Capital Allowances Act 2001 section 180

Equipment lease is part of affordable warmth programme

Section 180 sets out the conditions that must be met for an equipment lease to qualify as part of the affordable warmth programme, allowing the equipment lessor to claim capital allowances on heating fixtures installed in buildings.

• The leased equipment must be a boiler, heat exchanger, radiator or heating control forming part of a space or water heating system installed in a building
• The equipment lessor's expenditure must have been incurred before 1 January 2008
• The lease must be formally approved as part of the affordable warmth programme, with the consent of the Treasury
• If approval is subsequently withdrawn, it is treated as never having had effect, retrospectively removing the qualification