Evaluation of the Energy Investment Allowance (EIA) 2017-2021

On behalf of the Ministry of Economic Affairs and Climate (Economische Zaken en Klimaat), CE Delft studied the effectiveness and efficiency of the Energy Investment Allowance (EIA) was examined during the period 2017-2021. The EIA is a tax scheme designed to achieve energy savings for companies by accelerating the market introduction of innovative business assets that are more energy-efficient than conventional ones. The eligible business assets are included in the Energy List.

The study shows that gross energy savings from EIA average 9.7 petajoule (PJ) per year, while net energy savings (adjusted for the share of ‘free riders’) are estimated to average between 2.6 and 6.7 PJ per year. Implementation of the EIA has been efficient, while effectiveness could be improved.