{
  "url": "https://openlegislation.uk/energy-saving-items-deductions-for-expenditure-etc-regulations-2004/regulation-2",
  "json_url": "https://openlegislation.uk/energy-saving-items-deductions-for-expenditure-etc-regulations-2004/regulation-2.json",
  "legislation": "uksi/2004/2664",
  "legislation_title": "The Energy-Saving Items (Deductions for Expenditure etc.) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/energy-saving-items-deductions-for-expenditure-etc-regulations-2004",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Deductions for expenditure on energy-saving items in buildings",
  "text": "The maximum amount of a deduction which may be claimed under section 31A of the Income and Corporation Taxes Act 1988 (“a section 31A deduction”) in computing for the purposes of income tax the profits of Schedule A business in any tax year, is £1500 per building, irrespective of—\n(a) the number of dwelling-houses contained in that building; and\n(b) the number of claimants making a section 31A deduction claim, or the number of persons eligible to claim a section 31A deduction, in respect of that building.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/2664/regulation/2",
    "retrieved_at": "2026-10-29T05:17:12.376766+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."
}