This Order amends the Capital Allowances (Energy-saving Plant and Machinery) Order 2001 (S.I. 2001/2541; the “principal Order”). The principal Order implemented legislation to introduce a scheme for 100% first-year capital allowances to encourage businesses to invest in energy-saving plant or machinery.

Section 45A of the Capital Allowances Act 2001 (c. 2) defines energy saving plant or machinery and provides for the plant or machinery to be specified in an Order made by the Treasury which can refer to any technology list, or product list, issued by the Secretary of State. Accordingly, the Secretary of State for Energy and Climate Change has issued the Energy Technology Criteria List and the Energy Technology Product List. These lists have been revised and replaced by new lists issued on 10 July 2013. This Order amends the principal Order to reflect the new lists.

The Energy Technology Criteria List and the Energy Technology Product List are available on the Department of Energy and Climate Change’s website at https://www.gov.uk/government/publications/eligibility-criteria-for-technologies-that-qualify-for-the-energy-saving-enhanced-capital-allowance-scheme.

A Tax Information and Note covering this instrument was published on 20 March 2013 alongside Budget 2013 and is available on the HMRC website at http://www.hmrc.gov.uk/budget2013/tiin-4016.pdf. It remains an accurate summary of the impacts that apply to this instrument.