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 an accelerated depreciation regime for investments in energyefficient equipment and vehicles in the services and industry sectors subsidised lowinterest 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 costbenefit analysis that takes into account environmental benefits including abatement of ghg emissions and cost savings for the electricity sector