Market leading insight for tax experts
View online issue

Capital allowances

printer Mail

The government has laid orders giving effect to the latest lists of water-efficient and energy-saving technologies qualifying for first-year capital allowances.

  • The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order, SI 2019/499, gives effect to the revised Water Technology Criteria List and Water Technology Product List from 29 March 2019. These lists specify water-efficient technologies and products which qualify for 100% first year plant and machinery capital allowances.
  • The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order, SI 2019/501, gives effect to the revised Energy Technology Criteria List and Energy Technology Product List from 29 March 2019. These lists, maintained by the Department for Business, Energy and Industrial Strategy, specify energy-saving technologies and products which qualify for 100% first year plant and machinery capital allowances.
Issue: 1435
Categories: News
EDITOR'S PICKstar
Top