{
  "url": "https://openlegislation.uk/energy-saving-items-regulations-2006",
  "json_url": "https://openlegislation.uk/energy-saving-items-regulations-2006.json",
  "id": "uksi/2006/912",
  "title": "The Energy-Saving Items Regulations 2006",
  "short_title": "Energy-Saving Items 2006",
  "long_title": "Section 312 of the Income Tax (Trading and Other Income) Act 2005 (c. 5) provides for expenditure on energy-saving items to be deducted in calculating the profits of a property business. Subsection (5) of section 312 provides that cavity wall insulation and loft insulation are energy-saving items; and paragraph (c) of section 312(5) provides that an energy-saving item also includes such other descriptions of items of an energy-saving nature as may be specified in regulations made by the Treasury.",
  "citation": "S.I. 2006/912",
  "type": "uksi",
  "year": "2006",
  "number": "912",
  "version": "current",
  "date": "2006-03-23",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/energy-saving-items-regulations-2006/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/energy-saving-items-regulations-2006/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Items of an energy-saving nature",
      "url": "https://openlegislation.uk/energy-saving-items-regulations-2006/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/energy-saving-items-regulations-2006/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/energy-saving-items-regulations-2006/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [
    {
      "type": "Rev",
      "affected_provisions": null,
      "affecting": "uksi/2007/831",
      "affecting_title": "The Energy-Saving Items Regulations 2007",
      "affecting_provisions": "reg 5, schedule"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/912",
    "retrieved_at": "2026-10-29T04:33:10.911442+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."
}