Statutory Instruments
2001 No. 2541
INCOME TAX
The Capital Allowances (Energy-saving Plant and Machinery) Order 2001
Made
16th July 2001
Laid before the House of Commons
16th July 2001
Coming into force
7th August 2001
The Treasury, in exercise of the powers conferred upon them by sections 45A(3) and (4), 45B(1), 45C(2)(b) and (3)(b) and 180A(2) of the Capital Allowances Act 2001( 1 ), hereby make the following Order:
Citation and commencement
1. This Order may be cited as the Capital Allowances (Energy-saving Plant and Machinery) Order 2001 and shall come into force on 7th August 2001.
Interpretation
2. In this Order—
“Capital Allowances Act” means the Capital Allowances Act 2001 ;
“Energy Technology Criteria List” means the list dated 26th March 2001 and published by the Department of the Environment, Transport and the Regions on 1st April 2001;
“Energy Technology Product List” means the list dated 30th March 2001 and published by the Department of the Environment, Transport and the Regions on 1st April 2001.
Description of energy-saving plant and machinery
3. —(1) Plant or machinery is energy-saving plant or machinery for the purposes of section 45A of the Capital Allowances Act (expenditure on energy-saving plant or machinery) if—
(a) it falls within a technology class specified in the Energy Technology Criteria List,
(b) it meets the energy-saving criteria set out in that List, and
(c) in the case of plant or machinery falling within any of the technology classes specified in paragraph (2), it is of a type that—
(i) is specified in, and has not been removed from, the Energy Technology Product List, or
(ii) has been accepted for inclusion in the Energy Technology Product List.
(2) The technology classes specified for the purposes of paragraph (1)(c) are—
(a) boilers,
(b) motors and drives,
(c) refrigeration,
(d) thermal screens.
Certification of energy-saving plant and machinery
4. —(1) In the case of plant or machinery falling within the technology class “Combined Heat and Power” specified in the Energy Technology Criteria List, no section 45A allowance may be made unless a relevant certificate of energy efficiency is in force with respect to that plant or machinery.
(2) In paragraph (1) “section 45A allowance” and “relevant certificate of energy efficiency” have the meanings given by section 45B of the Capital Allowances Act.
Energy-saving components of plant or machinery
5. Where one or more components of certain plant or machinery (but not all of that plant or machinery)—
(a) meets the conditions set out in article 3(1)(a) to (c), and
(b) falls within any of the technology classes specified in article 3(2)(a) to (c),
the amount specified in respect of each such component for the purposes of section 45C of the Capital Allowances Act is the amount specified in the Energy Technology Product List in relation to that component.
Energy services providers
6. The class of plant or machinery specified for the purposes of section 180A(2) of the Capital Allowances Act is the technology class “Combined Heat and Power” specified in the Energy Technology Criteria List.
Tony McNulty
John Heppell
Two of the Lords Commissioners of Her Majesty’s Treasury
16th July 2001
2001 c. 2 . Sections 45A to 45C were inserted by paragraph 2 of Schedule 17 to the Finance Act 2001 (c. 9) . Section 180A was inserted by paragraph 4 of Schedule 18 to the Finance Act 2001.