A number of investments in commercial vehicles are eligible for additional tax deductions. For example, when buying a lzv, energy deduction is possible for the dolly. EVO writes this on the basis of the annual Energy List and Environment List of the Netherlands Enterprise Agency. These are the fiscal energy investment allowance (EIA) or environmental investment allowance (MIA).
What is eligible?
Side guards fitted between the wheels of tractors, lorries, trailers and semi-trailers are eligible, as are hybrid power take-off (PTO) systems, tyre pressure monitoring systems and start-stop systems for lorries.
Other tax deductions include the lightweight tipping body, the silent truck and adaptive cruise control for freight traffic. Electric transport is also on the 2015 Environmental List.
Refrigerated transport
Tax subsidies are also available for refrigerated transport. The Energy List includes lightweight refrigerated bodies for delivery vans and, for all refrigerated vehicles, refrigeration systems that use CO₂ as a refrigerant. The Environmental List also includes low-noise bodywork and refrigeration systems powered by solar cells or regenerative braking. For existing refrigerated vehicles, the purchase of a closed particulate filter has been made more attractive.
Refurbishment and internal transport
Tax support is also available for the construction and renovation of commercial buildings that meet high sustainability standards. For internal transport, an energy subsidy is available for the purchase of high-efficiency chargers for traction batteries.
