Bars show midpoint estimates. Confidence tags indicate data quality: C1 = verified from official source, C2 = well-sourced from industry data, C3 = estimated from ranges. Grid connection and EPC carry the widest uncertainty bands.
Battery cells are only ~20% of total installed cost. Local costs (grid, EPC, transformer) account for ~36%.
| # | Component | Unit Cost | EUR M | EUR/kWh | Source | Confidence |
|---|---|---|---|---|---|---|
| 1 | LFP cells (FOB China) | $40/kWh | 6.8 | 33.9 | BNEF Dec 2025; InfoLink Dec 2025 | C2 |
| 2 | Pack / module assembly | +25–35% over cell | 2.0 | 10.0 | BNEF pack vs cell delta; Ember | C3 |
| 3 | PCS / Inverter | $5–7.50/kWh | 1.1 | 5.3 | Ember Oct 2025 | C3 |
| 4 | BMS | $6–15/kWh | 1.7 | 8.5 | NextG Power; Ember | C3 |
| 5 | Containers, racking, HVAC, fire supp. | ~$20/kWh | 3.4 | 16.9 | Ember core equipment residual | C3 |
| 6 | Shipping (China → Ireland) | $2,000–2,600/FEU | 0.3 | 1.3 | Drewry WCI Feb 2026; Freightos FBX | C2 |
| 7 | Marine insurance | 0.5–1.0% CIF | 0.1 | 0.4 | Industry standard | C3 |
| 8 | EU import duty | 2.7% on CIF | 0.4 | 2.1 | TARIC 8507.60.00; Dutify | C1 |
| 9 | VAT (23%) | Recoverable | 0.0 | 0.0 | Irish Revenue | C1 |
| 10 | Grid connection (shallow) | EUR 3–6M | 4.5 | 22.5 | EirGrid; ESI March 2025 | C3 |
| 11 | Transformer (33/110 kV) | EUR 2–3.5M | 2.8 | 13.8 | Wood Mackenzie; Elecbase 2025 | C2 |
| 12 | EPC / installation | ~$30/kWh | 5.1 | 25.4 | Ember ($50/kWh total less grid) | C3 |
| 13 | Development costs | Lump sum | 0.8 | 3.8 | Industry estimate | C3 |
| 14 | Legal & permitting | Lump sum | 0.3 | 1.3 | Industry estimate | C3 |
| 15 | Insurance (construction) | 0.3–1.2% of CAPEX | 0.3 | 1.3 | Solarif; PV Magazine | C3 |
| 16 | MEC bond | EUR 25/kW | 1.25 | 6.3 | EirGrid connection policy | C2 |
| 17 | Contingency (10%) | 10% of items 1–16 | 3.1 | 15.4 | Standard practice | C3 |
| TOTAL | 34.0 | 169.9 | C2–C3 |
Range: EUR 29.6–39.9M (EUR 148–200/kWh). The midpoint of EUR 34.0M sits 4.2% below the reference case of EUR 35.5M, well within the uncertainty band. VAT (line 9) is recoverable for a VAT-registered business and excluded from CAPEX.
MW-linked costs (grid, transformer, MEC bond, EPC civil works) are identical for both configurations. MWh-linked costs (cells, packs, BMS, containers, shipping) scale with duration.
MW-linked: grid connection, transformer, MEC bond, EPC civil works, development, legal. MWh-linked: cells, packs, BMS, PCS, containers, shipping, duty, insurance, contingency on MWh items.
All costs are midpoint estimates for a 50 MW / 200 MWh LFP BESS project in Ireland as of February 2026. Equipment costs are based on Chinese FOB pricing converted at EUR 1 = USD 1.18 (ECB reference rate, Feb 2026). Confidence ratings follow a C1–C5 scale where C1 is verified from official/published sources and C5 is speculative.