We present in this primer, brief notes on some fiscal incentives currently available to qualified business in Nigeria’s power industry (the “Industry”). Our objective is to bring to the attention of our clients and participants in the Industry, in simplified terms, the statutorily provided fiscal incentives, with the hope that they may seek relevant professional advice in view of fully taking the benefits of the incentives, where they are so qualified. Accordingly, the table below sets out, in basic language, the fiscal incentives in the Industry as well as provides relevant short remarks on the incentives as they apply to the Industry.