The Environmental Investment Allowance (MIA) encourages entrepreneurs to invest in environmentally friendly business assets and the construction of sustainable buildings. Each year, the Environmental List is published on behalf of the Ministry of Infrastructure and Water Management, consisting of a large number of environmentally friendly business assets and technologies. An important part of the MIA scheme is certification with BREEAM & GPR.

BREEAM and GPR are sustainability labels for buildings that assess environmental performance. BREEAM (Building Research Establishment Environmental Assessment Method) is an internationally recognized certification system, while GPR (Municipal Practice Guideline) is mainly used in the Netherlands to measure sustainability across five themes: energy, environment, health, usability, and future value.

The benefits and subsidy amount

For investments in sustainably certified utility and industrial buildings, all construction costs are eligible. Subsidizable amounts range between €600 per m² and €1,400 per m², depending on building type and certification level, and up to €2,000 per m² for buildings with a green roof, retention roof, or facade greening system. The investment deduction amounts to 36% or 27% of the eligible costs, depending on the ambition. This investment deduction can be deducted from your company’s taxable profit, providing a net benefit of approximately 7% to 9% of construction costs.

Depending on the function and size of the building, this can quickly amount to €56 per usable floor area (BVO) or more. A substantial benefit that should not be left unused in times of rising construction costs and the clear desire to build sustainably.

Important conditions

The following conditions apply to MIA BREEAM & GPR: ▪ All purchased wood used must meet the requirements set by the Timber Procurement Assessment Committee. ▪ For BREEAM new construction or major renovation, a minimum score of 70% (excellent) must be achieved, with minimum scores for various subcategories. For GPR, a minimum score of 8.0 applies. ▪ For new construction, the most current version must be used: BREEAM-NL version 6.1 or GPR version 4.4. ▪ For renovation, under certain conditions, BREEAM-NL-In-Use version 6.1 may be used. For the Asset component, a minimum score of 55% (very good) for the credits must be achieved. Minimum scores must also be met for various subcategories. For GPR version 4.4, a minimum score of 7.0 applies to existing buildings.

Applying for the subsidy?

Van Draeckeburgh has over 20 years of experience in applying for the Environmental Investment Allowance. We are able to make an accurate estimate of the expected benefit. Our advisors submit applications on time. We ensure that your project team stays on the right track to fully utilize the subsidy benefit while you enjoy maximum advantage.

Would you like to know if the MIA offers possibilities for your project? Feel free to contact us or try the subsidy scan in advance.