The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2014
7 August 2014
Finance / Energy
The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2014 amends the Capital Allowances (Energy-saving Plant and Machinery) Order 2001, which provides 100% first year capital allowances for specified equipment. The amendment adopts the new Energy Technology Criteria and Energy Technology Product Lists. The amendment also applies the scheme to all automatic targeting and monitoring equipment, air source split and multi split heat pumps regardless of inclusion on the Energy Technology Product List.