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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
equipment or systems that do not pose a
significant chemical risk; and |
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b.
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nstallation of engineering
control measures for existing machines,
equipment or processes to minimise chemical
risk. |
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| 2. |
Only 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
that capital expenditure on the specified
measures can be expensed off in one year. |
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| 4. |
The accelerated depreciation
allowance will not be granted for measures
for which the applicant has obtained financial
grants from other Government agencies. |
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| 1. |
The allowance will be granted
for:- |
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a.
|
purchase of selected new
equipment or systems such that concentrations
of airborne contaminants are minimised;
and |
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b.
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installation of engineering
control measures for existing machines,
equipment or processes to minimise the concentrations
of airborne contaminants. |
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Please refer to the table for details of the
qualifying criteria. |
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Purchase of selected new equipment or systems |
The following equipment or systems in which
the chemical hazard control feature is an
intrinsic and inherent part of the operation
or process:-
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1. |
Water-based
degreasing system |
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2. |
Automated
bagging/packing system |
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3. |
Automated
degreasing system |
The following chemical hazard control devices
which are distinct entities or accessories
and not an intrinsic and inherent part of
the operation or process:-
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|
Local
exhaust ventilation system |
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2. |
Fugitive
emission control system, e.g., vapour
recovery unit |
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3. |
Dilution
ventilation system to minimise concentrations
of airborne contaminants |
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Not applicable The air level of the chemical(s)
must be below 50% of the PEL**The air level
of the chemical(s) must be below 50% of the
PEL**For a new process, the air level of the
chemical must be below 50% of the PEL**.For
an existing process,
| |
i. |
if
the initial air level of the chemical
is above 50% of the PEL**, the air level
after installation of the PEL** |
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ii. |
if
the initial air level of the chemical
is below 50% of the PEL**, the air level
after installation of the dilution ventilation
system must be below 10% of the PEL** |
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|
Installation of engineering control measures
for existing machines, equipment or processes |
The following chemical hazard control features
which are a distinct entity or accessory and
not an intrinsic and inherent part of the
process or operation of the machine, equipment
or system:-
| |
|
Local
exhaust ventilation system |
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2. |
Enclosed
or automated system to minimise generation
of airborne contaminants |
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3. |
Fugitive
emission control system |
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4. |
Modification
of machines, equipment or processes
to minimise generation of airborne contaminants |
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i. |
If
the initial air level of the chemical
is above 50% of the PEL**, the air level
after installation of the control measure
must be below 50% of the PEL** |
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ii. |
iIf
the initial air level of the chemical
is below 50% of the PEL**, the air level
after installation of the control measure
must be below 10% of the PEL** |
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* This list
of equipment and systems is not exhaustive and
may be modified or updated from time to time. |
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** PEL refers
to the Permissible Exposure Level of the chemical(s)
as specified in the Factories (Permissible Exposure
Levels of Toxic Substances) Order, 1996 |
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