Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 3) Order 2011.
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 2011.
(2) The collective citation, “the Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) Orders 2008, 2009, 2010 and 2011”, 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 13 of that Schedule:
“Part 13Category: Heating and Electricity Provision
Technology: Co-generation
Co-generation is defined as highly energy efficient equipment which can simultaneously generate a combination of heat, cooling energy and usable electrical power in a single thermodynamic process and which is intended primarily for on-site use.
Co-generation Equipment is considered to include the following:
Combined Heat and Power
Combined Heat and Power (CHP) is the simultaneous generation of heat and power in a single process.
Tri-generation
Tri-generation is the simultaneous generation of heat, cooling and power in a single process whereby the cooling effect is obtained through the CHP generated heat by means of an absorption chiller.
Co-generation Eligibility Criteria:
In order to be included on the ACA Specified List, a Co-generation product must meet all of the relevant requirements listed 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 Co-generation equipment)
CHP Specific Eligibility Criteria
(To be met in addition to the general eligibility criteria)
Tri-generation specific Eligibility Criteria:
(To be met in addition to the general eligibility criteria)
”.
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paragraphs: Schedule 1 of the Principal Order is amended by substituting the following for Part 14 of that Schedule:
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paragraphs: Schedule 1 of the Principal Order is amended by substituting the following for Part 18 of that Schedule:
A Photovoltaic (PV) System is defined as advanced equipment which efficiently converts solar energy into electrical energy primarily for on-site use.
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paragraphs: Schedule 1 of the Principal Order is amended by inserting the following:
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.
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paragraphs: Part 2 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 3 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 5 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 6 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 9 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 12 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 14 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 28 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 32 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 48 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 1 of Schedule 2 of the Principal Order is amended by deleting the following:
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paragraphs: Part 3 of Schedule 2 of the Principal Order is amended by deleting the following:
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paragraphs: Part 6 of Schedule 2 of the Principal Order is amended by deleting the following:
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paragraphs: Part 28 of Schedule 2 of the Principal Order is amended by deleting the following:
The Minister for Finance approves the making of the foregoing Order.