SI 2019/501 - The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2019

Released 08 March 2019

SI 2019/501 amends SI 2018/268 to reflect the latest Energy Technology Criteria and Energy Technology Product lists issued on 26 February 2019.

The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2019 amends the Capital Allowances (Energy-saving Plant and Machinery) Order 2018 (SI 2018/268), which implemented legislation providing a scheme for 100% first-year allowances to encourage businesses to invest in energy-saving plant and machinery. SI 2018/268 specifies energy-saving plant and machinery eligible for the scheme by reference to the Energy Technology Criteria List and the Energy Technology Product List issued by the Secretary of State for Business, Energy and Industrial Strategy. These lists have been revised and replaced by new lists issued on 26 February 2019. The order comes into force on 29 March 2019.

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