Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 1) Order 2014.
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. 1) 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.
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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 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 solar thermal collector 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 solar thermal collector equipment)
”.
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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 4 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 7 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 15 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 31 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 42 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 49 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 50 of Schedule 2 of the Principal Order is amended by inserting the following:
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paragraphs: Part 52 of Schedule 2 of the Principal Order is amended by inserting the following: