gbi tax exemption
play

GBI Tax Exemption M&E Costs, Innovation & Certification by - PowerPoint PPT Presentation

GBI Tax Exemption M&E Costs, Innovation & Certification by Ar, Ir and Sr 17 th March 2010 GBI Tax Exemption 1.What are the eligible Green Cost items ? GBI Green Cost Items Part Criteria Description EE Energy Efficiency EE1 Sun


  1. GBI Tax Exemption M&E Costs, Innovation & Certification by Ar, Ir and Sr 17 th March 2010

  2. GBI Tax Exemption 1.What are the eligible Green Cost items ?

  3. GBI Green Cost Items Part Criteria Description EE Energy Efficiency EE1 Sun shading devices including automatic controls EE1 Sandwich walls; Additional insulation EE1 Roof insulation 1.1 1.1 EE1 Wall insulation EE1 Cavity brick walls EE1 Low-E glass of various thickness EE1 Double glazing of various thickness EE1 Energy Management System

  4. GBI Green Cost Items cont’d Part Criteria Description EE Energy Efficiency EE2 Daylight auto sensor devices for lighting control EE2 Motion sensor devices for lighting control EE3 Electrical sub-meters for EE monitoring EE4 EE4 RE such as Fuel Cells, Biomass, Hydro, Wind, RE such as Fuel Cells, Biomass, Hydro, Wind, 1.1 1.1 Geothermal etc EE4 BIPVs and PVs EE4 Solar powered application viz STC EE5 EE HVAC Equipment EE5 Enhanced HVAC systems such as TES, DCS, Cogen etc

  5. GBI Green Cost Items cont’d Part Criteria Description EE Energy Efficiency EE5 Enhanced HVAC technologies/ strategies e.g. UFAD, chilled slabs/ ceilings, Active/ Passive chilled beams, etc EE5 High Performance Glazing/ Walls EE5 EMS integrated to enhance EE Performance 1.1 EE5 EE light fixtures including LEDs EE5 Heat Pumps, Heat Machines EE5 Gas/ Solar Water Heaters EE5 Geothermal Heating/ Cooling

  6. GBI Green Cost Items cont’d Part Criteria Description EE Energy Efficiency EE5 Hot Water Heat Reclaim System e.g. Desuperheater System 1.1 EE5 Variable Speed Drives EE5 High Efficiency Motors

  7. GBI Green Cost Items cont’d Part Criteria Description EQ Indoor Environmental Quality EQ3 CO2 Monitoring & controls for EE & IAQ EQ4 Low VOC products 1.2 EQ6 Additional controls and devices to enhance thermal controllability, e.g. VAV terminals, thermostats, controllability, e.g. VAV terminals, thermostats, sensors EQ7 UFAD system, Dedicated work-station air supply system, Low Level Displacement system EQ8 Light Shelves for Daylight Harvesting

  8. GBI Green Cost Items cont’d Part Criteria Description EQ Indoor Environmental Quality EQ8 Double Skin Façade, Low Emissivity Glass, IGU, High Performance Glazing 1.2 1.2 EQ9 EQ9 Automated blind control, double glazing with Automated blind control, double glazing with sandwiched blinds, automated louvres EQ11 High Frequency Ballasts and Luminaries EQ13 Acoustic ceilings and internal partition/ wall insulation EQ14 Permanent air flushing system

  9. GBI Green Cost Items cont’d Part Criteria Description SM Sustainable Site Planning & Management SM2 Decontamination costs SM4 Restoration or protection of existing native cultivars SM9 Costs incurred in reserving carparks for green/ hybrid 1.3 vehicles, e.g. additional signages, line marking, etc SM12 Green Roof SM12 High Albedo Paint (Paint with suitable SRI) to obviate heat island effect SM12 Green Walls SM12 Pervious Pavers/ Open Grid Pavers

  10. GBI Green Cost Items cont’d Part Criteria Description MR Material & Resources MR1 Reused materials MR2 Materials with Recycled Content that qualifies for GBI points MR3 Regional materials if proven cost is more than alternatives alternatives 1.4 1.4 MR4 Sustainable timber MR5 Provision of Recycling Facilities/ bins/ balers; and signages MR6 Costs incurred in sorting during construction MR7 HVAC equipment using zero ODP refrigerants and clean agents for fire fighting system

  11. GBI Green Cost Items cont’d Part Criteria Description MR Material & Resources 1.4 MR7 HVAC equipment using natural refrigerants and natural gas clean agents for fire fighting system

  12. GBI Green Cost Items cont’d Part Criteria Description WE Water Efficiency WE1 Rainwater Harvesting System WE2 Black Water Recycling System 1.5 WE2 Grey Water Recycling System WE3 Water Efficient Fixtures & Flow Restrictors, automatic rain sensors and devices WE4 Waterless Urinals or Low Flushing fixtures WE5 Water sub-meters and monitoring points

  13. GBI Green Cost Items cont’d Part Criteria Description IN Innovation IN1 Solar Thermal Technology e.g. STC IN1 Solar Light/ Tube Systems IN1 Heat Pipe Technology IN1 IN1 Heat Recovery System e.g. Heat Wheels Heat Recovery System e.g. Heat Wheels 1.6 IN1 Regenerative Lifts and Sensor Controlled Escalators IN1 Non-Chemical Cooling Tower Water Treatment System IN1 Auto-condenser tube cleaning system IN1 Advance Air Filtration technology

  14. GBI Green Cost Items cont’d Part Criteria Description IN Innovation IN1 Central Pneumatic Waste Collection System IN1 Central Vacuum System 1.6 IN1 IN1 Refrigerant leakage and recycling facilities Refrigerant leakage and recycling facilities IN1 Condensate Water Harvesting IN1 Recovery of Fire Testing water IN1 Active Facade

  15. GBI Tax Exemption 1.What are the eligible Green Cost items ? 2.What are the eligible M&E items ? 3.What is the base reference cost ? 4.What constitute Innovation items ?

  16. GBI Green Cost M&E Items Service Criteria Green Item Ref Base Cost Remarks ACMV Total System AC EE4,5; Total Plant Incremental cost System System MR7; Cost Water- to be based on IN1 incorporating cooled CHW entire plant TES, Chilled TES, Chilled plant with CAV plant with CAV system. If claim system. If claim Slab/ Ceiling, Air Distribution is on this item STC, Cogen System then not eligible for separate similar ac equipment claim

  17. GBI Green Cost M&E Items cont’d Service Criteria Green Item Ref Base Cost Remarks ACMV Air EE5; VAV, UFAD, CAV System Incremental cost Distrib EQ6,7 LLD, Active/ to be based on System Passive Beams entire air distribution distribution system. If claim is on this item then not eligible for separate similar component claim

  18. GBI Green Cost M&E Items cont’d Service Criteria Green Item Ref Base Cost Remarks ACMV Cooling EE5 DX ACPU and Minimum COP Compare ‘Like Plant/ WCPU in MS 1525 with Like’ eqpt; Eqpt e.g. WCPU to WCPU WCPU EE5; Absorption Electric Chiller MR7 Chiller with min. COP in MS 1525 EE5; Chiller/ Unitary Min. COP in MS Compare ‘Like MR7 AC using ‘Zero 1525 with Like’ ODP’/ ‘Natural’ refrigerant

  19. GBI Green Cost M&E Items cont’d Service Criteria Green Item Ref Base Cost Remarks ACMV Other EE1 Energy Basic EMS 100% claimable if Eqpts & Management installation ac space < 4000 Accesso System sqm. Otherwise, ries ries only the additional only the additional cost apply EE5 VSD Nil 100% claimable EQ3 CO2 Sensor & Nil 100% claimable Monitoring IN1 Heat Pipes Nil 100% claimable IN1 Heat Recovery Nil 100% claimable Wheels

  20. GBI Green Cost M&E Items cont’d Service Criteria Green Item Ref Base Cost Remarks ACMV Other IN1 Non-Chemical Conventional Eqpts & Cooling Tower Chemical Water Accesso Water Treatment Treatment ries System System IN1 IN1 Refrigerant Leakage Refrigerant Leakage Nil Nil 100% 100% Detection & claimable Recycling Facility IN1 Advance Air Conventional Filtration Washable Air Technology Filters IN1 Auto-condenser Nil 100% tube cleaning claimable system

  21. GBI Green Cost M&E Items cont’d Service Criteria Green Item Ref Base Cost Remarks ACMV Mech EQ14 Permanent Air Smoke Spill 100% claimable if Ventn Flushing System Smoke Spill System System is not required by required by Bomba

  22. GBI Green Cost M&E Items cont’d Service Criteria Green Item Ref Base Cost Remarks Electrical System Lighting EE5 T5/T16, LED T8/T26 LED to be of better efficacy & for correct application EE5 CFL, LED Halogen/ LED to be of better Incandescent Incandescent efficacy & for efficacy & for Equivalent correct application EE5; Solar Powered Equiv electric IN1 Light lamp EQ11 Electronic Electromagnetic Ballasts Ballasts (6W) EE5; LED for Equiv PAR or LED to be of better IN1 Façade & HID Lamps efficacy & for External correct application applications

  23. GBI Green Cost M&E Items cont’d Service Criteria Green Item Ref Base Cost Remarks Electrical System Others EE2 Occupancy/ Nil 100% claimable Motion Sensors EE2 Photo Sensors Nil 100% claimable EE3 Electric Sub- Base sub- Cost of additional metering metering EE monitoring meters EE4 PVs Nil 100% claimable EE4 BIPVs Base roofing EE4 Other RE Nil 100% claimable devices IN1 Solar Light Nil 100% claimable Pipes/ Tubes

  24. GBI Green Cost M&E Items cont’d Service Criteria Green Item Ref Base Cost Remarks Elevators & Escalators Lifts EE5 ACVVVF ACVVVF Applicable only if Gearless Lifts Geared Lifts Geared Lifts are available for the installed speed & capacity EE5; IN1 EE5; IN1 Regenerative Regenerative ACVVVF ACVVVF If Geared Lifts are If Geared Lifts are Lifts/ Variable Geared Lifts not available for the Speed Lifts or installed speed & Equiv capacity then Gearless apply Escalators EE5 Variable Single Speed Speed/ Auto Escalators Start Stop or Equiv Escalators

Recommend


More recommend