DRAFT Document Ref: ACA-DC-LS-01

Revision 1.0

Accelerated Capital Allowances

Lighting Eligibility Criteria

Lighting units, comprising fittings, lamps, and associated control gear, that meet
specified efficiency criteria.

Lighting units must include the three elements required for efficient light output:
lamp, electronic control gear, and lamp fitting, and must also meet the criteria
outlined in Tables 1 and 2.
Lighting Unit

Useful
Electricity
In
Fitting Control Light
Output
(Luminaire) Gear Lamp
Watts (ballast) ll/cW

LED lighting products producing white light are also included, subject to
meeting the criteria in Table 1.

Table 1 General Criteria

No. Condition

1. The photometric data of the light fittings (Luminaires) must have been
measured and tested in accordance with I.S. EN 13032-1&2 Light and
lighting Measurement and presentation of photometric data of lamps
and Luminaires 1: Measurement and file format, and -2:
Presentation of data for indoor and outdoor workplaces

2. Luminaires must comply with I.S. EN 60598-1 (Luminaires Part 1 :General

Requirements and Tests)

3. Luminaires must comply with I.S. EN 60598-2-1 (Luminaires Part 2:

Particular requirements. Section 1, Fixed General Purpose Luminaires)

4. LED units producing white light, and associated control drivers, must
maintain 70% of rated lumens output for not less than 35,000 hours,
when stress tested at 1.5A forward current and 125 degrees Celsius
junction temperature or equivalent.

5. All equipment must be CE Marked.

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DRAFT Document Ref: ACA-DC-LS-01
Revision 1.0

Efficiency Criteria

Table 2 outlines the minimum efficiency criteria required for lighting units. The
calculation takes into account the efficiency of the lamps (Lumens per watt), the
power drawn by the control gear (measured in watts), and the efficacy of the
fitting in redirecting the light (Light Output Ratio, LOR). The output figure is
Lamp Lumens per circuit watts (ll/cW).

Table 2 Minimum efficiencies table.

ll/cW = total lamp lumens x LOR Minimum

circuit power drawn ll/cW

Units incorporating triphosphor compact fluorescent lamps (CFL)

with associated electronic control gear integrated into fitting 45
(luminaire)

Units incorporating linear fluorescent lamp(s) with associated 50

electronic control gear integrated into fitting (luminaire)

80
Units incorporating high-pressure sodium lamps

65
Units incorporating metal halide lamps

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