# The Energy-Saving Items Regulations 2005, Regulation 2: Items of an energy-saving nature


For the purposes of section 312(5)(c) of the Income Tax (Trading and Other Income) Act 2005 (deduction for expenditure on energy-saving items), solid wall insulation is specified as an item of an energy-saving nature.

---
Source: https://www.legislation.gov.uk/uksi/2005/1114/regulation/2 (the official version)
Page: https://openlegislation.uk/energy-saving-items-regulations-2005/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.