{
  "url": "https://openlegislation.uk/energy-saving-items-regulations-2006/note",
  "json_url": "https://openlegislation.uk/energy-saving-items-regulations-2006/note.json",
  "legislation": "uksi/2006/912",
  "legislation_title": "The Energy-Saving Items Regulations 2006",
  "legislation_url": "https://openlegislation.uk/energy-saving-items-regulations-2006",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nSection 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.\nThese Regulations exercise the powers conferred by section 312(5)(c) of the Income Tax (Trading and Other Income) Act 2005, specifying hot water system insulation and draught proofing as items of an energy-saving nature.\nThese Regulations do not impose 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/2006/912/note",
    "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."
}