As of 1 January 1997 the fiscal measure Energy Investment Deduction Scheme
(EIA) is in place. The policy objective of the EIA is to stimulate investments in energy
saving equipment and renewable energy. The scheme offers Dutch companies
tax relief on investments in energy efficient technologies and renewable energy
technologies. Up to 44% of the investment costs may be offset against taxable profits,
provided that the equipment appears on the so-called ‘Energielijst’ or meets
specific energy savings criteria (e.g. in euro/GJ saved) (SenterNovem, 2005). The
Energy-list includes descriptions of concrete technologies that are eligible for the
EIA. Saving standards are given for technologies that are not described but might
be eligible.