000			01749cam a2200253 4500
001			ABS63244
008			000000n2000 000 0 eng u
035			_a(Sirsi) u109505
100			_aHitchin, R
245			_aTaxing decisions
260			_c2000
490			_aBuilding Services Journal _vNovember 2000, 45-46(2)
520			_aExamines 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.
590			_aABS
650			_aCLIMATE CHANGE LEVY
650			_aENERGY EFFICIENCY
650			_aCAPITAL ALLOWANCES
650			_aENERGY TAXATION
650			_aCARBON DIOXIDE EMISSIONS
650			_aPLANT AND MACHINERY
650			_aCONSTRUCTION INDUSTRY
690			_aTAXATION
942			_n0
999			_c65377 _d65377