The most important tax benefits and energy subsidies of 2022 at a glance

Various financial schemes and subsidies are available in the Netherlands to stimulate the preservation of buildings. What is the current state of affairs and what can you as a building owner profit from? Here we give you a look at the most important Dutch schemes on energy subsidies in 2022.

Energy subsidies 2022

Investment Subsidy for Sustainable Energy and Energy saving

Since 2016, the Investment Subsidy for Sustainable Energy (ISDE in Dutch) has provided financial assistance for the purchase of sustainable heating systems such as heat pumps and solar boilers. In addition, from 2021 onwards, insulation measures, solar panels and wind turbines have also fallen under the ISDE. Both private homeowners and commercial parties will be reimbursed for part of their investment as an energy subsidy. As of 1 January 2022, the subsidy scheme has been expanded to better reflect the agreements in the Dutch government’s climate accord. The new scheme has been dubbed the Investment Subsidy for Sustainable Energy and Energy Saving for homeowners, and as of 1 January 2022 the following changes to it went into effect:

1. Higher subsidy amounts for installed heat pumps on/after 1 January 2022

(For private homeowners)

2. Higher subsidy amounts for installed solar boilers on/after 1 January 2022

(For private homeowners)

3. Higher subsidy amounts for insulation measures on/after 1 January 2022

(For private homeowners)

4. Changes to subsidy applications for solar panels and small wind turbines

(For business users)

– The upper limit of joint capacity of 100 kWp will be dropped for solar panels

– The requirement for wind turbines to have a combined maximum rotor surface area of 500 m2 has been dropped.

Important: From 2022, it will no longer be possible to combine floor and crawlspace insulation to meet the insulation requirement.

Important to know: the ISDE must be applied for before the device is actually purchased. The application can be submitted to the Netherlands Enterprise Agency (RVO).

Stimulating Sustainable Energy Transition SDE++

The SDE++ subsidy, a broader version than its predecessor SDE+, is intended to help companies and nonprofit institutions reduce their CO2 emissions. The renewed scheme is especially attractive for companies with energy-intensive processes, such as industry. The SDE++ is high on the government’s agenda for meeting the target involved in being climate neutral by 2050.

At present, the SDE++ 2021 is closed. Since 2 December 2021, a parliamentary letter has been submitted to the President about the results of SDE++ 2021, the opening of SDE++ in 2022 and the proposal to modify SDE++ as of 2023.

Important: So far, there is no certainty about how SDE++ will work in 2022. Keep an eye on this article for the opening dates of SDE++ in 2022.

Incentive Scheme for Natural Gas-Free Rented Housing for landlords (SAH)

Under the SAH incentive scheme, housing corporations, institutional investors and private landlords can receive subsidies for connecting rental properties to an external heat network. The subsidy is for both upgrades in the home and the connection costs to the heat network. All existing rented houses that are going to be off gas and connected to a heat network within 5 years are eligible for the SAH. Energy subsidy plans can be granted a maximum of €5,000 per rental home. The SAH can be applied for between the period of 1 May 2020 and 31 December 2023.

Note: As of 1 October 2021, mixed homeowner’s associations may also apply for the SAH scheme. Now, to be eligible, not all properties within a homeowner’s association need to be rental properties.

Social property care programme

From 2021 onwards, small community property owners will be able to draw on their province’s relief programme to make their buildings more sustainable. This care programme supports small social property owners (such as school boards, care providers and sports companies) in making the buildings they own more sustainable.
Through this relief programme, social real estate owners can obtain tailor-made advice and guidance from the province. The counselling scheme runs up to the time of tender and implementation and is therefore not a scheme for paying for the measures itself.

Stimulating construction and maintenance of sports facilities (BOSA)

This scheme is intended to incentivise the construction and maintenance of sports facilities for amateur sports clubs. Sports clubs can use this subsidy to build and maintain their sports facilities. In addition, the subsidy can also be used to purchase sports equipment. BOSA subsidies can be applied for at €2,500 and up. Any individual applicant can be granted a maximum of €2.5 million per calendar year. The eligible costs are described below:

  • Costs for construction and maintenance
    Costs for construction and maintenance of sports facilities and for purchase of sports equipment are subsidised at 20% including VAT.
  • Energy saving, accessibility, circularity and climate adaptation
    Activities aimed at energy saving, accessibility, circularity and climate adaptation are eligible for additional funding of 10%. This means a total of 30% of the costs.
  • Measures for total safety experience
    It is also possible to apply for funding to support the total safety experience of a sports facility. Activities related to the safety experience are eligible for 10% additional funding (30% total).

Note: If an application is made in advance, the project period is maximum of 3 years. The activities must take place during this period.

Tax incentives

Saldering voor zonnepanelen

When you buy solar panels, you can make use of the full net metering scheme through your energy supplier until 2023. This means that you can offset power generated by solar panels against power purchased from the energy supplier, at your supplier’s regular electricity rate. The net metering scheme will be phased out from 2024 and disappear completely in 2031.

The Energy Investment Allowance (EIA) for entrepreneurs

As in 2021, there is a tax incentive for investments in business assets that lead to energy savings or CO2 reduction of the business premises and/or business activities. The Energy Investment Allowance (EIA) is for all entrepreneurs who are liable for income tax and corporate tax. For the investment, 45.5% of the investment costs can then be deducted from the taxable profit. This results in an average benefit of 11%. For the year 2022, the budget is €149 million. An important condition is that the energy-efficient investment falls under a code on the Energy List.

MIA and Vamil for entrepreneurs

With the Environmental Investment Allowance (MIA) and the Arbitrary Depreciation of Environmental Investments (Vamil), the Dutch government stimulates investments in sustainable equipment and machinery. In 2022, the government increased the MIA deduction percentages. By making use of the MIA, you can take advantage of an investment deduction of up to 45% of the investment amount. The budget for MIA for 2022 is €144 million. With Vamil, 75% of the investment costs can be freely depreciated. The budget for Vamil in 2022 is €25 million. Faster depreciation means that the taxable profit is reduced, and therefore less tax is paid in that year. This provides an interest and liquidity advantage. To be able to use the MIA or Vamil, the measure must be on the Environmental List. The purchase must also be reported to the RVO within three months.

Note: From 2022 onwards, MIA/Vamil will no longer offer any tax benefit for electric passenger cars, except cars with integrated solar panels. However, electric vans do remain on the environmental list.

Green Certificates

The Green Project Regulation is a joint regulation of the Ministry of Infrastructure and Water Management and the Ministry of Finance. With it they intend to stimulate sustainable and innovative construction and related projects. The Netherlands Enterprise Agency (RVO) assesses the projects on behalf of the Minister of Economic Affairs. After a positive assessment, RVO issues a Green Certificate. This certificate can be used to apply for special mortgage products with advantages like interest rebates. The green certificate is valid for ten years for most projects.

Planning your own energy subsidy for 2022? Our consultants will give you an overview of the best energy-saving opportunities.

Contact Apeldoorn

CFP Green Buildings
J.C. Wilslaan 29
7313 HK Apeldoorn
The Netherlands
+31 (0)55 355 5199
info@cfp.nl

Contact Naarden

CFP Green Buildings
Onderwal 8
1411 LV Naarden
The Netherlands
+31 (0)55 355 5199
info@cfp.nl

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