SEAI Grants and Tax Relief for Shop Lighting and Energy in Ireland

SEAI Grants and Tax Relief for Shop Lighting and Energy in Ireland

Bright shop interior with modern pendant lighting
Photo: Unsplash

Lights, fridges and heating are some of the biggest running costs in an Irish shop. The good news: between SEAI, your Local Enterprise Office and Revenue, there is real money available to cut them. This guide pulls the supports together in one place, with a focus on lighting, because it’s the upgrade that also makes your displays look better.

Key takeaways

  • SEAI says lighting can be responsible for up to 40% of a building’s electricity use.
  • Swapping to LED lamps typically saves 50% or more of lighting energy; full refits can save 60% to 75%.
  • The Accelerated Capital Allowance lets you write off 100% of qualifying energy-efficient equipment, including LED lighting, against profits in year one. It runs to 31 December 2030.
  • The SEAI energy audit voucher is worth €2,000 if your site spends at least €10,000 a year on energy.
  • SEAI’s Non-Domestic Microgen Grant for rooftop solar has an enhanced rate for applications from 6 October 2026 to 6 July 2027.
  • The LEO Energy Efficiency Grant covers 75% of costs up to €10,000, with LED only as part of a wider package.

Why lighting is the first thing to look at

SEAI’s LED lighting guide says lighting can account for up to 40% of a building’s electricity. It suggests typical savings of 50% or more from simply changing lamps, 60% to 75% from replacing fittings, and 70% or more from a full lighting redesign with controls. LEDs also last far longer: 25,000 to 75,000 hours, compared with 10,000 to 12,000 for fluorescent tubes. That means fewer ladders and fewer dead tubes over your best-sellers.

The guide also notes that good colour rendering is especially important in retail. Cheap, cold LEDs can make fresh food, wood and fabric look flat. Ask for a high colour rendering index (CRI) and a warm or neutral colour temperature that suits your products.

The supports, side by side

Support Who runs it What you get Good to know
Accelerated Capital Allowance (ACA) Revenue and SEAI 100% tax write-off in year one, instead of over 8 years Equipment must be new and listed on SEAI’s Triple E register. No pre-approval: claim it on your tax return. Lighting minimum spend €3,000; refrigerated display cabinets minimum €1,000. Extended to 31 Dec 2030
Support Scheme for Energy Audits (SSEA) SEAI €2,000 voucher for an energy audit Site energy spend of at least €10,000 a year (excluding transport). One per company. SEAI updated the criteria on 12 Oct 2026, so check the latest rules
Non-Domestic Microgen Grant SEAI Grant for rooftop solar PV, e.g. €1,800 for 1 kWp up to €4,800 for 4 to 6 kWp, then per kWp above that Enhanced effective 45% rate for applications from 6 Oct 2026 to 6 Jul 2027. Use an SEAI-registered installer and wait for the letter of offer before work starts
Energy Efficiency Grant Local Enterprise Office 75% of costs, €750 to €10,000 Needs a Green for Business report or SEAI audit first. LED only as part of a wider package. Solar PV not eligible here
Green for Business Local Enterprise Office Free green consultancy The usual starting point
EXEED SEAI Up to 40% grant for large projects Aimed at large energy users; not relevant to most small shops
Securit Angelina table lamps
From cwdh.ie: Securit Angelina table lamps. Rechargeable LED lamps to light a display or counter.
Securit Nature lit pavement board set
From cwdh.ie: Securit Nature lit pavement board set. A lit A-board that gets your shopfront noticed.
Well-lit adjustable wooden shelving display in a shop
Photo: ESPOSIT

A simple plan for a small shop

  1. Read your meter and bills for a year. If you spend €10,000 or more on energy, apply for the SEAI audit voucher. If not, book the free LEO Green for Business programme.
  2. Bundle measures: LED lighting with controls (timers, daylight or motion sensors), efficient refrigeration with night blinds and doors on chillers. Then apply for the LEO Energy Efficiency Grant.
  3. Buy Triple E listed equipment so you can claim the Accelerated Capital Allowance on what you pay yourself.
  4. Look at the roof. If you own the building or have a long lease, solar PV with the enhanced Microgen Grant can cut daytime bills when your lights and fridges are running.
  5. Relight your displays last. Aim light at the product, not the floor. A well-lit display at eye level sells more than a bright ceiling.
Adapti 400
Adapti 400
Adjustable shelves that work with focused lighting
Rotating Countertop Display Stand – Girevole Banco
Rotating Countertop Display Stand – Girevole Banco
Rotating spinner for small lines
Market 400
Market 400
Tiered display that lets light reach every level

Relighting your shop? It’s a good time to rethink your displays too. Talk to us. See also our LEO grants guide for retailers and shopfront grants by county.

FAQ

Is there an SEAI grant just for LED lighting in shops?

Not on its own. The tax route (Accelerated Capital Allowance) is the main support for LED lighting, and the LEO Energy Efficiency Grant can include it as part of a wider package.

What is the Triple E register?

SEAI’s list of energy-efficient products that qualify for the Accelerated Capital Allowance. Check the product is listed before you buy.

I rent my shop. Can I still benefit?

Yes for lighting, controls and equipment you own. Solar and building works usually need the landlord’s agreement.

Can I combine the LEO grant and the tax allowance?

Ask your accountant. Grant-aided costs normally reduce the amount you can claim for capital allowances.

Sources

This guide is general information for Irish retailers, not legal advice. Rules change, so check the official sources above before you act.

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