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This Order amends the Capital Allowances (Environmentally Beneficial Plant and Machinery) Order 2003 (S.I 2003/2076, as amended by S.I. 2004/2093, S.I. 2005/2423 and S.I. 2006/2235). That Order implemented legislation, inserted into the Capital Allowances Act 2001 (c.2) by paragraph 3 of Schedule 30 to the Finance Act 2003 (c.14) so as to introduce a scheme for 100% first-year allowances to encourage businesses to invest in environmentally beneficial plant and machinery.
This Order substitutes new definitions of “the Water Technology Criteria List” and “the Water Technology Product List” and adds three technology classes to the Water Technology Product List, namely vehicle wash waste reclaim units, efficient industrial cleaning equipment and waste management for mechanical seals.
A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
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