Environmental investment scheme MIA & cat 1 environmental declarations in the NMD

Would you like to be eligible for tax benefits through the MIA scheme? Read how a category 1 environmental declaration in the NMD can contribute to MIA benefits.
The Environmental Investment Scheme (MIA) is a tax scheme introduced by the Dutch government to encourage entrepreneurs to invest in environmentally friendly and circular construction projects. Under this scheme, companies can receive tax benefits for investments in sustainable buildings and materials. 

Additional information is often required to determine whether a category 1 environmental declaration in the NMD meets the criteria described in the Environmental List 2025 drawn up by RVO, and can therefore be used by entrepreneurs to qualify for the MIA scheme for circular buildings and homes. It is important that both the parameters and the weighting in A1-3 are stated in the environmental declaration. Below is a list of category 1 environmental declarations that meet the criteria and how you, as a producer/manufacturer (data owner), can get your category 1 environmental declaration included in the list.

View the list of category 1 environmental declarations that meet the criteria

1. Criteria for inclusion in the NMD-MIA list of category 1 environmental declarations

The Environmental List 2025 is available on the website of the Netherlands Enterprise Agency (RVO). This Environmental List lists all environmentally friendly investments that are eligible for the Environmental Investment Allowance (MIA) and/or the Random Depreciation of Environmental Investments (Vamil). Entrepreneurs who invest in a circular building or home (code G 6100 and G 6102 on the Environmental List 2024) may be eligible for MIA if the building meets the requirements in the Environmental List. These requirements stipulate, among other things, that the circular building must at least:

1. consist of 50% renewable raw materials by volume, or;
2. be constructed with five building materials or three building materials and one appliance within a building installation with a category 1 environmental declaration in the NMD

The five or three building materials with category 1 environmental declarations in the NMD must meet the following requirements, which must be demonstrated by the NMD:

1. They consist of at least 50% recycled material (based on weight) and/or;
2. They can be reused for at least 20% at the end of their life cycle (based on weight).

2. The NMD-MIA list of category 1 environmental declarations in the NMD that meet one or more criteria

The NMD-MIA list contains products with a category 1 environmental declaration in the NMD that meet criteria A) and/or B), as evidenced by the data recorded in the NMD. View the list below.

Please note: As we do not yet have all the necessary information for all category 1 environmental declarations, the list is still being updated. If a product is currently missing from the list, this does not mean that it does not meet the conditions.

Would you like to have your product included in the NMD-MIA list?

Section 4 contains information on how your product can be included in the list.

If the product you want to use in the building as a business owner is not on the list, you can contact the manufacturer. Depending on whether the manufacturer already has a category 1 environmental declaration in the NMD, they must either have an LCA carried out and have it included in the NMD, or supplement the environmental declaration in the NMD with the necessary information (see section 4).
 

3. Information required in the environmental declaration

3.1 Calculation of criteria

The following calculation is performed to check whether a product in the NMD meets the criteria and can therefore be included in the NMD-MIA list:

Building materials consist of at least 50% recycled material:

At least 20% of building materials can be reused at the end of their life cycle: 

3.2 Parameters

Both counters in the formulas (kg of secondary materials used and kg of materials for reuse) are derived from the parameters that must be provided in the environmental declaration (in addition to set 1 and set 2 of impact categories). These can also be found in the Determination Method for the Environmental Performance of Construction Works (version 1.1 March 2022, page 37).

However, we have noticed that the parameters describing the use of raw materials are not always filled in. It is important to do so, because these are also used to calculate the circularity indicators, which will also be visible in the NMD viewer. If the parameters are not filled in, no value will appear in the viewer and we will not be able to verify whether the environmental declaration meets at least one of the two criteria for inclusion in the list.

3.3 Use of raw materials in A1-A3

The denominators of the formulas (total kg of raw materials used) describe the total amount of raw materials used in phases A1-3. Currently, because this amount is not mentioned in the environmental declaration, it is taken from the LCA report or the EPD provided.

To speed up the process, it is best to state the weight in the explanatory notes to the environmental declaration. Once this value has been entered and reviewed, the product will be added to the list more quickly.

4. Your product meets the requirements but is not yet on the list

There may be various reasons why your environmental declaration is not included in the list, depending on the information available to us. Below are several possible situations. If your situation is not listed and you require more information, please let us know via our question form.

4.1 I have a category 1 environmental declaration in the NMD, and the environmental declaration also contains the required information

If your category 1 environmental declaration(s) already contains the necessary information, namely the parameters as described in paragraph 3 and the LCA report/EPD with the amount of material input in A1-3, you can let us know via our  question form.  and ask if you can be added to the list. We will then check whether the environmental declaration does indeed meet the criteria. If the available information shows that the environmental declaration does not meet the criteria, St. NMD will notify the data owner 

4.2 Ik heb een categorie 1-milieuverklaring in de NMD, maar de milieuverklaring bevat nog niet de benodigde informatie

If you believe that your category 1 environmental declaration does not yet contain the necessary information, for example because the environmental declaration has not yet been updated in line with the latest standard, you can provide us with a recently reviewed LCA report for the product that does contain the information. However, you must demonstrate to us that the environmental declaration will be updated shortly based on this report, for example by having this confirmed by the LCA expert.

4.3 I already have a category 1 environmental declaration in the NMD, but I am not sure whether my environmental declaration contains the necessary information

If you are not sure whether your category 1 environmental declaration contains the necessary information, please contact us using our question form. We can quickly check whether the necessary information is available.

4.4 I do not yet have a category 1 environmental declaration in the NMD

If you do not yet have a category 1 environmental declaration in the NMD but would like to be included in the list, you can find a step-by-step plan ont his page describing how you can have data compiled and submitted to us.

The costs for the required life cycle assessment (LCA) can be included in the MIA notification. This removes a potential barrier for smaller companies in particular to have an LCA report prepared. Read more about how this works on the circular construction economy website

NMD-MIA list

Go to Circulair Construction