Questions, answered.

It depends on the market. In Malaysia only the company that owns an asset and uses it in its own business can claim the allowance, so a developer building to sell can’t. In Ireland, equipment a business leases out doesn’t qualify. In Germany the grant goes to whoever invests, energy contractors included, and in England and Wales the Boiler Upgrade Scheme goes to whoever owns the building, landlords included.

The report asks once, “Who will use this building?”, and prices every line for that answer. If it will be sold, the relief comes off and each alternative is shown on cost alone.

Malaysia: companies that own the asset and use it in their own business.

Netherlands: businesses, applying within 3 months of placing the order.

Singapore: existing buildings of 5,000 m² or more.

Thailand: companies, with an e-tax invoice for the purchase.

Australia: small businesses with turnover under A$10 million, for each asset under A$20,000. The Safeguard carbon price applies only to 208 large facilities.

Nordics: in Denmark the plants pay the emissions tax and buyers meet it in the price. In Norway, contractors bidding for public work. Sweden’s green tech deduction is for households only.

The asset must be new, listed on MyHIJAU, and owned and used in the company’s own business. The claim goes through MGTC within 24 months of the spend, with a processing fee per claim.

For a certified green building the window is 36 months, and opens only after the Final Green Building and Green Cost Certificates.

The allowance is set against up to 70% of statutory income each year. Anything unused carries forward.

No. It lowers taxable income. Its cash value is the spend, times the allowance rate, times the company’s tax rate, less the claim fee.

Netherlands: within 3 months of the order, with a minimum investment per application.

Singapore: GMIS-EB 2.0 is open to 31 March 2027, or until its funds are used.

Thailand: purchases from 3 March 2026 to 31 December 2028.

The report shows which lines qualify and what each is worth. Help with the claim itself is planned.

Nobody on the building side pays: not the company, its architects and engineers, its quantity surveyor or cost consultant, or its contractor.

Providers pay only when a real project asks them to quote: a named project due to choose soon, a named person who agreed to be contacted, specific lines of the bill of quantities or quote, and a quantity or a budget.

If any of that turns out to be false, the request is refunded.

No. Alternatives are ranked on cost after relief, with carbon beside it. Providers who don’t pay still appear.

The rules and rates are, with their sources below. The worked examples are illustrative: an index where the price as specified is 100. A real report prices each line from dated quotes from providers.

Malaysia: relief valued at a 24% tax rate.

Netherlands: MIA valued at the 25.8% profit-tax rate. Vamil’s early write-off is a cash-flow gain and is not counted.

Singapore: the grant is shown for an illustrative carbon saving, within the 50% cap.

Thailand: relief valued at about 10% of the price.

Australia: no relief is counted, because the write-off changes only when the deduction lands.

Denmark: the carbon tax carried in the price is illustrative.

Only the modules both product declarations report. If only one declares B4, it stays out of the comparison. Module D is shown beside the total, never inside it.

• MYMGTC, Green Technology Tax Incentive Guidelines, GITA Asset · MOF, Budget 2027 tax measures · MyHIJAU directory
• NLRVO, MIA and Vamil · RVO, EIA · Rijkswaterstaat, MKI-W
• SGBCA, GMIS-EB 2.0
• THRevenue Department, Notification No. 471
• AUClean Energy Regulator, Safeguard · Safeguard data insights
• DKSkatteministeriet, emissionsafgiftsloven
• NOStortinget, CO₂ tax 2026 · Regjeringen, procurement act