Other fiscal and financial measures include: an increase in the tax rate on heating fuels, already included in the PNAC (to be fully implemented in 2014), an accelerated depreciation regime for investments in energy-efficient equipment and vehicles in the services (and industry) sectors, subsidised low-interest loans for investments in energy efficiency measures, and income tax deductions for investments in solar collectors and renewable microgeneration systems. Each PPEC supports actions proposed by suppliers, grid operators, and business and consumer associations. The proposed measures are selected using a tendering procedure and ranked on the basis of a cost-benefit analysis that takes into account environmental benefits (including abatement of GHG emissions) and cost savings for the electricity sector.