Tough times for tax bonuses and incentives, but there are still opportunities available for end users and safety professionals. The security bonus, i.e. the possibility to deduct 50% of the costs incurred over ten years in this particular field of installation, is set to expire at the end of December 2024.
What type of installations are covered by the bonus?
The legislator’s goal was to promote the use of technology and tools to combat theft, aggression or crimes against personal property. Installations related to passive security, namely armoured doors, shutters, gratings and metal roller blinds, shatterproof or breakproof glass, therefore, are covered by the security bonus.
Security bonus: anti-intrusion and video surveillance
In reality, the most interesting area of this deduction is for so-called active security, meaning systems that help to prevent the crime through warnings and interventions, even before it is committed.
Systems that are mostly the responsibility of installers, therefore:
- Anti-intrusion alarm systems
- Video surveillance
- Fire detection, evacuation and smoke control systems
- Fog security systems and similar devices (anti-robbery/anti-burglary)
- Access control systems in public and semi-public venues
Technologies, therefore, that professional electricians are well acquainted with and can recommend to end users allowing them to benefit from this tax break. But precisely who benefits from this opportunity and how can these benefits be legally obtained?
Beneficiaries and methods
First of all, it should be remembered that this benefit is intended for both private taxpayers and business owners with a VAT registration number, the only condition being that they own the property in question. This benefit can also be extended to other family members, obviously within the same household.
The deduction, for work up to a maximum cost of 96,000 euros, can be obtained through a tried and tested method, i.e. the use of a ‘traceable money transfer’ that includes all the data needed to demonstrate the link between the outlay and the ownership of the system, i.e. the tax codes of the beneficiary and the company carrying out the work, the date and the amounts paid. Of course, the reference to the regulation allowing this work (Article 16-bis of Italian Pres. Decree 917/1986) must always be clearly referenced in the reason for payment.
A benefit for the end user and professional, provided that…
The tax break is, therefore, dependent on the installation of a system. However, when it comes to the safety and protection of persons, it is important to emphasise that a non-compliant installation exposes both the customer and, above all, the professional who does not follow the standards, to significant risks.
Here, therefore, is a brief summary of the main aspects that should always be taken into consideration when designing and installing an anti-intrusion alarm system.
The CEI 79-3 standard: state-of-the-art design and installation
CEI 79-3 is the benchmark for alarm systems and is, in fact, the document to reference for the implementation of burglar and anti-intrusion alarm systems. The first edition dates back thirty-five years and over time, the document has been periodically updated to stay abreast of the changes in technology and the market.
The last revision (2012) covered the alignment with the terminology and classification logic of anti-intrusion and burglar alarm systems of the EN 50131 series of standards, the integration of some sections from the Technical Specification CLC/TS 50131-7:2010 and the introduction of a tabular method of determining the performance level of an anti-intrusion and burglar alarm system.
The components of an anti-intrusion alarm system
An anti-intrusion alarm system is always made up of three main components:
• the alarm control unit, the ‘brains’ of the system, which always includes an activation device (arming/disarming);
• the sensors that detect any break-in attempts;
• the local and/or remote alarm devices (sirens, telephone dialler system).
Areas to protect and risk assessment
The first step in planning a security system is to examine the area to be protected. The CEI 79-3 standard defines five conventional categories of areas by the name of a case belonging to them (non-insulated housing unit, insulated housing unit, safe, vault, industrial zone).
Each type of key area to be protected can be related to the various special cases that have similar characteristics.
The risk assessment is, therefore, required to assess the vulnerability of the area in question and is the first fundamental step in designing the project for the anti-intrusion alarm system.
The method adopted by the CEI 79-3 standard for risk analysis is qualitative and essentially based on the perceived knowledge of I&HAS and the availability of the means and tools employed by intruders and burglars.
There are four coded risk levels (low, medium-low, medium-high, high). Even though there is a direct correspondence between the risk levels of the area to be protected (defined by CEI 79-3), and the security level of the system (defined by EN 50131-1), they are distinct concepts. However, the values coincide when the alarm system is selected and installed in a manner consistent with the expected risk.
System performance and design methods
Once the area to be protected and the relevant risk have been identified, the performance offered by the system should be checked to ensure it is adequate.
Generally speaking, this is an activity that could also be carried out on the basis of the project designer’s experience alone. However, using a standardised method not only simplifies the task but also reduces the margin of subjectivity and guarantees compliance with the state-of-the-art.
The CEI 79-3 standard recommends two methods for a state-of-the-art system: a mathematical method and a simplified table-based method that is easier to use (although less flexible and sometimes overly rigid for complex or large-scale systems). Basically, the latest edition of CEI 79-3 provides a table for each of the five basic system types for each subset that makes up the system.
The performance level of each subset can be directly detected from these tables according to the degree of safety, type and layout of the components.
Of course, we recommend that you read the standard carefully in order to explore all the aspects mentioned so far. In the last ten years or so, there has also been significant advancement in technology, so in 2023, the Italian Electrotechnical Committee undertook to revise the document. We should, therefore, expect a new edition of the Standard, perhaps even by the end of 2024.