{
  "url": "https://openlegislation.uk/energy-saving-items-regulations-2005/note",
  "json_url": "https://openlegislation.uk/energy-saving-items-regulations-2005/note.json",
  "legislation": "uksi/2005/1114",
  "legislation_title": "The Energy-Saving Items Regulations 2005",
  "legislation_url": "https://openlegislation.uk/energy-saving-items-regulations-2005",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe Income Tax (Trading and Other Income) Act 2005 (c. 5) (“the Act”) rewrites income tax legislation relating to trading, property and investment income as part of the Tax Law Rewrite Project.\nSection 312 of the Act provides a deduction for expenditure on certain energy-saving items installed in let residential properties. Section 312(5) of the Act states that cavity wall insulation and loft wall insulation are energy-saving items. Sub-paragraph (c) gives the Treasury a power to specify other descriptions of items as being of an energy-saving nature.\nRegulation 1 provides for citation, commencement and effect.\nRegulation 2 specifies solid wall insulation as an item of an energy-saving nature.\nThese Regulations do not impose any new costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1114/note",
    "retrieved_at": "2026-10-29T04:59:41.271063+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."
}