Goal of the EIA
The EIA is set up with two different goals (SenterNovem, 2004):
1. energy saving by means of stimulating investments in energy efficient assets
and renewable energy, and;
2. improving the profitability of technologies.
The announcement of the Energy Investment Deduction in the Dutch State Courant
described the aim as follows: “to foster investments that are of interest for an efficient
use of energy” (State Courant 1996, nr.148/p.18). From this statement it
seems that energy savings and not CO2 emission reductions constitute the principal
target of the EIA. According to the study from PWC (2001) the main goal of the
EIA is to “stimulate investments in energy saving equipment”. In the evaluation
part of this study we assume that energy savings are the main objective of the EIA
and use energy savings as evaluation criteria.