This presentation draws a relationship between BREEAM credits and available tax incentives. I presented this information to the key Bausch and Lomb stakeholders that decided whether or not to pursue BREEAM certification for the renovation of a European building.

1. Kingston Upon Thames, LondonBREEAM & Tax Credit Maria Booker Bausch + Lomb 02/18/2011

2. BREEAM 10 Categories Management Health and Well Being Energy Transport Water Waste Pollution Land Use and Ecology Materials Innovation

3. BREEAM

4. BREEAM

5. British Tax Incentives Enhanced Capital Allowances (ECA) Energy 100% tax relief on identified energy saving products Water 100% tax relief on identified water conservation products

6. British Tax Incentives Feed-in-tariffs Generation Tariff: “a payment for every kWh of electricity generated” Generation Tariff: “a payment for any electricity that is exported to the grid.”

7. Where tax incentives can help ENE1 – Reduction of CO2 emissions (15 Credits): BREEAM: Up to 15 credits will be awarded based on the buildings Energy Performance Certificate (EPC). Refurbished buildings must score 15 on the EPC in order to receive 15 credits. New buildings must score 0. ECA: “There are two types of solar thermal collector that are specified as energy saving under the ECA scheme. Within these, further sub-division can be made: Glazed flat plate collectors Evacuated tube collectors electric heating Direct flow Heat pipe collectors.”

8. Where tax incentives can help ENE4 – External Lighting (1 credit): BREEAM: “External light fittings are controlled through a time switch, or daylight sensor, to prevent operation during daylight hours. Daylight sensor override on a manually switched lighting circuit is acceptable.” ECA: “Daylight detectors with associated dimming controllers that monitor daylight availability and automatically dim lighting to the level needed” are eligible for tax credits.

9. Where tax incentives can help ENE5 – Low or Zero Carbon Technologies (3 Credits): BREEAM: “A local LZC energy technology has been installed….and this method of supply results in a 15% reduction in the building’s CO2 emissions.” ECA: “There are two types of solar thermal collector that are specified as energy saving under the ECA scheme. Within these, further sub-division can be made: Glazed flat plate collectors Evacuated tube collectors electric heating Direct flow Heat pipe collectors.”

10. Where tax incentives can help WAT1 – Water Consumption (3 Credits): BREEAM: WCs, urinals, taps, and showers are used to determine water consumption for the building. The more water that is saved results in higher credit awards. ECA: Eligible taps, toilets, and flow controllers are available, and tax incentives apply. Note: Rainwater Harvesting systems are eligible for tax incentive, these systems will significantly reduce potable water demand in bathrooms. Rainwater Harvesting Systems also apply to other BREEAM credits.

11. Where tax incentives can help WAT2 – Water Meter (1 Credit) BREEAM: “The specification of a water meter on the mains water supply to each building; this includes instances where water is supplied via a borehole or other private source. The water meter has a pulsed output to enable connection to a Building Management System (BMS) for the monitoring of water consumption.” ECA: Water flow meters & monitoring equipment & water management software products are available for tax credits

12. Where tax incentives can help WAT3 - Major Leak Detection (1 credit) BREEAM: “Audible when activated. Activated when the flow of water passes through the water meter/data logger at a flow rate above a pre-set maximum for a pre-set period of time. Able to identify different flow and therefore leakage rates, e.g. continuous, high and/or low level, over set time periods. Programmable to suit the owner/occupiers’ water consumption criteria. Where applicable, designed to avoid false alarms caused by normal operation of large water-consuming plant such as chillers.” ECA: Leak detection products include: data loggers, pressure reducing valve controllers, remote meter reading and leak warning devices

13. Where tax incentives can help POL6 - Watercourse Pollution (1 credit): BREEAM: “Specification of Sustainable Drainage Systems (SUDs) or source control systems such as permeable surfaces or infiltration trenches where run-off drains are in areas with a relatively low risk source of watercourse pollution.” ECA: Rainwater harvesting equipment including control, filtration, and storage products are available for tax incentives.

14. How much is the government helping?

15. Conclusion The British government will able to help you reach up to 2/3 of your goal of completing a BREEAM certified building by offering tax incentives on all qualified products. There is a revenue opportunity by going solar. The British government will pay you to generate your own electricity.

16. Considerations Is there a cap on how many ECA credits can be claimed in a year? Are the items you are currently being quoted for on the ETL list at the ECA website? There are other tax incentives available for items that wouldn’t be eligible for BREEAM credits, the tax credits from these purchases could offset other architectural or engineering decisions that will guarantee BREEAM credits.