Promotion in Ireland


Updated: 08.01.2019

Author: Georgios Maroulis

Summary of support schemes

  • Subsidy I: The Better Energy Homes Scheme-Solar Water Heating Grant allows homeowners of dwellings built before 2011 to apply for a € 1,200 grant aid for the installation of a solar thermal installation.
  • Subsidy II: The Support Scheme Renewable Heat offers subsidies for the purchase of heat pumps (up to 30%), while an operating support is expected to be introduced for biomass/biogas installations.
  • Tax regulation mechanism: The Accelerated Capital Allowance (ACA) scheme aims to encourage investments in energy efficient equipment and allows companies to depreciate 100% of the purchase value of qualifying energy efficient equipment against their profit in the year of purchase. 


  • Subsidy I: Solar thermal installations are eligible for the grant aid.
  • Subsidy II: Aero-, hydro- and geothermal heat pumps are eligible for a subsidy.
  • Tax regulation mechanism: A list of the eligible equipment can be found in the Triple E Products Register of the Sustainable Energy Authority of Ireland (SEAI). The ACA currently covers 10 different equipment categories and 52 associated technologies. With regards to RES, solar thermal collectors and heat pumps are covered.

Statutory provisions

  • TCA 1997 (Taxes Consolidation Act 1997 (TCA) and its amending acts) 
  • S.I. 446/2016 (Taxes Consolidation Act 1997 (Allowances for Energy Efficient Equipment) (Amendment) (No. 2) Order 2016) 
  • S.I. 259/2011 (Statutory Instrument (S.I.) 259 of 2011: Building Regulations (Part L Amendments) Regulations 2011)
  • SSRH Terms & Conditions (Support Scheme Renewable Heat Terms & Conditions)
  • SSRH Operating Rules and Guidelines (Support Scheme Renewable Heat Operating Rules and Guidelines)


Further information

  • Department of Communications, Energy and Natural Resources (DCENR)
  • +353 167 82 000
  • DCENR website
  • Revenue Commissioners (Revenue): Irish Tax and Customs
  • +353 1 702 3011
  • Revenue website