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Enhanced capital allowances

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The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order, SI 2016/927, and the Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) (No 2) Order, SI 2016/952, give statutory force to the revised lists which specify the energy saving and water efficient technologies and products qualifying for 100% first-year plant and machinery capital allowances.

The revised energy technology criteria list and energy technology product list have effect from 7 September 2016. The revised water technology criteria list and water technology product list have effect from 6 October 2016.

SI 2016/952 revokes the previous order published on 15 September, which contained an incorrect date for the new water technology lists.