Grant E.I.A.

For entrepreneurs only

An air conditioner is an air-to-air heat pump. The Energy Investment Allowance (EIA) is a tax scheme through which the government supports entrepreneurs to invest in energy-saving assets and renewable energy.

The entrepreneur can deduct 40% of the investment cost from the profit, reducing the taxable profit and thus making the investment cheaper.

Consumers cannot claim this.

2024

From 2024, heat pumps with a thermal output of 12 kw or lower are no longer eligible for E.I.A. E.I.A is still possible for installations with a thermal output higher than 12 kW. these heat pumps must have a SCOP of at least 4.

The SCOP value of the respective air conditioner can be found on the article page under the heading "Technical specifications".

The subsidy is not infinite. A maximum of €1,400 per kW thermal power is eligible for this subsidy.

Calculation example

Suppose a heat pump with a rated thermal output of 15kW is purchased, a maximum of €21,000 is eligible.

If the actual acquisition cost is lower than this amount, then of course the lower amount will apply.

The amount of €21,000 is deducted from taxable profit (pre-tax VpB/IB). The net benefit after tax is around 10% (€2,100) of the investment.

Reporting code

The reporting code for this air conditioner or air-to-air heat pump is 211104C.