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Overview
Ireland supports renewable electricity through a number of schemes. Firstly, the Renewable Energy Support Scheme (RESS) is an auction scheme that supports solar PV (0.5 MW-125 MW) and onshore wind energy projects (0.5 MW- equivalent of 60 GWh). RESS has also included a “Community preference” category (for projects 0.5 MW- 5 MW), where community-led projects can take part and secure support for their projects. Additionally, solar PV scheme provides subsidies for the purchase and installation for roof-mounted PV (up to 2kWp and with battery storage up to 4 kWp). Furthermore, subsidies for PV systems up to 11kW are granted to farmers under the Targeted Agricultural Modernisation Scheme II (TAMS II) (Pig & Poultry Investment Scheme/ Young Farmers’ Capital Investment Scheme). Tax-relief for the purchase of energy efficient equipment including PV systems and wind turbines are provided under the Accelerated Capital Allowance- ACA to enterprises located in the Republic of Ireland. Finally, Value Added Tax (VAT) refund is foreseen for farmers that have purchased PV systems or wind turbines.
With regard to its RES-E targets, the Republic of Ireland aspires to increase its RES-E share from 30% in 2020 to 70% by 2030 (NECP). -
Summary of support system
- Subsidy (Solar PV Scheme): SEAI provides grants for the purchase and installation of roof-mounted PV. Battery storage is also eligible for support.
- Subsidy (Pig & Poultry Investment Scheme): Under the Pig & Poultry Investment Scheme, farmers active in that sector can receive support for specific investments. Among them, purchase and installation of PV systems and/or battery storage are eligible for support. Pig & Poultry Investment Scheme is part of Targeted Agricultural Modernisation Scheme II (TAMS II), included in the 2014-2020 Rural Development Programme of Ireland.
- Subsidy (Young Farmers’ Capital Investment Scheme): Under Young Farmers’ Capital Investment Scheme, young farmers active in that sector can receive support for specific investments. Among them, purchase and installation of PV systems and/or battery storage are eligible for support. Young Farmers’ Capital Investment Scheme is part of Targeted Agricultural Modernisation Scheme II (TAMS II), included in the 2014-2020 Rural Development Programme of Ireland.
- Tenders / Auctions (RESS 1): In December 2019 Ireland introduced its first RES tender, the Renewable Energy Support Scheme (RESS). The tender took place in July 2020. There were three distinct categories. A technology neutral (“all projects”) category, a “solar preference” category (only for PV) and the “Community Preference Category”, which will provide support on community-led projects. Further auctions are expected in the following three years.
- Tax regulation mechanisms (Accelerated Capital Allowance- ACA): ACA is a tax-relief scheme that promotes the purchase of energy efficient equipment by enterprises located in the Republic of Ireland. More specifically, companies can depreciate 100% of the purchase value of certain energy efficient equipment against their profit in the year of purchase.
- Tax regulation mechanisms (VAT Refund for farmers): S.I. No. 201/2012 foresees the refund of Value Added Tax (VAT) for farmers purchasing wind turbines or PV plants.
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Competent authorities
- SEAI
- Eirgrid
- CRU
- DAFM
- Irish Revenue Commissioners
