Budget 2003: Enhanced Capital Allowances for Water-saving Technologies

• Author:
• BDO Stoy Hayward

Qualifying expenditure incurred from 1 April 2003 on technologies that can reduce water use and improve water quality will qualify for 100% first year allowances.

The scheme will apply initially to the following designated technology classes, provided the equipment meets the strict water saving/efficiency criteria:

- meters and monitoring equipment.
- flow controllers.
- leakage detection.
- efficient toilets.
- efficient taps.

The Water Technology List, containing details of the qualifyin... (20 more words)

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