{
  "url": "https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-order-2001/article-3",
  "json_url": "https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-order-2001/article-3.json",
  "legislation": "uksi/2001/2541",
  "legislation_title": "The Capital Allowances (Energy-saving Plant and Machinery) Order 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-order-2001",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Description of energy-saving plant and machinery",
  "text": "(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—\n(a) it falls within a technology class specified in the Energy Technology Criteria List,\n(b) it meets the energy-saving criteria set out in that List, and\n(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—\n(i) is specified in, and has not been removed from, the Energy Technology Product List, or\n(ii) has been accepted for inclusion in the Energy Technology Product List.\n(2) The technology classes specified for the purposes of paragraph (1)(c) are—\n(a) boilers,\n(b) motors and drives,\n(c) refrigeration,\n(d) thermal screens.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2014/1868",
      "affecting_title": "The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2014"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2011/2221",
      "affecting_title": "The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2011"
    },
    {
      "type": "am",
      "affecting": "uksi/2003/1744",
      "affecting_title": "The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2003"
    },
    {
      "type": "am",
      "affecting": "uksi/2004/2093",
      "affecting_title": "The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2004"
    },
    {
      "type": "rev in pt",
      "affecting": "uksi/2006/2233",
      "affecting_title": "The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2006"
    },
    {
      "type": "word substituted",
      "affecting": "uksi/2009/1863",
      "affecting_title": "The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2009"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2009/1863",
      "affecting_title": "The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2009"
    },
    {
      "type": "omitted",
      "affecting": "uksi/2010/2286",
      "affecting_title": "The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2010"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2014/1868",
      "affecting_title": "The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2014"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2014/1868",
      "affecting_title": "The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2014"
    },
    {
      "type": "am",
      "affecting": "uksi/2002/1818",
      "affecting_title": "The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2002"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/2541/article/3",
    "retrieved_at": "2026-10-29T07:40:37.565419+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}