G/SCM/Q2/EU/54  
 
23 October 2017 
(17-5707) Page: 1/10 
Committee on Subsidies and Countervailing Measures  Original:  English  
 
SUBSIDIES  
REPLIES TO QUESTIONS1 FROM THE RUSSIAN FEDERATI ON REGARDING  
THE NEW AND FULL  NOTIFICATION OF THE EUR OPEAN UNION2 
The following communication, dated 19 October 2017, is being circulated at the request of the 
Delegation of the European Union . 
_____ __________  
 
 
Question 5  
 
Denmark  
 
Please, explain why the following measures relating to support of the renewable energy 
sector were not notified in  G/SCM/N/253/EU/Add.6 or provide information required 
under Article 25 of the SCM Agreement for each of thes e measures:  
 
 Act on Subsidies for Renewable Energy in the Companies' Production Processes;  of 
12 June  2013 N 607 (grants for projects, which can contribute to energy efficiency 
improvements, including the reduction in CO2  emissions);  
 Act on the Promotion o f Renewable Energy – 2015; of 25 November 2013 No. 1330 
(subsidies for electricity produced by wind farms);  
 Act on the Promotion of Renewable Energy – 2015; of 25 November 2013 No. 1330 
(surcharge for biogas).  
 
Reply  
 
The Danish support schemes mentioned i n the question are all based on neutral objective criteria 
and conditions and do not therefore favor c ertain enterprises over others.  
 
Furthermore none of the support -schemes have any conditions regarding export performance nor 
condition s of the use of dom estic goods.  
 
Denmark considers it is therefore not obliged to notify the schemes in accordance with the 
Article  25 of the SCM Agreement.  
 
Links to the legal basis for support schemes is as follows:  
Act on Subsidies for Renewable Energy in the Companies’ P roduction Processes nr. 607 of 
12 June 2013:  
https://www.retsinformation.dk/Forms/R0710.aspx?id=152136  
Act on promotion of Renewable Energy nr. 122 of 6 February 2015 : 
https://www.retsinformation.dk/forms/r0710.aspx?id=167872  
 
                                                
1 G/SCM/Q2/EU/47 . 
2 G/SCM/N/253/EU/Add.6, G/SCM/N/253/EU /Add.13, G/SCM/N/253/EU/Add.14, 
G/SCM/N/284/EU /Add.14, G/SCM/N/284/EU/Add.15.  G/SCM/Q2/EU/54  
 
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  Question 6  
 
Italy  
 
G/SCM/N/253/EU/Add.14 and G/SCM/N/284/EU/Add.15 do not contain any 
information concerning the implementation of the me asures foreseen by the following 
documents:  
 
 Italy 's National Energy Strategy: for a More Competitive and Sustainable Energy; 
of March  2013;  
 Italian National Renewable Energy Action Plan; of 30 June 2010.  
In particular, according to these documents the fol lowing measures should have been 
applied:  
 
 tax relief of 55% on costs incurred for installation of heat pumps, solar thermal 
systems or biomass systems;  
 tax relief measures for users connected to district heating networks using 
geothermal sources or biomas s; 
 energy efficiency credits scheme applicable to technologies such as solar thermal 
systems, biomass boilers and heat pumps, including geothermal heat pumps;  
 excise duty exemption for solid biomass used to fuel domestic boilers;  
 incentive scheme based on fixed all -inclusive tariffs for electricity fed into the grid 
by renewable energy plants;  
 incentive scheme for photovoltaic and solar thermodynamic plants through the 
feed-in tariff mechanism;  
 provision of funds for operations in the southern Italian regio ns, in the biomass 
sector, to produce technology for the use of renewable energy sources and for 
energy efficiency, and to develop innovative geothermal plants;  
 loans granted by Kyoto Rotating Fund and aimed at financing operations related to 
renewables, e nergy efficiency, research and forest management;  
 capital grants and interest rate subsidies.  
Please, inform whether such mechanisms were eventually implemented and provide 
information required under Article 25 of the SCM Agreement for each of the 
implemen ted measures or explain why they should not be notified.  
 
Reply  
 
Please find attached a supplementary notification from the Italian authorities:  
 
1 Tax deduction  
 
1. Purpose of the grant  
Tax deduction for energy refurbishment of civil sector buildings was in troduced in Italy by the 
2007 Finance Act and it is still in force. A reduction of the Irpef (Personal Income Tax) and of the 
Ires (Corporate Income Tax) is granted for interventions that increase the level of energy 
efficiency of the ex isting buildings, i n particular  the costs incurred for:  
 
- the reduction of energy demand for heating through global energy refurbishment ; 
- improvement of the heat insulation of the building (replacement of  windows including  
frames and insulation of roofs, vertical walls an d floors, solar shades);  
- solar t hermal panels installation;  
- replacement of winter air conditioning systems (with condensing boilers, heat pumps or 
biomass plants);  G/SCM/Q2/EU/54  
 
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  - replacement of electric water heaters with heat pump water heaters;  
- building automat ion interventions.  
 
2. Regulatory framework of the grant  
Law 27 December 2006, no. 296, paragraphs 344 to 349.  
 
3. Form of the grant  
Tax deduction.  
 
4. Who are the beneficiaries and in which way the subsidies are provided  
The beneficiaries are all the taxpayers, in dividuals, professionals, companies that bear the costs 
for the execution of interventions on existing buildings. Family members who cohabit with the 
owner or holder of the property and the tenants, who are the tenants of a regular rental contract, 
are ent itled to deduction too.  
 
5. Grant per unit or, in case this is not possible, the estimated annual amount  
It is possible to deduct from taxes, over a period of ten years, 65% of the expenses incurred for 
energy -saving building interventions. As of 2017, for en ergy-saving repairs made in the common 
parts of condominium buildings, an increase up to 70% deduction rate is expected for 
interventions that involve at least 25% of the building envelope and 75% for interventions aimed 
at improving the winter and summer energetic performance that achieve the "average quality" of 
the envelope.  
 
Approximately 350, 000 applications for energy efficiency were submitted in 201 5, for an 
investment of about 3. 2 billion euros. This investment account for an estima ted 48,000 jobs 
provided and 72, 000 on the whole.  
 
The total amount of interventions carried out (more than 2.5 million up to 31 December 2015) has 
generated a final energy saving of over 1. 02 Mtoe/year, corresponding to an environmental benefit 
in terms of CO2 not emitted  in the atmosphere equal and beyond 2 million tons annually.  
 
6. Duration of the grant  
Government and Parliament have extended the grant to 2017; moreover, the mechanism has been 
re-designed in a perspective of rationalization of the expense, in order to make  the incentive 
structural.  
 
7. Statistical data allowing an evaluation of the commercial effects of the grant  
Not relevant: the measure is not specific and is communicated for reasons of transparency.  
For further information, please visit: http://www.acs.enea.it  
 
2 White certificates  
1. Purpose of the grant  
White certificates are tradable securities that certify the achievement of energy saving in the final 
energy use through interventions and projects aimed at increasing e nergy efficiency. Therefore, 
the purpose of the mechanism is to increase the level of energy efficiency in all sectors (civil, 
industrial and transport).  
 
2. Regulatory frame work of the grant  
The White Certificates system was introduced in the Italian legisl ation by Legislative Decrees 
no. 79/1999, no. 164/2000 and no.28/2011, implemented by Ministerial decrees 20 July 2004, 
21 December 2007 and 28 December 2012. The system is based on the obligation imposed on 
electricity and natural gas distribution compani es  to achieve a yearly target of primary energy 
saved, expressed in Tons of Oil Equivalent (TOE). Electricity and gas distribution companies can 
fulfill their commitment by implementing energy efficiency projects which entitle to White 
Certificates, or by  purchasing these certificates fro m other entities on the market. The national 
regulatory frame work has been recently changed.  G/SCM/Q2/EU/54  
 
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  Following the publication of Decree 28 December 2012 defining the national quantitative targets 
for energy saving for the years 2 013 to 2016, another Decree was published on 11 January  2017 
determining the national quantitative targets for energy saving to be achieved over the years from 
2017 to 2020 and redefining the criteria and modalities to access the Energy Efficiency Mechanis m. 
 
3. Form of the grant  
Market mechanism based on the granting of energy efficiency certi ficates tradable on the market.  
 
4. To whom and how the subsidy is granted  
Electricity and gas distribution companies, ESCO, companies as well as public and private entitie s 
with an appointed energy manager, or which are equipped with a certified energy management 
system pursuant to the ISO 50001 standard, regardless of the sector in which they operate. The 
incentive is provided through the granting of energy efficiency cert ificates tradable on a market, 
where the demand is generated by parties who are obliged to accomplish a fixed share of energy 
saving yearly.  
 
5. Grant per unit or, if not possible, the estimated annual amount  
The number of white certificates is proportionate to the energy saving generated by the energy 
efficiency project, while the single certificate value depends on the market trends. The amount of 
energy saving obtained and the certificates issued have involved increasing annual costs, 
amounting to approxima tely EUR 720 million up to 2015.  
 
6. Lifetime of the grant  
Certificates are issued to the beneficiaries for a duration of 5 years on the basis of the report 
account of the energy saving achieved. The new Decree provides for an extension of such period 
with re spect to the service life limit of the intervention, or to the years when it can be proved that 
the intervention is able to generate energy saving. There will be no expiration date for the 
incentive scheme.  
 
7. Statistical data allowing an evaluation of the c ommercial effects of the grant  
Not relevant: the measure is not a specific one, and it is notified for the sake of transparency.  
For further information, please visit: http://www.gse .it/it/CertificatiBianchi/Pages/default.aspx  
 
3 Renewable Energy for Heating & Cooling Support Scheme (Conto termico)  
 
1. Purpose of the grant  
Promotion of the energy efficiency and of the production of renewable thermal energy in the civil 
sector, both publ ic and private.  
 
2. Regulatory framework of the grant  
The incentive mechanism of the Renewable Energy for Heating & Cooling Support Scheme, 
introduced by Ministerial Decree 28 December 2012, has been operating since July 2013; at 
national level, it represents  the first incentive means which allows Public Administration (PA) to 
access energy efficiency improvement for buildings and plants. Actually, the incentive mechanism 
is aimed at public administrations and private subjects, such as individuals, condominium s and 
those who hold business income or agricultural income.  Those subjects may make use of an ESCO 
for the implementation of the interventions, using a third party financing contract of energy 
service or energy efficiency.  
 
In 2016, the Renewable Energy f or Heating & Cooling Support Scheme was launched. The second 
release of the Renewable Energy for Heating & Cooling Support Scheme strengthened and 
simplified the support mechanism already introduced by Decree 28 December 2012, which 
promote interventions t o increase energy efficiency and production of thermal energy from 
renewable sources. The beneficiaries are the Public Administration, companies and private 
individuals who will have access to funds amounting to 900 million euros yearly, 200 of which are 
intended for the PA.  
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  3. Form of the grant  
Capital contribution which, in the case of intervention of renewable thermal energy production, is 
equal to the amount of energy produced by the plant.  
 
4. To whom and how the subsidy is granted  
The Renewable Energy for Heating & Cooling Support Scheme represents the means to improve 
the thermal energy production from renewable sources and the implementation of energy 
efficiency measures in buildings in the Public Administration. Private individuals and companies can 
have access to the first category of interventions, while only the PA can have access to the second 
one, and it can do it directly or through an ESCO.  
 
5. Grant per unit or, in case this is not possible, the estimated annual amount  
The amount depends on the type of intervention, but for private individuals it can never exceed 
65% of the investment supported and for companies it is bound to comply with the European 
legislation on state subsidies. An expenditure ceiling of 900 million Euros, of which 200 are 
dedicat ed to the Public Administration, is planned.  
 
6. Duration of the grant  
The incentive is granted over one, two or five years, according to the proportion of the 
intervention. There is no expiration date for the incentive program.  
 
7. Statistical data which allow an evaluation of the commercial effects of the grant  
Not relevant: the measure is not specific and it is communicated for reasons of transparency.  
For further information please visit: http://www.gse.it/en/Conto%20Termico/Pages/default.aspx  
 
4 Exemption from excise duties for solid biomass used for district heating  
1. Purpose of the grant  
This is not properly a grant but it is an exemption aimed at promoting renewable thermal energy 
production in the civil sector.  
 
2. Regulatory framework of the grant  
In accordan ce with Directive 2003/96/CE, which changed the EU regulatory framework relating to 
taxation of energy products and electricity, the D.Lgs. 2nd February 2007, no. 26 was enacted, 
which significantly changed the D.Lgs. no. 504/1995 (Testo Unico delle accise  – Consolidated text 
of excise duties). The D.Lgs no. 26/2007 came into effect on 1st June 2007.  
 
Directive 2003/96/CE has broadened the full set of energy products covered by the Community 
excise regime - now consisting of energy products in a broad sense , to which electricity has been 
added - and which Member States are obliged to subject to excise duty by applying the minimum 
levels of taxation established by the directive itself.  
 
The Directive also allows Member States to apply differentiated tax rates , under fiscal supervision, 
provided that they comply with certain conditions, as well as exemptions and reductions in rates, 
provided that they do not adversely affect the proper functioning of the internal market, that they 
do not lead to distortions of competition and that they are not inferior to the minimum level 
established by the Directive.  
 
Member States may apply exemptions or total and partial reductions of the level of taxation, 
inter alia: 
 
 to the Biofuels;  
 to the forms of energy of solar, wind,  wave, tidal or geothermal origin, or obtained from 
biomass or waste.  
 
3. Form of the grant  
Excise duty  G/SCM/Q2/EU/54  
 
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  4. To whom and how the subsidy is granted  
Buyers of biomass energy products  
 
5. Grant per unit or, in the case it is not possible, the estimated annual amount  
Not applicable  
 
6. Duration of the grant  
Not applicable  
 
7. Statistical data allowing an evaluation of the commercial effects of the grant  
Not relevant: the measure is not specific and is communicated for reasons of transparency.  
 
5 Tax relief for the consumers co nnected to district heating networks using  
geothermal or biomass energy  
 
1. Purpose of the grant  
Promotion of energy efficiency and of the use of renewable thermal energy.  
 
2. Regulatory framework of the grant  
Provision introduced by Article 8, paragraph 10, let ter f) of Law no. 488.  
Provision introduced by Article 29 of Law 23/12/2000, no. 388.  
 
3. Form of the grant  
Tax credit.  
 
4. To whom and how the subsidy is granted  
Compensatory sector measures with incentives for the reduction of polluting emissions, energy 
efficiency and renewable sources as well as for the management of district heating systems 
powered by biomass as an energy source in the municipalities belonging to the above mentioned 
climatic zones E and F or for plants and district heating networks powered b y geothermal energy.  
 
5. Grant per unit or, in case this is not possible, the estimated annual amount  
Tax credit per kilowatt hour (kWh) of heat supplied, to be shifted o n the transfer price to the 
end-user (Law 388 of 1998) and is approximately equal to1 cen t. 
 
According to Law 388/2000, the contribution is transferred to the end -user in the form of a tax 
credit for the subject in respect of whom the cost of the connection to the grid is due and it is 
equal to 20 euros per kW of committed power capacity.  
 
6. Duration of the grant  
There is no expiration date for the incentive program.  
 
7. Statistical data allowing an evaluation of the commercial effects of the grant  
Not relevant: the measure is not specific and it is communicated for reasons of transparency.  
 
6 Incen tive plans based on all inclusive fixed -rate for electricity supplied to the grid  
by renewable energy plants  
 
1. Purpose of the grant  
Promotion of electricity production from plants powered by renewable sources, other than 
photovoltaic solar power, with a cap acity of not less than 1 kW.  
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  2. Regulatory framework of the grant  
This incentive mechanism was introduced by DM 6 July 2012 and applies to new, fully rebuilt, 
reactivated plants subject to upgrading or refurbishing, that have been operational since 
1 January  2013.  
 
3. Form of the grant  
DM 6 July 2012 establishes that the support shall be granted to the net electricity generated by 
the plant and injected into the grid. Therefore, self -consumed electricity is not eligible for 
incentives.  
 
The Decree provides for t wo separate support schemes, based on plant capacity, renewable source 
used and type of plant:  
 
a) An all -inclusive feed -in tariff (To) for plants with a capacity up to 1 MW, which is 
given by adding a base feed -in tariff – whose value is defined for each source, type 
of capacity class, as in Annex 1 – to premiums, if any (eg high efficiency 
cogeneration, emission reductions, etc.);  
 
b) An incentive for plants with a capacity above 1 MW and for those with a capacity up 
to 1 MW not opting for the all -inclusi ve feed -in tariff, this incentive is calculated by 
subtracting the base feed -in tariff – increased by the premiums, if any, for which the 
plant is eligible - from the hourly zonal electricity price (in the zone where the 
electricity generated by the plant is injected into the grid). The electricity generated  
by plants benefiting from the  incentive  remains the property of the producer.  
 
4. How is the subsidy provided?  
DM 6 July 2012 defines four different ways to access the incentives, depending on plant capaci ty 
and type of project (art. 4):  
 
a) Direct access  for new, totally rebuilt, reactivated or repowered/upgraded plants with 
a capacity not exceeding a given limit (art.4, para. 3) and using specific types of 
sources or for special projects;  
 
b) Enrolment of  the plants into Registries in a ranking position such as to be included in 
the yearly supportable -capacity quotas (art. 9, para. 4), in the case of  new, totally 
rebuilt, reactivated or repowered/upgraded plants with a capacity exceeding the 
maximum one ad missible for direct access to the incentives and not exceeding the 
threshold value beyond which participation in competitive Dutch auctions is required. 
The responsible party shall file an application with GSE for enrolment into the 
electronic Registry for  the source and type of plant to be supported;  
 
c) Enrolment into the Registries of renovated plants in a ranking position such as to be 
included in the yearly supportable -capacity quotas  (art. 17, para. 1), in the case of 
renovation projects where the cap acity of the plant, after the renovation project has 
been carried out, exceeds the maximum one admissible for direct access. The 
responsible party shall file an application with GSE for enrolment into the 
electronic  Registry of renovated plants  for the sou rce and type of plant to be 
supported.  
 
d) Awarding of incentives after participation in competitive Dutch auctions  (electronic 
auctions held by GSE) for new, totally rebuilt, reactivated or repowered/upgraded 
plants with a capacity exceeding  a given thres hold (10 MW for hydro plants, 20 MW 
for geothermal plants and 5 MW for other RES -E plants).  
 
5. Grant per unit or, if not possible, the estimated annual amount  
The Ministerial Decree of 6 Jul. 2012 identifies the value of the base feed -in tariffs (Tb) for  each 
source, type of plant and capacity class  for plants which will  be commissioned in 2013 (Annex  1, 
Table 1.1., to the Decree) . 
 G/SCM/Q2/EU/54  
 
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  DM 6 July 2012 identifies the value of the base feed -in tariffs (Tb) for  each source, type of plant 
and capacity class  for plant s come into service as of 1 January 2013 (Annex   1, Table 1.1., to the 
Decree). An overall cost limit is envisaged, the achievement of which marks the exhaustion of the 
incentive mechanism provided for by DM 6 July 2012 (however, a Ministerial Decree intro ducing a 
new incentive scheme is about to be released.  
 
6. Duration of the grant  
The duration will be equal to the  conventional useful life -time of the specific type of plant indicated 
in Annex 1 to the DM 6 July 2012.  
 
7. Statistical data allowing an assessment  of the commercial effects of the grant  
Not relevant: the measure is not specific and is communicated for reasons of transparency.  
For further information, please visit:  
http://www.gse.it/it/Qualifiche%20e%20certificati/Incentivi_DM_06_07_2012/Pagine/default.aspx  
 
7 Incentive scheme for thermodynamic solar power plants  
 
1. Purpose of the grant  
Promotion of the production of electricity from plants powe red by solar thermodynamic sources.  
 
2. Regulatory framework of the grant  
This incentive mechanism was introduced by Ministerial Decree 11 April 2008, as amended by 
Ministerial Decree 6 July 2012.  
 
3. Form of the grant  
Incentive Mechanism in Feed -in Scheme. The feed-in tariff is recognized exclusively for the 
electricity generated by solar thermodynamic plants, calculated by subtracting the share ascribable 
to other sources of energy from the total net production, if the fraction of integration is more than 
15% o f the total. But if the fraction of integration is less than or equal to 15%, the incentive tariff 
is recognized to the total net production. The feed -in tariff is added to the revenues from the sale 
of electricity produced and fed into the grid.  
 
4. How is t he subsidy provided?  
Direct access. At the request of the plant owner, it is possible to opt for the prior verification of the 
conformity of a solar thermodynamic plant project to the requirements of the current regulations.  
 
5. Grant per unit or, if this is not possible, the estimated annual amount  
The feed -in tariff for solar thermodynamic plants varies:  
 
a) depending on the fraction of integration, or the percentage of electricity from non -
solar sources generated every year;  
b) depending on the capturing surface – or the sum of the surface areas of all the solar 
collectors part of the solar thermodynamic, or hybrid, plant.  
 
An overall cost limit is envisaged,  the achievement of which marks the exhaustion of 
the thermodynamic solar incentive mechanism (however, a M inisterial Decree introducing a new 
incentive scheme is about to be released).  
 
6. Duration of the grant  
The support period is equal to 25 years, as of the date of the entry into service of the plant.  
 
7. Statistical data allowing an assessment of the commercial  effects of the grant  
Not relevant: the measure is not specific and is communicated for reasons of transparency.  
 
For more information, please visit:  
http://www.g se.it/it/Conto%20Energia/Solare%20termodinamico/Pages/default.aspx  
 G/SCM/Q2/EU/54  
 
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  8 Incentive scheme for photovoltaics (scheme expired on 6 July 2013).  
 
1. Purpose of the grant  
Promotion of the production of electricity from  electricity generated by photovoltaic plants.  
 
2. Regulatory framework of the grant  
This incentive mechanism was introduced by D.M. 6 July 2012.  
 
3. Form of the grant  
Incentive Mechanism in Feed -in scheme. In order to benefit from the feed -in tariffs, photovoltaic 
systems must comply with the requirements described in Articles 7, 8 and 9 of the D.M. 
6 July 2012.  
 
4. How is the subsidy provided?  
The following categories of plants may have  direct access to feed -in tariffs , if they  file an 
application for feed -in tariffs with GSE:  
 
- Photovoltaic power plants wit h a capacity of  up to  50 kW  installed on buildings; the 
modules of these plants must replace roofs/covers from which  Eternit or asbestos has 
been completely removed;  
- Photovoltaic power plants with a capacity not exceeding  12 kW, including 
upgraded/renova ted/repowered ones with an increase in capacity not exceeding 12 kW;  
- BIPV plants with innovative features  until reaching an indicative cumulative cost of 
incentives of € 50 million;  
- CPV plants  until reaching an indicative cumulative cost of incentives of € 50 million;  
- PV plants  built by  public administrations  under public procurement procedures, until 
reaching an indicative cumulative cost of incentives of € 50 million;  
- PV plants  with a capacity  exceeding 12 kW and below  20 kW, including 
upgraded/re novated plants as well as repowered plants with an increase in power 
exceeding 12 kW and below  20 kW, applying for  a tariff 20% lower than the one to which 
the same plants enrolled into the Registry are entitled.  
 
All other power plants, not included in th e above categories, can access incentives by prior 
enrolment into dedicated Registries in a suitable ranking position. Each Registry has its own cost 
limit, specified in DM 6 July 2012.  
 
5. Grant per unit or, if this is not possible, the estimated annual amou nt 
The 5th  Feed-in Scheme grants  an all -inclusive feed -in tariff  to the share of net electricity fed into 
the grid and a  premium tariff  to the share of net electricity consumed on site.  
 
For plants with a nominal capacity of up to 1 MW, there is an all -inclusive tariff based on the 
capacity and type of plant; this tariff is granted to  PV plants,  BIPV plants with innovative 
features  and CSP plants;  
 
For plants with a nominal capacity of above 1 MW, the incentive is determined as the difference, if 
positive, between the all -inclusive tariff and the hourly zonal price. If the hourly zonal price is 
negative, this difference will not exceed the amount of the all -inclusive tariff applicable to the 
plant, depending on its capacity and type, as well as on the refere nce half -year. The electricity 
generated by plants with a nominal capacity of above 1 MW will remain available to the producer.  
 
For the share of net generation consumed on site, a  premium tariff is granted.  
 
6. Duration of the grant  
The feed -in tariffs for s olar photovoltaic plants are granted for a period that may vary from 20 to 
24 years after the plant is in operation.  
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  7. Statistical data allowing an assessment of the commercial effects of the grant  
Not relevant: the measure is not specific and is communicat ed for reasons of transparency.  
For more information, please visit:  
http://www.gse.it/it/Conto%20Energia/Fotovoltaico/QuintoContoEnergia/Pagine/default.aspx#3  
 
Question 16  
 
Ireland  
 
G/SCM/N/253/EU/Add.13 and G/SCM/N/284/EU/Add.14 do not contain any 
informa tion concerning implementation of the measures foreseen by the National 
Renewable Energy Action Plan. In particular, according to this document the following 
measures should have been applied:  
 
 grants for planting perennial biomass crops;  
 grants to househo lds to contribute initial costs of installation of heating equipment 
using renewable sources of energy,  
 grant for installation of biomass heat and power units,  
 tax relief for biofuels,  
 tax relief for investment in renewable energy,  
 exemption for electric v ehicles  from Vehicle Registration Tax.  
 
Reply  
 
The National Renewable Energy Action Plan is a policy paper that is required to be produced by all 
EU Member States under  Article 4 of Directive 2009/28/EC. It is not a scheme and doesn't offer 
any grants or o ther incentives.  
 
Through the Sustainable Energy Authority of Ireland, the Irish Ministry of Communication, Climate 
Action and Environment operates the Better Energy programme. This programme is designed to 
improve the energy efficiency of Ireland’s housin g stock. It makes a range of grants available to 
homeowners seeking to improve the energy efficiency of their home. These grants which are listed 
in the link below are for a range of technologies and not li nked to any specific products.  
 
The Better Energy Homes Scheme does not meet the criteria of Article 2 of the WTO ASCM to be 
considered specific.  The scheme is not limited to certain e nterprises or industries and is  open to 
all householders.  The objective criteria governing the eligibility for, and the amount of, the grants 
payable are outlined on the Sustainable Energ y Authority of Ireland website.  
 
Accordingly it is considered that this scheme is not notifiabl e under Article 25 of the ASCM.  
 
https://www.seai.ie/grants/home -grants/better -energy -homes  
 
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