TY  - BOOK
AU  - Hitchin, R
TI  - Taxing decisions
T2  - Building Services Journal
PY  - 2000///
KW  - CLIMATE CHANGE LEVY
KW  - ENERGY EFFICIENCY
KW  - CAPITAL ALLOWANCES
KW  - ENERGY TAXATION
KW  - CARBON DIOXIDE EMISSIONS
KW  - PLANT AND MACHINERY
KW  - CONSTRUCTION INDUSTRY
N2  - Examines how the climate change levy and enhanced capital allowances will impact on the construction industry.  The climate change levy will be paid by all UK businesses and public sector organisations via their energy bills, with notable exemptions and discounts.  Energy savings will be generated by enhancing the economics of investment in energy efficiency, and encouraging participation in agreements to save energy.  Businesses will be able to claim enhanced capital allowances on provision of plant and machinery, although equipment will need to satisfy energy efficiency criteria, and buildings cannot benefit from allowances.  To start with, enhanced capital allowances will be available on:  boilers; pipe insulation; lighting; combined heat and power; motors; variable speed drives; thermal screens; refrigeration.   The criteria has been developed by DETR and full details are available on:  www.eca.gov.uk.  For further information about the climate change levy visit:  http://www.environment.detr.gov.uk/climatechange/cclevyeea/index.htm. This abstract appeared in CSM January 2001 as ABS63244
ER  -