PV-panels (step 2)

ANDERS A. E. SEWALT 42 During the period of this research, an important step is made concerning the reduction of the EPC. On October 27, 12 PV-panels are placed on the roof of the work shed, and 24 PV-panels are placed on the roof of the meeting area. These are DMEGC mono all-black 60-cells PV-panels (dim. 1650x992x40 mm) with a peak power of 275 Wp. The total cost (materials, mounting and installation) excluding VAT is € 9.557,- and the PV-panels are located as shown inFigure 22. Figure 22 shows that the shadow of the roof of work shed affect the efficiency of the PV-panels on the roof of the meeting area.

Annual electricity generation

To determine the effect of the PV-panels on the EPC, the annual energy generation of the PV-panels is examined. As is known, the yield of a PV-panel depends on the amount of sunlight that it captures. The yield of a PV-panel is expressed in Wp, which stands for Watt peak. Wp represents the yield in an ideal circumstance. Therefore, the given 275 Wp of the PV-Panel does not mean that the yield of the panel is actually 275 Wp. However, the actual yield of a PV-panel can be easily calculated by using the conversion factor for the Netherlands (TKI EnerGO, 2013). For the determination of the conversion factor, use was made of a yield scan by zonnepanelen.net. The situation of Alldrik is analyzed with sophisticated software at a distance. In addition, the climate data from Markelo have been used. In the situation of Alldrik are solar radiation, slope, and orientation to the south used as calculation factors. The conversion factor of Markelo is 0,83 and the reduction factor for Alldrik is calculated at 0,96.

The maximum annual theoretical electricity generation by the PV-panels of Alldrik is 7888 kWh (=275 x 36 x 0,83 x 0,96). How this electricity generation is divided over the year can be determined by full hours of sunlight per month. A full hour of sun corresponds to the amount of energy of the sun that is absorbed by a flat surface in one hour; this is about 1 kWh/m2_{. To calibrate the number of full sunlight with the} electricity generation per month, two known months are used for the whole year. The producer of the PV-panels had added an online program that allows the owner to follow the electricity generation. In the period of the research, the electricity generation of November (261,377 kWh) and December (175,228) are known.

Figure 23 shows the electricity generation per month in 2016. The red line is the electricity generation based on the full hours of sunlight and the two sample months. The green line is the electricity generation per month corrected by the maximum annual electricity generation based on the Watt peak of the PV- panels.

ANDERS A. E. SEWALT 43 Electricity surplus

In a situation of electricity surplus from the PV-panels, there can be made use of the offsetting arrangement. the offsetting arrangement dates from 2004 and can be found in the Dutch Electricity Act (Art. 31c). Offset means that the user’s self-generated electricity is directly redelivered to the utility company and therefore can be subtracted at the moment that the PV-panels does not provide enough solar energy. This offset occurs at the same cost as the purchased electricity, so the delivery price of the producer, including energy tax, renewable energy storage, and sales tax.

Minister Kamp has, at the request of Holland Solar, made an explicit statement in the Dutch parliament on the future of the offsetting in the Netherlands. The offset will remain legally entitled to at least 2020 and thereafter shall follow a decent transitional arrangement. A new system will be developed from 2017 and should start from 2020. The premise is that PV-panels remain financially attractive, even after 2020 (Holland Solar, 2016).

Tax deductions

To ensure that companies can purchase their solar systems and simultaneously earn back the investment quickly, several options for tax deductions are available. In 2017, the diverse arrangements for SMEs (small and medium enterprises) are the EIA and KIA (Subsidie-zonnepanelen, 2017).

The EIA (Energie-ivesteringsaftrek) is a tax deduction. With this deduction, the government tries to encourage investment in energy-efficient equipment or renewable energy such as PV-panels. This arrangement is primarily intended for entrepreneurs in the Netherlands who pay income tax or company tax. Through the EIA, entrepreneurs who invest in solar power systems can receive additional deductions from taxable profit. The solar investment should be over € 2200, - (RVO, 2017). Application of the EIA provides 11% deduction of the total investment on average (RVO, 2017).

In addition to the EIA, the investment of PV-panels may affect eligibility for the KIA (Kleinschalig investeringsafstrek). An important condition is that the investment must be an amount between € 2.200 and € 300.000 in PV-panels for the company in a financial year (ProfiNRG, 2017). The KIA depends on the amount of money invested in the PV-panels. Table 33 shows the KIA in correlation with the invested amount of money.

ANDERS A. E. SEWALT 44 Table 33: Kleinschaligheidsinvesteringsaftrek (KIA)

Low boundary High boundary KIA

€ 0,- € 2.200,- N.A.

€ 2.200,- € 54.324,- 28% of the investment € 54.324,- € 100.600,- € 15.211,- € 100.000,- € 301.800,- € 15.211,- reduced by 7.56% of the portion of the investment that exceeds the € 100.600,-