| Accelerated depreciation allowance
will be granted to any person carrying on a trade, profession
or business for capital expenditure on two categories
of pollution control equipment:
- Air pollution control equipment.
- Water pollution control equipment.
Any person carrying on a trade, profession
or business who has installed highly efficient pollution
control equipment which meets the qualifying criteria
as stipulated in Annex II(A) for air pollution control
equipment or Annex II(B) for water pollution control
equipment can qualify for this accelerated depreciation
allowance.
Under this scheme, the accelerated
depreciation allowance will be for a period of one year
which means capital expenditure on the highly efficient
pollution control equipment can be expensed off in one
year.
Annex II(A)Qualifying Criteria For Highly Efficient
Air Pollution Control Equipment
|
POLLUTANT
|
STANDARD APPLICABLE TO
|
MAXIMUM EMISSION TO QUALIFY
FOR INCENTIVE GRANT |
| Solid particles |
Any trade,
industry, process, industrial plant or fuel-burning |
0.05 gm/Nm3
(Corrected to 12% CO2) equipment |
| Sulphuric
acid mist or sulphur trioxide |
Any trade,
industry or process (other than combustion processes
and plants for the manufacture of sulphuric acid) |
0.05 gm/Nm3
as sulphur trioxide |
| Acid gases
|
Any trade,
industry, or process in which sulphuric acid is
manufactured |
1.5 gm/Nm3
as sulphur trioxide |
| Fluorine
compounds |
Any trade,
industry, or process in the operation of which fluorine,
hydrofluoric acid or any inorganic fluorine compounds
are emitted. |
0.05 gm/m3
as hydrofluoric acid |
| Hydrogen
chloride |
Any trade,
industry or process |
0.10 gm/Nm3
as hydrogen chloride |
| Chlorine
|
Any trade,
industry or process |
0.05 gm/Nm3
as chlorine |
| Hydrogen
Sulphide |
Any trade,
industry or process |
3 ppm as
hydrogen sulphide gas |
| Nitric acid
or oxides of nitrogen |
Any trade,
industry or process in which the manufacture of
nitric acid is carried out |
1.0 gm/Nm3
as nitrogen dioxide |
| Nitric acid
or oxides of nitrogen |
Any trade,
industry or process other than nitric acid plants
|
0.5 gm/Nm3
as nitrogen dioxide |
| Carbon monoxide |
Any trade,
industry or process |
0.5 gm/Nm3
as carbon monoxide |
| Copper and
its compound |
Any trade,
industry or process |
0.01 gm/Nm3
as copper |
| Lead and
its compounds |
Any trade,
industry or process |
0.01 gm/Nm3
as lead |
| Arsenic and
compounds |
Any trade,
industry or process |
0.01 gm/Nm3
as arsenic |
| Antimony
and its compounds |
Any trade,
industry or process |
0.01 gm/Nm3
as antimony |
| Cadmium and
its compounds |
Any trade,
industry or process |
0.01 gm/Nm3
as cadmium |
| Mercury and
its compounds |
Any trade,
industry or process |
0.01 gm/Nm3
as mercury |
Annex II(B)Qualifying Criteria For
Highly Efficient Water Pollution Control Equipment
|
Units in milligram per litre |
| 1 BOD (5days
at 20) |
-* |
25 |
| 2 COD |
-* |
50 |
| 3 Total Suspended
Solids |
-* |
25 |
| 4 Cyanide
(as CN) |
1 |
0.05 |
| 5 Arsenic
|
2.5 |
0.5 |
| 6 Phenolic
Compounds (expressed as phenol) |
0.25 |
0.1 |
| 7 Cadmium**
|
0,5 |
0.05 |
| 8 Chromium**
(trivalent and hexavalent) |
2.5 |
0.5 |
| 9 Copper** |
2.5 |
0.05 |
| 10 Lead** |
2.5 |
0.05 |
| 11 Mercury |
0.25 |
0.025 |
| 12 Nickel** |
5 |
0.5 |
| 13 Selenium** |
5 |
0.25 |
| 14 Silver** |
2.5 |
0.05 |
| 15 Zinc** |
5 |
0.5 |
| 16 Metal
in total** |
5 |
0.5 |
* No qualifying criteria
for BOD, COD and TSS have been set for trade effluent
discharged into the sewer as these pollutants would
be removed at the sewage treatment works.
** The concentration
of Toxic Metal shall not exceed the limits as shown,
individually or in total.NOTE: In addition to meeting
the above criteria, the effluent from the pollution
control equipment must also be able to comply with the
other limits stipulated in the Trade Effluent Regulations. |
