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First-year capital allowances

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The Capital Allowances (Energy-saving Plant and Machinery) Order, SI 2018/268, brings into force the revised energy technology criteria list and energy technology product list with effect from 22 March 2018.

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. It also consolidates the 2001 order and successive amending orders which give statutory force to the revised lists.

Guidance on the new energy technology product list is available from DBEIS, see