Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 3) Order 2010.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: (1) This Order may be cited as the Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 3) Order 2010.
(2) The collective citation, “the Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) Orders 2008, 2009 and 2010”, includes this Order.
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paragraphs: 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 ).
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paragraphs: Schedule 1 of the Principal Order is amended by substituting the following for Part 1 of that Schedule:
“Part 1
Category: Motors and Drives
Technology: AC Induction Motors
An AC Induction Motor is an asynchronous electric motor that meets high efficiency standards. High efficiency AC induction motors are typically designed and constructed in such a manner as to reduce load losses (copper losses, rotor and stray load losses) and standing losses which are independent of the load (iron core and windage & friction losses). They can be considered either as standalone motors or as part of other equipment.
Eligibility criteria
In order to be included on the ACA Specified List, an AC induction motor must meet all of the 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.
Table 1 — Minimum Efficiency Criteria for Motors:
Notes:
1. Minimum efficiencies for 2-, 4- and 6-pole motors in the range 1.1kW to 375kW correspond to those for the IE3 premium efficiency class defined by the IEC 60034-30 standard.
2. For motors with more than 6 poles, the minimum efficiency criteria for 6-pole motors above shall apply.
3. Motors must be tested in accordance with IEC 60034-2-1 or scientific equivalent, where additional load losses are determined using low uncertainty methods.
4. Where a particular motor size is not listed, the required minimum efficiency level for the next size up must be met.
Testing for motors rated 400 kW and above must be certified by a body qualified and approved to test to IEC 60034-2-1 standard or equivalent. Detailed test results must be submitted and these results must be to the reasonable satisfaction of the Sustainable Energy Authority of Ireland”.
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paragraphs: 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
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paragraphs: 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
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paragraphs: 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
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paragraphs: Schedule 1 of the Principal Order is amended by inserting the following:
“Part 30
Category: Refrigeration and Cooling
Technology: Compressors and Condensing Units
Part 31
Category: Refrigeration and Cooling Systems
Technology: Refrigerated Display Cabinet equipment
Part 32
Category: Refrigeration and Cooling
Technology: Condensers
Table 1: Minimum Energy Efficiency Ratio (EER) performance values
Absorbed electrical power kW
Part 33
Category: Refrigeration and Cooling Systems
Technology: Refrigeration System Controls