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加快稅務扣除 《香港建築物能源效益註冊計劃》

Accelerated Deduction under Profits Tax : Energy Efficiency Registration Scheme for Buildings (HKEERSB)

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由2018年1月1日起,各類新建及現有建築物/處所如已獲得綠建環評新建建築/既有建築/室內建築的最終銅級或以上評級(或既有建築2.0版自選評估計劃能源使用範疇的滿意或以上評級),業主可向機電工程署申請參與《香港建築物能源效益註冊計劃》,而有關項目中合資格環保裝置所招致的資本開支可享有加快的稅務扣除。這項註冊計劃乃自願性質及費用全免。

The Hong Kong Green Building Council has coordinated with different parties to provide tax incentives and funding assistance for BEAM Plus project applicants. With effect from 1 January 2018, new or existing buildings/premises that have achieved Final Bronze rating (or Satisfactory grade in the case of EB Selective Scheme – Energy Use) or above under BEAM Plus NB, EB or BI are eligible to register under the Electrical and Mechanical Services Department’s Energy Efficiency Registration Scheme for Buildings (HKEERSB). Capital expenditure incurred in the installation/construction of energy efficient building installations registered under HKEERSB is eligible for accelerated deduction under profits tax.

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