The Dutch energy investment allowance for infrared heating in 2026 may be relevant to a business considering local heating in a high-ceilinged indoor space. Start with the description of the business asset, rather than a general savings percentage or quality label.
The scope of code 270103
On the 2026 Energy List, code 270103 covers infrared panels for local heating of indoor spaces with an average height of more than 4 metres. The description includes electric infrared panels and, optionally, an occupancy sensor. Films, mats and infrared lamps are explicitly excluded.
This therefore concerns a specific business application. The mere fact that an electrical appliance emits infrared heat is not enough. The space and the purpose of the installation must also match the description.
A deduction is different from receiving money back
With a tax deduction, a qualifying amount is included in the calculation of taxable profit under the conditions of the scheme. The net effect depends, among other things, on the tax situation. A deduction percentage must therefore not be presented as the same percentage discount on the invoice.
Have your accountant or tax adviser calculate the expected benefit. Also base an investment decision on the outcome without a benefit that has not yet been awarded.
Assess the actual application
Record which work zones you want to heat and at what times people are present. Measure the space and assess the conditions: open doors, draughts, mounting height, workstation layout and the desired feeling of warmth. A panel in an unfavourable position may not adequately reach the intended zone.
Compare the proposed installation with the existing situation. With local heating, different operating times or a lower background temperature may have an effect, but no fixed savings percentage can be stated without a project-specific comparison.
Create a verifiable file
- Describe the building’s function and the zone to be heated locally.
- Keep dimensions, average height and a layout drawing.
- Record the exact model codes, outputs and any occupancy sensors.
- Keep the quotation, order, invoices and technical documentation.
- Check with RVO which date counts as the investment commitment and which notification deadline follows from it.
A quality label or a supplier’s declaration does not replace assessment against the scheme. If the situation is unclear, ask RVO for an explanation in advance.
Coordinate installation and controls
The electrical connected load is the sum of the appliances involved, taking account of how they are used. The installer assesses protection, wiring, switching equipment and the capacity of the supply. A general rule of thumb for a circuit does not replace that assessment.
Choose controls that suit the zones and operating times. Document which components and functions form part of the proposal so that the technical description matches the actual installation.
Discuss your application with us
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Sources and currency
Content checked on 16 October 2026. For conditions that may change, information from the administering organisation takes precedence.