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Capital allowances regulations

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The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order, SI 2015/1508, gives statutory force to the revised Energy Technology Criteria List and Energy Technology Product List with effect from 4 August 2015. These lists specify energy-saving technologies and products which qualify for 100% first year plant and machinery capital allowances.

The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order, SI 2015/1509, gives statutory effect to the revised Water Technology Criteria List and Water Technology Product List from 4 August 2015. These lists specify water-efficient technologies and products which qualify for 100% first year plant and machinery capital allowances.

Issue: 1271
Categories: News , Corporate taxes
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