# The Energy-Saving Items Regulations 2006, Regulation 2: Items of an energy-saving nature


The following descriptions of items of an energy-saving nature are specified 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)—
(a) hot water system insulation; and
(b) draught proofing.

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Source: https://www.legislation.gov.uk/uksi/2006/912/regulation/2 (the official version)
Page: https://openlegislation.uk/energy-saving-items-regulations-2006/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.