(1) Section 285A of the Principal Act is amended -

(a) by substituting the following for subsection (1):

"(1) In this section -

'energy-efficiency criteria' has the meaning given to it by subsection (4);

'energy-efficient equipment' means equipment complying with the energy-efficiency criteria and named on the specified list;

'relevant period' means the period commencing on the date of the making of the Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) Order 2008 (S.I. No. 399 of 2008) and ending on 31 December 2020;

'SEAI' means Sustainable Energy Ireland - The Sustainable Energy Authority of Ireland;

'specified list' has the meaning given to it by subsection (2A);

'Table' means the Table in Schedule 4A.",

(b) in subsection (2), by inserting "which at the time it is so provided is unused and not second-hand" after "that person",

(c) by inserting the following subsection after subsection (2):

"(2A)

(a) Subject to subsection (3), SEAI shall establish and maintain a list of energy-efficient equipment (in this section referred to as the 'specified list').

(b) SEAI shall publish the specified list on the website of SEAI and by such other means as SEAI considers appropriate.