S.I. No. 254/2015 - Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 1) Order 2015..

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 19th June, 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. 1) Order 2015.

(2) The collective citation, “the Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) Orders 2008, 2009, 2010, 2011, 2012, 2013, 2014 and 2015”, 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 3 of that Schedule

“Part 3

Category: Lighting

Technology: Lighting Units

Lighting units are products that are specifically designed to provide high efficiency interior or exterior illumination.

Lighting units are considered to include:

Building Luminaires

These high efficiency luminaires are generally for internal use but may also include flood lights and exterior amenity lanterns. They can include both light emitting diode (LED) and non LED luminaires according to the definition of each type given below.

Street-lighting luminaires

High efficiency lanterns designed specifically for illuminating roads and car parks. They can include both light emitting diode (LED) and non LED luminaires according to the definition of each type given below.

Light emitting diode (LED) lamps:

LED Lamps are solid state lighting devices consisting of a lamp with LED’s, integrated LED driver and lamp base suitable for existing light fittings.

Luminaire type definition:

Non LED luminaires:

High efficiency luminaires consist of a light fitting, one or more lamps and associated electronic control gear*

Light emitting diode (LED) luminaires:

LED luminaires are solid state lighting devices consisting of a light fitting, one or more LED light sources, optical system and associated LED driver.

Note: Luminaires designed specifically for emergency lighting are not included under the Triple E scheme

Eligibility Criteria:

In order to be included on the Triple E product register*, Lighting units must meet the relevant requirement set out below.

Note: Supporting documentation that clearly demonstrates Triple E compliance according to the conditions below will be required as part of the Triple E checking process. Detailed information on the types of documents accepted can be found in the separate Supporting Documentation guidelines.

*known as the specified list in the Finance Act

General eligibility criteria

(Applicable to all Lighting Units)

No.	Condition
1.	All equipment and/or components must be CE marked as required by the specific EU directive(s).
2.	Must have a minimum power factor of 0.7 at all levels of product light output
3.	For non LED luminaires:The photometric data of the luminaire must have been measured and tested in accordance with EN 13032-1&2 “Light and lighting - Measurement and presentation of photometric data of lamps and Luminaires” Or For LED luminairesThe photometric data of the luminaire or lamp must have been measured and tested in accordance with IES LM-79-08 “Electrical and photometric measurements of Solid-State lighting products” or EN 13032-1&2 “Light and lighting - Measurement and presentation of photometric data of lamps and Luminaires”OrFor LED lampsThe photometric data of the luminaire or lamp must have been measured and tested in accordance with IES LM-79-08 “Electrical and photometric measurements of Solid-State lighting products”.
4.	Luminaires must meet the minimum efficacy criteria required in Table 1.OrLamps must meet the minimum efficacy criteria required in Table 2.

Building Luminaires and Street Lighting - Non LED- specific eligibility criteria

(to be met in addition to the general eligibility criteria 1-4)

No.	Condition
5.	All lamps and control gear must be ENEC marked or comply with the relevant performance standards.

Building Luminaires and Street Lighting

LED and LED lamps - specific eligibility criteria

(to be met in addition to the general eligibility criteria 1-4)

No.	Condition
6.	Must have a light output (in lumens) not less than 90% of initial¹ light output after 6,000 hours of continuous operation.
7.	A minimum lumen output of 250 lumens for the whole luminaire.
8.	A colour rendering index not less than: Ra80 for Building Luminaires and Lamps Ra65 for Street lighting Luminaires
9.	A rated Correlated Colour Temperature between 2500 and 6500K

Table 1 - Luminaires: Minimum efficacies table for Luminaires

Luminare type	Minimum efficacy(l l/cW)
• Building Luminaires
High-pressure sodium ≥250W per lamp*	80
High-pressure sodium <250W per lamp*	65
Metal halide*	65
Linear Fluorescent*	60
Compact Fluorescent*	55
Induction	55
LED	75
• Street-Lighting Luminaires
Street-lighting	80

Linear and Compact Fluorescent and HID luminaires must have High frequency control gear incorporated into the fitting

* Lamp rating

For all luminaires the ll/cW calculation is:

ll/cW = Luminaire Lumens per circuit Watts

= Total Lumen Output x Light Output Ratio

Circuit Power Drawn

Where:

• Total lumen output (Lumens)= the total light output of all the lamps in the fitting (measured in Lumens),

• Light Output Ratio (LOR) = ULOR and DLOR values may be combined where the fitting is designed to provide direct and indirect lighting, otherwise only the LOR in the intended lighting direction may be used.

• Circuit Power Drawn (Watts) = the electrical power drawn by the whole luminaire from main circuit connection point to lamp, including losses in the control gear (ballast).

Table 2 - Lamps: Minimum efficacies table for LED lamps

LED Lamptype	Minimum efficacyl/cW
LED lamps excluding LED Tubes	60
LED tubes	90

l/cW = Lumens per circuit Watts

= total lumen output

circuit power drawn

Where:

• Total lumen output (Lumens)= the total light output of the lamp

• Circuit Power Drawn (Watts) = the electrical power drawn by the whole lamp, including losses in the LED driver

”.

4. Schedule 1 of the Principal Order is amended by substituting the following for Part 4 of that Schedule

“Part 4

Category: Lighting

Technology: Lighting Controls

Systems used to control lighting with the aim of optimising energy usage. These systems use timers, daylight sensing, occupancy sensing and/or traffic flow sensing to control switching and/or dimming of lighting within different zones.

Lighting controls are considered to include:

Time controllers

Automatically switch off lighting, or dim it down, at predetermined times.

Daylight controllers and sensors

Monitor daylight availability, and automatically switch off lighting or dim it down to the level needed to sufficiently illuminate the area.

Occupancy controllers and sensors

Monitor occupancy or movement of personnel, and automatically switch off, or dim down, lighting when the area is unoccupied.

Central control units

Manage the overall operation of artificial lighting installations that include some or all of the categories of lighting controls above.

Complete Control Systems

This category is designed to facilitate the submittal of complete control systems consisting of, but not limited to, a central controller, communication network, software interface, field devices and interfaces.

Central Management Systems for use on exterior lighting fall into this category.

Eligibility Criteria

In order to be included on the Triple E Product Register*, the specific Lighting Control equipment must meet all of the relevant requirements set out below.

* known as the specified list as per the Finance Act

General eligibility criteria

(applicable to all Lighting control equipment)

No.	Condition
1.	All equipment and/or components must be CE-marked as required by the specific EU directive(s).
2.	Where automatic dimming controls are used, they must work by reducing the power consumption of the lamps.And,• Where LED lighting or fluorescent lighting is being dimmed, the controls must be capable of reducing the power consumption of the controlled lamps by at least 80%.• Where other forms of lighting are being dimmed, they must incorporate either mains frequency or high frequency control gear with dimmable ballasts.

Time controllers - specific eligibility criteria