Capital Allowances Act 2001 section 45B

Certification of energy-saving plant and machinery

Section 45B establishes the certification process that energy-saving plant and machinery must go through before it can qualify for enhanced capital allowances.

• Energy-saving plant and machinery must be certified by the Secretary of State to qualify for first-year allowances under section 45A.
• The Secretary of State certifies equipment by issuing an energy technology certificate confirming the plant or machinery meets the relevant energy-saving criteria.
• Certification may be granted for specific products or for products of a particular description, and can be subject to conditions.
• The Finance Act 2019 amended this section as part of wider changes to the rules governing first-year allowances for energy-saving technology.