balanced flow conditions that is greater than or equal to 72%, tested in compliance with EN308 or equivalent.
10.
A pressure drop across each side of the heat exchanger(s) within the product at the product’s maximum rated air flow that is less than or equal to 200Pa across each side, tested in compliance with EN308 or equivalent.
Where the maximum rated air flow is the flow rate specified by the manufacturer according to the product’s design limits, for example, a maximum pressure drop or maximum face air speed.
”.
6. Schedule 1 of the Principal Order is amended by substituting the following for Part 19 of that Schedule
“Part 19
Category: Heating and Electricity Provision
Technology: Boiler Controls
Boiler Controls are defined as specifically designed equipment that maximise the energy efficiency of new or existing boiler and burner plant.
Boiler Controls equipment is considered to include the following:
Oxygen Trim Controls
Oxygen trim controls which automatically monitor the oxygen or carbon monoxide concentration in boiler flue gases and vary the air and fuel supply to the burner to limit excess or low oxygen concentrations in the fuel/air mix.
Burner Systems
Burner systems are designed to provide boiler modulation and combustion control through the use of digital microprocessor based systems with the aim of optimising energy use. They include new burners with controls and retrofit burner control systems.
Sequencers
Boiler sequencer controls which optimise fuel usage by managing the firing sequence of different boilers to ensure that the most efficient boiler(s) are selected to match the prevailing load conditions.
Metering
Energy meters which can track boiler performance and report boiler system efficiency to the user.
Eligibility Criteria Overview
In order to be included on the ACA Specified List, the specific Boiler Controls 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.
Oxygen Trim Controls specific Eligibility Criteria:
No.
Condition
1.
Equipment must contain the following elements:

a) Electronic Oxygen (or Carbon Monoxide) sensor designed for fitting in the boiler flue near the boiler

b) Boiler temperature or pressure sensor

c) Actuated air supply control damper

d) Actuated valve on fuel supply

e) Control panel which takes a reading from the sensor and adjusts the air supply damper and fuel supply accordingly
2.
Overall equipment to be accurate to minimum accuracy of ± 1% excess oxygen (“overall” refers to the “sum of errors” across the system)
3.
Must permit integration with burner management systems.
4.
Capability to output to BMS or other equivalent control system.
Burner Systems specific Eligibility Criteria:
No.
Condition
5.
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 (