Explanatory note

The Capital Allowances (Energy-saving Plant and Machinery) Order 2001 (S.I. 2001/2541) (“the 2001 Order”), as amended by the Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2002 (S.I. 2002/1818), specifies energy-saving plant and machinery eligible for the 100% first-year allowances scheme by reference to the Energy Technology Criteria and Product Lists published by the Department of the Environment, Food and Rural Affairs on 15th July 2002 which meet the criteria set out in those lists. These lists have been revised and replaced by new lists published by the Department for Environment, Food and Rural Affairs on 14th July 2003. Article 3 of this Order amends the 2001 Order to refer to the new lists.

Article 4 of this Order adds a further technology class to those for which the plant and machinery must be specified in, or accepted for inclusion in, the Energy Technology Product List in order to qualify for the 100% first-year allowance scheme.

Article 5 extends the rules for certification of energy-saving plant and machinery to component based fixed automatic monitoring and targeting equipment.

The Energy Technology Criteria and Product Lists are available on the internet at www.eca.gov.uk . Further information is available from the Environment and Energy Helpline (0800-585794).