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28 December 2021

Changes to MIA/VAMIL 2022

For BREEAM buildings, it is much more attractive to invest in 2022 than in 2021. See further explanation below.

Expired items.

For 2022 there are 28 items that have been dropped. Most are specific items, which do not apply to Sparkling Projects clients. What does change significantly are subsidies on vehicles.The expired codes include: hydrogen van, heavy electric van, electric passenger car, LNG truck, peak vehicle with cooling system, cryogenic transport cooling system. Furthermore, battery or fuel cell of tools or implements has been dropped. Circular utility building with industrial function is also gone, as well as bricks with 60% recycled material. Air scrubbers and solar panels on barns are no longer eligible.

Some of the items removed are included in other codes, including vehicles.

New items

Constructionally, sustainable barns stand out. Categories have been added. Also many specialized techniques in processes. Potentially large is subsidy on protein extraction. We also expect a lot from the electrically driven AGV.For ships, a charging point is eligible. Building materials that will be subsidized include.steel construction with take back guarantee, concrete tile with 75% recycled material, refurbished ceiling tiles andCO2bound building materials with 40% recycled material. Waste press is also common and becomes eligible in certain cases.


Charging stations have been modified, only smart systems are still eligible. The limitations of MIA on homes has been dropped. This is interesting for cooperatives and investors (who fall under income tax law).

BREEAM much more attractive 2022

The MIA subsidy on BREEAM/LEED/GPR buildings will be increased, due to rising construction costs. White roofing becomes "a minimum Solar Reflectance Index (SRI)", this ends the discussion: 'What is white'.


The above is a summary of Sparkling Projects. Official legal text can be found at www.rvo.nl/MIA. Please contact us for further explanation.