Companies that make capital expenditures to reduce their energy consumption are eligible for a 100 percent investment tax allowance on the qualifying expenditure over five years. The package also features import duty and sales tax exemptions (APERC 2010a). A cost-based tax incentive offers a 125 percent tax break on investments improving energy efficiency. A performance-based incentive allows companies to deduct 30 percent of the energy savings from their taxes up to a ceiling of $60,000.