Micro generation is the general term used to refer to generation that is less than 11kW. The Department is currently considering the optimal fuel mix, including the role of micro generation, for Ireland. Analysis of the potential of micro generation technologies such as small scale wind, solar (including photovoltaic) and small scale hydro, has been carried out by the Sustainable Energy Authority of Ireland (SEAI).
Tax based incentives for the development of renewable technologies, namely the Accelerated Capital Allowances Scheme and the Employment and Investment Incentive are available for investments in micro generation technologies.
In addition, S.I. 201 of 2012, provides for the refund of VAT paid by farmers on qualifying equipment, purchased from 1 January 2012, for the purposes of micro generation of electricity (wind and solar) for use in a farm business. The SEAI's findings on the potential of small scale micro generation technologies, along with responses to the recent consultation on the Green Paper on Energy Policy in Ireland, will inform future policy on the provision of any market support for micro generation.