Sustainable Energy IrelandMotor efficiencies vary, being influenced by the design of the motor and its life history. In the UK and Ireland, modern motors are typically supplied in three efficiency grades, high efficiency (EFF1), standard efficiency (EFF2) and lower efficiency (EFF3), with about 4% difference between each. Older motors may be several efficiency points lower than standard efficiency motors and motors that have been rewound are also likely to have incurred a drop in efficiency. EFF1 motors are sometimes referred to as higher efficiency motors (HEMs).
Enhanced Capital AllowanceABB EFF1 Motors qualify for 100 per cent first-year Enhanced Capital Allowances (ECA) UK, accelerated capital allowance Ireland, which allows the full cost of an investment in designated energy-saving plant and machinery to be written off against the taxable profits of the period in which the investment is made. The general rate of capital allowances for spending on plant and machinery is 20% a year on the reducing balance basis.