{
  "url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/note",
  "json_url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008/note.json",
  "legislation": "uksi/2008/1520",
  "legislation_title": "The Energy-Saving Items (Corporation Tax) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/energy-saving-items-corporation-tax-regulations-2008",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nSection 31ZA(5) of the Income and Corporation Taxes Act 1988 (c. 1) provides that the Treasury may make regulations to specify descriptions of energy-saving items in respect of which expenditure may be deducted by residential landlords who pay corporation tax when calculating the profits of their property business. Section 31ZC provides that the Treasury may make regulations providing for the apportionment and restriction of the amount of such deduction. These Regulations exercise the powers conferred by those sections.\nRegulation 1 deals with citation, commencement and interpretation.\nRegulation 2 specifies hot water system insulation, draught proofing, cavity wall insulation, solid wall insulation, floor insulation and loft insulation as items of an energy-saving nature.\nRegulation 3 restricts the maximum amount of expenditure for which a deduction is to be allowed to £1,500 per dwelling-house and excludes contributions by persons not entitled to a deduction. This regulation also provides that further rules concerning expenditure are set out in regulations 4 to 6.\nRegulation 4 provides for a just and reasonable apportionment where relevant expenditure benefits more than one property.\nRegulation 5 restricts relevant expenditure (including expenditure apportioned under regulation 4) to the maximum amount.\nRegulation 6 provides for a just and reasonable apportionment where a dwelling-house or the building containing it is owned jointly or in common or is subject to differing estates or interests.\nRegulation 7 provides an appeal mechanism where there is a dispute on a matter covered by one of regulations 3(3) or 4 to 6.\nA full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1520/note",
    "retrieved_at": "2026-10-29T03:29:49.937388+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."
}