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1. |
Accelerated depreciation
allowance will be granted to any person
carrying on a trade or business for capital
expenditure on two categories: |
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a.
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purchase
of selected new machines, equipment or systems
that are quieter than similar ones that
are known to be very noisy. This encourages
factories to invest in quieter machines,
equipment or systems; and |
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b.
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installation of engineering
control measures for existing noisy machines,
equipment or processes. This encourages
factories to take active steps to reduce
noise levels by installing engineering control
measures |
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2. |
Only machines, equipment,
systems or control measures installed in
factories registered with the Ministry of
Labour can qualify for the accelerated depreciation
allowance. |
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3. |
Under this scheme, the
accelerated depreciation allowance will
be for a period of one year, which means
capital expenditure on the specified measures
can be expensed off in one year. |
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4. |
Under this scheme, the
accelerated depreciation allowance will
be for a period of one year, which means
capital expenditure on the specified measures
can be expensed off in one year. |
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1. |
The accelerated depreciation
allowance will be granted for capital expenditure
on |
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a.
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purchase of selected, new
machines, equipment or systems |
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i. |
where the noise hazard
control feature is an intrinsic and inherent
part of the machine, equipment or system
- allowance is based on the total cost of
the machine, equipment or system; |
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ii. |
where the noise hazard
control device is a distinct entity or accessory
and not an intrinsic and inherent part of
the machine, equipment or process - allowance
is based on the cost of the additional device
or accessory only; and |
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b.
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installation of one or
more engineering control measures for existing
machines, equipment or processes that are
likely to expose workers to excessive noise. |
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Please refer to the table for details of the
qualifying criteria. |
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Purchase of
selected,
new machine,
equipment,
system or
device |
The following machines in which the noise
hazard control feature is an intrinsic and
inherent part of the operation:
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1. |
Concrete crusher or splitter |
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2.
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Plastic granulator or crusher |
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3. |
Automatic sawing machine |
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4. |
Metal press or stamping machine |
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5. |
Machine with active noise control
feature |
The following noise hazard control devices
which are distinct entities or accessories
and not an intrinsic part of the operation:
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1. |
Acoustic enclosure |
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2. |
Acoustic
silencer or muffler |
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3. |
Vibration
absorption, isolation or damping device |
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4. |
Active
noise control device |
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Operator's
noise
exposure
must be 82
dB(A) or
below |
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Installation of
engineering
control
measures for
existing
noisy
machine,
equipment or
process |
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1. |
Machine or process acoustic enclosure |
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2. |
Detachable personnel acoustic enclosure |
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3. |
Acoustic barrier or shield |
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4. |
Vibration absorption, isolation or
damping device |
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5. |
Acoustic absorption device to reduce
noise reverberation |
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6. |
Acoustic silencer or muffler |
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7. |
Active noise control device |
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8. |
Modification to machine, equipment
or process to minimise noise emission
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Measures
must reduce
the operator's
noise
exposure
from above
85 dB(A) to
82 dB(A)
or below |
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| * This list of machines, equipment
and systems is not exhaustive and may be modified
or updated from time to time. |
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