{
  "url": "https://openlegislation.uk/energy-saving-items-income-tax-regulations-2007",
  "json_url": "https://openlegislation.uk/energy-saving-items-income-tax-regulations-2007.json",
  "id": "uksi/2007/3278",
  "title": "The Energy-Saving Items (Income Tax) Regulations 2007",
  "short_title": "Energy-Saving Items (Income Tax) 2007",
  "long_title": "Section 312 of the Income Tax (Trading and Other Income) Act 2005 (c. 5) 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 income tax when calculating the profits of their property business. Section 314 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.",
  "citation": "S.I. 2007/3278",
  "type": "uksi",
  "year": "2007",
  "number": "3278",
  "version": "current",
  "date": "2007-11-15",
  "revised": false,
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/energy-saving-items-income-tax-regulations-2007/introduction",
      "extent": null,
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      "parent": null
    },
    {
      "path": "regulation/1",
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      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/energy-saving-items-income-tax-regulations-2007/regulation-1",
      "extent": null,
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    },
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      "heading": "Items of an energy-saving nature",
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    },
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      "path": "regulation/3",
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      "heading": "Restrictions on relevant expenditure to be taken into account: general",
      "url": "https://openlegislation.uk/energy-saving-items-income-tax-regulations-2007/regulation-3",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/4",
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      "number": "4",
      "heading": "First further rule: apportionment of relevant expenditure benefiting more than one property",
      "url": "https://openlegislation.uk/energy-saving-items-income-tax-regulations-2007/regulation-4",
      "extent": null,
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    },
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      "path": "regulation/5",
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      "extent": null,
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      "path": "regulation/6",
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      "heading": "Third further rule: apportionment of relevant expenditure if a dwelling-house or building is owned jointly or in common or is subject to differing estates or interests",
      "url": "https://openlegislation.uk/energy-saving-items-income-tax-regulations-2007/regulation-6",
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    },
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    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Revocation of the Energy-Saving Items Regulations 2007 (S.I. 2007/831)",
      "url": "https://openlegislation.uk/energy-saving-items-income-tax-regulations-2007/regulation-8",
      "extent": null,
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    },
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      "heading": "Signature",
      "url": "https://openlegislation.uk/energy-saving-items-income-tax-regulations-2007/signature",
      "extent": null,
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    },
    {
      "path": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/energy-saving-items-income-tax-regulations-2007/note",
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    }
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  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2005/5",
      "title": "Income Tax (Trading and Other Income) Act 2005",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
      "provisions": [
        "section/312",
        "section/314"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/energy-saving-items-income-tax-regulations-2007/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3278",
    "retrieved_at": "2026-10-29T03:41:05.954117+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."
}