The measure
The list of assets qualifying for the accelerated 100%
first-year allowance for energy-saving or
environmentally-beneficial (water-efficient) plant and machinery
will once again be updated to include a further technology: heat
pump-driven air curtains.
The criteria for eleven technologies will be revised and three
technologies (combustion trim controls, energy saving controls for
desiccant air dryers and sequence controls) will be removed from
the scheme.
Who will be affected?
Businesses investing in these specific items of equipment.
When?
From a date to be appointed by Treasury Order before the summer 2012 Parliamentary recess.
Our viewThe impact of this measure is likely to be limited.
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